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An Analysis of Accounting Frauds and the Timing of Analyst Coverage Decisions and Recommendation Revisions: Evidence From the US Susan M. Young* Associate Professor Fordham University New York, NY 10019 syoung16@fordham.edu Emma Peng Assistant Professor Fordham University New York, NY 10019 ypeng@fordham.edu *Corresponding author We thank workshop participants at the AAA annual meeting, City University of New York, CUNY Baruch College Emory University, and the editor for their helpful
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INT401I/202/0/2013 Tutorial Letter 202/0/2013 Information and Technology Management IV INT401I Year module School of Computing This tutorial letter contains the model answers to assignment 1 & 2, and the Oct/Nov 2013 examination and Jan/Feb 2014 supplementary examination preparation notes. Bar code CONTENTS 1 TUTORIAL MATTER THAT YOU SHOULD HAVE RECEIVED TO DATE .................................. 3 Plagiarism .................................................................................
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security technologies could be used to provide remote access? (Select TWO). A. Subnetting B. NAT C. Firewall D. NAC E. VPN Answer: C,E Explanation: QUESTION NO: 3 Which of the following is the BEST approach to perform risk mitigation of user access control rights? A. Conduct surveys and rank the results. B. Perform routine user permission reviews. C. Implement periodic vulnerability scanning. D. Disable user accounts that have not been used within
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affecting Enron, Tyco International, Adelphia, Peregrine Systems, and WorldCom. The act is administered by the Securities and Exchange Commission. It sets deadlines for compliance and publishes rules on requirements. The Act contains 11 titles; these describe specific mandates and requirements for financial reporting. Moreover, the Sarbanes-Oxley Act introduced major changes to the regulation of financial practice and corporate governance. It is seen as the most important legislation affecting corporate
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Midterm Exam. James D. Humbert * Essay Question #1: You work with a Government agency managing several large defense contracts. On one of these contracts with a contractor named ATI, an issue has arisen concerning the allowability of certain ATI incurred and invoiced costs. ATI's contract is a cost plus award fee contract. The specific costs in question involve some $50,000 in costs running the ATI fitness center at the ATI main business campus. Additionally, ATI paid $500,000 to a political
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responsible for establishing and maintaining the internal control system. ANS: F PTS: 1 7. Segregation of duties is an example of an internal control procedure. ANS: T PTS: 1 8. Preventive controls are passive techniques designed to reduce fraud. ANS: T PTS: 1 9. The Sarbanes-Oxley Act requires only that a firm keep good records. ANS: F PTS: 1 10. A key modifying assumption in internal control is that the internal control system is the responsibility of management. ANS: T PTS: 1
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Course Schedule Course Modules Review and Practice Exam Preparation Resources Module 1: Conceptual issues in assurance Overview This module builds on the fundamental concepts of auditing and other assurance services introduced in your prerequisite auditing course. It begins with an overview of the key drivers in the demand for audits, and then surveys current challenges and issues such as the audit and regulatory environment and the expectation gap. You will also study issues related
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| | | | 1. 안전한 전자정부를 위한 법제도 E-signatures Legislation passed in the U.S., Canada, U.K., E.U., Australia, New Zealand, and most nations around the world establishes the legality of e-signatures. Documents signed online with legally compliant e-signature software are as valid and binding as traditional pen-and-paper documents. E-signatures have been upheld in numerous court cases and, in many situations, prove to be more defensible than pen signatures. This legal strength is due to the robust
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ing VALUE-BASED METRICS FOR IMPROVING RESULTS An Enterprise Project Management Toolkit J. Ross Publishing; All Rights Reserved J. Ross Publishing; All Rights Reserved VALUE-BASED METRICS FOR IMPROVING RESULTS An Enterprise Project Management Toolkit Mel Schnapper, Ph.D. Steven Rollins, PMP J. Ross Publishing; All Rights Reserved Copyright ©2006 by J. Ross Publishing, Inc. ISBN 1-932159-25-8 Printed and bound in the U.S.A. Printed on acid-free paper 10 9 8 7 6 5 4 3 2 1 Library
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