Ethics Made Easier: How to use the revised AICPA Code of Professional Conduct By: Ellen Goria, CPA, CGMA June 2014 This article mainly introduces the new website http://pub.aicpa.org/codeofconduct and explains how to use the online version of revised AICPA Code of Professional Conduct. PART 1: Background The whole article is an analogy. You, an auditor, whose job is to perform an ethics and independence check. Your client is a holding company that owns a small privately held bank
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warning signs ignored? Could the crisis have been averted? Once we examine the mortgage industry and Collateralized Debt Obligations (CDO’s); those whom we entrust to oversee our financial system; the media; and the global economy as a whole, what lessons had been learned, what is the future prognosis? Body: 1. The mortgage industry and Collateralized Debt Obligations (CDO’s) a. How was the mortgage industry the main player in the collapse? b. What is a CDO and how does it relate
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the ones who loaned monies to people with poor credit. The homebuyers should be as guilty as well for buying houses that they could hardly afford. Finally, the investors were to be held accountable since they were purchasing collateralized debt obligation (CDO) at low premiums instead of taking the rating at face value. Nonetheless, things happen – no one could have predicted the crisis, and sometimes it is inevitable. Yet, I believe the accounting professions could have prevented it because their
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CONFIDENTIAL – INDICATIVE TERMS ABACUS 2007-AC1 $2 Billion Synthetic CDO Referencing a static RMBS Portfolio Selected by ACA Management, LLC February 26, 2007 The information contained herein is indicative only and the actual terms of any transaction will be set forth in the definitive Offering Circular. Capitalized terms but not defined herein shall have the meanings set forth in the definitive Offering Circular. Table of Contents Disclaimer and Risk Factors Exhibit I. Transaction
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Journal – Felix Adler: (August 13, 1851–April 24, 1933) was a Jewish rationalist intellectual who founded the Society for Ethical Culture in New York City. “To care for anyone else enough to make their problems one's own, is ever the beginning of one's real ethical development.” I know exactly how this feels. I have done this myself with my own family. In 2010, my mother was leaving work and fell in the parking lot on ice and hurt her back. We had to take her to the hospital. She was in the
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class they will have hands on understanding and experience in Ethical Hacking. This course prepares you for EC-Council Certified Ethical Hacker exam 312-50 Who Should Attend This course will significantly benefit security officers, auditors, security professionals, site administrators, and anyone who is concerned about the integrity of the network infrastructure. Duration 5 days (9:00 – 5:00) Certification The Certified Ethical Hacker exam 312-50 may be taken on the last day of the training
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Ethical Hacking – Is There Such A Thing? Alexander Nevermind Nelson Stewart, PhD CIS 324 December 9, 2011 ABSTRACT ------------------------------------------------- When someone hears the word hacker, many things come to mind. Bad, thief, terrorist, crook and unethical are some words that may be used to describe a hacker. The reputation of a hacker is well deserved as many company networks have been compromised with viruses and spyware causing untold millions in damage, the theft
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Contents 1. Introduction 2. Assessment Test 3. Chapter 1: Getting Started with Ethical Hacking 1. Hacking: A Short History 2. What Is an Ethical Hacker? 3. Summary 4. Exam Essentials 5. Review Questions 4. Chapter 2: System Fundamentals 1. Exploring Network Topologies 2. Working with the Open Systems Interconnection Model 3. Dissecting the TCP/IP Suite 4. IP Subnetting 5. Hexadecimal vs. Binary 6. Exploring TCP/IP Ports 7. Understanding Network Devices 8. Working with MAC Addresses 9. Intrusion
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science, such as Genetic engineering, has made human life easier. But, the critics in this field has raised many questions regarding ethical, environmental, economical, and social dilemmas. Recently, there has been a sharp increase in the number of animals used for technological research, and many animal extremists around the world are blaming scientists for breaking ethical codes. Rats and mice are being used for formulating new cancer drugs by scientists only for the benefit of human beings. Rats, along
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caring animals are to human beings, it is about time that we stand up to those who mistreat them and give animals the support they need and deserve. There have obviously been several animal activist groups over the years such as PETA (People for the Ethical Treatment of Animals) but there is still so much we can do to raise awareness of this issue and make a difference. There are varying degrees of animal cruelty, however, one no better than the other. It is important to recognize each one and the
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