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explain in details, auditing and its importance Solution ANSWER: Auditing refers to evaluating the effectiveness of a company\'s internal controls. An audit is an assessment of an individual, process, system, firm, organization, institution, company, project, or product. Audits are carried out to check and verify the reliability of any given information and give an evaluation of the internal control of the system. When auditing is done, it monitors the control system and expresses an opinion on the subject that is in the question, afterwards gives its reports to the senior management. Importance: --Pursue goals: An effective auditing system is a important because it facilitates to pursue for the attainment of several corporate purposes. It helps to prevent and identify irregular transaction, measure the performance of the corporate, maintain adequate business records and to enhance the productivity. --Reliability of Information: A thorough company audit of the statements by a qualified public accounting firm will satisfy majority questions about the reliability of its financial statements. These will the serve the purpose of various kinds of entities such as banks, finance companies, suppliers, insurance companies and investors --Prevents debilitating misstatements: Without an effective auditing system, a company is incapable to create reliable financial reports for interior or external purposes. Thus would be difficult to know how to allocate its resources and would be unable to know which of its divisions or product lines are profitable and which are not. Thus, an auditing system is important in preventing debilitating misstatements in a company’s records and reports. --Fraud Prevention: Auditing serves vital role for companies in the prevention of fraud. Recurring analysis of the operations and maintaining rigorous systems in the company can prevent and detect various forms of accounting irregularities and other fraud activities. Audit professionals helps in the design and modification of the control systems the purpose of which includes, among other things, prevention of fraud. -- Cost of Capital: Effective audit systems can decrease the several forms of risk in an enterprise, including its information risk (the risk of material misstatement in financial reporting), the risk of suboptimal management due to insufficient information on its operations and also the risk of fraud and misappropriation of assets..

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Chapter 9 Audit Risk Assessment Prepared by Dr Phil Saj 1 Learning objectives Appreciate the importance of audit risk assessment and why it is linked to financial statement assertions. Explain the importance of business risks in audit planning. Describe the procedures performed by an auditor to assess risk. Appreciate the importance of internal control to an entity and to its independent auditors. 2 Learning objectives Indicate the procedures for obtaining and documenting an understanding of the entity’s internal control. Explain why and how a preliminary assessment of control risk is made. Explain the importance of the concept of audit risk and its three components. 3 Management’s financial statement assertions Existence or occurrence Assets or liabilities of the entity exist at a given date and whether recorded transactions or events have occurred during the period. Completeness Transactions, events and accounts that should be presented in the financial statement are included. Cut-off All transactions, events and accounts have been recorded in the correct period. 4 Management’s financial statement assertions Rights and obligations Assets represent rights of the entity and liabilities are the obligations of the entity at a given date. Valuation and allocation Asset, liability, components have been included in the financial statements at the appropriate amounts. Accuracy Transactions have been appropriately recorded in the proper accounts. 5 Management’s financial statement assertions Presentation and disclosure Particular components of the financial statements are properly classified, described and disclosed. Refer to the textbook Table 9.1, page 363, for illustrations of each of these assertions. 6 Business risk assessment A business risk approach allows the auditor to: Identify threats faced by the organisation. Recognises that most business risks will eventually have an effect on the financial statements. Increase the chances of identifying risks of material misstatements in the financial reports Categories of business risk: Financial risk Operational risk Compliance risk 7 Risk assessment procedures Enquiries Management, staff, internal auditors, company bankers, legal advisors. Analytical procedures Provide a broad indication of the likelihood of possible errors. Observations and inspections Inspection of manuals, visiting business premises, observing procedures taking place. 8 Importance of internal control The Committee of Sponsoring Organisations (COSO) of the Treadway Commission defines internal control as: a process, effected by an entity’s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: Effectiveness and efficiency of ...

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Lean methodology as it is practiced today can be traced back to: Motorola the industrial revolution the Toyota Production System The main goal(s) of Lean is/are: Reducing headcount Eliminating waste and creating \"flow\" Speeding up processes The activities involved in turning inputs into outputs are known as a: Value Stream Flow Process Solution The Toyota Production System. The main goal(s) of Lean are: Eliminating waste and creating flow and Speeding up processes The activities involved in turning inputs into outputs are known as a flow..

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is about coping with complexity andis about coping with change. O Management; leadership Middle management; top management Attitude; perception Leadership; management Perception; attitude Solution Correct answer is Management and Paradise Management is about coping with complexity and Leadership is about coping with change. Management involves taking effective decisions in case of complex and difficult situations. Leadership involves providing directions to the team members in case of volatile environment..

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In C program, how to write two short programs: one which hides a short, secret message in an image file, such as ppm file, and a second program which reads the hidden message back out of the image. Solution First program to write secret message Encrypt.c #include #include \"stego.h\" void copy_header(FILE *, int, FILE *); int get_message_length(char[]); int message_fits(int, int, int); int count_new_lines(FILE *); void encode_length(FILE *, FILE *, int); void encode_message(FILE *, FILE *, int, char *, int, int); int main(int argc, char **argv) { if(argc < 3) { printf(\"requires 2 parameters the message within \\\" \\\" and the PPM file you want to encode the message in.\ Aborting\ .\"); return 1; } FILE *fp; if((fp = fopen(argv[2], \"r+\")) == NULL) { printf(\"Couldn\'t open file %s.\ Aborting\ \", argv[2]); return 1; } if(read_ppm_type(fp)) { skip_comments(fp); char *myMessage = (char *)argv[1]; int message_length = get_message_length(myMessage); int w = get_width(fp); int h = get_height(fp); if(message_fits(message_length, w, h)) { if(read_color_depth(fp)) { FILE *fp_t = fopen(\"out.ppm\",\"w\"); int i = count_new_lines(fp); copy_header(fp, i, fp_t); encode_length(fp, fp_t, (message_length - 8) / 8); encode_message(fp, fp_t, (message_length - 8), myMessage, w, h); printf(\"Encoding Process Complete Take a look at out.ppm\ \"); fclose(fp); fclose(fp_t); } else { printf(\"\ Error: Image color depth not valid. Must be 255.\ \"); return 1; } } else { printf(\"\ Error: Image file is too large to print the message.\ Abort\ \"); return 1; } } else { printf(\"Error: Wrong file format.\ Abort\ \"); return 1; } return 0; } void copy_header(FILE *fp1, int numLines, FILE *fp2) { int i; char temp; rewind(fp1); //Goes back to the beginning of the file for(i = 0; i < numLines; i++) { while((temp = fgetc(fp1)) != EOF && temp != \'\ \') { fputc(temp, fp2); } fputc(\'\ \', fp2); } return; } int get_message_length(char my_msg[]) { int i = 0; while(my_msg[i] != \'\\0\') { i++; } return i * 8 + 8; } int message_fits(int length, int w, int h) { return length < w * h * 3; } int count_new_lines(FILE *fp) { char temp; int count = 0; rewind(fp); while((temp = fgetc(fp)) != EOF) if(temp == \'\ \') count++; return count; } void encode_length(FILE *in, FILE *out, int length) { char temp; int i, l; for(i = 0; i < 8; i++) { temp = fgetc(in); l = length; l >>= 7 - i; if((l & 1) == 1) { if((temp & 1) == 0) { temp++; } } else { if((temp & 1) == 1) { temp--; } } fputc(temp, out); } return; } void encode_message(FILE *in, FILE *out, int num_to_encode, char* my_message, int w, int h) { int encoded = 0; unsigned char temp; int idx = 0, num_coppied = 0; char current; int fileSize = (w * h * 3) - 8; int i; for(i = 0; i < fileSize; i++) { temp = fgetc(in); current = my_message[idx]; current >>= 7 - num_coppied; num_coppied++; if(encoded <= num_to_encode) { encoded++; if((current & 1) == 1) { if((temp & 1) == 0) { temp++; } } else { if((temp & 1) == 1) { temp--; } } if(num_coppied.

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Chapter 12 Information Systems, Read this book Computer Science Illuminated, Sixth Edition by Dale and Lewis p. 395-406 & 417-418 and answer the questions. Do not use direct quotes from the text, but make it clear that you have read the text to answer the questions. 1. What is an information system? 2. In figure 12.2, what would displayed in spreadsheet cell C11 if it contained the formula: =D10+C10 ? 3. Is the internet helping or hurting the democratic process? Why? 397 12.2 Spreadsheets 5 FIGURE 12.1 A spreadsheet, made up of a grid of labeled cells its own particular nuances regarding its abilities and syntax, but al has its own particul spreadsheets embrace chapter focuses on these common co explore are Excel spreadsheet program. heets embrace a common set of concepts. Our discussion in this ncepts. The specific examples that we consistent with the syntax and functionality of the Microsoft preadsheet is a software application that allows the user to organ- A S ize and analyze data using a grid of labeled cells. A cell can contain data or a formula that is used to calculate a value. Data stored in a cell can be text, numbers, or \"special\" data such as dates. Spreadsheet A program that allows the user to organize and analyze data using a grid of cells As shown in FIGURE 12.4, spreadsheet cells are referenced by their row and column designation, usually using letters to specify the column and numbers to specify the row. Thus we refer to cells such as Al, C7, and G45. After the 26th column, spreadsheets begin to use two letters for the column designation, so some cells have designations such as AA19. There is usually some reasonably large maximum number of rows in a spreadsheet, such as 256. Furthermore, in most spreadsheet programs, multiple sheets can be combined into one large interacting system. Cell An element of a spreadsheet that can contain data or a formula Spreadsheets are useful in many situations, and they are often designed to manage thousands of data values and calculations. Let\'s look at a small example that demonstrates fundamental spreadsheet principles. suppose we have collected data on the number of students who came to get help from a set of tutors over a period of several weeks. We\'ve kept how many students went to each of three tutors (Hal, Amy, and each week for a period of five weeks. Now we want to perform Sic analysis on that data. We might end up with the spreadsheet Su track of how man Frank) each week some basic shown in FIGURE 122 lyzed. Cell C4, for instan et contains, among other things, the raw data to be ana- dsheet contains, among other things, the raw data to be ana- tutored , for instance, contains the number of students whom Hal tutored in week week 1. The column of data running from C4 to C8 contains the Solution Answer: 1)What is an information system? Answer: => Information system, an integrated set of components for collecting, storing, and processing data and for providing information, knowledg.

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×y Connect nect Securehttps//newcon connect.html 119 PreTest 6 Sava Three of the items that follow are fragments. Select the item that is not a fragment Multiple Choice The poet Countee Cullen. Was an important figure of the Harlem Renaissance This was an important Iterary movement Which included many Aftrican American poets and novelists. Solution 1 This was an important literary movement is not a fragment. 2 Coffee contains caffeine, one of several drugs that stimulate the nervous system is correct.

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You are instructing a class of high school students on different wireless technologies that involve some form of computing. Some of these technologies aren’t always apparent or thought of as “computing.” Of the following, which wireless technologies are considered common for handheld devices but not necessarily for laptop or desktop computers? (Choose two.) A. Bluetooth B. Cellular C. Wi-Fi D. WLAN Solution A and B. Bluetooth is a wireless technology that is characterized by devices networking over short ranges such as a Bluetooth hands-free phone. Cellular technology, though it can be used to connect computers to larger wireless networks, typically is used with cell phones or smart phones for voice, text, e-mail, and web surfing..

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Write a Java program that creates a drawing area of appropriate size (try 500 x 500) and draws a house similar to the one shown below and adding a button to make the house turn on the light, and anthor button to make the house turn off the light. When turn on the light the windows should become yellow color. 1.The house should fill up most of the drawing area, i.e. draw it big. 2.The house should be centered horizontally on the screen. 3.The house must have a sloped roof. It can be of any slope or configuration. But you cannot have a flat roof on the house. 4.Adding a door (centered) and windows 5.Adding a button to make the house turn on the light, and anthor button to make the house turn off the light. When turn on the light the windows should become yellow color. DrawingTool File Speed Solution These classes are not part of Java but are available through the library named apcslib. You must have the file apcslib.jar in the appropriate directory where Java can access it. To have these classes available in your program, use this command: import apcslib.*; Other features of apcslib will be covered in later lessons. DrawingTool protected double protected xPos protected yPos protected direction; protected int width; protected boolean isDown; protected Color color; ... <> DrawingTool() DrawingTool(SketchPad) ... <> public Color getColor() public double getDirection() public Point2D.Double getPosition() public int getWidth() public String toString() <> public void backward(double) public void down() public void drawString(String) public void drawCircle(double) public void forward(double) public void home() public void move(double) public void move(double, double) public void setColor(Color) public void setDirection(double) public void setWidth(int) public String toString() public void turn (double) public void turnLeft(double) public void turnRight(double) DRAWINGTOOL CLASS SPECIFICATIONS public void up() ... Invariant A DrawingTool object · Appears in a SketchPad Window (this window is 500 pixels wide and 500 pixels high initially, but can be constructed with different dimensions.) · The origin (0, 0) is at the center of the drawing window. · Is directed either up, down, left, or right. · Is either in drawing mode or in moving mode. Constructor Methods public DrawingTool() postcondition · A new DrawingTool is created and placed in the center (0, 0) of a SketchPad window that is 500 pixels wide and 500 pixels high. · This object is set to drawing mode. · The direction for this object is up (90º). · The DrawingTool color is set to blue. · The DrawingTool width is 1. public DrawingTool(SketchPad win) postcondition · A new DrawingTool is created and placed in the center (0, 0) of the SketchPad window win. · This object is set to drawing mode. · The direction for this object is up (90º). · The DrawingTool color is set to blue. · The DrawingTool width is 1. Accessor Methods public String toString(); postcondition result = color public Color getColor();.

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Why is it that bacterial ribosomes can begin translation before mRNA synthesis is completed, but eukaryotic ribosomes cannot? See Section 17.3 Prokaryotic mRNAs are synthesized with ribosomes attached. Prokaryotic mRNAs are elongated differently from eukaryotic mRNAs. mRNA splicing occurs very quickly in prokaryotic cells. In prokaryotes, transcription and translation take place in the cytoplasm. Solution In prokaryotic the transcription and translation take place in cytoplasm Note- whereas in eukaryotic translation and transcription occur in seprate compartments, transcription occur in nucleus whereas translation occur outside nucleus in cytoplasm with ribosome involved, RNA is processed n nuclueus itself but in prokaryotics processing Is done in nucleus..

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Which of the statements below is FALSE? 1 Common stock\'s ownership claim on the assets and cash flow of a company is often 2 Shareholders elect the board of directors, which ultimately selects the management 3) 4) In a firm-commitment approach, an investment banker referred to as a residual claim. team that runs the day-to-day operations of the company. The investment banker is required to work with the issuing company on preparing the pledges to do sell the shares and take a percentage of the sale. Solution In a firm-commitment approach, an investment banker pledges to do his or her best to sell the shares and take a percentage of the sale. Thanks.

Which of the statements below is FALSE 1 Common stocks ownership c.pdf

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Which of the following is NOT part of the information about foreign o.pdf

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What is the yield curve? Why is the yield curve considered a leading economic indicator? Which of the following are congruent with a steepening, upward sloping yield curve? Why or why not? Monetary policy and fiscal policy are expansive Monetary policy is expensive while fiscal policy is restrictive Monetary policy and fiscal policy are restrictive Solution Yield curve refers to a graph in which the yield is displayed against time. It is a line which plots the interest rates of securities which have different maturing dates. Upward sloping yield curve indicates that the yields are higher on longer term securities. Monetary policy and fiscal policy are expansive When fiscal policy is expansive the tax rates are lower and people have higher disposable income. So there is expectation of inflation in future. This causes the yields of long term securities to increase.

What is the yield curve Why is the yield curve considered a leading.pdf

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This is Java programing. Modify the balls.java program so that all t.pdf

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