System Description 2-3 Functional Description 4-5 Data Dictionary 6-7 Context Level Diagram and Child Diagram 8-9 System Input, Output Forms, and Interfaces 10-14 Testing, Maintenance and Auditing 15-16 System Description System Name US Transportation Command Firewall Modification Request System (FMRS) Type of System FMRS is a Management Information System using a Microsoft Access Database and front end application
Words: 2252 - Pages: 10
INTERNATIONAL ACCOUNTING FRAUD I INTRODUCTION II HISTORY OF ACCOUNTING PROFESSION AND FRAUD ENVIRONMENT A- Birth of profession B- Lack of accounting STANDARDS III EVIDENCES A- External audit B- Bankruptcy IV MOTIVATIONS OF FRAUD A- Personal initiatives B- Market expectations C- Special circumstances D- Cover-up fraud V METHODS TO REDRESS THE FRAUD A- Court case B- Provisory administration VI CONCLUSION Summary In the book Creative Accounting
Words: 1056 - Pages: 5
Scientology Scientology started as a religion in the early 1950s called Dianetics, invented by the founder of Scientology, self-proclaimed Doctor L. Ron Hubbard; the Doctor in front of his name is short for “Doctor of Scientology.” Hubbard at the time was a science fiction writer, famous for publishing under multiple pen names because his work was so entertaining (Phelan). As Hubbard’s life fell into turmoil he made the jump from a Science Fiction Writer; to religious leader. Dianetics focused on
Words: 1209 - Pages: 5
Internal audit Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.[1] Internal auditing is a catalyst for improving an organization's governance, risk management and management controls by providing insight and recommendations
Words: 3415 - Pages: 14
in the world”(“History of Enron Cooperation”, n.d.). Serving both industrial and emerging markets, Enron was known to be one of the largest independent developers and producers of electricity in the world, employing over 20,000 employees. This enormous company was a major supplier of solar and wind renewable energy, managing the largest portfolio of natural gas related risk management contracts and was one of the world biggest independent oil and gas exploration companies (“History of Enron Cooperation”
Words: 1059 - Pages: 5
Gabriela Rojas 998288160 Thursday, October 16th, 2014 Description of the business sector within which this enterprise operates: PricewaterhouseCoopers is an international professional services network that provides industry focused assurance, auditing, consulting and tax services for a variety of companies with the majority of their revenue coming from business to business relationships. The firm was established in 1998 after a merger between Coopers & Lybrand and Price Waterhouse and the
Words: 1777 - Pages: 8
Communication 8 Forensic Accounting 8 Communication 9 Conclusion 9 References 11 Appendix A 13 Appendix B 16 The Language and Culture of the Accountant, Auditor and Forensic Accountant Accounting has been around for centuries. History credits an unnamed Arab merchant for creating the first written work in the twelfth century which documented an accurate method of bookkeeping (Maughan, n.d.). Since then, the practice of accounting has permeated every society that engages in free
Words: 3164 - Pages: 13
Auditing is an independent, objective assurance & consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. Auditing is globally recognized. It is counter check to accounting data so that any error, mistake or fraud can be easily detected through the technique of auditing. It
Words: 6792 - Pages: 28
Increase font Alliances Catalyst for Innovation Community Involvement Corporate Responsibility Deloitte’s sponsorship of the U.S. Olympic Committee Inclusion Deloitte University Ethics & Independence Deloitte Life Growth Through Acquisition History Investor Confidence Leadership University Relations Deloitte Foundation Faculty Resources Faculty and Ph.D. Support Life, Inc. Student Events The Trueblood Case Studies DOWNLOAD For a complete index of Cases and Addendum summary please
Words: 2280 - Pages: 10
XBRL format. Since its implementation, XBRL benefits where to reduce cost, improve data accuracy, flexibility and increase transparency. The purpose of this paper is to give a brief history on XBRL, XBRL’s implication on auditing, and the different challenges faced when implementing XBRL. HISTORY Charlie Hoffman is who coined the idea of Extensible Business Reporting Language (XBRL) in 1998. Brands (2013) stated that Hoffman saw the way to “how Extensible Markup Language (XML)
Words: 1159 - Pages: 5
