1. Dangerous Offenders Legislation Essay
The new Dangerous Prisoners (Sexual Offenders) Act (2003) In Queensland permits prisoners to be
kept in prison beyond their release date where a court finds that there is a 'high degree of probability'
that they represent a 'serious danger to the community'. Other jurisdictions have enacted similar
legislation to restrict the release of prisoners assessed to be dangerous. Do you think that
dangerousness legislation of this sort is justified or unjustified?
Several states across the Country have enacted or attempted to enact legislation which can enable
detention of a prisoner past his/her release date. This type of legislation's general purpose is to
provide a mechanism whereby prisoners who, if released pose an unacceptable risk of ... Show more
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This type of legislation provides a framework whereas an application can be made to further detain a
prisoner who is due to release as they are deemed to be an unacceptable risk of further offending and
their further detention will protect the community (Field, 2003).
Whilst it is generally accepted that the community broadly welcomes such imposing and punitive
legislation, it is imperative that our disgust for these offences/offenders does not prevent us from
finding the injustice on an ethical and moral basis (Wortley and Smallbone, 2003).
One of the fundamental principles of the Criminal Law System is the presumption of innocence
until proven guilty (McSherry, 2003). By enacting punitive legislation such as the examples given
above, it has been said that it is removing this Common law right from the individual (Greig, 1995).
It has also been said that it creates an exception to the general principle of law that no person shall
be imprisoned unless a court comprised of Judge/Jury is convinced, beyond reasonable doubt that
the person committed a very serious offence. Thereby effectively allowing people to be detained
without the burden of proving guilt (Keon–Cohen, 1992).
Whilst it is appreciated that the offenders who will be subject to such legislation are in
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2.
3. The Utility of Deterrence as a Central Nuclear Security...
Understanding what role exists for nuclear weapons in the post–Cold War world requires an
appreciation for the strategic concepts that defined Cold War nuclear strategy, as well as the
applicability of those concepts to the contemporary world. Cold War nuclear strategy was almost
entirely concerned with the bilateral relationship between the United States and the Soviet Union,
and thus the central strategic concept to arise from this period was the notion of deterrence.
Following the collapse of the Soviet Union and the ongoing proliferation of nuclear weapons, the
utility of deterrence as a central nuclear security strategy is in question, even as the threat posed by
the mere existence of nuclear weapons increases. By 1997, at least ten countries had missiles
capable of delivering nuclear payloads over 500 kilometers, and nearly every country without
intercontinental capability is working on it (Stanley & Payne 1997, p. 133). Furthermore, some
countries with nuclear capabilities, such as Pakistan, are seeing a serious threat to internal security,
increasing the likelihood that nuclear weapons will find their way into the hands of transnational
terrorist organizations and other actors far less susceptible to strategies of deterrence. By examining
both the state of nuclear security during the Cold War and the concept of deterrence in general in the
context of contemporary security issues, it becomes clear that there is no secure place for nuclear
weapons in the post–Cold
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4.
5. Pros And Cons Of The Nuclear Deterrence Theory
In today's world, the way a nation reigns superior above all other nations can be traced back to their
nuclear stockpile. The possession of nuclear arms has become a notable problem amongst global
powers and small, undeveloped nations because of the potential arms race that could ignite, raising
significant concern in national security. Furthermore, countless arguments have been made by
researchers suggesting that the injection and possession of nuclear weapons has had a beneficial
impact on the nature of society because it keeps nations from challenging one another. One of these
arguments being the Nuclear deterrence theory which "constitutes a potent argument in favor of
maintaining existing nuclear arsenals (that is, deterrence contributing ... Show more content on
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They uphold to this belief by falling back on the nuclear deterrence theory and the impact it has had
in preventing wars. In short, the deterrence theory "constitutes a potent argument in favor of
maintaining existing nuclear arsenals (that is, deterrence contributing to the prevention of major
wars, provides legitimacy to nuclear weapons" (Delpech,29) (add a sentence). Furthermore, it can be
argued that the nuclear deterrence theory has justified the possession of nuclear arms because the
deterrence theory prevented the Soviet Union and the United States from ensuing into a large–scale
war as well as the fact that nuclear weapons have not been discharged since the bombings of
Nagasaki and Hiroshima. However, for all the good the nuclear deterrence theory has been labeled
to be, nuclear deterrence is not what it is all sought out to be because even a rational government
would choose nuclear war despite the irrationality of the decision. According to researcher Kevin
Kennedy, Governments do not always act rationally, but at times succumb to dangerously irrational
behavior. "The Japanese attack on Pearl Harbor is frequently cited as one instance when a country
fell victim to irrationality" (Kennedy, 45). This irrationality being the United States action to drop
thousands of tons of explosives on Japanese citizens instead of fleets embodying the Japanese army.
Now, according to the nuclear deterrence theory, countries stock up arms in hopes to avoid a
catastrophic war. However, the bombings of the Japanese cities in 1945 proved otherwise. The
United States had to act in an irrational form in the face of intolerable military action displayed by
the Japanese, this intolerable military action being the bombing of Pearl Harbor
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6.
7. Case Study 1 Fraud Essay
Case Study1: And the Fraud Continues
A business can not work out without an account system, which includes internal. Internal controls
are used by companies to make sure financial information is accurate and valid. Strong internal
controls are signs of a financially healthy company and protect the company's integrity. Strong
internal controls can also increase a company's profitability. There are several types of internal
controls that companies used to protect themselves such as: Segregation of duties, asset purchases,
supervisor review, internal audits and adequate documents and records. This paper will discuss
several topics from a case study about And the Fraud ... Show more content on Helpwriting.net ...
Placeholder credits this trick was used when customers were contacted regarding their overdue
accounts receivable and MCI was informed that a payment would be sent in. MCI would then credit
their receivables before receiving the cash; this trick was used by Pavlo was manipulation be he
know what the system would all him to do in order to stall tactics, to recognize bad debt and
uncollectible receivables that would have to be expensed on the income statement.
If I suspected fraudulent activity within n organization where I work, I would use a professional
skepticism approach. This can be broken down into there attributes:
1. Recognition 2. Questioning min and a critical assessment of the evidence and 3. Commitment to
persuasive evidence
Professional skepticism practices as neutral but discipline approach to detection and investigation.
Per SAS No. 1 it suggests that an auditor neither assumers that management is dishonest or assumes
unquestionable honesty. Professional skepticism requires fraud examiners to "pull on thread" in
which means Red flags are warning signal or something that demands attention or provokes an irate
reaction. Red Flag symptoms of fraud may be divided into at least six categories: unexplained
accounting anomalies, exploited internal control weaknesses, identified analytical anomalies where
non
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8.
9. How The Three Elements Of The Fraud Triangle Were Present...
1. Like fuel, air and heat come together to make fire, like the likelihood of fraud increases when the
three elements of the fraud triangle come together. Analyze how the three elements of the fraud
triangle are important and how all three elements were present in Helen's case.
The three elements of the fraud triangle are Motivation or Pressure, Opportunity and
Rationalization. After reading the case, it was revealed that all of the three elements are present the
Helen's fraudulent activities.
Motivation: This is a reason for why the fraudsters commit frauds. It provides the basis for the
individual to commit the unethical act. It is found that most times greed relates to the fraud motives.
The perception of a need or pressure is a key factor which caused the fraudsters to commit a fraud.
In Helen's case, it was found that Helen had family problems. Her husband was a substance abuser;
her children were suffering from health and behavioral issues. Helen had also unpaid medical bill.
These are the factors that motivated Helen to commit a fraud. Although, Juan was aware about
Helen's problems and that she needed extra money, but he did not take any control measures to
prevent Helen's motivation to commit a crime.
Opportunity: It is one of the elements of the fraud triangle. It may be defined as an environment of
favorable condition that allows the fraud to be committed (Tessier, n.d.). In the Helen's case, it was
found that she had this opportunity which helped her to
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10.
11. Wgu Corporate Governance
through the proper channels (Cascarino, Richard E., 2012, pg. 10). Most company's experience an
issue with fraud at one point in its operations. It is very unusual to find an entity that has never had
to handle fraud in any aspect. Regulatory challenges in "controlling fraud goes beyond giving the
appearance" of attacking the issue by combating with some of the fundamental causes (Cascarino,
2012, pg. 130). It is very important to try and have controls set to deter fraud to the very minimal
amount, however it is imperative to continue theses controls well into the future to ward of any other
fraudulent attacks (Cascarino, 2012, pg. 130).
By having proper equipment and competent employees to combat the possibility of sensitive
information being ... Show more content on Helpwriting.net ...
It is just a fact that fraud cannot be eliminated, but simply deterred instead. It is recommended to
have a response action plan in case of an assault. This will provide confirmation for investors that
the company is reliable and has proper protection where it concerns its sensitive information. By
being able to provide shareholders that there are industry meeting controls and a response plan in
case of a possible compromisation with the companies information, shareholders will be more
willing to invest with the entity.
As society grows in knowledge and fraudsters become just as educated in how to perform criminal
acts against individuals and financial institutions companies control should increase its awareness as
well. This will attempt to decrease the number of fraud cases that get reported every year.
Progressing with time, with application and urgency targeted toward company control, there should
be a visible decrease in corporate fraud. The best strategy taken to decrease the occurrences of
fraudulent cases being reported is to become insupportable of these types of
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12.
13. The Effectiveness of Nuclear Weapons for Deterrence Essay...
Warfare, has been used throughout the centuries by kings, emperors, and rulers to protect their land
and more so their people. There are two types of warfare, one being that of traditional warfare which
generally, consists of leaders using mass armies to conquer the opposing side, however, changes in
technologies and weapons meant that leaders had to rethink the way in which they fought battles.
The use of gunpowder weapons changed the way in which battles were fought dating back as early
as the late 13th century with the introduction of the bronze–barrelled cannon (Rietbergen, 1998).
Bacon argues that with the introduction of the new technology, the way in which the state observes
the rest of the world has changed. That is, trade routes ... Show more content on Helpwriting.net ...
It will be concluded that the notion of 'more may be better' does not necessarily prevent conflicts
using nuclear weapons from occurring. To understand the causes of war and the transformation
between traditional warfare into modern warfare, key concepts that allowed this to occur need to be
explained. Carl von Clausewitz famous for writing On The Nature Of War in 1832 in which he
argued that war is a part of social life involving conflicts of interests between states which can only
be settled by bloodshed (Clausewitz, 2005). The state is responsible for maintaining what
Clausewitz referred to as 'social conditions' in that it is the responsibility of the state to defeat the
enemy by disarming them through force or place the enemy into a position of submission through
deterrence (Clausewitz, 2005). Jean–Jacques Rousseau famous for writing Social Contract in 1762
argued that in order for the state to protect the weak from oppression, certain personally liberties
have to be sacrificed in order to preserve the other liberties citizens have (Rousseau, 1978). Both
definitions are helpful in understanding the need for a state to obtain nuclear arms as a way of
protection. Warfare has been a factor with the development of many political policies it can be seen
that development in this field has helped with the obtainment and growth of military
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14.
15. The Impact Of ISS Adequacy
It is found that an alternate way to deal with measuring ISS adequacy was produced by Crossler, et
al (2013) to upgrade the execution of information system within the associations. Furthermore, their
instrument analysed the part that discouragement and counteractive action played on ISS adequacy.
Their exploration noted that ISS viability was emphatically identified with obstruction and
preventive endeavours, both segments of GDT. Moreover, the ISS adequacy develop is utilised as a
part of request to decide the level of security to an association's benefits (equipment, programming,
PC administrations, and information) and the viability countermeasures utilised by an association.
However, as operationalised by Bulgurcu, et al (2010), serves as a noteworthy centre of this
exploration, which tries to expand and develop by including appraisals of location and cure
endeavours too. Furthermore, the ISS adequacy develops is an appraisal of the risk management
process, which is itself an evaluation of the risks confronted by a firm, a company's assets, the
probability of misfortune, and the extent of damage that might take place.
It is noted that the system of IS resources by including misuse to equipment, programming, PC
administrations, and information in their ISS viability build. These speak to the principal parts,
which an ... Show more content on Helpwriting.net ...
Moreover, similarly as with the individual contrast variables, there are various logical attributes, for
example, worker position, chances of the position, and qualities of the work that could possibly
direct the deterrence theory connections. In light of accessible hypothetical and observational
confirmation, an individual might recognise virtual status and representative position as two logical
variables that are important to assess the significance of IS deterrence
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16.
17. How to Incorporate the Fraud Triangle Theory
The term of "fraud triangle" was developed by Dr. Donald Cressey, a criminologist who studied
embezzlers. The three basic elements of fraud triangle include perceived pressure, perceived
opportunity, and the ability to rationalize. It explains the nature of many fraud offenders and also
become a tool to assess the risk of fraud. It is important to companies to incorporate the fraud
triangle theory in order to reduce the risk of fraud within their organization. From my standpoint,
companies should incorporate the fraud triangle from the following aspects.
First, companies should perform background investigation in order to uncover the perceived
pressure. The factors that create pressure include personal financial pressure (high levels of ... Show
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While some employees feel they are underpaid and deserve more money. A strong ethical culture
and could be helpful in preventing rationalization, since the employees may not regards fraud is
morally acceptable in good corporate culture. Attractive employee benefit also helps company
reduce the risk. Once everyone is treated as a family member and satisfied with what they get from
the company, they will not commit fraud definitely. Although it is impossible to satisfy every
employee, attractive benefit should reduce the risk a lot.
In conclusion, I believe the fraud triangle is significant to a corporation. It is necessary to companies
to prevent fraud by incorporating the fraud triangle theory. After all, companies cannot only rely on
the external auditors or the fraud examiners. They have the responsibility to reduce the risk of fraud
by themselves. Probably, they can avoid some further costs as well. References
Bliss, G. (2012, Jul 06). Commentary: Fraud facts: The fraud triangle – a tool to assess risk of fraud.
Daily Record, pp. n/a. Retrieved from http://search.proquest.com/docview/1024613161?
accountid=37385
Dorminey, J. W., Fleming, A. S., Kranacher, M., & Riley,Richard A.,,Jr. (2010). Beyond the fraud
triangle. The CPA Journal, 80(7), 17–23,3. Retrieved from
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18.
19. Implementing A Comprehensive Audit Plan Essay
Abstract
This paper will discuss the hot topics in emerging issues that was discussed in previous assignments.
Several companies can benefit from finding ways to implement a comprehensive audit plan to
reduce the likelihood of fraud occurring. Ideas associated with the SDLC and how to create phases
that will fall in line with this execution are also detailed in this assignment. The SDLC assists in
reducing fraud and cannot be applied lightly; this plan makes the process of fraud prevention and
detection easier to succumb. Updating policies and procedures is an ongoing process that cannot go
unkempt.
Establishing a Comprehensive Audit Plan
The acronym SDLC is explained as a software development lifecycle. The phases of the SDLC
include analysis and definition phases, where the purpose should be determined, the goals that need
to be accomplished, and a set of definite requirements. Establishing a comprehensive audit plan is
integral in fulfilling the successful and quality financials for a business. This should be done at the
inception of creating the company as well as routinely checked on a consistent basis. This used in
accordance with the Sarbanes–Oxley Act will guarantee that the company has a sure way to mitigate
the fraud opportunity that may occur during the time of day–to–day operations (Strayer University
2013).
A fraud detection plan will provide the blueprint for a healthy environment in the aspect of
protecting the company and its assets. The plan will give a
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20.
21. Pros And Cons Of Nuclear Deterrence
Nuclear deterrence was the lynchpin of United States national security policy during the Cold War.
This strategy was particularly successful in containing the Soviet Union and offsetting its
conventional military advantages in Europe. For many analysts, nuclear deterrence was directly
responsible for keeping the Cold War "cold" by preventing World War III. Nuclear deterrence theory
itself rests on several basic assumptions. First, deterrence can be used to prevent an international
actor from pursuing a particular course of action by threatening significant harm if/when said actor
follows through with an undesirable military course of action. Another critical supposition is that the
actor(s) attempting to deter another could survive long ... Show more content on Helpwriting.net ...
Yet, the relegation of nuclear deterrence to the dustbin of history can be a contentious and highly–
debated issue within the foreign policy sphere. Many contend that both the expansion and changing
nature of security threats at the systemic, state, and societal levels all point to a diminished role for
nuclear weapons. The range of methods state and non–state actors (NSA) can employ to achieve
their objectives have diversified with the advent of the Information Age. With respect to the former
class of threats, Russia has demonstrated a remarkable ability to employ hybrid warfare to achieve
political and military goals. This innovative style of warfare leaves little room for nuclear threats as
a Western countermeasure. China has also propagated a new way of thinking about war with the
publication of Unrestricted Warfare in 1999 by two People's Liberation Army Colonels. This book
argues that numerous other types of "warfare" can be employed to achieve national objectives by
weaker foes, particularly against a Western adversary that views war conventionally and
technologically–driven (Barno and Bensahel; Ricks). Similarly, NSAs such as global terrorist
groups and criminal networks are also naturally resistant to the threat of nuclear weapons. Their
decentralized nature, remarkable ability to adapt and innovate, and relative lack of targetable assets,
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22.
23. Ethics And Prevention Of Financial Fraud
The Defining Ethics and Prevention of Financial Fraud in the Work Place
Ta'Nishia Johnson
Savannah State University
Abstract
This research primarily focuses on ways of preventing financial fraud in the work place as well as
defining the proper ethics to follow. It elaborates on the ways to deter fraud and what ethics should
be taught during training for the job given to an employee. In order to understand the best way to
stop people from committing fraud, we must learn what stipulations are already set in place for the
crime. Company guidelines for fraud detection and prevention should be set in place in order avert
fraud. To better understand why people commit fraud, the study for this research will pay close
attention on ethical associations and ethics that are taking place in the workplace. Ethics plays a
major role in the business workplace by providing guidelines and contouring people's behaviors
while working. This research paper will disclose the following questions:
What procedures are already in place to deal with fraud?
How can fraud be prevented?
Can new measures and guidelines be set in place to better detect fraud?
How to detect fraud in time to prevent major damage?
Keywords: financial fraud, workplace ethics, detection, prevention, implementation
Defining Ethics and Prevention of Financial Fraud in the Work Place
Multiple studies have been conducted on the topics dealing with financial fraud. The same can be
said about business ethics and
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24.
25. The 's Debts And Obligation Essay
Shkreli's debts and obligation. They were able to defrauded Retrophin by manipulating shares of
Retrophin and defrauding investors as an alternative means to settle liabilities (U.S. Attorney's
office, 2015). The fraud scheme started to become undone when external auditors extended their
investigation (Mangan, 2016). Investigators started questioning the activity of the agreements that
were made and discovered that Retrophin had insufficient funds to cover the transactions that took
place (Mangan, 2016). More red flags starting appearing causing a huge domino effect when
Retrophin entered into four sham agreements and money were being paid out from more faulty
agreements (Mangan, 2016).
This case was unique because it had numerous funds being transferred between numerous accounts
and for an extended period of time, demonstrating a pattern of classical securities and wire fraud.
The fact that it involved vital medications price gouging to the public further made this investigation
notorious (U.S. Attorney's office, 2015).
It became crucial to study each transaction in order to connect the sources of the funds, as Shkreli
was accused of medication price gouging, repeated losing investor's money and falsifying report,
and then illegally taking funds from other companies to pay off investors (U.S. Attorney's office,
2015). If we were to take on the case, we would have definitely made sure to analyze all portfolios
from all the businesses Shkreli had access to. The unique part
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26.
27. The Classical Nuclear Deterrence Strategy During The Cold War
The classical nuclear deterrence strategy used during the Cold War would require some
modifications in order to be effective against non–state actors in the 21st century. The United States
and the Soviet Union had enough nuclear weapons between the two superpowers that deterred both
from using. This was because it would not be beneficial socially or economically for either in the
long–term. Non–state actors are not equal in most respects to state actors and sometimes considered
"not deterrable" , so therefore a modified approach may prove more effective. The basic definition
of deterrence is the concept of providing the enemy with enough evidence that any attempt to attack
would result in far greater consequences for the aggressor. General
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28.
29. Deterrence And Organizational Theory : Nuclear Proliferation
Said Abdikarim
Political Science 4315
Professor Gelpi
Deterrence/Organizational Theory
Nuclear Proliferation The subject of nuclear development has been very sensitive in world politics
among nations that have vested interest. As some countries steered towards the development of such
sophisticated weapons, they were met with heavy criticism, from those who already possess them.
Those countries that already developed nuclear weapons worked towards minimizing and safety
securing such weapons. Different interest groups pushed the agenda for their perspective states to
mounting towards nuclear capability. In the field of nuclear proliferation it is politically motivated
with different key players advocating for the need to proliferate. The development for nuclear
capability has been echoed as being the basis for bringing peace and stability to such countries.
Scholarly minds have jumped into the notion that being nuclear arm can bring peace and stability
among those states that have nuclear weapons. However as every argument is met with skepticism,
there are those scholars that suggest being nuclear arm is a bad idea waiting to explode. This
research will locate the case between the two nuclear arm states of Pakistan and Indian and the
conflict that brews between them. The analysis and assumptions between these two states will be
based on the theories of deterrence and organizational theory. These states present an interesting
point of view due to their
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30.
31. The Bible & Accounting Fraud
The Bible & Accounting Fraud Liberty University
Abstract
Accounting is an information and measurement system used by mainly all businesses and
organizations to provide relevant, reliable and comparable information about its business activities,
(Wild, & Shaw, & Chiappetta, 2011, p.272). Accounting Information Systems is a
fundamental part of determining the success of an organization. An effective information system
provides Internal controls which consist in policies and procedures implemented by a company to
allow managers to monitor and control business activities. The Bible could be compared to an
organization's Internal Controls in the sense that it is the Holy and ... Show more content on
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When the time came for the manager to be confronted and give an account, he could not come up
with a single response to deny the accusations and rather went to the debtors and negotiated a debt
settlement with them looking for favor in the eyes of his master and friendship with the debtors
through dishonest negotiations. "He called in each one of his master's debtors and asked, how much
do you owe my master? Nine hundred gallons of oil replied the debtor. The manager told him, take
you bill, sit down quickly and make it four hundred and fifty" (Luke, 16:5–6). We can see how
clever this manager acted in dealing with his past due collection responsibilities and still he was
commended by his master for his clever approach in doing so. Nothing in the parable implies that
the manager repented of his reckless behavior and dishonest actions neither that his job was
restituted in spite of his managerial approach. His negligence in dealing with timely collection of
outstanding receivables jeopardized his job and constituted a loss of assets to his master. We can see
how this rich man had the need for implementing higher standards or Internal controls in the
management of his riches. The apostle Paul warns us in Galatians 5: 19–21, about the condition of
the human heart or flesh, "The acts of the flesh are obvious: sexual immorality, impurity and
debauchery; idolatry and witchcraft; hatred, discord, jealousy, fits of rage,
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32.
33. Nuclear Deterrence Research Paper
To understand nuclear deterrence at first we need to understand that what actually deterrence is.
Deterrence is something which actually deters someone of conducting certain things. Deterrence can
be understood by two terms. One is threat of punishment and another one is denial. Threat of
punishment requires punishment and says that if anyone does something which goes against my
interest he or she will have to pay the price and whatever benefit he gets I will make sure that the
cost which he will have to pay that will be greater than the benefit. Denial states that I will deny that
persons full objective. Whatever he is intended to achieve I will deter him and he will not be able to
achieve his full objective and again the cost will be greater than the benefit. I am deterring someone
from attacking me.
The idea of deterrence has been reshaped with the development of nuclear weapons. The destructive
power of nuclear deterrence changed the idea of deterrence. The concept of nuclear deterrence is
mainly the threats that states not to use nuclear weapons and also restricts other sorts of military
action that will ultimately create a situation like nuclear war. It also deters one not to attack the other
one and if it attacks then it will have to pay the cost and the other one will retaliate with all its ...
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And nuclear weapons made that threat credible. Here deterrence was used as the threat of
punishment. So we can say that during the cold war nuclear deterrence was one of the main
components and played a vital role and deterred the USA and the USSR from engaging themselves
in a nuclear
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34.
35. Fraud Triangle And Red Flags
Option #1 – Fraud Triangle and Red Flags
Plutonium entered the Internet start–up boom in 1988. It experienced rapid growth that resulted in a
haphazard information technology (IT) system in which pieces of technology were implemented
quickly leaving poor integration and data integrity. To strengthen data integrity and create an
integrated IT system, the organization installed a billing system, Gateway, which required testing
utilizing an imitation yet live credit card number to test the software and integration.
Several months after integration, a piracy incident involving a member of the integration team was
detected. The incident was resolved with assistance from the Federal Bureau of Investigation (FBI)
with the Operations team employee, Chris, warned and suspended with a formal warning letter to be
completed. Due to a conversation between the employee and his manager, Jonathan, the letter was
not written and months later the behavior of the employee raised suspicions with Jonathan indicating
potential fraud.
Potential Fraud Indicators – The Fraud Triangle
To enable fraudulent activities, three elements comprised of the fraud triangle must exist: perceived
pressure, perceived opportunity, and rationalization of the fraudulent activities. In the case of
Plutonium, the elements of the fraud triangle were present and several factors increased the
opportunities for fraudulent activities. Though several types of fraud can be committed within an
organization, the
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36.
37. The Cold War: Nuclear Deterrence In History
The Cold War was the greatest example of Nuclear Deterrence in history. The U.S. and Russia, had
threatened nuclear war as a deterrence for almost fifty years. Next, we will evaluate logical fallacies,
inform what it means to be a Strategic Airmen as well as how this course maintains my strategic
focus in the conclusion. First, being a strategic Airmen means executing daily mission goals within
acceptable levels of risk and safety that supports Air Force doctrines and National Security policies
as developed by senior leaders with the fewest resources possible. Airmen at all levels of leadership
(e.g. tactical, operational, and strategic) must continuously be afforded the right to design and plan
strategies about how operations will ... Show more content on Helpwriting.net ...
safety, security, changing economy, and universal values especially as it pertains to nuclear
weapons) leaders face to assess planning risk, as well as adapt and overcome the changing
operational environments both stateside and overseas. For example, I better understand the North
Atlantic Treaty Organization (NATO) role in the combat against terror as well as how the U.S. will
use NATO to form coalitions to defeat ISIS and protect U.S. interests. Additionally, the course
introduced the Presidents National Security Strategy on mobilizing and leading Global efforts with
reason to lead with purpose, strength, by example, as well as with capable partners using all
instruments of power that affect long–term global economy and rapid technological changes. This
course empathizes the value of every Airmen role as well as reinforces mine in the importance of
cybersecurity of our critical infrastructures, the use of deterrence, and how other nations might
threaten the U.S. Finally, there are DoD level plans that I was unaware and this helped me
understand our leaders plans to carry out military actions swiftly (e.g. deterrence using nuclear
operations) to execute their missions within the Congressional budget
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38.
39. Nuclear Weapons : Danger Or Deterrence?
Nuclear Weapons: Danger or Deterrence?
Nuclear weapons. The connotations involved in these two words include many grim concepts such
as death, war, and complete destruction. Nuclear weapons are an explosive device which can destroy
a whole country with long–term disastrous effects, while killing thousands of people in the process.
Despite these weapons only being used twice during warfare during the bombings of Hiroshima and
Nagasaki in 1945, the use of them had tremendous effects on the world and became an event that
shaped history for many years, influencing the fear and awareness of these weapons through out the
world. Even today, the threat of nuclear destruction still looms over the world with ever growing
tension between the United States and North Korea. However, there is still an estimated total of
16,000 to 22,000 nuclear weapons all over the world, with the most belonging to the United States.
Which leads to an important question; are nuclear weapons a useful deterrent that discourages war
or a dangerous explosive that are only a plague to society?
One of the main arguments to defend the ownership of nuclear weapons is that they work as a
deterrence towards war. A country with nuclear weapons of their own are less likely to be attacked
by another due to the fear of retaliation which results in war. If both countries have nuclear
weapons, tension between them can quickly be red of since both will attempt to avoid the threat
from each other. In addition, the citizens of a country may feel more safe and protected with the
knowledge that they have this deterrent.
However, a disadvantage to nuclear weapons is that they take a great deal of money to make and
also maintain. It can be difficult to make a rough estimation since all countries are different but a
controversial nuclear weapon named the F–35 which is still in development in the United States is
said to cost between 144 to 142 million dollars per unit. The high cost can create a negative response
from the public which results in political criticism, since the priorities of a countries investment can
be second–guessed. It's rare for a nation that invests in these weapons to also stay wealthy at the
same time, and money used can no longer be
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40.
41. Viability of Non-Nuclear Deterrence Strategies
Near the end of World War II, the United States (U.S.) atomic bombing of Hiroshima and Nagasaki
demonstrated that nuclear weapons can technically be used as a strategic imperative [1]. Nuclear
capability, thereafter, was much sought after by states as the basis for deterrence and thus fuelled the
nuclear arms race during the Cold War, especially between the U.S. and the Soviet Union [2].
However, several literatures [3] [4] [5] have debated that nuclear deterrence and utilisation of
nuclear weapons are morally and ethically unacceptable. Several others [6] [7] argued that nuclear
capability is not the be–all and end–all of deterrence. In addition, the existence of Nuclear Non–
proliferation Treaty (NPT) measures, theoretically, makes it difficult for non–nuclear states to
acquire the capabilities to produce nuclear weapons and to do so without being detected [8]. Hence,
this essay seeks to examine the viability of non–nuclear deterrence strategies, particularly to address
the question – Who are the potential adversaries of non–nuclear states and what are the deterrence
strategies that are viable?
Setting the Context
The potential adversaries that non–nuclear states may face will be generalised into three types for
the purpose of this discussion. These are nuclear state actors, non–nuclear state actors, and non–state
actors (NSAs). 'Nuclear state actors' includes the five nuclear–weapon states under the NPT, as well
as the three non–NPT and one undeclared nuclear powers [9].
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42.
43. The Theory Of Rehabilitating Fender Shifted Into Focus More
As the range of fields that study crime grew, the theory of rehabilitating the offender shifted into
focus more prevalently. The aim of the theory of rehabilitation is to reform the offender, that is to
say, rid them of their criminal ways. Cohen sees this task to be outside the capabilities of the justice
system. The myriad of components that lead an individual to crime whether they are economic,
psychological or otherwise, is too complex for the justice system to be able to grok fully. Cohen
equates this project to the reconstructing of society as a whole. In order to truly be able to
rehabilitate a single offender society itself might have to adjust in order to prevent this particular
criminal from reoffending. Critics of the ... Show more content on Helpwriting.net ...
Rehabilitation is arguably the most paternalistic of the three approaches. The state is declaring the
self that the criminal has created is unfit for society and thus he needs to change. Humans have
rights as autonomous agents to self–rule, that is determine the person they wish to be. When the
state endeavors to rehabilitate, it is attempting to mold the individual to conform to the general
morals of society. The three philosophical approaches to the justification of punishment have each
shown to have merit as well as flaws. I will now move on to providing my proposed resolution to
the issue of punishment. The overarching theme amongst these three theories is that each attempts to
safeguard society. Retribution attempts to achieve this by appealing to the general call of the
community as a whole. This is to say that it expresses in the most natural way the community's
condemnation for the crime committed. Cohen outlines that pure retribution, an eye for an eye
literally, would not be a just practice due to it neglecting to acknowledge the two important facets of
punishment, deterrence and rehabilitation. If a driver was driving negligently and crashed his
vehicle inadvertently killing a pedestrian, it would do no good to have this driver crushed by a
vehicle as well. For this would aid in providing minimally more future deterrence than a just
sentence; let alone be cruel
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44.
45. Why Do Nuclear Weapons Change Our Approach Towards...
What new elements did the development of Nuclear Weapons add to our strategic calculations (that
were not present before)? How did the presence of an "absolute weapon" change our approach
towards security, war, "deterrence"? Why do nuclear weapons possess such a special position in
post–WWII strategic thinking?
The presence and development of nuclear weapons dictated a necessary shift to our strategic
thinking. There was a necessity for a broader understanding in terms of security, war and deterrence
with the rise of new technologies capable to put at risk human safety. The presence of new elements
at the time to analyze and direct our strategies, became a clear evidence that our traditional
conceptions had change and there was an increasing necessity for new ones to be put in place. The
theories of Carl Von Clausewitz's and his views on war such as "a continuation of policy by other
means" was no longer our most effective tool, as that absolute war characteristic of previous
conflicts such as World War I and World War II, will now represent total destruction. The
development of this "absolute weapon" came to redesign our views on war, security and deterrence.
The arrival ... Show more content on Helpwriting.net ...
They US and the USSR knew the capabilities of each other and both felt threaten by the
consequences of a nuclear war between them. Therefore, instead of waging total war against each
other, another strategy was used, deterrence. As explained by Austin Long in the article "Deterrence
from Cold War to Long War," "...deterrence refers to the manipulation of an adversary's estimation
of the cost/benefit calculation of taking a given
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46.
47. Kayla V. Patrice: The Elements Of Murder
Patrice had inventions on murdering her mother–in–law, Kayla, so she went behind a building and
waited for her to get off the bus. After Kayla got off the bus, Patrice shot at her with her rifle, yet
missed and executed Angela, who was behind her. Patrice made a second attempt to shoot again at
Kayla, however her rifle jammed and Patrice ran away. Patrice's lawyer moved to release the charge
of the attempted murder of her mother–in–law, Kayla on the grounds that Patrice couldn't have
murdered Kayla because of the malfunctioning of the rifle. The court granted the motion. This essay
will discuss whether or not the court's decision was valid, the elements of murder and ethical
concerns with this case. Inchoate crimes arrange that individuals ... Show more content on
Helpwriting.net ...
(Storm, 2016) The criminal's intent involves malice aforethought, and the criminal act is the conduct
that causes the victims death. In order to charge an individual with attempted murder, the
prosecution must demonstrate through the men's rea of the attempt that the defendant, Patrice
intentionally aimed and engaged towards the acts of shoot the rifle and was undertaken with the
intent to kill the mother–in–law Kayla. (Lippman, 2015) The actus reus of attempt involves the
objective approach, which is an act that comes close to the commission of the crime and subjective
approach deals with an individual's intent rather than their acts. The attempt to commit a crime can
be divided between a complete attempt and incomplete attempt. A complete attempt is when the
individual takes all the acts required to commit a crime and fails to execute the crime. (Lippman,
2015) While on the other hand, an incomplete attempt is when the individual is prevented from
completing the crime due to circumstances outside their control. In this case, Patrice's attempt to kill
her mother was a complete attempt because she took every action to commit the crime of killing her
mother–in–law but failed to execute the crime because she missed and the second time gun
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48.
49. Challenges Faced By The World Today
CONCLUSION
Security is one of the major challenges that is being faced by the world today, as seen by continuous
revelations about breaches and incidents. On this note of insecurity and unpredictability, banking
industry is keen to redefine its approach to security thereby making an attempt to balance three
critical factors i.e. cost, innovation and risk. On parallel grounds, the domain of internal security is
undergoing drastic changes that mandates banking institutions to embrace new set of skills and
practices. Fraud can be categorized as a business risk – it is like a sword of Damocles over a bank's
future. This must change for the good. The rapid pace with which the technology is changing, like
the recent explosion of cellular customers, is often entailed by necessary evils. An unstoppable
tsunami is engulfing banks with their employees and clients carrying their private electronic gadgets
to work. Similarly, applicants for BYOD has surged and simultaneously it accelerates the rate of
security threats, both ethically and technologically. Online banking proves to be the antithesis of all
the innovations of security professionals due to their identifiable features such as their mobility,
richness in data and susceptibility to theft.
Threat modelling and vulnerability assessment offers new insights that facilitates a more pro–active
approach to security, provided organizations pay equal focus to the ever–growing market of
potential threats. It should be acknowledged that
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50.
51. Nuclear Deterrence Research Paper
Nuclear Deterrence Nuclear weapons are a threat that the world has been facing since they were
created in 1945. There were arguments then and they continue to this day about whether it is smart
or even possible to rid the world of nuclear weapons. There are countries that are still pursuing
nuclear weapons. Nuclear weapons are a growing trend and there are countries such as North Korea
that continue to strive for them today despite the dangers that the weapons pose to the world. There
are many pros and cons to developing and maintain nuclear weapons. However there are few
alternatives that guarantee the level of safety that they provide. Therefore they are a necessary evil.
Nuclear weapons are the only deterrence that have proven to be ... Show more content on
Helpwriting.net ...
The nuclear non–proliferation treaty has greatly limited many countries from gaining nuclear
capabilities (Q&A). When it was first made there were five nuclear powers. Their goal was to not
transfer nuclear weapons or assist non–nuclear countries in making nuclear weapons (Q&A). There
are countries who have given up their nuclear arsenals at least partially because of NPT. South
Africa and Ukraine have both given up their nuclear weapons (Q&A). These countries and others
have proven that a country does not need nuclear weapons to be influential to the world. Other
countries such as Germany and Spain have never developed nuclear weapons and have remained
their global influence. (Allport pg.
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52.
53. The Threat Of Nuclear Deterrence
Historically the strategy of Nuclear Deterrence appears to have been an effective one. There have
been no major conflicts involving the global super powers since World War Two. As Ward Wilson
states 'it has often been asserted as fact that nuclear deterrence works, that it kept us safe for fifty
years during the Cold War, and that because of the peculiar characteristics of mutual assured
destruction, it provides unique stability in a crisis."
However whether this was down to effective nuclear deterrence or other factors such as war
weariness or economic concerns, is difficult to determine. In addition, the sheer destructive power of
nuclear weapons makes nuclear deterrence a risky strategy. One that not only effects a single nation
state, but the world as a whole and global population at large. While on closer inspection the
effectiveness of the strategy of nuclear deterrence is not as clear cut or as easy to assess as it may
first appear.
As a military theory nuclear deterrence gained increasing prominence during the Cold War. As
economist and professor of nuclear strategy Thomas Shelling stated, deterrence "is a threat ...
intended to keep and adversary from doing something." While Kenneth Waltz described deterrence
as "achieved not through the ability to defend but through the ability to punish", it is a coercive
strategy. You avert an attack on yourself through possession of the very weapons you fear an attack
from. Waltz also went on to say, "the message of a
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54.
55. How Sandia Played A Nuclear Deterrence Capabilities During...
In an instant Grandpa's face turned serious, and he proceeded to explain how, when he and Jay had
gotten chosen and sent to Sandia, it had been for specific purposes and training. He told me how
Sandia Base, named after the nearby Sandia Mountains, was the principal nuclear weapons
installation of the United States, and how–for twenty–five years–this top–secret base and its
secondary installation (Man–z–a–no Base) had conducted atomic weapons research, development,
design, testing, and training which had gotten started under the Manhattan Project during World War
II, and that production, assembly, and storage of nuclear weapons got done there as well. Jay also
explained how Sandia played a key role in our country's nuclear deterrence capabilities during the
Cold War and that, although there was a lot of public speculation on what actually was going on at
Sandia, the military had designated that the activities at Sandia Base were secret under the Atomic
Energy Act.
Grandpa and Jay received level–32 security clearance status, which was the absolute highest level of
security clearance available. That kind of clearance gets limited to only those persons who need
access to classified information for mission accomplishment, and is also called "TOP SECRET"
clearance involving matters of national security. I also learned that, even after they have left the
military, periodic investigations get conducted every five years of people who have gotten given
"TOP SECRET" clearance
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56.
57. Loss Prevention
Shanta Martin
AIU
CRJS270
Week 5 IP
Internal controls prevent errors and irregularities from happening. If errors or irregularities do
happen to occur internal controls will help ensure that they are detected in a timely manner. Internal
controls also encourage adherence to prescribe policies and procedures. Internal control are also put
into place in order to protect employees by outlining tasks and responsibilities, providing checks and
balances, and also from being accused of misappropriations, errors and irregularities. There are
several procedures that should be considered when implementing internal controls for your business.
There should be a segregation of duties between different individuals to lessen the threat of ... Show
more content on Helpwriting.net ...
Virus detection software must be updated on a regular basis to help protect honesty of systems.
Hardware and passwords have to be changed sporadically and carefully to protect from unapproved
access to database, computer systems, etc. Distinctive physical and software controls should be
established for systems having delicate and/or confidential information. With accurate execution,
anti–fraud hotlines can be very helpful in preventing and detecting fraud and removing inadequacies
in your business. It prompts your employees that even though management is not everywhere,
employees and stakeholders function as the eyes and ears of management, giving your company an
added layer of protection. The first step to implementing a fraud hotline is marketing. When
marketing the hotline first one needs to sit down with employees to discuss the prpgram. Employees
do not want to feel like someone is out to get them. Using posters with the hotline number can be
very helpful. Employees should be reminded of the purpose of the hotline and when they should
call. The second step is stress confidentiality. It is very important to let employees know that the
information given to the hotline will remain confidential. The hotline should be staffed with live
operators who have been trained in these types of calls.
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58.
59. Sentencing Of Sentencing And Sentencing Guidelines
Sentencing is a complicated, and sometimes extremely harsh set of rules. It has very deterrence, and
retribution based set of rules for the most part. Which is indicative of the society we as americans
live in. Through this paper i will explain each type of sentencing guideline. They are Intermediate,
Determinate, Mandatory, Concurrent, and consecutive. Also we will talk about how in some states
mandatory guidelines actually can lower the total prison population. But how in states that are not
resource drive, incapacitation is on the rise. Finally i will convey my thoughts on sentencing. How it
is a flawed and ,mostly broken system.
Sentencing types: The text describes the five main types of sentencing. The first of which is
intermediate sentencing. This type of sentencing is considered to be more in tune with rehabilitation
than other sentencing. This is because the sentence a person serves is not simply based on how many
years a person serves. The book gives a great example to help clarify, "the person shall not be
imprisoned for less than 2 or 3 years to 10 years"(Stohr 73). What this means is that the person does
not necessarily have to serve the maximum of ten years. With good behavior, and by showing that
they have changed they may be released in as little as 2 years. Next there determinate sentencing.
This essentially serve as the opposite of indeterminate. Meaning that the prisoner must serve a fixed
number of years before release. In the
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60.
61. Justification And Justification Of The Penal System
Punishment in general can obviously be justified (in the traditional sense of the term) on utilitarian
grounds. Nevertheless, usually its justification is not asked for. Because justification of punishment,
in general is unnecessary. It is the justification of particular infliction of pain (or punishment) that
can be enquired of. As a man can legitimately ask for justification of a particular law of a state.
However, nobody enquires of the justification of legal system or of law in general. It is meaningful
to ask, 'Can this rule be justified? 'Or 'Are not those laws justifiable? ' But it is not worthwhile rather
it is absurd to ask, "Can law (in general) be justified?" Similarly, punishment in general or penal
system requires no ... Show more content on Helpwriting.net ...
Retribution assigns a punishment that is appropriate to the crime, which is ideal in punishing
criminals whereas general deterrence works to persuade society to obey the law, and specific
deterrence work. From the variety of utilitarian justifications of punishment, retribution is the most
convincing as its theoretical goals are sustained through societies, whereas general and specific
deterrence cannot be justified on their own, as they do not match with retribution.
For retributionists, punishment is backward looking, justified by the crime that has been committed
and carried out to atone for the damage already done. Retributivism covers all theories that justify
punishment because the offender deserves it. This is interpreted in two ways, either a person must be
punished because they deserve it (deserving is a sufficient reason for punishment), or a person must
not be punished unless they deserve it (deserving is a necessary but not sufficient condition for
punishment). There are two distinct types of retributive justice. The classical definition embraces the
idea that the amount of punishment must be proportionate to the amount of harm caused by the
offence. Many strands of retrivbutism including Lex Talionis which seeks to restore the balance
between offender and victim. The third is in accordance with the grievance principle; that
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62.
63. Various Types Of Occupational Fraud
Types of Fraud
The Association of Certified Fraud Examiners displays what is known as the Fraud Tree. It is a
representation of the three major types of occupational fraud (www.acfe.com). Occupational fraud is
any scheme that involves employees taking cash, resources, or misapplies assets of the business for
their personal gain (www.smartceo.com).
Type I: Corruption
Corruption is an intentional, dishonest act where an employee abuses their position in the company
for personal gain (www.curtin.edu.au). It can take many forms. Bribery is a form of corruption. This
is receiving or paying for illegal advantages. An example of bribery is a company official paying a
public official to gain advantage over competitors. Embezzlement is another form of corruption.
This is when someone has legal access, but not ownership of assets, that steals them for personal
gain. For example, the treasurer of the local PTA may decide to take PTA funds to buy her
daughter's prom dress. Conflict of interest is another form of corruption. If the purchasing manager
sits on the board of his wife's company and then awards contracts to her company, that is a conflict
of interest.
Type II: Asset Misappropriation
This is the most common form of occupational fraud and accounts for over 85% of fraud cases. It
also usually has the lowest cost of loss. Asset misappropriation is the intentional, illegal use of the
company's assets for one's personal use (Mohlenhoff & Uhl, 2014). An example would
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64.
65. Criminal Justice Outline
Dawn Drinovsky
Capstone Project One
Nov. 22, 2011
Trial a. Interrogation and Arraignment– Guidelines and Process of Law b. Trial– Judge and Supreme
court roles c. Sentencing – 3 types
Sentencing
a. Determinate– pros and cons b. Indeterminate– pros and cons c. Mandatory– pros and cons d.
Specific or general deterrence
Determinate sentencing a. Time– Each punishment is set person to person regardless b. Punishment–
does not discriminate c. Community– deter people from committing it again
Indeterminate Sentencing a. Courts and judges role in helping the offender b. Community outlooks
c. Fines and minimums
Mandatory sentencing a. Maximum fines and set prison sentences b. No judge discretion, ... Show
more content on Helpwriting.net ...
Being an illegal immigrant would put a hold on somebody who was not a US citizen until he had an
immigration bond, where they wait for his case to finish and then proceed with deportation
proceedings. (Roberson and Stucky 2007) For those whose sentence is prison, a parole board
determines the amount of time each inmate serves under correctional supervision.
Indeterminate sentencing is the courts way to try and help those that are worth helping. In states
with indeterminate sentencing, parole boards can release inmates once they have served the
minimum part of their sentences. The indeterminate sentence laws further reduce the amount of time
served when a person is in prison and looks positively at life and is on good behavior daily. They
have a chance of getting out before the bad guy next to them who is trouble daily. That guy will
more than likely spend full time allowed by the judge behind bars. For instance, one case involved a
male offender over 40 with a prior record consisting of six other arrest, three convictions, and two
incarcerations, who was found guilty of nine counts of extortionate credit transactions, and related to
income tax violations leaving this man to face anywhere from 3 years in prison with no fine to 20
years in prison with a $65,000.00 fine. (Rubuck, 2001)
The more people they can get on good behavior the less crowding we will
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66.
67. Nuclear Deterrence is the Best Defense Against Nuclear...
Nuclear Deterrence is the Best Defense Against Nuclear War
In 1945, a great technological innovation was dropped over Japan, the atomic bomb. Ever since the
bombings of Hiroshima and Nagasaki, the world has faced the threat of nuclear attack. In reaction to
this, world governments have been forced to find a defense against nuclear attack. One solution to
the danger of nuclear attack is the use of nuclear deterrence. Nuclear deterrence is the possession
and launching of nuclear weapons for the sole purpose of defense and retaliation against a nuclear
attack from another country. Nuclear deterrence is the best answer to the danger of nuclear war,
resulting in world security and the prevention of nuclear war. However, some people believe ...
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There is a huge expense in maintaining and building the nuclear arms that we use for deterrence.
Nuclear information is secret, taking great amounts of money and time, to research and keep it
confidential. Power is gained from the research and development, which is definitely worth the
expense. The great amounts of money spent on nuclear technology help ensure the security of the
people of the United States. It takes huge amounts of money to have the edge in nuclear technology.
However, nuclear deterrence is even cheaper than war. The cost of building, operating, and
maintaining nuclear weapons is only $26.7 billion per year (Hellman). "This is significantly less
than the cost of the 1991 [Persian Gulf] war, which came to nearly $80 billion" (Dobbs). Deterrence
is economically and politically intelligent.
The Cold War is over and some people believe that we do not need nuclear deterrence anymore. The
U.S.S.R has fallen and Russia poses little threat to launch a nuclear attack on the United States.
Because of this, Russia and the United States have begun disarming their nuclear weapons. The
United States has reduced its nuclear stockpile of warheads from 31,265 in 1965 to about 10,455 in
2002, enough to use for deterrence ("Table of . . . "). This disarming agreement is only between
these two countries and they will continue to keep a minimum number of these nuclear warheads to
deter other countries. They realize that they are not a threat to each other,
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68.
69. Essay on Rogue Trader
eBARING BANKS
THE MOST SHOCKING ALARM BELL ABOUT FRAUDULENT
Introduction On February 26, 1995, the oldest British Bank's declared bankruptcy due to fraud
caused the warning bells for many other organizations about the level of danger fraud can cause.
Nick Lesson, a guy who comes from a background of the working class, had been working for
Royal Bank Coutts, Morgan Stanley for a couple of years until he finally joined the Barings. He was
assigned a job in Barings (Jakarta) to sort out a back–office mess that involves about £100 million in
share certificate. After successfully completing his job assignment, Nick was transferred to Barings
in Singapore to work as a derivative trader for both Singapore and Japan. Nick caused ... Show more
content on Helpwriting.net ...
6. Management reaction: Manager didn't react properly when receiving bad news from subordinates
for example when Simon Jones received letter from SIMEX that Nick has violated the rule by
prohibit member financing from trading margin of that customer. However, after Nick explained to
Ron that it was only a customer account number and he will need to take a look at it later, Ron didn't
investigate the case any deeper.
7. Report of noncompliance: when instances of noncompliance are reported, board members and
senior executives didn't take appropriate action and ensure effective action through testing. For
example, Simon Jones didn't take into consideration some suspicious problem that he found out
from Nick's activities such as the 88888 account number and the missing of 7.89 billion yen. He
believed everything Nick said without doing any check–up on him. Besides, all they care about is
the bottom–line profit, so as long as Nick presented to them a huge amount of profit, then they were
satisfied.
8. Internal and external information: board members and senior executives didn't receive internal
and external information from accounting and other information system to make informed and
timely decisions. Internal auditor was asked to investigate on Nick's case but she didn't get
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70.
71. Nuclear Deterrence And The Soviet Union
Nuclear deterrence was first identified in you during the Cold War between the United States and
Soviet Union. The United States and the Soviet Union both assembled a huge stockpile of nuclear
weapons. Beforehand the United States had the upper hand with nuclear weapons, but the Soviet
Union quickly emerged. It used this threat of "massive retaliation" as a means to deter Soviet
hostility. The Soviet Union insinuated that there was in fact leeway or a chance that a probable
nuclear war could be fought and won. At this moment the United States decided to adopt the idea of
nuclear deterrence. To be more threatening and convincing to the Soviet Union, the United States
began to develop and deploy several different types of systems or strategies that could be used to
attack the Soviet Union.
During 1960s the United States had by then developed three systems as a basis of strategic
deterrence. These three strategies were long range manned aircraft that carried nuclear bombs, land–
based large–scale ballistic missiles with nuclear warheads, and nuclear powered submarines on with
nuclear ballistic missiles. This new system became known as the Strategic Triad. Because of how
powerful the three strategies are, it will be almost impossible to destroy all three at once, so the
strategic triad was impervious.
In 1968 the non–proliferation treaty was made–up the objective is to prevent the spread of nuclear
weapons technology nuclear disarmament in general and complete
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72.
73. Fraud Detection : The Value Of Internal Control
EMPIRE STATE COLLEGE
OF THE
STATE UNIVERSITY OF NEW YORK
AUDITING FINAL PAPER
FRAUD DETECTION: THE VALUE OF INTERNAL CONTROL
by
OLUIMI AKINDEINDE
2012 Abstract Fraud is present in all aspect of life. It is very common in business environment.
Business organizations try to do their best to ensure that fraudulent practices do not put them out of
business. Case study is used to establish the value of internal anti–fraud control and to point out that
a small business can implement it with common sense and solid auditor's advice.
Introduction
Occupational fraud poses a large threat to small businesses (ACFE, 2012). Research data suggests
that the smallest organizations suffered disproportionately the largest median ... Show more content
on Helpwriting.net ...
Victim organizations that had implemented any of sixteen common anti–fraud controls experienced
considerably lower losses and time–to–detection than organizations lacking these controls. Nearly
half of victim organizations do not recover any losses that they suffer due to fraud. As of the time of
the survey, forty–nine percent of victims had not recovered any of the perpetrator's takings.
The report further showed that seventy–seven percent of all frauds in the study were committed by
individuals working in one of six departments: accounting, operations, sales, executive/upper
management, customer service and purchasing. Most perpetrators of occupational fraud are first–
time offenders with clean employment histories. Approximately 87% of the perpetrators had never
been charged or convicted of a fraud–related offense, and 84% had never been punished or
terminated by an employer for fraud–related conduct. In eighty–one percent of cases, the
perpetrators displayed at least one behavioral red flag among behaviors that are often associated
with fraudulent conduct–living beyond their means, financial difficulties, unusually close
association with vendors or customers, and excessive control issues were the most common
behavioral warning signs addressed in the
76. How Technology Has Changed Our New Set Of Skills And...
Security is one of the major challenges that is being faced by the world today, as seen by continuous
revelations about breaches and incidents. On this note of insecurity and unpredictability, banking
industry is keen to redefine its approach to security thereby making an attempt to balance three
critical factors i.e. cost, innovation and risk. On parallel grounds, the domain of internal security is
undergoing drastic changes that mandates banking institutions to embrace new set of skills and
practices. Fraud can be categorized as a business risk – it is like a sword of Damocles over a bank's
future. This must change for the good. The rapid pace with which the technology is changing, like
the recent explosion of cellular customers, is ... Show more content on Helpwriting.net ...
At the same time, developers can make this process arduous with enhanced security layers thereby
increasing the response–time to such incidents by the organizations as well as it improvises the
ability to intercept such intrusions before their impact proves to be substantive. Security should be
one of the most elementary fiber of any organization, both in behavior – providing people secure
alternatives – as well as in technology – incorporating security as part of the design process.
Deploying the factor of awareness or fear as a defense tool is an obsolete practice. Our approach
should be to make security as the strength of organizational link.
As the fraud universe in banking institutions is very susceptible and expansive, the banking
activities require full compliance of the standards and best practices in risk management and internal
controls. Full compliance to Bank's requirements in terms of fraud risk management is vital in
ensuring fraud risk in the banking institutions is minimized. It calls for strategized efforts from all
levels of staff, which include those of front–liners and senior management levels. Fraud occurs due
to loopholes in the controls of banking activities, hence, concerted efforts to address the weaknesses
in the internal control systems should be enhanced to include advancement of information
technology applications, for instance by
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