Forensic Accounting Essays (Examples)

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Forensic Accountant Must Possess Accounting

Words: 1557 Length: 5 Pages Document Type: Essay Paper #: 13793429

Assets in the investment portfolio were overvalued. Financial transactions were structured to report smaller amounts of debt and create the appearance of greater cash flow. Financial results were represented in a false and misleading manner.

Forensic accountants also played an important role in the Enron case by doing audits and investigating accounting practices to gather evidence of how the fraud was performed. They played vital roles in the court room in presenting the evidence against cross examination and scrutiny. The forensic accountants were highly valued for their objectivity in the way evidence was presented.

Accounting, auditing, investigation, business, and understanding human behavior enabled forensic accountants to gather evidence for prosecution of fraud in court cases involving fraudulent accounting practices. These are vital skills forensic accountants are required to maintain. Forensic accountants must maintain competency, due care, objectivity, integrity, confidentiality, and proper conduct at all times, whether working with a client…… [Read More]

Bibliography

Code of Professional Ethics. (2012). Retrieved from Institute of Certified Forensic Accountants:   http://www.forensicglobal.org/ethics.html  

Homan, P. (2006, Mar - Apr). Fraud Buster. Retrieved from CPA Magazine: http://www.utoronto.ca.difa/PDF/Articles/FraudBuster.pdf

Jury Finds Former Master Graphics, Inc. CEO Liable for Securityies Fraud Arising From Accounting Scheme. (2008, Sep 8). Retrieved from SEC: http://www.sec.gov/litigation/litreleases/2008/li20705.htm

Shields, a. (2010, Mar 29). The role of forensic accountants. Retrieved from dolmanbatemen.com: http://www.dolmanbateman.com.au/1323/the-role-of-forensic-accountants
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Forensic Accountants and Their Role

Words: 2417 Length: 8 Pages Document Type: Essay Paper #: 53076989

In the late 1990s, this was not a problem as the stock was continuing to climb to all-time highs. However, once the economy began to slow, is when this strategy backfired by forcing them to issues more stock to cover these losses. As shares were declining, many investors became weary of continuing to participate in these activities. (Healy, 2003)

In late 2001, these activities were brought to the attention of regulators and investors (which resulted in the eventual bankruptcy of the firm). This is illustrating how forensic accounts overlooked or ignored key areas that could have uncovered fraudulent activities. As a result, one could argue that the lack of ethics and the close relationship with company executives helped to perpetuate these abuses. (Healy, 2003)

Insider Trading

Another type of fraud that is most prevalent is insider trading. This is when executives will have specific knowledge of the financial situation surrounding…… [Read More]

References

Albrecht, S. (2006). The Ethics Development Model. Australian Accounting Review, 16 (38), 30 -- 40.

Bettis, J. (2000). Corporate Policies. Journal of Financial Economics, 57 (2), 191 -- 220.

Golden, T. (2011). A Guide to Forensic Accounting. Hoboken, NJ: Wiley.

Gray, D. (2008). Forensic Accounting and Auditing. American Journal of Business Education, 1 (2), 1 -- 12.
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Forensic Unit Justification

Words: 1272 Length: 4 Pages Document Type: Essay Paper #: 95676396

Justification of a Forensic Unit

Our Agency has just received $3 million grant from the federal government because of the efficient method that the unit employs in running the department. Additionally, the City Council has agreed to continue assisting the unit with additional funding at the end of the three years provided the department is productive and serve the citizens well. However, the department requires presenting a different budget from the previous budget. This proposal will create a new budget for the forensic unit to describe where all the funding will be allocated. The budget will consider the specialized personnel for the unit because smooth running of the unit depends on the specialized personnel.

Mission Statement of the Specialized Unit

The specialized forensic unit will deliver highest quality forensic services to all our customers, and our unit will deliver accurate service through analysis and the state of art technology. We…… [Read More]

Reference

Bureau of Forensic Service (2009). California Crime Laboratory Review Task Force. California Department of Justice.

Police Executive Research,(2002). Police department budgeting: A guide for law enforcement chief executives. Washington, D.C: Police Executive Research

Forum.

Spence, D. Webster, B. & Connors, E.(2009). Guideline for Operating a new Police Department. U.S. Department of Justice.
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Skills That a Forensic Accountant Needs to

Words: 1770 Length: 6 Pages Document Type: Essay Paper #: 85402287

skills that a forensic accountant needs to possess and evaluate the need for each skill.

Over the last several years, the role of forensic accountants has been continually evolving. This is because there have been a number of cases surrounding their ability to identify and prevent possible frauds. As a result, various skills must be utilized in the process that will help to improve the effectiveness of actuaries. These include: good communication, the ability to work well with others, determination, the ability to simplify information and investigative intuitiveness. The combination of these factors is allowing forensic accounts to identify and detect possible fraud. When this happens, the negative impact of these activities can be limited. (Davis, 2011)

Good communication is an important skill because it requires talking with different parties during the process of conducting any kind of investigation. This means collaborating on various ideas and identifying potential red flags.…… [Read More]

References

Forensic Accountants. (2009). Accounting Today. Retrieved from:  http://www.accountingtoday.com/news/Forensic-Accountants-Reconstruct-Madoff-Books-50484-1.html 

Forensic Accountants. (2010). Accountant Next Door. Retrieved from:  http://accountantnextdoor.blogspot.com/2010/06/forensic-accountants-roles-and.html 

Davis, C. (2011). Characteristics and Skills. AICPA. Retrieved from:   http://www.aicpa.org/interestareas/forensicandvaluation/resources/practaidsguidance/downloadabledocuments/forensicaccountingresearchwhitepaper.pdf  

Greier, R. (2004). Bringing Figures into Focus. MDD. Retrieved from: http://www.mdd.net/us/news/forensic_insight/octnov04-1.php
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Public Accounting Corporate Accounting and

Words: 3822 Length: 14 Pages Document Type: Essay Paper #: 3509043

This role is in response to clients' demands for a single trustworthy individual or firm to meet all of their financial needs. However, accountants are restricted from providing these services to clients whose financial statements they also prepare." (U.S. Department of Labor, ureau of Labor Statistics, 2009)

1. Public Accounting

The work entitled: "The Reality of the CPA's Role" states that modern CPAs work "behind the scenes as trusted advisors in nearly all significant business decisions. Successful accountants display the ability to think strategically and creatively and to be problem solvers and business advisors." (Douglass, 2006) Douglass states that the views of the CPA are widely varied "...whether from the viewpoint of the investing public or from the perspective of the companies that engage CPAs to audit their financial statements or perform other functions. In fact, many people not involved in the business management or accounting profession may perceive CPAs…… [Read More]

Bibliography

Douglass, Kevin (2006) the Reality of the CPA's Role New Jersey CPA Magazine, April 2006. Accounting and Auditing. Online available at: http://www.amper.com/publications/amper-cpa-role.asp

Erard, Brian (1992) Taxation with Representation: An Analysis of the Role of Tax Practitioners in Tax Compliance. Journal of Public Economics 52 (1993) 163-107. North-Holland. Online available at: http://aysps.gsu.edu/isp/files/ISP_SUMMER_SCHOOL_2008_ERARD_TAXATION_WITHOUT_REPRESENTATION.pdf

Financial accounting for Local and State School Systems (2005) Chapter 4: Governmental Accounting. National Center for Education Statistics. U.S. Department of Education, Institute of Education Sciences. Online available at:  http://nces.ed.gov/pubs2004/h2r2/ch_4.asp 

Garrison, Ray H. And Noreen, Eric W. (2009) What is Managerial Accounting/Cost Accounting. Accounting Management. Online available t: http://www.accountingformanagement.com/
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Career Interest Is Accounting Accountancy Is the

Words: 2443 Length: 6 Pages Document Type: Essay Paper #: 49806372

career interest is accounting. Accountancy is the process of evaluating the financial information about business entities to users such as the managers of the shareholders (Elliot, & Elliot, 2004). Accountancy falls into three areas: accounting, bookkeeping, and auditing.

I choose accounting since it will give me a solid employment with a lucrative wage and this is what is important to me. I have also learned that it can be fun in the investigative way if I se it as such. The work conditions are fine -- not too tedious and best of all I can structure them at my convenience. I can work either for an institution or be self-employed. Chances for advancement also depend on myself and, best of all, I can find global opportunities in any and every business..

• Career goals and career strategy

The kind of job that I am most interested in is working in…… [Read More]

References

Accountants and Auditors. Career Information. CollegeGrad.com

Accounting Jobs Today.com Controller | Sample Resume 5

 http://www.accountingjobstoday.com/cm/Resumes/controller5.html 

Alba, J. Vault career guide to accounting. New York: Vault, c2002.
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Finance Management Accounting the Topic of Finance and

Words: 2385 Length: 8 Pages Document Type: Essay Paper #: 37607299

Finance/Management Accounting

The topic of finance and managerial accounting inclusively, are broad and incorporate a critical skill set in the modern day business student. Finance involves corporate and investment finance and managerial accounting is complimentary as it involves cost accounting and essentially stresses cost management. Together, these topics provide a comprehensive financial analysis skill set yielding capability in solving the day's most critical business financial quandaries. The literature review will seek to narrow down the literature and funnel the topic into the main financial analysis area.

According to Musvoto, (2011), "Studies in accounting measurement indicate the absence of empirical relational structures that should form the basis for accounting measurement. This suggests the lack of objectivity of accounting information. Landmarks in the development of finance theory indicate the use of accounting measurement information as a basis for their development. This indicates that subjective accounting information is incorporated in finance theory. Landmarks…… [Read More]

References

Allen, D. (1992). Financial management: The leading edge of management accountancy. Strategic Finance, 73(12), 53. Retrieved from  http://search.proquest.com/docview/229748882?accountid=13044 

Black, T., & Gallagher, L. (1999). Are physical capacity constraints relevant?: Applying finance-economics theory to a management accounting misconception. Australian Journal of Management, 24(2), 143. Retrieved from  http://search.proquest.com/docview/200627217?accountid=13044 

Brewer, P.C. (2008). Redefining management accounting. Strategic Finance, 89(9), 26. Retrieved from  http://search.proquest.com/docview/229763529?accountid=13044 

Coakley, J.R., & Brown, C.E. (2000). Artificial neural networks in accounting and finance: Modeling issues. Intelligent Systems in Accounting, Finance and Management, 9(2), 119. Retrieved from  http://search.proquest.com/docview/214368060?accountid=13044
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Value of Accounting Standards

Words: 3077 Length: 9 Pages Document Type: Essay Paper #: 22374555

Value of Accounting Standards

Accounting rules are designed to serve the capital markets and make these markets work efficiently. Accounting rules are essential to the efficient functioning of the economy because decisions about the allocation of resources rely heavily on credible, concise, transparent and understandable financial information. Without standard measures of the worth of a company, lenders and investors would have no way in which to evaluate the worth of the business, so these rules are essential to the capital markets. With the rise of multinational businesses, it is essential that these rules be uniform throughout the world. Generally accepted accounting principles (GAAP) are the accounting rules used to prepare financial statements for publicly traded companies and many private companies in the United States. In the United States, as well as other countries practicing English common law system, the government does not set accounting standards, in the belief that the…… [Read More]

Bibliography

Hunt, Isaac C. "Speech by SEC Staff: Financial Reporting and the Global Capital Markets." March 23, 2000. June 7, 2005. .

Leisenring, James J. "FASB Perspectives on the Development of International Accounting Standards." March 9, 1998. Financial Accounting Standards Board. June 6, 2005. .

Murray, John C. "Cross-Border Real Estate Transactions: The Development and Implementation of International Accounting Standards." 2000. June 6, 2005. .

"Seeking International Collaboration on Accounting Standards." October 21, 2003. Japan Business Federation. June 7, 2005. .
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Job Status and Future

Words: 1366 Length: 5 Pages Document Type: Essay Paper #: 22165335

Accounting

As I pursue a degree in accounting, I am constantly searching for the variety of opportunities and options that my degree completion will bring to me. According to Money magazine, accounting is currently one of the 50 hottest jobs (JobWeb, 2003).

In addition, the U.S. ureau of Labor Statistics (LS) says that accounting professionals will experience a 10 to 20% increase in job openings by the year 2008. These factors give me confidence that my future in accounting is secure and promising. This paper will examine the possible avenues, rewards, job market and concerns involved with being an accounting major.

Career Choices for Accountants

Accounting majors are presented with a variety of options for careers. Many choose traditional accounting careers, while others branch out to become appraisers, budget officers, loan officers, financial analysts and managers, actuaries, underwriters, tax collectors and revenue agents, securities sales representatives, and purchasing agents (JobWeb,…… [Read More]

Bibliography

Cabrillo College. (2003). Accountants and Auditors. Bureau of Labor Statistics. Retrieved from the Internet at http://www.cabrillo.cc.ca.us/oir/oops/account_.html.

Giles, Darrell. (2003). It is an Exciting Time for Accounting Majors.

The Black Collegian Magazine.

JobWeb. (2003). Options and Opportunities for Accounting Majors. National Association of Colleges and Employers. Retrieved from Internet at http://www.jobweb.com/Resources/Library/Careers_In/Options_and_47_01.htm.
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Studied Appeared a Business Accounting Publications A

Words: 948 Length: 3 Pages Document Type: Essay Paper #: 72879217

studied appeared a business accounting publications. A partial list publications article selected: The Accounting eview, Barrons, Wall Street Journal, Business Week, Fortune, Barrons, and Wall Street Journal.

GAAP article review:

Crovitz, Gordon L. (2008, September 8).Closing the information GAAP. The Wall Street

Journal. etrieved November 22, 2010 at http://online.wsj.com/article/SB122083366235408621.html

GAAP article review:

Crovitz, Gordon L. (2008, September 8).Closing the information GAAP. The Wall Street

Journal. etrieved November 22, 2010 at http://online.wsj.com/article/SB122083366235408621.html

The Wall Street Journal is famous for its pro-business, conservative editorials. So perhaps it is no surprise that in 2008, Journal editorial writer Gordon L. Crovitz praised the Securities and Exchange Commission (SEC)'s decision to mandate a shift to international accounting standards, in a phasing out of GAAP (Generally Accepted Accounting Principles) by 2016 for all U.S. firms. The Journal writer said that this was reflective of the "remarkably quickening pace of acceptance of a true lingua franca for…… [Read More]

Reference

Crovitz, Gordon L. (2008, September 8).Closing the information GAAP. The Wall Street

Journal. Retrieved November 22, 2010 at http://online.wsj.com/article/SB122083366235408621.html

Gibson, Scott. (2008, October). LIFO vs. FIFO: A return to the basics. RMA Journal. Retrieved November 22, 2010 at http://findarticles.com/p/articles/mi_m0ITW/is_2_85/ai_n14897182/
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Criminal Justice Forensics Undercover Is a

Words: 11198 Length: 35 Pages Document Type: Essay Paper #: 97252031

However, as criminals become more aware of undercover tactics, the covert officer is required to provide more and more proof that he is indeed a criminal- which leads to the officer committing acts that compromise his or her integrity for the sake of maintaining cover. y understanding the often conflicting nature of these goals, deception and integrity, we can see how an undercover officer can become confused, lost, and susceptible to temptation (i.e. criminal behavior).

y examining both aspects- environmental factors and personality factors- we take into account both sides of a complex relationship. These two groups of factors, when combined together, shed some light on the exact nature of criminal tendencies amongst police officers.

Definition of Terms

Covert: another term for undercover, meaning the use of deception for the purpose of gathering information or intelligence.

Non-covert: police officers that, even in plain clothes, maintain their own true identity instead…… [Read More]

Bibliography

Choo, A., and Mellors, M. (1995) Undercover Police Operations and What the Suspect Said (Or Didn't Say). Web Journal of Current Legal Issues, Blackstone Press, University of Leicester. Web site: http://wenjcli.ncl.ac.uk/articles2/choo2.html

Girodo, M. (1985) Health and Legal Issues in Undercover Narcotics Investigations: Misrepresented Evidence. Behavioral Sciences and the Law, 3(3),299-308.

Girodo, M. (1991) Drug Corruption in Undercover Agents: Measuring the Risk. Behavioral Sciences and the Law, 9, 361-370.

Girodo, M. (1997) Undercover Agent Assessment Centers: Crafting Vice and Virtue for Impostors. Journal of Social Behavior and Personality, 12(5), 237-260.
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Finance and Accounting Application That Provides Finance

Words: 953 Length: 3 Pages Document Type: Essay Paper #: 91856953

Finance and Accounting Application that provides finance and accounting operations require all the possible computer security measures to be adopted. In this case, two patterns call for an incident response plan:

The company's computer networks and systems are at a higher risk to threats like intrusions, computer viruses and exposures

Computers are widespread through the company; the company depends heavily on computers and cannot afford service denial

Therefore, the following security incidents will be an essential:

A computer virus might be copied to a LAN server; within seconds, thousands of other computers will be infected. This will require the efforts of different people and several days to achieve recovery.

Back-ups can be infected with viruses resulting in re-infection of other systems; recovery will require more expenses and time

System intruders could copy passwords and distribute them across large networks

Outbreaks of system or virus penetrations will cause embarrassment and possible…… [Read More]

References

Taylor, L.P. (2013). FISMA compliance handbook. Burlington: Elsevier Science.

McCarthy, N.K. (2012). The computer incident response planning handbook: Executable plans for protecting information at risk. Boston: Addison-Wesley.

Vacca, J.R., & Rudolph, K. (2010). System forensics, investigation, and response. Sudbury, MA: Jones & Bartlett Learning.

Communications-Team
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Capture Data Sources Using the Digital Forensics Tool

Words: 3217 Length: 12 Pages Document Type: Essay Paper #: 98473105

Digital Forensics to Capture Data ources

Network Intrusion

Prioritizing Data ources

Account Auditing

Live ystem Data

Intrusion Detection ystem

Event Log Analysis

Malware Installation

Prioritizing data sources

Activity Monitoring

Integrity Checking

Data Mining

Insider File Deletion

Prioritizing data sources

Use of Uneraser program Recovers the Deleted Data

Network torage

A recent advance in information technology has brought about both benefits and threats to business organizations. While businesses have been able to achieve competitive market advantages through the internet technology, the hackers are also using the opportunities to penetrate the organizational network systems to steal sensitive data worth billions of dollars. A recent wave of cybercrimes leads to the growth of forensic investigation dealing with a collection of evidence to track cyber offenders. The study investigates different data sources that can assist in enhancing digital forensic investigation. The study identifies event log analysis, port scanning, account auditing, and intrusion detection system…… [Read More]

Stallings, W. (2011). Cryptography and Network Security Principles and Practice (Fifth Edition). Pearson Education, Inc. Prentice Hall.

Vigina, G. Johnson, E. Kruegel, C. (2003). Recent Advances in Intrusion Detection: 6th International 6th International Symposium, RAID 2003, Pittsburgh, PA, USA, September 8-10, 2003, Proceedings, Volume 6. Springer Science & Business Media.

Xu, M., Yang, X. Wu, B. et al. (2013).A metadata-based method for recovering files and file traces from YAFFS2. Digital Investigation. 10 (1); 62-72.
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Management Awareness What Are the Benefits of

Words: 1255 Length: 4 Pages Document Type: Essay Paper #: 15959096

Management Awareness

What are the benefits of a comprehensive control program? If you were advising this corporation, what would be the specific benefits for them?

The benefits of a comprehensive internal control program include: the ability to monitor for unusual activities and it will increase vigilance. This will help to prevent fraud by providing actuaries with an actual way of discovering when these events are occurring through early detection. It is at this point that the negative impact on the firm and various stakeholders can be minimized. (Silverstone, 2011, pp. 14 -- 16)

Once this has been consistently implemented, is when it will have an impact on the entire organization by creating an atmosphere that is looking for these issues. When different staff members are actively involved in the process, this will make it difficult to be able to conduct any kind of fraudulent activities. In the future, this will…… [Read More]

References

Biegelman, M. (2012). Executive Road Map to Fraud. Hoboken, NJ: Wiley.

Bizmanualz. (2002). Accounting and Book Keeping Procedures. New York, NY: Routledge.

Goldman, P. (2011). Financial Services Anti-Fraud Risk. Hoboken, NJ: Wiley.

Silverstone, H. (2011). Forensic Accounting. Hoboken, NJ: Wiley.
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CPA V MBA Annotated Bibliography

Words: 2170 Length: 8 Pages Document Type: Essay Paper #: 9590707

he article also focuses on the differences in decision making of senior accountants based on the type of education they received vs. he amount of practical experience they had. he article focuses on these issues as it pertained to the value of accounting education and experience in the stock market. Overall this resource is well written and seeks to provide a point-of-view from the epicenter of the finance world -- the stock market.

Outline

I. Introduction

hesis: Accountants with a CPA license rather than an MBA degree have a better chance of getting hired, advance and succeed in the public accounting field.

II. Certified Public Accountant

A. Steps required to become a CPA

B. Certification requirements for public accountants

C. Job Prospects/Demand for CPAs

D. Global need for CPAs

E. Career Advancement for CPAs

III. Compare and Contrast demand for CPAs vs. MBAs

A. CPA as a highly specialized certificate…… [Read More]

The survey found that entry level accountants needed to be better equipped to use their skills in business situations, to determine accounting issues and audit business risks, and to effectively communicate with management. As a result of this survey and other debates the CPA exam was changed in 2004 to make it more conducive to the situations that candidates would face in real life business environments.

Although the newer tests are designed to certified those with the best skills, it also reduces the number of people who will pass the test. For this reason some firms are offering incentives to those candidates that are able to pass the test. The article explains that because the certification is essential to progress and career development in accounting as well as the profitability of a business providing an incentive for passing the exam is beneficial to exam takers and businesses (Charron & Lowe 2009).

Overall CPAs are simply in demand in a manner that MBAs are not. The research indicates that CPAs have more specialized skills that are needed and sought after.. The demand for these skills are both national and global. Even though there are some benefits associated with having an MBA, these benefits are outweigh by the advantages associated with a CPA and therefore accountants with a CPA license rather than an MBA degree have a better chance of getting hired, advance and succeed in the public accounting field.
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And the Fraud Continues

Words: 1031 Length: 4 Pages Document Type: Essay Paper #: 6094601

internal control weaknesses that existed at MCI that contributed to the commission of accounting fraud

The internal control weaknesses that existed at MCI that contributed to the commissioning of the accounting fraud was related to the very fact that Pavlov had the ability and access that allowed him to manipulate the account receivable system. Since he helped in the creation of the account receivable process, he was very ware of the system's strength and weaknesses as well as how to exploit them by manipulating the system (Lyon & Tocco,2007).He was therefore able to fraudulently receive payments, update as well as manipulate the account receivable records. This allowed him an opportunity of defrauding the firm and its clients by embezzling the funds to offshore accounts.

The exact fraudulent practices and tricks that Pavlo and his co-conspirators engaged in included the following:

The identification of the account receivables that were about to…… [Read More]

References

Carpenter, T., Durtschi.,C and Gaynor., LM (2002).The Role of Experience in Professional Skepticism, Knowledge Acquisition, and Fraud Detection

http://aaahq.org/audit/midyear/03midyear/papers/MidYear%20Paper%20(No%20Appendix).pdf

Fullerton, Rosemary and Durtschi, Cindy (2004).The Effect of Professional Skepticism on the Fraud Detection Skills of Internal Auditors (11 November 2004)., . Available at SSRN: http://ssrn.com/abstract=617062 or doi:10.2139/ssrn.617062

Kranacher, M.,Riley, R., Wells, JT., (2011).Forensic Accounting and Fraud Examination, 1st Edition.Association of Certified Fraud Examiners .
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Role of Auditor the Role

Words: 627 Length: 2 Pages Document Type: Essay Paper #: 17471044

This is because auditors have a high amount of expertise in analyzing financial statements, with particular focus on being able to determine when fraud has potentially taken place. The forensic accounting capabilities of auditors are then put to work, to ensure that fraud has not taken place. The participants in free markets benefit from this work because it reduces the risk associated with their investments. Over time, this reduced risk will encourage more money into the markets, as the markets are viewed as a safe place for capital.

Recent developments have resulted in the role of the auditor evolving. The Center for Audit Quality (n.d.) has noted that where auditors used to basically have a "pass-fail" orientation to financial statements, this is now the bare minimum and a higher standard of care is to be taken in auditing reports. Auditors have become involved in creating annual reports that meet the…… [Read More]

Works Cited:

Center for Audit Quality (no date). Observations on the evolving role of the auditor. Center for Audit Quality. Retrieved June 30, 2012 from http://www.thecaq.org/publications/EvolvingRoleoftheAuditor.pdf

Johnson, S. (2010). What is the auditor's role in finding fraud? CFO Magazine. Retrieved June 30, 2012 from http://www.cfo.com/article.cfm/14490470/
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Legislation and Standards Affecting it Auditing

Words: 3734 Length: 12 Pages Document Type: Essay Paper #: 73359460

Legislation and standards affecting IT auditing

The Audit Quality Forum was established with the primary purpose of reinforcing confidence in financial reporting. Statutory auditing promotes confidence because auditors are likely to give external and objective opinions on the presentation and preparation of financial statements. Auditors are required to be independent in opinions expressed, and their work is greatly based on real world. This is challenging in particular national settings. ecently, standard setters, audit practitioners, and regulators embraced significant steps in enhancing confidence within quality of financial statement audits, considering the challenges faced in leading capital markets. IT auditing is critical to any organization. The existence of legislations and standards has ensured that auditors offer independent opinions and that their work is greatly based on real world. This study however shows that this is challenging in some situations as seen in the comparisons provided.

Latest initiatives have focused on an international…… [Read More]

References

Bagshaw, K. (2013). Audit and assurance: Essentials for professional accountancy exams. Hoboken, N.J: Wiley.

Bode, S. (2007). The problems of international auditing harmonisation. Mu-nchen: GRIN Verlag.

Collings, S. (2011). Interpretation and application of international standards on auditing. Chichester: Wiley.

Cascarino, R., & Van, E.S. (2007). Internal auditing: An integrated approach. Lansdowne, South Africa: Juta.
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Corporate Governance and Social Responsibility

Words: 2934 Length: 10 Pages Document Type: Essay Paper #: 28673365



"hen Congress returned in 1934 to complete the federal disclosure tapestry, it created express private causes of action for misleading reports filed with the Securities and Exchange Commission (SEC) as part of the newly enacted continuous disclosure requirements, (3) provided private recoveries for market manipulation, (4) and authorized suits on behalf of reporting companies for short-swing profits garnered by certain insiders (Cox, Thomas, and Kiku, 2003)."

The creation of the SEC as a government body for oversight arose out a recognition by the courts that private action was not enough to protect investors and consumers from the materially misleading representations of corporate America (Cox, Thomas, and Kiku, 2003). Since its creation, however, the numerous laws and regulations that have come to frame the world of corporate governance have exceeded the limits of manageable governance. By the time the SEC has identified a problem, pursued investigation of the corporate representations of…… [Read More]

WORKS CITED

Anderson, Jonas V. 2008. Regulating Corporations the American Way: Why Exhaustive Rules and Just Deserts Are the Mainstay of U.S. Corporate Governance. Duke Law Journal 57, no. 4: 1081+. Database online. Available from Questia, http://www.questia.com/PM.qst?a=o&d=5027008674. Internet. Accessed 16 June 2009.

Angelidis, John P., and Nabil A. Ibrahim. 1993. Social Demand and Corporate Supply: A Corporate Social Responsibility Model. Review of Business 15, no. 1: 7+. Database online. Available from Questia, http://www.questia.com/PM.qst?a=o&d=5001675246. Internet. Accessed 16 June 2009.

Bavly, Dan A. 1999. Corporate Governance and Accountability: What Role for the Regulator, Director, and Auditor?. Westport, CT: Quorum Books. Book online. Available from Questia, http://www.questia.com/PM.qst?a=o&d=114694551. Internet. Accessed 16 June 2009.

Besser, Terry L. 2002. The Conscience of Capitalism: Business Social Responsibility to Communities. Westport, CT: Praeger. Book online. Available from Questia, http://www.questia.com/PM.qst?a=o&d=106996136. Internet. Accessed 16 June 2009.
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Strategy & Ethics Bowden &

Words: 1279 Length: 4 Pages Document Type: Essay Paper #: 38930871

The claim that a board member familiar with forensic accounting would have been able to uncover such a fraud holds little water given that it took a team of experts working in secret many months to uncover the fraud. However, the argument generally holds that better board composition, and more engaged board members, would have prevented such a fraud. Nadler (2004) argues that better boards are less important for preventing frauds as they are for driving better performance. This then shifts the emphasis of the board away from governance and towards performance enhancement.

Nadler's argument supports Nohria's claims about the relative irrelevance of strong corporate governance. No matter whether the boards take a strict shareholder approach or the expanded stakeholder approach proposed by Post et al. (2002), there are limits as the impact that they can have over a company's performance, no matter how well-composed the board is. If the…… [Read More]

Works Cited:

Bowden, P. & Smythe, V. (2008). Theories on teaching & training in ethics. Electronic Journal of Business Ethics and Organizational Studies. Vol. 13 (2) 19-26.

Nadler, D. (2004). Building better boards. Harvard Business Review. May 2004, 102-111.

Nohria, N. (2004). What really matters. Harvard Business School. Retrieved February 28, 2011 from http://info.umuc.edu/mba/HBS/realmathi/presentation/title/start.html#play

Post, J.; Preston, L. & Sachs, S. (2002). Managing the extended enterprise: The new stakeholder view. California Management Review. Vol. 45 (1) 6-28.
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Marketing and How They Helped Define My

Words: 747 Length: 2 Pages Document Type: Essay Paper #: 40071386

marketing and how they helped define my definition of marketing.

The field of marketing is huge and devolves around various aspects. Analysis of the whole can provide a succinct definition of marketing.

It seems to me that marketing hinges on the customer and, therefore, the entire process centers around discovering the products and services that are of greatest value to the customer and around strategies and means of attracting the customer to buy them. In this sense, too, marketing is a competitive business since similar services / products try to persuade the customer to buy their particular service rather than go for another one. educibly, though, although marketing is allegedly customer-oriented, the entire enterprise is self-centered since the marketing agent / operator wishes the consumer to buy his/her product in order that he/she will receive a gain, usually in the form of monetary compensation. As per the wider picture, therefore,…… [Read More]

References

"About Us > History > Notable Cases." www.kroll.com. http://www.kroll.com/about/history/notable/.

Adcock, D., Halborg, A., & Ross, C. (2001). "Introduction." Marketing: principles and practice (4th ed.).http://www.cim.co.uk/resources/understandingmarket/definitionmkting.aspx.

Dictionary." American Marketing Association. http://www.marketingpower.com/_layouts/Dictionary.aspx.

Kotler, P., Armstrong, G., Wong, V, & Saunders, J. (2009). "Marketing defined." Principles of marketing (5th ed.). p. 7. http://books.google.com/books?id=6T2R0_ESU5AC&lpg=PP1&pg=PA7#v=onepage&q=&f=true.
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New PCAOB Reporting Requirements a Practical Guide

Words: 1295 Length: 4 Pages Document Type: Essay Paper #: 45936845

New PCAOB

eporting equirements

A PACTICAL GUIDE TO THE NEW PCAOB EPOTING

A Practical Guide to the New PCAOB eporting equirements

PCAOB is a Public Company Accounting Oversight Board established by Sarbanes-Oxley Act to oversee the auditing procedures of public companies in order to protect the interest of investors and enhance public confidence towards preparation of accurate audit information. The PCAOB attempts to protect the interests of investors as well as enhancing fair and accurate audit reporting.

The objective of this study is to justify whether the reporting requirements of the PCAOB reduce the chance of financial fraud.

Justification how the reporting requirements of the PCAOB reduce the chance of financial fraud

Fundamental objective leading to the enactment of the Sarbanes-Oxley (SOX) Act of 2002 was in response of corporate financial scandals that rocked business circle in the late 1990s and early 2000s in the United States. To restore investors'…… [Read More]

References

Berger, S.R. (2010). A practical Guide to the New PCAOB Reporting Requirements. Accounting and Auditing Financial Reporting. CPA Journal.

Center for Audit Quality (2010). Deterring and Detecting Financial Reporting Fraud. A Platform for Action. American Institute of CPA.

Coates, J.C. (2007). The Goals and Promise of the Sarbanes-Oxley Act. The Journal of Economic Perspectives, 21 (1): 91-116.

Jonas, G.J. (2007).Re: Rulemaking Docket Matter No. 021 -- An Audit of Internal Control Over Financial Reporting. Public Company Accounting Oversight Board.
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Recent Changes in the CPA Profession and the Regulatory Environment

Words: 1296 Length: 4 Pages Document Type: Essay Paper #: 48043156

CPA Profession

The accounting profession has had more than its share of ups and downs in the last two decades. The business environment in this period, led by major technological innovations, has changed drastically and become infinitely complex -- making the job of accountants far more varied. hereas once Certified Public Accountants (CPAs) worked almost exclusively in accounting, auditing or tax preparation, now CPA firms have to handle fields such as financial planning, tax planning, business development, financial management, information systems, risk management, forensic and fraud auditing, among others. In addition, the highly publicized business scandals such as the Enron and the orldCom bankruptcies in 2001, the resulting public focus on the accounting profession, and the enactment of important accounting legislation such as the Sarbanes-Oxley Act of 2002 have forced the CPAs to respond to the changes. This paper takes a look at some of the recent changes in the…… [Read More]

Works Cited

Colson, Robert H. "CPA Journal Education Forum Anticipates Future." The CPA Journal. 72: 8. (2002): 20+.

Telberg, Rick. "Happy New Year! Yes, It Really Could Be." At Large Column. December 29, 2003 The AICPA Website. February 20, 2004 https://www.cpa2biz.com/News/Telberg/Happy+New.htm

This is reflected in the popularity of the MBA degree, both among the students and the recruiting firms survey by Albrecht and Sack (2000) revealed that nearly 100% of accounting educators and 79% of accounting practitioners stated that they would not get an accounting degree if completing their education all over again

In June 2002, a federal jury convicted Andersen, Enron's independent auditor, of obstruction of justice, prohibiting the firm from practicing before the SEC and ending its audit practice.
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Mf Global

Words: 1252 Length: 4 Pages Document Type: Essay Paper #: 49928721

MF Global

Discuss the key difference between conducting a financial audit and a fraud audit, and the related level of responsibility of the auditing firm.

Financial audits are typically carried out by certified public accountants or outside agencies or firms that work directly on behalf of individual companies. At times financial audits may be initiated by government entities. The audit itself is more of a "double-check" of financial reports and practices (Weinberg, 2003). Financial audits are deemed complete upon verification that numbers are accurate. Completed financial audits may prove or disprove information, but discrepancies will typically not result in the same serious consequences as those uncovered during a fraud investigation or audit.

Fraud auditing usually comes at the demand of the U.S. court system - usually the work is carried out by the government or privately-held third parties. Fraud audits look for dishonesty and hidden figures. They probe deeper than…… [Read More]

References

Dyck, A., Morse, A., & Zingales, L. (2010). Who Blows the Whistle on Corporate Fraud?. Journal of Finance, 65(6), 2213-2253. doi:10.1111/j.1540-6261.2010.01614.x.

Lee, A. (2012). MF Global client funds: how new NFA proposal would work. International Financial Law Review, 41.

Spencer, J. (2011, December 14). MF Global: A search for answers and millions of dollars. Star Tribune (Minneapolis, MN).

Weinberg, J.A. (2003). Accounting for Corporate Behavior. Economic Quarterly (10697225), 89(3), 1-20.
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Committed to Achieving My Goal of Becoming

Words: 932 Length: 3 Pages Document Type: Essay Paper #: 72867697

committed to achieving my goal of becoming an accountant. I will do everything in my power to ensure that I achieve the educational background necessary to become an accountant. I will also ensure that I learn the ethical and moral roles associated with accounting, to prepare me for dealing with clients.

My long-term goals are a hybrid of personal and professional goals. Therefore, my five-year goals are drawn from both aspects of my life. My first goal is to obtain my bachelor degree in accounting. My second goal is to become certified as a Certified Public Examiner and a Certified Forensic Accountant. My third goal is to find my first job working with an accounting organization where I would be in an auditing position. The fourth goal is to use the background experience from that first job to find a job opportunity in one of the cities were I would…… [Read More]

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U S V AOL

Words: 1215 Length: 3 Pages Document Type: Essay Paper #: 28863072

U.S. v AOL:

AOL case was a lawsuit involving collusion between the executives from AOL and PurchasePro Inc. (PPO) with the sole intention of overstating revenue. The 37% overstated revenue would make executives to believe that PurchasePro Inc. had achieved its sales forecasts, which would in turn contribute to inflation of the company's stock price. Due to their contributions, some of the executives involved in this illegal agreement and fraud would obtain large bonuses and the company's stocks. However, the jury in the case acquitted the three defendants in the much publicized five-year investigation into fraudulent accounting practices between AOL and PurchasePro. Notably, the case offers an example of criminal offenses conducted through the use of computers and necessitates the use of computer forensic tools and procedures in order to resolve.

The Use of a Computer to Commit the Crime:

As previously mentioned, U.S. v AOL is a lawsuit involving…… [Read More]

References:

"Certification: GCFE." (n.d.). GIAC Certified Forensic Examiner (GCFE). Retrieved December

5, 2013, from  http://www.giac.org/certification/certified-forensic-examiner-gcfe 

Easttom, C. & Taylor, J. (2011). Observing, Collecting, Documenting, and Storing Electronic

Evidence. In Computer crime, investigation, and the law (1st ed., Chapter 7, 236-244). Cengage Learning.
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Corporate Ethical Breaches in Recent Times Assess

Words: 1884 Length: 4 Pages Document Type: Essay Paper #: 99713524

corporate ethical breaches in recent times, assess whether or not you believe that the current business and regulatory environment is more conducive to ethical behavior. Provide support for your answer.

Unethical behavior has drawn the attention of the public for the few last decades in all kinds of business. Many transformations in the business environment have taken place, including immoral conducts and the tendency for corruption. Unethical accounting behavior is also included as a consequence. So the government has been forced to increase regulations and inspect actions taken in business, most especially after the Enron, Tyco, WorldCom and other unethical accounting scandals. As a result of the mentioned scandals, the government then passed the Sarbanes-Oxley Act in 2002 providing regulatory requirements for better precision in business action, accountability and assurance of ethical accounting behavior by publicly held companies and accounting firms. According to Calle (2000), the total number of boards…… [Read More]

References

Academy Of Management Learning & Education, Beenen Gerard, & Pinto Jonathan (2009). Resisting Organizational-Level Corruption: An Interview with Sherron Watkins. Academic Management Learning & Education, 8(2), 275-289.

Calle, J. (2000). Ethics in Business. Retrieved January 26, 2013, from http://www.pro2net.com

Gilman, S., Harned, P., Navran, F., & Brown, J. (2009, May 29). Ten Things You Can Do to Avoid Being the Next Enron. Retrieved January 26, 2013, from http://www.ethics.org / resource/ten-things-you-can-do-avoid-being-next-enron

Krugman, P. (2002, January 18). New York Times. System Corrupted., pp.A-23.
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Establishing an NP-Led Day Treatment Facility in Bessemer Alabama

Words: 12948 Length: 47 Pages Document Type: Essay Paper #: 85464574

Establishing an NP Led Wellness and Recovery Center for Deinstitutionalized Individuals

Historically, nursing, and medicine professions have been loath to utilize tools commonly linked with mercenary aspects of business, such as market research and decision analysis. In the contemporary health care setting, however, consumers hold numerous options for care providers. The division of the market or market segmentation into different subgroups allows the determination of target markets and the buildup of marketing policies specific to the needs and interests of the selected subgroups. Market analysis allows the identification of policies for nurse practitioners to enhance their practice in a way that centers on the interests and needs of the selected market. While scores of the nurse practitioner's dream of operating their own businesses, those that have set up their own practice understand that it requires a compelling passion for owning a business, and for the profession.

A nurse practitioner is…… [Read More]

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Continuous Monitoring Plan

Words: 657 Length: 2 Pages Document Type: Essay Paper #: 92783596

Monitoring Plan

Our organization is in the most advanced level: I will consider a wide variety of commercial and custom monitoring tools to handle the individual aspects of continuous monitoring. As the Chief Information Security Officer, I will purchase next generation firewalls, advanced intrusion prevention, security information management (SIM) and advanced log management systems to consolidate feeds into the alerting systems and monitoring dashboard (Fry & Martin, 2009). The SIM will be able to offer high-level threat by pulling information from asset information bases, financial systems of document classification systems. From the drawing, the organization will also combine monitoring capabilities on its own, by using open source, commercial and home-developed programs. All these continuous monitoring efforts will result in an improved situational awareness of users, systems, and activities. It will also foster a better awareness of attacks being attempted on the networks regardless of their best pro-active efforts.

I will…… [Read More]

References

Broad, J. (2013). Risk management framework: A lab-based approach to securing information systems. Amsterdam: Syngress, an imprint of Elsevier.

Fry, C. & Martin, N. (2009). Security Monitoring. Sebastopol, Calif: O'Reilly Media, Inc., 2009. Internet resource.
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IRS-CID the Internal Revenue Service

Words: 5371 Length: 16 Pages Document Type: Essay Paper #: 1767886



There are ten Fraud Detection Centers across the United States, and these are meant to detect refund fraud and to identify prevention measures. Each of these offices has a Resident Agent in Charge to direct, monitor, and coordinate operations supporting electronic and paper tax filing, and each Center performs activities that include educating Submission Processing Center and Customer Service Center personnel on fraud awareness and detection.

Criminal investigation in the agency started shortly after the Revenue Act of 1913 was passed, and that act imposed a modest tax of 1% on net incomes of individuals, estates, trusts, and corporations. In addition, another tax, or surtax, graduated from 1 to 6%, was applied to income exceeding $20,000. Over time, many laws have been passed that have changed the rates and other aspects of revenue assessment. Tax evasion was noted as early as 1919, when many serious allegations concerning alleged tax frauds…… [Read More]

Bibliography

Baker, Jeremy and Rebecca Young. "False Statements and False Claims." American Criminal Law Review, Volume 42, Issue 2 (2005), 427.

Berlau, John. "Return of the 'Audits from Hell': IRS Commissioner Charles Rossotti Once Pledged to Champion Taxpayer Rights, but Instead Americans Find Themselves Facing the Resurrection of Random Audits." Insight on the News, Volume 18, Issue 27 (July 29, 2002), 15.

Cochran, Amanda a. "Evidence Handed to the IRS Criminal Division on a 'Civil' Platter: Constitutional Infringements on Taxpayers." Journal of Criminal Law and Criminology, Volume 91, Issue 3 (2001), 699.

Craig Jr., James L. "Guidance on Financial Status Audits: It's Not Just for CPAs." The CPA Journal (2007), http://www.nysscpa.org/cpajournal/1996/0796/features/Guida.htm.
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George Armstrong

Words: 978 Length: 3 Pages Document Type: Essay Paper #: 96576771

Worth it?

The work of literature authored by Scott et al., They Died with Custer: Soldiers' ones from the attle of Little ighorn is a niche piece of literature within the overall scope of U.S. history and that pertaining to Westernized relations with indigenous peoples in this country. The focus of the book is not so much on the battle in which Custer, the five companies of his Seventh Cavalry and numerous civilian bystanders were slaughtered, but rather about very specific aspects of these people. These aspects include who they were, how old they were, where exactly on the battlefield they were when they perished, and in what sort of way they died. In this regard, the work is more a forensic study of the bones which the authors believe "have individual tales to tell" (1) of those that died than a historical accounting of this martial encounter. Granted, the…… [Read More]

Bibliography

Scott, Douglas., Willey, P., Connor, Melissa. They Died with Custer: Soldiers' Bones from the Battle of Little Bighorn. Norman, OH: University of Oklahoma Press, 1998.

End Notes

1. Scott, Douglas, Willey, P., Connor, Melissa. They Died with Custer: Soldiers' Bones from the Battle of Little Bighorn (Norman: University of Oklahoma Press,1998), 172.

2. Scott, P., Connor, 17.
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Insurance Fraud

Words: 11287 Length: 35 Pages Document Type: Essay Paper #: 71815562

Insurance Fraud

After tax evasion, insurance fraud is considered the highest-ranked among white-collar crimes. The original concept of insurance, as a for-profit endeavor, was to collect funds from a large number of people to pay for damages and accidents that involved a small percentage of the population that paid premiums. Insurance fraud is an ever-growing problem. Solving or eliminating this problem requires the resources and knowledge of individuals or associations with expertise ranging from not only insurance, but also law enforcement, legal issues and the social sciences. The concept of insurance fraud, both, by an individual and a corporation, has become so pervasive in today's society that the general population has learned to tolerate and condone these crimes.

Various organizations, funded by state and federal governments, and supported by the insurance company, are trying to increase the awareness of this problem among the general population. Annually, an average American family…… [Read More]

Bibliography

AAA, American Automobile Association. Insurance Fraud-- It Costs Consumers Billions of Dollars Every Year, but Csaa Is Fighting Back - and You Can Help. 2002. Available. October 15, 2002. http://www.csaa.com/global/articledetail/0,8055,1005000000%257C2974,00.html

CAIF, Coalition Against Insurance Fraud. Insurance Fraud: The Crime You Pay For. 2002. Available. October 25, 2002.  http://www.insurancefraud.org/about_us_set.html 

Phony Health Coverage -- People Left Dangerously Uncovered Throughout U.S. 2002. Available. October 27, 2002.  http://www.insurancefraud.org/search_set.html 

Childers, S. David, and Christy A. Chism. The Extraordinary Scope and Potential Regulatory Pitfalls of the Insurance Fraud Protection Act. 2002. Available. October 27, 2002. http://www.ibrinc.com/ifpa.html
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Modern Criminal Justice

Words: 5887 Length: 18 Pages Document Type: Essay Paper #: 10050857

Death penalty is generally conceived of as the supreme legal sanction, inflicted only against perpetrators of the most serious crimes. The human rights community has traditionally held a stance against the death penalty for a wide variety of reasons: critics argue that the death penalty is inhuman and degrading; that it is inappropriately applied and often politically motivated; and that rather than reducing crime, the viciousness of the punishment only serves as an inspiration to further violence.

Historically the death penalty has existed all around the world. Only since the beginning of the twentieth century has the death penalty been rejected by a growing number of people and states. International law discourages but does not prohibit it. Article 6 (paragraphs 2 and 5) of the International Covenant on Civil and Political ights states that "sentence of death may be imposed only for the most serious crimes in accordance with the…… [Read More]

References

Bernard, T. (1992). The cycle of juvenile justice. New York: Oxford.

Bohm, R.M. (2010). Death penalty opinions: Effects of a classroom experience and public commitment. Sociological Inquiry, 60, 285-297.

Bohm, R.M. (2003). American death penalty opinion: Past, present, and future. In J. Acker, R.M. Bohm, & C.S. Lanier (Eds.), America's experiment with capital punishment: Reflections on the past, present, and future of the ultimate penal sanction (pp. 27-54). Durham, NC: Carolina Academic Press.

Bradizza, C.M., Collins, R.L., Vincent, P.C., & Falco, D.L. (2006). It does the job: Young adults discuss their malt liquor consumption. Addictive Behaviors, 31, 1559-1577. doi: 10.1016jaddbeh.2005.12.001
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James Otis and Writs of

Words: 5992 Length: 17 Pages Document Type: Essay Paper #: 29717648

In addition, a brief look at his family history is required, because the political fortunes of James Otis' father directly influenced the trajectory of his own career.

James Otis was part of the fifth generation in a family that first arrived in the colonies looking for economic opportunity, and James Otis' grandfather, John Otis III, was the first in the family who went beyond business into politics (aters 1968 & Halko 1969, p. 609-10). In 1760 James Otis was appointed advocate general of the Admiralty Court, which was the court responsible for dealing with smuggled goods seized in the colonies (Hickman 1932, p. 89.) hen the protest launched by the Society for Promoting Trade and Commerce within the Province made its way to court, James Otis would have been responsible for defending the legality of writs of assistance, but instead he resigned his post and took up the cause of…… [Read More]

Works Cited

Adair, E.R. "Writs of Assistance, 1558-1700." English Historical Review. 36.143 (1921): 356-

372. Print.

Borchers, Tim. "A Rhetorical Analysis of James Otis's Against Writs of Assistance." Minnesota

State. Minnesota State, 12 Jan 2001. Web. 20 Mar 2011.
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Henry Thomas Buckle's Original 1858

Words: 12518 Length: 50 Pages Document Type: Essay Paper #: 99981281

As activists in women's liberation, discussing and analyzing the oppression and inequalities they experienced as women, they felt it imperative to find out about the lives of their foremothers -- and found very little scholarship in print" (Women's history, 2012, para. 3). This dearth of scholarly is due in large part to the events and themes that are the focus of the historical record. In this regard, "History was written mainly by men and about men's activities in the public sphere -- war, politics, diplomacy and administration. Women are usually excluded and, when mentioned, are usually portrayed in sex-stereotypical roles, such as wives, mothers, daughters and mistresses. History is value-laden in regard to what is considered historically 'worthy'" (Women's history, 2012, para. 3).

In what Kessler (1994, p. 139) describes as "the all-too-common historical exclusion or devaluation of women's contributions," the male-dominated record of human history has either diminished the…… [Read More]

References

American Health Information Management Association. (2012). Wikipedia. Retrieved from http://en.wikipedia.org/wiki/American_Health_Information_Management_Association.

Apple, M.W. (2003). The state and the politics of knowledge. New York: RoutledgeFalmer.

Are book publishers to blame for gender discrimination? (2012, March 13). The Huffington Post.

Retrieved from http://www.huffingtonpost.com/2012/03/13/book-gender_n_1324560.html.
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It Risk Management -- Cyber

Words: 4384 Length: 15 Pages Document Type: Essay Paper #: 38954961

The organizations are usually run by a core group, which divides the different responsibilities of an operation (e.g. spamming, web design, data collection) among the members. The members run their own outer networks to fulfill those responsibilities -- rarely even having contact with each other online. The decentralized structure of the internet, as well as the high levels of anonymity it provides makes it difficult for law enforcement agencies to locate cybercriminal groups. A group could have networks in a myriad of different countries, whilst using servers based in numerous different countries and jurisdictions. Furthermore, many national jurisdictions lack the legislative framework required to properly prosecute online crime." (Collins, 2012)

These insights are illustrating how the lack of self-control is creating a situation where more criminals or organizations are turning to cyber crime. What makes the situation worse; is they can work anonymously and be able to conduct these activities…… [Read More]

References

Casey, E. (2011). Digital Evidence and Computer Crime. London: Academic.

Collins, a. (2012). Contemporary Security Studies. Oxford: Oxford University Press.

Gregg, M. (2010). Hacker Techniques, Tools and Incident Handling. Sudbury, MA: Jones and Bartlett.

Gryzbowski, K. (2012). An Examination of Cyber Crime and Cyber Crime Research. (Unpublished doctoral dissertation). Arizona State University, Scottsdale.
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Why Threat Management Is Different From Vulnerability Management

Words: 3098 Length: 10 Pages Document Type: Essay Paper #: 55290054

Networks Security Management

Network Security Management

Why Threat Management Is Different from Vulnerability Management

Studies have attempted to examine on the possibility of implementing an all rounded technology that seeks to manage several layers of OSI networking levels. However, this implementation has considerably lost influence since this approach is defeated by the nature of attacks. Currently, 2600 hacking publication presents to a user several methodologies of attacks. In fact, hacking as become complex for the single - headed approach. This research will be integral in differentiating threat management from vulnerability management. Their importance in implementing a hybrid network management on the operating system and vulnerability Management approach on the layer side is also addressed. The research will further clarify that the security approach designated by hybridism factor is responsive to all nature of attacks in the OSI networking models.

Studies

The research is based on the following studies. Firstly, Nikolaidis…… [Read More]

References

Andre, M. (2008). RSA: Sinowal Trojan stole vast volume of data. Computer Fraud & Security,

2008(11), 4.

Ariba, Y., Gouaisbaut, F., & Labit, Y. (2009). Feedback control for router management and TCP/IP network stability. IEEE TRANSACTIONS ON NETWORK AND SERVICE

Management, 6(4), 255-266.
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Organization Development for the Faint of Heart

Words: 2201 Length: 7 Pages Document Type: Essay Paper #: 73247389

Leading

Designing Organizations

Locate a copy of an organizational chart of your company, division, or department. If you do not have access to an organization chart, you can find examples of organizational charts on the Internet searching on Alta Vista, http://www.altavista.com/, for the term "company organizational charts." What type of organizational structure does the organization currently have? Is the structure functional, geographic, product, network, or a hybrid? Is it mechanistic or organic? How effective is the current structure? Could or should it be more organic? What changes would you make if you were a top executive? Explain why.

Organizing and Leading

The organizational chart example provided here illustrates a formal structure based on job function. The structure of the chart suggests a mechanistic way of conducting business as the lines of reporting are clearly demarcated and indicate functional relations between the positions. A dotted line drawn between the Construction Group…… [Read More]

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New Education the Current Crisis

Words: 2519 Length: 10 Pages Document Type: Essay Paper #: 67813096

esearch was the first to feel the effects. The shift in the material base of the university leaves the humanities entirely out in the cold. Corporations don't earmark donations for the humanities because our research culture is both self-contained and absurd. Essentially, we give the copyrights of our scholarly articles and monographs to university presses, and then buy them back, or demand that our libraries buy them back, at exorbitant markups. And then no one reads them. The current tenure system obliges us all to be producers of those things, but there are no consumers." (Donoghue 2008)

The idea in education is one of operating as a business. The academic partners within the university setting are essentially in competition with one another for funding and other resources. If the students with stellar marks from certain departments are highly recruited by business and academia, the department is heralded and viewed upon…… [Read More]

References

Bassett J. 2008. The Future of Humanities Education, or Ahab and His Humanities.. Interdisciplinary Humanities. Retrieved January from: http://web.ebscohost.com.rlib.pace.edu/ehost/pdfviewer/pdfviewer?hid=106&sid=0e20acd8-7fc3-4066-9e72-d2da6278a966%40sessionmgr113&vid=1

Bell D. 2010. Reimaging the Humanities. Proposals for a New Century. Dissent (00129846) Retrieved January from: http://web.ebscohost.com.rlib.pace.edu/ehost/pdfviewer/pdfviewer?hid=106&sid=4f0282e4-a846-49e1-a8af-110652799ccc%40sessionmgr112&vid=1

Pokrovskii N.E., 2007. What Is Happening to Humanities Education? Russian Education & Society. Retrieved January from: http://web.ebscohost.com.rlib.pace.edu/ehost/pdfviewer/pdfviewer?hid=106&sid=44770a98-2f1e-4057-bbef-2bd93b6e1bb0%40sessionmgr110&vid=1

Woodward K. 1980. The Humanities Crisis. Newsweek. Retrieved January from: http://www.lexisnexis.com.rlib.pace.edu/lnacui2api/results/docview/docview.do?docLinkInd=true&risb=21_T10928153278&format=GNBFI&sort=RELEVANCE&startDocNo=1&resultsUrlKey=29_T10928153281&cisb=22_T10928153280&treeMax=true&treeWidth=0&selRCNodeID=9&nodeStateId=411en_US,1&docsInCategory=11&csi=5774&docNo=3
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Environmental Impact of Depleted Uranium

Words: 2822 Length: 11 Pages Document Type: Essay Paper #: 30643309



Studies of the aftereffects of the Gulf War determined that every single U.S. 120 mm tank shell resulted, on average, in approximately five pounds of radioactive Uranium

Oxide dust. Likewise, each of the nearly one million 25 mm and 30 mm canon shells fired (mostly) by U.S. aircraft contributes a proportional share of Uranium Oxide dust per unit volume (Peterson, 2003).

Unlike the depleted Uranium itself (which emits mainly Alpha particles), the Uranium Oxide produced by the intense explosive heat of ordinance impact releases both Alpha particles as well as much more dangerously radioactive Beta particles (Fahey, 2000). Another very disturbing finding after the 1991 Gulf War was that Uranium Oxide aerosolized into extremely minute particles capable of ingestion both orally by physical transference, and by inhalation (Peterson, 2003).

Furthermore, several studies undertaken in the affected areas established that radioactive dust produced by the use of DU ammunition was capable…… [Read More]

References

Bertell, R. (1999) Gulf War Veterans and Depleted Uranium.

Diehl, P. (1999) Depleted Uranium: A by-product of the Nuclear Chain.

Fahey, D. (1999) Depleted Uranium Weapons: Lessons from the 1991 Gulf War.

Goodman, O. (2002) Nuclear Waste on the Highways; the New York Times Apr. 21/02. Accessed October 22, 2007, at  http://www.mindfully.org/Nucs/Nuclear-Road-Goodman28apr02.htm
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Fallacy Fallacious Thinking -- Appeals

Words: 1068 Length: 3 Pages Document Type: Essay Paper #: 98857680

So is the appeal to ignorance. One need look no further than Fox News to find such an appeal -- what else can one say about a news site that has a regular featured financial columnist called "the capitalist pig?" Jonathan Hoenig who proudly calls himself by this title, plays into the readers' likely assumptions that greed is good is lauded for selecting the highest yield profile over one year, regardless of the fact that many readers may really want to be long-term investors -- the one with the most money wins, proclaims the "Cash it in Challenge" of Fox. The fine print of the challenge, however, reads that "is FOX News' policy that contributors disclose positions they hold in stocks they discuss, though positions may change. Readers of "Cashin' in Challenge" must take responsibility for their own investment decisions."

Yet even though one might snidely observe that Fox News…… [Read More]

Works Cited

Hoenig, Jonathan (20 May 2005) "Cashing it in Challenge." Fox News Website. Retrieved 21 May 2005 at http://www.foxnews.com/story/0,2933,122620,00.html

Hurt, Harry III. (20 May 2005) "Freud and Schwarzenegger: Both Can't Be Wrong." Business News. The New York Times. Retrieved 21 May 2005 at http://www.nytimes.com/2005/05/21/business/21pursuits.html

Soprano Star in Depression Fight." (11 Mar 2005) BBC News. Retrieved 21 May 2005 at  http://news.bbc.co.uk/2/hi/entertainment/4339889.stm 

Why Live with Depression." (2005) Pfizer Company Website. Retrieved 21 May 2005 at http://www.lbracco.com/battlingdepression2005.htm
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Security Issues of Online Communities

Words: 15576 Length: 60 Pages Document Type: Essay Paper #: 35642606

This researcher rejects the existence of online communities because computer mediated group discussions cannot possibly meet this definition. Weinreich's view is that anyone with even a basic knowledge of sociology understands that information exchange in no way constitutes a community.

For a cyber-place with an associated computer mediated group to be labeled as a virtual settlement it is necessary for it to meet a minimum set of conditions. These are: (1) a minimum level of interactivity; (2) a variety of communicators; (3) a minimum level of sustained membership; and (4) a virtual common-public-space where a significant portion of interactive computer mediated groups occur (Weinreich, 1997). The notion of interactivity will be shown to be central to virtual settlements. Further, it will be shown that virtual settlements can be defined as a cyber-place that is symbolically delineated by topic of interest and within which a significant proportion of interrelated interactive computer…… [Read More]

Bibliography

Al-Saggaf, Y. & Williamson, K. Online Communities in Saudi Arabia: Evaluating the Impact on Culture Through Online Semi-Structured Interviews. Volume 5,

No. 3, Art. 24 - September 2004

AnchorDesk Staff. (2000). Sign of Trouble: The Problem with E-Signatures.

Retrieved April 9, 2005, from ZDNet AnchorDesk Web site: http://reivews- zdnet.com.com/AnchorDesk/4630-6033_4204767.html?tag=print
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Providence Debate

Words: 3248 Length: 10 Pages Document Type: Essay Paper #: 17404719

Providence Debate

According to J.P. De Caussade, God speaks "today as he spoke in former times to our fathers when there were no directors as at present, nor any regular method of direction."

In other words, Fr. De Caussade asserts that God maintains and has always maintained a personal relationship, or a providential relationship, with mankind. However, the exact way in which God exercises control over the world and the lives of humans in the world has been debated for many centuries. Indeed, in the realm of God's providence, there are numerous variables and nuanced positions, which have been argued by Christians since the time of the Apostles through to the Protestant Reformation right up to today. This paper will consider the two broader views of recent centuries -- the Arminian and the Calvinist -- and evaluate whether there might be alternative views that incorporate both perspectives of how Providence…… [Read More]

Bibliography

Aquinas, Thomas. Summa Theologiae, Benziger Bros, ed. [trans. Fathers of the English

Dominican Province]. Christian Classics Ethereal Library. 1947.

Chang, Andrew D. "Second Peter 2:1 and the Extent of the Atonement," Bibliotheca

Sacra, Jan-Mar, 1985, 52.
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Eyewitness and Recalling Shook Hands I Shook

Words: 2111 Length: 5 Pages Document Type: Essay Paper #: 62015673

Eyewitness and ecalling

Shook hands

I shook hands with Bugs Bunny... Describe and evaluate the role of schemas and stereotypes on recalling past events. What implications does this have for the accuracy of eyewitness accounts of events?

I shook hands with Bugs Bunny... Describe and evaluate the role of schemas and stereotypes on recalling past events. What implications does this have for the accuracy of eyewitness accounts of events?

Literature on Schemas

Literature on Schemas and Stereotypes and their role in Eyewitness

I shook hands with Bugs Bunny... Describe and evaluate the role of schemas and stereotypes on recalling past events. What implications does this have for the accuracy of eyewitness accounts of events?

Introduction

To investigate and prosecute crime the criminal justice system heavily depends on eyewitness identification (Wells & Olson, 2003). An eyewitness goes through different psychological procedures prior to the courtroom testimony. It is evident that before…… [Read More]

References

Brewer, W.F., & Treyens, J.C.(1981). Role of schemata in memory for places. Cognitive Psychology, 12(2), 207-230

Charman, S., & Wells, G.(2008). Can eyewitnesses correct for external influences on their lineup identifications? The actual/counterfactual assessment paradigm. Journal of Experimental Psychology: Applied, 14(1), 5-20.

Christianson, S., & Hubinette, B.(1993). Hand up A study of witnesses' emotional reactions and memories associated with bank robberies. Applied Cognitive Psychology, 7(5), 365-379

Duffy, E.L.(1948). Motivational theory of emotion. Psychological Review, 55, 324-328.
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An indepth analysis of Risk Management Strategies and Benefits in Cloud Computing

Words: 7745 Length: 25 Pages Document Type: Essay Paper #: 96684540

isk, isk Management Strategies, and Benefits in Cloud Computing

SITUATIONAL ANALYSIS

PEMISE STATEMENT

KEY DEFINITIONS

SEVICE AND DEPLOYMENT MODELS

BENEFITS OF CLOUD COMPUTING

SECUITY ASPECTS

Storage

eliability

Virtualization

Trust

Physical Security

Legal Compliance

CLOUD COMPUTING ISKS

ISK Management STATEGIES

Vendor Evaluation

Centralized Information Governance

Other Organization-Level Measures

Individual-Level Security Measures

Cloud computing model

Cloud computing service and deployment models

ISO/IEC broad categories

The emergence of cloud computing has tremendously transformed the world of computing. Today, individuals, organizations, and government agencies can access computing resources provided by a vendor on an on-demand basis. This provides convenience, flexibility, and substantial cost savings. It also provides a more efficient way of planning disaster recovery and overcoming fluctuations in the demand for computing resources. In spite of the benefits it offers, cloud computing presents significant security concerns, which users must clearly understand and put strong measures in place to address them. Users are particularly…… [Read More]

REFERENCES

Abiodun, A. (2013). A framework for implementation of risk management system in third party managed cloud. Journal of Information Technology & Economic Development, 4(2), 19-30.

Ahmed, N., & Abraham, A. (2013). Modeling security risk factors in a cloud computing environment. Journal of Information Assurance and Security, 8, 279-289.

Alali, F., & Yeh, C. (2012). Cloud computing: overview and risk analysis. Journal of Information Systems, 26(2), 13-33.

Alijani, G., Fulk, H., Omar, A., & Tulsi, R. (2014). Cloud computing effects on small business. Entrepreneurial Executive, 19, 35-45.
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Integrating Critical as Well as

Words: 1759 Length: 4 Pages Document Type: Essay Paper #: 77301677

(Eljamal; Stark; Arnold; Sharp, 1999)

To conclude, it be said that if we will not be able to master imparting the capability to think in a developed form, our profession, as well as perhaps our world, would be influenced and taken over by someone who would be able to outsmart us to find it out. We would in that case not only remain thinking as to what happened but would also not have the skills required to provide answers to our own question.

eferences

Braun, N.M. (2004, March/April) Critical thinking in the business curriculum. Journal of Education for Business, 79(4). etrieved from ProQuest database on February 20, 2007.

Carroll-Johnson, .M. (2001, April - June). Learning to think. Nursing Diagnosis, 12(2).

etrieved from Thomson Gale database on February 14, 2007.

Cheung, C., udowicz, E., Kwan, a.S.F., & Yue, X.D. (2002, December). Assessing university students general and specific critical thinking. College Student…… [Read More]

References

Braun, N.M. (2004, March/April) Critical thinking in the business curriculum. Journal of Education for Business, 79(4). Retrieved from ProQuest database on February 20, 2007.

Carroll-Johnson, R.M. (2001, April - June). Learning to think. Nursing Diagnosis, 12(2).

Retrieved from Thomson Gale database on February 14, 2007.

Cheung, C., Rudowicz, E., Kwan, a.S.F., & Yue, X.D. (2002, December). Assessing university students general and specific critical thinking. College Student Journal, 36(4). Retrieved from ProQuest database February 14, 2007.