Cyber Warfare Defense Report for the Department of Defense (DoD) Chief Information Officer Introduction Despite being unmatched technologically in the battlefields, the low-cost, simple, complex and expensive asymmetric threats have proved to be significantly dangerous to the security of any country. While cyber-attacks are increasingly driven by automated processes, human beings still operate at human speeds. Today, cybercrime has developed and adversaries have gained sponsorship from governments
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Auditing Cases instructor resource Manual f our th e d itio n Mark S. Beasley Frank A. Buckless Steven M. Glover Douglas F. Prawitt do not coPy or redistribute Prentice hall Upper Saddle River, New Jersey ta b l e s e ct ion o f co n t e n t s 1 2 client acceptance . . . . . . . . . . . . . . . . . . . . . . . . . . . S o l u tionS inc lu de d in t h iS Section 1.1 Ocean Manufacturing, Inc. 3 The New Client Acceptance Decision s e ct ion Understanding
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major weaknesses of this case is that Pavlo helped to design the Accounts Receivable System, so he was able to manipulate it. In addition, he should have been an unauthorized user for this purpose. There was no effective audit or review functions for amounts improperly written-off and collections diverted to personal use.
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6. Managing the security of information 6.1 Control over data integrity, privacy and security 6.1.1 Information Classification: is the conscious decision to assign a level of sensitivity to data as it is being created, amended, enhanced, stored, or transmitted. The classification of the data should then determine the extent to which the data needs to be controlled / secured and is also indicative of its value in terms of Business Assets. The classification of data and documents is essential
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Project Title: HR Audit INDEX SR NO. | TOPIC | PAGE NO. | 1 | Acknowledgement | 3 | 2 | Executive Summary | 4 | 3 | Introduction to HR Audit | 6 | 4 | Qualitative & Quantitative Indicators for HR Audit | 8 | 5 | Types of Audit | 13 | 6 | HR Audit Process | 17 | 7 | Human Resource Management v/s Performance | 21 | 8 | Approaches to Human Resources Audit | 25 | 9 | HR Audit Tools | 30 | 10 | Checklist for HR Audit | 33 | 11 | Audit Report | 35 | 12 | Audit of HR Results
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The current issue and full text archive of this journal is available at www.emeraldinsight.com/0268-6902.htm MAJ 23,4 The impact of government and foreign affiliate influence on corporate social reporting The case of Malaysia Azlan Amran School of Management, University Science Malaysia, Penang, Malaysia, and 386 S. Susela Devi Faculty of Business and Accountancy, University of Malaya, Kuala Lumpur, Malaysia Abstract Purpose – This paper seeks to investigate the influence of government
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Are the Dodd Frank Act Whistleblowing Measures Effective? Whistleblowing in the Financial Markets: Name: Professor: Course: Date: In the wake of the Global-Financial Crisis there have been various strategies employed to improve corporate governance, but the main question to ask will they work? The expansion of whistleblower bounties under s.992 of the Dodd-Frank Act 2010 (Dodd-Frank Act) has been one such measure. This measure has been identified as significantly controversial, because it
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Threats to independence 1. Self-interest threat- financial or other interests of members or their close family. 2. Self-review threat- when the auditor has to re-evaluate work completed by himself. 3. Advocacy threat- when the auditor is asked to promote the client’s position or represent them in some way. 4. Familiarity threat- when the auditor is too sympathetic or trusting of the client because of a close relationship with them. 5. Intimidation threat- intimidates the auditor to give
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via a contract to become a client. The contract may require the accountant to perform an audit, complete federal and/or state tax returns, give a consultation regarding business formation and financial planning, or a wide host of other accounting functions. Beatty and Samuelson explain how an accountant must execute their contracts with their clients with, “a degree of skill and competence that an ordinarily prudent accountant would under the circumstances (2010).” We may consider this concept the
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regulatory framework, awareness campaign, and training of personnel. Recommendations were made to forestall such challenges which include strengthening education and training, establishment of an independent body to monitor and enforce accounting and auditing standards. Keywords: Financial reporting, Adoption, Accounting standard and Developing countries 1. Introduction Globalization of capital markets is an irreversible process, and there are many potential benefits to be gained from mutually recognized
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