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%7
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Spring 2020 - InfoTech Import in Strat Plan (ITS-831-0… • Week 6 Research Paper: COSO Framework
%41Total Score: High risk
Vikeshkumar Dipakkumar Desai
Submission UUID: e820677a-7610-9ad7-18b2-99cfcb3c15b2
Total Number of Reports
1
Highest Match
41 %
COSO Framework.docx
Average Match
41 %
Submitted on
02/16/20
02:54 AM GMT+5:30
Average Word Count
1,404
Highest: COSO Framework.…
%41Attachment 1
Institutional database (8)
Student paper Student paper Student paper
Student paper Student paper Student paper
Student paper Student paper
Internet (3)
squarmilner ijeba protiviti
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Word Count: 1,404
COSO Framework.docx
1 2 11
7 4 6
10 3
5 9 8
1 Student paper 2 Student paper 11 Student paper
Running head: COSO FRAMEWORK 1
COSO FRAMEWORK 2
COSO Framework
Name: Vikesh Desai
University of the Cumberland’s
Info Tech Import in Strat Plan (ITS-831-02) Date: February 15, 2020
COSO Framework
In 1985, five largest finance, accounting, and auditing oversight committees in the U.S established the Committee of Sponsoring Organizations
(COSO) to patron National Committee on Fraudulent Financial Reporting. The National Committee established a guide to guide tackle internal con-
trols, fraud prevention, and enterprise risk, management. This paper focuses on internal controls. The COSO framework expresses internal control
as an approach intended to offer practical assurance of objective attainment, including operations efficiency and effectiveness, financial reporting
dependability, and pertinent laws and regulations compliance. The COSO framework comprises of five components which affect these objec-
tives, the core of internal control. The control environment is the initial constituent. This component encompasses a set of ideals, structures, and
processes, offering a footing for the implementation of internal control throughout an organization (Pearlson, Saunders & Galletta, 2019). The board
of directors and executives in an organization set the tone with regard to internal control significance in the organization. Senior management
reinforces expectations at various organizational levels. Control environment entails organizational ethics and integrity, organizational structure and
authority and responsibility assignment, the parameters to empower the board of directors to fulfil its responsibility of governance oversight, and
1
2
2
3
2
4
5
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Spring 2020 - InfoTech Import in Strat Plan (ITS-831-52) (ITS-831-53) -… • Week-12
%26Total Score: Medium risk
BHANUKRISHNA MOKKA
Submission UUID: 056c37c5-1709-f218-2f2f-9b6002991145
Total Number of Reports
1
Highest Match
26 %
COSO_Framework_Research_Paper_Bhan…
Average Match
26 %
Submitted on
03/28/20
06:22 PM EDT
Average Word Count
1,178
Highest: COSO_Framework_Research_Pa…
%26Attachment 1
Institutional database (4)
Student paper Student paper Student paper
Student paper
Internet (4)
wikipedia coso corporatecomplianceinsights
protiviti
Scholarly journals & publications (2)
ProQuest document ProQuest document
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Excluded sources (0)
View Originality Report - Old Design
Word Count: 1,178
COSO_Framework_Research_Paper_BhanuKrishna_Mokka.docx
8 1 9
2
6 4 3
5
7 10
8 Student paper 1 Student paper 6 wikipedia
Running head: COSO FRAMEWORK COMPONENTS 1
COSO FRAMEWORK COMPONENTS 8
COSO Framework Components
BhanuKrishna Mokka
ITS-831 - Infotech Importance in Strategic Planning University of the Cumberlands
Dr. Eric Hollis
March 28, 2020
Abstract
The utilization of the COSO framework in an internal audit of firms is imperative in the identification of accomplished objectives. Additionally, the framework provides
analyses of risks in the external and internal environment, which can impact business operations. Risks identification has an impact on the financial performance of
the business. Control activities ensure procedures and policies are followed, whereas a control environment enables integrity and ethics in the managerial activities of
the employees. This ensures operations, procedures, and organizational activities are done as per the set standards for compliance and accountability. Information
and communication effectiveness ensure message conveyance and feedback. Monitoring and review activities provide feedback for improvement activities in the
1
2
3
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3/28/2020 Originality Report
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Source Matches (15)
evaluation of internal control system effectiveness. Achievement of objectives and optimal operations assist the business to operate smoothly within accountability,
compliance, and reliability elements in internal control. The elements are imperative in financial auditing practices in financial reporting. The integrated internal
control framework provides security in the achievement of objectives.
Introduction The Committee o ...
· Processed on 09-Dec-2014 901 PM CST · ID 488406360 · Word .docxLynellBull52
· Processed on 09-Dec-2014 9:01 PM CST
· ID: 488406360
· Word Count: 1969
Similarity Index
47%
Similarity by Source
Internet Sources:
46%
Publications:
2%
Student Papers:
N/A
sources:
1
30% match (Internet from 27-Mar-2009)
http://www.isaca.org/Content/ContentGroups/Journal1/20023/The_IS_Audit_Process.htm
2
13% match (Internet from 29-Mar-2011)
http://www.scribd.com/doc/36655995/Chapter-1-the-Information-System-Audit-Process
3
2% match (publications)
Athula Ginige. "Web site auditing", Proceedings of the 14th international conference on Software engineering and knowledge engineering - SEKE 02 SEKE 02, 2002
4
1% match (Internet from 26-Feb-2012)
http://www.dc.fi.udc.es/~parapar/files/ai/The_IS_Audit_Process_isaca_sayana.pdf
5
1% match (Internet from 01-Apr-2009)
http://www.idkk.gov.tr/web/guest/it_audit_manual_isaca
paper text:
Running head: AUDITING INFORMATION SYSTEMS PROCESS Auditing information systems process Student’s Name University Affiliation Auditing information systems 2process Information systems are the livelihood of any huge business. As in past years, computer systems do not simply record transactions of business, but essentially drive the main business procedures of the enterprise. In such a situation, superior management and business managers do have worries concerning information systems. Auditing is a methodical process by which a proficient, independent person impartially obtains and assesses evidence concerning assertions about a financial entity or occasion for the reason of outlining an outlook about and reporting on the extent to which the contention matches to an acknowledged set of standards. Auditing of information systems is the administration controls assessment inside the communications of Information Technology. The obtained proof valuation is used to decide if systems of information are defensive assets, maintenance reliability of data, and also if they are efficiently operating in order to attain organization’s goals or objectives (Hoelzer, 2009). Auditing of Information Systems has become an essential part of business organization in both large and small business environments. This paper examines the preliminary points for carrying out and Information system audit and some of the, techniques, tools, guidelines and standards that can be employed to build, manage, and examine the review function. The Certified Information Systems Auditor (CISA) qualifications is recognized worldwide as a standard of accomplishment for those who assess, monitor, control and audit the information technology of an organization and business systems. Information Systems experts with a concern in information systems security, control and audit. At least five years of specialized information systems security, auditing and control work practice is necessary for certification. An audit contract should be present to evidently state the responsibility of the management, 2objectives for, and designation of authority to Information .
Running Head ZIFFCORP AUDIT PROPOSAL 1 ZiffCo.docxjeffsrosalyn
Running Head: ZIFFCORP AUDIT PROPOSAL 1
ZiffCorp Audit IT Security Audit Proposal
Brian A. McDougall
Central Washington University
Author Note:
Final Paper – IT 677 – Summer 2018
ZIFFCORP AUDIT PROPOSAL 2
Table of Contents
Title Page .......................................................................................................................................................................... 1
Table of Contents .......................................................................................................................................................... 2
Audit Proposal ................................................................................................................................................................ 3
Entity-Level Controls .................................................................................................................................................. 4
Data Center ...................................................................................................................................................................... 8
Database ......................................................................................................................................................................... 11
Web Server .................................................................................................................................................................... 13
Cloud ................................................................................................................................................................................ 14
Disaster Preparedness Plan .................................................................................................................................. 15
References ..................................................................................................................................................................... 16
ZIFFCORP AUDIT PROPOSAL 3
Audit Proposal
July 26, 2018
Artie Ziff, CEO
ZiffCorp
1066 3rd St
Springfield, VA 22150
Dear Mr. Ziff:
Thank you for the opportunity to present my proposal to perform an informal audit of
certain critical IT security policies and controls at ZiffCorp. Because of recent changes in
privacy regulations, GDPR in particular, I feel it expedient to review certain controls in
preparation for a formal audit that will verify ZiffCorp’s compliance to GDPR across the
organization. This audit is essential to maintaining quality operations and further help in
mitigating organizational risk, which can easily end up in dollars lost (Collins, 2017).
Let me stress that this will be an informal audit to be performed in order to assess our
security footing in certain areas of the company’s IT infrastructure. Our auditors will
review security controls and issue recommendations for.
3/28/2020 Originality Report
https://ucumberlands.blackboard.com/webapps/mdb-sa-BB5a31b16bb2c48/originalityReport/ultra?attemptId=05942a1c-6d92-4c7e-b1b8-6edc521465… 1/3
%19
%4
%2
SafeAssign Originality Report
Spring 2020 - InfoTech Import in Strat Plan (ITS-831-52) (ITS-831-53) -… • Week-12
%26Total Score: Medium risk
BHANUKRISHNA MOKKA
Submission UUID: 056c37c5-1709-f218-2f2f-9b6002991145
Total Number of Reports
1
Highest Match
26 %
COSO_Framework_Research_Paper_Bhan…
Average Match
26 %
Submitted on
03/28/20
06:22 PM EDT
Average Word Count
1,178
Highest: COSO_Framework_Research_Pa…
%26Attachment 1
Institutional database (4)
Student paper Student paper Student paper
Student paper
Internet (4)
wikipedia coso corporatecomplianceinsights
protiviti
Scholarly journals & publications (2)
ProQuest document ProQuest document
Top sources (3)
Excluded sources (0)
View Originality Report - Old Design
Word Count: 1,178
COSO_Framework_Research_Paper_BhanuKrishna_Mokka.docx
8 1 9
2
6 4 3
5
7 10
8 Student paper 1 Student paper 6 wikipedia
Running head: COSO FRAMEWORK COMPONENTS 1
COSO FRAMEWORK COMPONENTS 8
COSO Framework Components
BhanuKrishna Mokka
ITS-831 - Infotech Importance in Strategic Planning University of the Cumberlands
Dr. Eric Hollis
March 28, 2020
Abstract
The utilization of the COSO framework in an internal audit of firms is imperative in the identification of accomplished objectives. Additionally, the framework provides
analyses of risks in the external and internal environment, which can impact business operations. Risks identification has an impact on the financial performance of
the business. Control activities ensure procedures and policies are followed, whereas a control environment enables integrity and ethics in the managerial activities of
the employees. This ensures operations, procedures, and organizational activities are done as per the set standards for compliance and accountability. Information
and communication effectiveness ensure message conveyance and feedback. Monitoring and review activities provide feedback for improvement activities in the
1
2
3
https://ucumberlands.blackboard.com/webapps/mdb-sa-BB5a31b16bb2c48/originalityReport?attemptId=05942a1c-6d92-4c7e-b1b8-6edc521465b3&course_id=_114545_1&download=true&includeDeleted=true&print=true&force=true
3/28/2020 Originality Report
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Source Matches (15)
evaluation of internal control system effectiveness. Achievement of objectives and optimal operations assist the business to operate smoothly within accountability,
compliance, and reliability elements in internal control. The elements are imperative in financial auditing practices in financial reporting. The integrated internal
control framework provides security in the achievement of objectives.
Introduction The Committee o ...
· Processed on 09-Dec-2014 901 PM CST · ID 488406360 · Word .docxLynellBull52
· Processed on 09-Dec-2014 9:01 PM CST
· ID: 488406360
· Word Count: 1969
Similarity Index
47%
Similarity by Source
Internet Sources:
46%
Publications:
2%
Student Papers:
N/A
sources:
1
30% match (Internet from 27-Mar-2009)
http://www.isaca.org/Content/ContentGroups/Journal1/20023/The_IS_Audit_Process.htm
2
13% match (Internet from 29-Mar-2011)
http://www.scribd.com/doc/36655995/Chapter-1-the-Information-System-Audit-Process
3
2% match (publications)
Athula Ginige. "Web site auditing", Proceedings of the 14th international conference on Software engineering and knowledge engineering - SEKE 02 SEKE 02, 2002
4
1% match (Internet from 26-Feb-2012)
http://www.dc.fi.udc.es/~parapar/files/ai/The_IS_Audit_Process_isaca_sayana.pdf
5
1% match (Internet from 01-Apr-2009)
http://www.idkk.gov.tr/web/guest/it_audit_manual_isaca
paper text:
Running head: AUDITING INFORMATION SYSTEMS PROCESS Auditing information systems process Student’s Name University Affiliation Auditing information systems 2process Information systems are the livelihood of any huge business. As in past years, computer systems do not simply record transactions of business, but essentially drive the main business procedures of the enterprise. In such a situation, superior management and business managers do have worries concerning information systems. Auditing is a methodical process by which a proficient, independent person impartially obtains and assesses evidence concerning assertions about a financial entity or occasion for the reason of outlining an outlook about and reporting on the extent to which the contention matches to an acknowledged set of standards. Auditing of information systems is the administration controls assessment inside the communications of Information Technology. The obtained proof valuation is used to decide if systems of information are defensive assets, maintenance reliability of data, and also if they are efficiently operating in order to attain organization’s goals or objectives (Hoelzer, 2009). Auditing of Information Systems has become an essential part of business organization in both large and small business environments. This paper examines the preliminary points for carrying out and Information system audit and some of the, techniques, tools, guidelines and standards that can be employed to build, manage, and examine the review function. The Certified Information Systems Auditor (CISA) qualifications is recognized worldwide as a standard of accomplishment for those who assess, monitor, control and audit the information technology of an organization and business systems. Information Systems experts with a concern in information systems security, control and audit. At least five years of specialized information systems security, auditing and control work practice is necessary for certification. An audit contract should be present to evidently state the responsibility of the management, 2objectives for, and designation of authority to Information .
Running Head ZIFFCORP AUDIT PROPOSAL 1 ZiffCo.docxjeffsrosalyn
Running Head: ZIFFCORP AUDIT PROPOSAL 1
ZiffCorp Audit IT Security Audit Proposal
Brian A. McDougall
Central Washington University
Author Note:
Final Paper – IT 677 – Summer 2018
ZIFFCORP AUDIT PROPOSAL 2
Table of Contents
Title Page .......................................................................................................................................................................... 1
Table of Contents .......................................................................................................................................................... 2
Audit Proposal ................................................................................................................................................................ 3
Entity-Level Controls .................................................................................................................................................. 4
Data Center ...................................................................................................................................................................... 8
Database ......................................................................................................................................................................... 11
Web Server .................................................................................................................................................................... 13
Cloud ................................................................................................................................................................................ 14
Disaster Preparedness Plan .................................................................................................................................. 15
References ..................................................................................................................................................................... 16
ZIFFCORP AUDIT PROPOSAL 3
Audit Proposal
July 26, 2018
Artie Ziff, CEO
ZiffCorp
1066 3rd St
Springfield, VA 22150
Dear Mr. Ziff:
Thank you for the opportunity to present my proposal to perform an informal audit of
certain critical IT security policies and controls at ZiffCorp. Because of recent changes in
privacy regulations, GDPR in particular, I feel it expedient to review certain controls in
preparation for a formal audit that will verify ZiffCorp’s compliance to GDPR across the
organization. This audit is essential to maintaining quality operations and further help in
mitigating organizational risk, which can easily end up in dollars lost (Collins, 2017).
Let me stress that this will be an informal audit to be performed in order to assess our
security footing in certain areas of the company’s IT infrastructure. Our auditors will
review security controls and issue recommendations for.
The effect of risk based audit approach on the implementation of internal co...inventionjournals
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online
CONTROL & AUDIT INFORMATION SYSTEM (HALL, 2015)Muhammad Azmy
Materi Perkuliahan Control and Auditing Information System in Uin Suska Riau.
About Fundamental and Theory Control and Audit. Where this Slide just Theory, not spesific because it just job from teacher in the class.
Cyber security or information technology security are the techniques of protecting computers, networks, programs and data from unauthorized access or attacks that are aimed for exploitation.
QUALITY ASSESSMENT OF ACCESS SECURITY CONTROLS OVER FINANCIAL INFORMATIONIJNSA Journal
Information security necessitates the implementation of safeguards to guarantee an adequate defense against attacks, threats, and breaches from occurring. Nonetheless, even with “adequate” defensive efforts, the taste for accessing sensitive and confidential financial information is too tempting, and attacks continue to escalate. Organizations must plan ahead so that identified attacks, threats, and breaches are appropriately managed to a successful resolution. A proven method to address information security problems is achieved through the effective implementation of access security controls. This paper proposes a quantitative approach for organizations to evaluate access security controls over financial information using Analytic Hierarchy Process (AHP), and determines which controls best suit management’s goals and objectives. Through a case study, the approach is proven successful in providing a way for measuring the quality of access security controls over financial information based on multiple application-specific criteria.
QUALITY ASSESSMENT OF ACCESS SECURITY CONTROLS OVER FINANCIAL INFORMATIONIJNSA Journal
Information security necessitates the implementation of safeguards to guarantee an adequate defense against attacks, threats, and breaches from occurring. Nonetheless, even with “adequate” defensive efforts, the taste for accessing sensitive and confidential financial information is too tempting, and attacks continue to escalate. Organizations must plan ahead so that identified attacks, threats, and breaches are appropriately managed to a successful resolution. A proven method to address information security problems is achieved through the effective implementation of access security controls. This paper proposes a quantitative approach for organizations to evaluate access security controls over financial information using Analytic Hierarchy Process (AHP), and determines which controls best suit management’s goals and objectives. Through a case study, the approach is proven successful in providing a way for measuring the quality of access security controls over financial information based on multiple application-specific criteria.
Information Systems Control and Audit - Chapter 3 - Top Management Controls -...Sreekanth Narendran
Visit www.lifein01.com for more chapters and summary of each chapters.
Top management must determine the implications of the hardware and software technology changes that support information systems function and the organization. Auditors can evaluate top management by examining how well the senior management performs four major functions: Planning: Determining the goals of the information systems function and means of achieving these goals. Organizing: Gathering, allocating, coordinating the resources needed to accomplish the goals. Leading: Motivating, guiding and communicating with personnel.
Evaluation of employee performance is an important element in enhancing the quality of the work and
improves employees’ motivation to perform well. It also presents a basis for upgrading and enhancing of
an organization. Periodical employees’ performance evaluation in an organization assists management to
recognize its strengths and weaknesses.
This paper presents a design and implementation of a performance appraisal system using the fuzzy logic.
In addition to the normal process of performance evaluation modules, the system contains step by step
inference engine processes. These processes demonstrate several calculation details in relations
composition and aggregation methods such as min operator, algebraic product, sup-min and sup-product.
The system has foundation to add-on analysis module to analyze and report the final result using various
similarity measures. MS Access database was used to maintain the data, build the inference logic and
develop all setting user interfaces.
63ISSUES IN ACCOUNTING EDUCATIONVol. 24, No. 1February.docxevonnehoggarth79783
63
ISSUES IN ACCOUNTING EDUCATION
Vol. 24, No. 1
February 2009
pp. 63–76
Assessing Information Technology
General Control Risk:
An Instructional Case
Carolyn Strand Norman, Mark D. Payne, and
Valaria P. Vendrzyk
ABSTRACT: Information Technology General Controls (ITGCs), a fundamental category
of internal controls, provide an overall foundation for reliance on any information pro-
duced by a system. Since the relation between ITGCs and the information produced
by an organization’s various application programs is indirect, understanding how ITGCs
interact and affect an auditor’s risk assessment is often challenging for students. This
case helps students assess overall ITGC risk within an organization’s information sys-
tems. Students identify specific strengths and weaknesses within five ITGC areas, pro-
vide a risk assessment for each area, and then evaluate an organization’s overall level
of ITGC risk within the context of an integrated audit.
Keywords: internal controls; general control; ITGC; risk assessment.
INTRODUCTION
T
he Sarbanes-Oxley Act (SOX 2002) and the Public Company Accounting Oversight
Board (PCAOB) Auditing Standard No. 5 (PCAOB 2007) require that the organi-
zation’s chief executive officer (CEO) and chief financial officer (CFO) include an
assessment of the operating effectiveness of their internal control structure over financial
reporting when issuing the annual report. External auditors must review management’s
internal control assessment as part of an annual integrated audit of an organization’s internal
controls over financial reporting. In short, accountants—external auditors, internal auditors,
and management accountants at all levels—are actively involved in helping their respective
organizations comply with SOX-related internal control requirements.
Because of the pervasiveness of IT in organizations, the information systems themselves
contain many internal controls. As a result, both internal and external auditors must develop
an understanding of the IT environment and its related processes and controls, including
the IT general controls (ITGCs), by performing risk assessment procedures. Although de-
ficiencies in ITGCs do not directly result in misstated financial statements or material
Carolyn Strand Norman is an Associate Professor at Virginia Commonwealth University,
Mark D. Payne is an Executive Director at Ernst & Young, and Valaria P. Vendrzyk is an
Associate Professor at the University of Richmond.
The authors thank Nancy Bagranoff, Faye Borthick, Jason Emmons, Tony Hubbard, Tanya Lee, John McLain,
Richard Newmark, Brad Tuttle, Ralph Viator, Marcia Weidenmier-Watson, Chris Wolfe, participants at the 2007
American Accounting Association Annual Meeting, and our anonymous reviewers for their helpful suggestions on
earlier versions of this case. We gratefully acknowledge William Sanders, Information Systems Department, Vir-
ginia Tech, for the matrix prioritization materials.
64 Norman, Payne, an.
1 2System Development Life Cycle – Implemen.docxSusanaFurman449
1
2
System Development Life Cycle – Implementation and Maintenance
Pamela Hines
Dr. Latrice Love
Human Resource Information Systems
November 21, 2022
System Development Life Cycle – Implementation and Maintenance
Change Management
Change management processes are frequently hindered by numerous obstacles that might lead to system failure. There are various potential causes for system implementation failure. First is the absence of well-defined goals and targets for the system's implementation (Alami, 2016). For example, this may be the result of an organization setting goals that are impossible to measure, cannot be identified, or are very general in nature. Inadequate planning can also lead to system breakdowns. Poor planning before beginning a project can lead to an inappropriate allocation of resources, which can then result in the loss of jobs if personnel are unable to complete the task as promised. Another cause of unsuccessful implementation is insufficient preparation of key employees for their roles in the rollout. Training in this area should follow the best practices. In some instances, management may select the incorrect system or vendor (Alami, 2016). In this case, the system in consideration may be excessively costly, or the supplier may lack the ability to train employees, which might produce an implementation failure. As a result, establishments are challenged with making sound decisions about the selection of a system and its execution.
There are many different models for the implementation of change that can serve as guides for businesses that want to successfully nurture change. The “ADKAR, Kotter's Eight-Step Model, and Lewin's Change Management Model are three of the change management models that are used frequently” (Cameron & Green, 2019). Unfreezing, transitioning, and refreezing are the three steps of making system changes, as outlined by Lewin's Change Management Model. Employees' natural aversion to change is addressed in the unfreeze phase. Specifically, the model stipulates those businesses must be ready to address change-related pushback and other concerns that may arise. After the change has been started, the transition period is where proper reassurance and leadership are essential to its successful execution. After the system has been effectively applied, the organization "refreezes," or resumes normal operations in accordance with the new policies. Conversely, the ADKAR framework is focused on outcomes. Every member of a company can share in the benefits of the system's deployment under this model. The primary function of this instrument is to assist management in locating problematic areas in the change management procedure. Lastly, there is the eight-stage Kotter model, which highlights key ideas related to change implementation at each stage (Cameron & Green, 2019). Kotter's eight-step approach will be used in this project.
The new system will be implemented based on this model. Following.
3 templates are due based on the focus review. Attached are the temp.docxjesusamckone
3 templates are due based on the focus review. Attached are the templates .
the following need to be completed:
1-system disorder -cardiovascular disorder.
2-basic concept-legal responsibilities -obtaining informed consent for an adolescent.
3-system disorder-skin infection tinea pedis.
.
The effect of risk based audit approach on the implementation of internal co...inventionjournals
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online
CONTROL & AUDIT INFORMATION SYSTEM (HALL, 2015)Muhammad Azmy
Materi Perkuliahan Control and Auditing Information System in Uin Suska Riau.
About Fundamental and Theory Control and Audit. Where this Slide just Theory, not spesific because it just job from teacher in the class.
Cyber security or information technology security are the techniques of protecting computers, networks, programs and data from unauthorized access or attacks that are aimed for exploitation.
QUALITY ASSESSMENT OF ACCESS SECURITY CONTROLS OVER FINANCIAL INFORMATIONIJNSA Journal
Information security necessitates the implementation of safeguards to guarantee an adequate defense against attacks, threats, and breaches from occurring. Nonetheless, even with “adequate” defensive efforts, the taste for accessing sensitive and confidential financial information is too tempting, and attacks continue to escalate. Organizations must plan ahead so that identified attacks, threats, and breaches are appropriately managed to a successful resolution. A proven method to address information security problems is achieved through the effective implementation of access security controls. This paper proposes a quantitative approach for organizations to evaluate access security controls over financial information using Analytic Hierarchy Process (AHP), and determines which controls best suit management’s goals and objectives. Through a case study, the approach is proven successful in providing a way for measuring the quality of access security controls over financial information based on multiple application-specific criteria.
QUALITY ASSESSMENT OF ACCESS SECURITY CONTROLS OVER FINANCIAL INFORMATIONIJNSA Journal
Information security necessitates the implementation of safeguards to guarantee an adequate defense against attacks, threats, and breaches from occurring. Nonetheless, even with “adequate” defensive efforts, the taste for accessing sensitive and confidential financial information is too tempting, and attacks continue to escalate. Organizations must plan ahead so that identified attacks, threats, and breaches are appropriately managed to a successful resolution. A proven method to address information security problems is achieved through the effective implementation of access security controls. This paper proposes a quantitative approach for organizations to evaluate access security controls over financial information using Analytic Hierarchy Process (AHP), and determines which controls best suit management’s goals and objectives. Through a case study, the approach is proven successful in providing a way for measuring the quality of access security controls over financial information based on multiple application-specific criteria.
Information Systems Control and Audit - Chapter 3 - Top Management Controls -...Sreekanth Narendran
Visit www.lifein01.com for more chapters and summary of each chapters.
Top management must determine the implications of the hardware and software technology changes that support information systems function and the organization. Auditors can evaluate top management by examining how well the senior management performs four major functions: Planning: Determining the goals of the information systems function and means of achieving these goals. Organizing: Gathering, allocating, coordinating the resources needed to accomplish the goals. Leading: Motivating, guiding and communicating with personnel.
Evaluation of employee performance is an important element in enhancing the quality of the work and
improves employees’ motivation to perform well. It also presents a basis for upgrading and enhancing of
an organization. Periodical employees’ performance evaluation in an organization assists management to
recognize its strengths and weaknesses.
This paper presents a design and implementation of a performance appraisal system using the fuzzy logic.
In addition to the normal process of performance evaluation modules, the system contains step by step
inference engine processes. These processes demonstrate several calculation details in relations
composition and aggregation methods such as min operator, algebraic product, sup-min and sup-product.
The system has foundation to add-on analysis module to analyze and report the final result using various
similarity measures. MS Access database was used to maintain the data, build the inference logic and
develop all setting user interfaces.
63ISSUES IN ACCOUNTING EDUCATIONVol. 24, No. 1February.docxevonnehoggarth79783
63
ISSUES IN ACCOUNTING EDUCATION
Vol. 24, No. 1
February 2009
pp. 63–76
Assessing Information Technology
General Control Risk:
An Instructional Case
Carolyn Strand Norman, Mark D. Payne, and
Valaria P. Vendrzyk
ABSTRACT: Information Technology General Controls (ITGCs), a fundamental category
of internal controls, provide an overall foundation for reliance on any information pro-
duced by a system. Since the relation between ITGCs and the information produced
by an organization’s various application programs is indirect, understanding how ITGCs
interact and affect an auditor’s risk assessment is often challenging for students. This
case helps students assess overall ITGC risk within an organization’s information sys-
tems. Students identify specific strengths and weaknesses within five ITGC areas, pro-
vide a risk assessment for each area, and then evaluate an organization’s overall level
of ITGC risk within the context of an integrated audit.
Keywords: internal controls; general control; ITGC; risk assessment.
INTRODUCTION
T
he Sarbanes-Oxley Act (SOX 2002) and the Public Company Accounting Oversight
Board (PCAOB) Auditing Standard No. 5 (PCAOB 2007) require that the organi-
zation’s chief executive officer (CEO) and chief financial officer (CFO) include an
assessment of the operating effectiveness of their internal control structure over financial
reporting when issuing the annual report. External auditors must review management’s
internal control assessment as part of an annual integrated audit of an organization’s internal
controls over financial reporting. In short, accountants—external auditors, internal auditors,
and management accountants at all levels—are actively involved in helping their respective
organizations comply with SOX-related internal control requirements.
Because of the pervasiveness of IT in organizations, the information systems themselves
contain many internal controls. As a result, both internal and external auditors must develop
an understanding of the IT environment and its related processes and controls, including
the IT general controls (ITGCs), by performing risk assessment procedures. Although de-
ficiencies in ITGCs do not directly result in misstated financial statements or material
Carolyn Strand Norman is an Associate Professor at Virginia Commonwealth University,
Mark D. Payne is an Executive Director at Ernst & Young, and Valaria P. Vendrzyk is an
Associate Professor at the University of Richmond.
The authors thank Nancy Bagranoff, Faye Borthick, Jason Emmons, Tony Hubbard, Tanya Lee, John McLain,
Richard Newmark, Brad Tuttle, Ralph Viator, Marcia Weidenmier-Watson, Chris Wolfe, participants at the 2007
American Accounting Association Annual Meeting, and our anonymous reviewers for their helpful suggestions on
earlier versions of this case. We gratefully acknowledge William Sanders, Information Systems Department, Vir-
ginia Tech, for the matrix prioritization materials.
64 Norman, Payne, an.
1 2System Development Life Cycle – Implemen.docxSusanaFurman449
1
2
System Development Life Cycle – Implementation and Maintenance
Pamela Hines
Dr. Latrice Love
Human Resource Information Systems
November 21, 2022
System Development Life Cycle – Implementation and Maintenance
Change Management
Change management processes are frequently hindered by numerous obstacles that might lead to system failure. There are various potential causes for system implementation failure. First is the absence of well-defined goals and targets for the system's implementation (Alami, 2016). For example, this may be the result of an organization setting goals that are impossible to measure, cannot be identified, or are very general in nature. Inadequate planning can also lead to system breakdowns. Poor planning before beginning a project can lead to an inappropriate allocation of resources, which can then result in the loss of jobs if personnel are unable to complete the task as promised. Another cause of unsuccessful implementation is insufficient preparation of key employees for their roles in the rollout. Training in this area should follow the best practices. In some instances, management may select the incorrect system or vendor (Alami, 2016). In this case, the system in consideration may be excessively costly, or the supplier may lack the ability to train employees, which might produce an implementation failure. As a result, establishments are challenged with making sound decisions about the selection of a system and its execution.
There are many different models for the implementation of change that can serve as guides for businesses that want to successfully nurture change. The “ADKAR, Kotter's Eight-Step Model, and Lewin's Change Management Model are three of the change management models that are used frequently” (Cameron & Green, 2019). Unfreezing, transitioning, and refreezing are the three steps of making system changes, as outlined by Lewin's Change Management Model. Employees' natural aversion to change is addressed in the unfreeze phase. Specifically, the model stipulates those businesses must be ready to address change-related pushback and other concerns that may arise. After the change has been started, the transition period is where proper reassurance and leadership are essential to its successful execution. After the system has been effectively applied, the organization "refreezes," or resumes normal operations in accordance with the new policies. Conversely, the ADKAR framework is focused on outcomes. Every member of a company can share in the benefits of the system's deployment under this model. The primary function of this instrument is to assist management in locating problematic areas in the change management procedure. Lastly, there is the eight-stage Kotter model, which highlights key ideas related to change implementation at each stage (Cameron & Green, 2019). Kotter's eight-step approach will be used in this project.
The new system will be implemented based on this model. Following.
3 templates are due based on the focus review. Attached are the temp.docxjesusamckone
3 templates are due based on the focus review. Attached are the templates .
the following need to be completed:
1-system disorder -cardiovascular disorder.
2-basic concept-legal responsibilities -obtaining informed consent for an adolescent.
3-system disorder-skin infection tinea pedis.
.
3-4 page essayInequality of income is greater in the United Sta.docxjesusamckone
3-4 page essay:
Inequality of income is greater in the United States than in other capitalistic countries. Taking this fact into consideration, what moral obligation, if any, do we have individually and as a society to narrow the gap? What role should the business community play? Defend your answer with ethical argumentation.
.
3 Vision Visioning is relatively easy. Casting a shared and clea.docxjesusamckone
3 Vision V
isioning is relatively easy. Casting a shared and clear vision, then holding one another accountable for its pursuit is what’s tough.
A vision is an expression of what a person or an organization cares about.
The insight to see new paths, the courage to try them, and judgment to measure results—these are the qualities of a leader. —MARY PARKER FOLLETT
WHY POLICE MANAGERS GET INTO TROUBLE!
The future isn’t what it used to be. —Yogi Berra Obviously police managers can get into trouble for a lot of reasons. The seven reasons I most often see follow. First, they choose to forfeit their integrity for the slick, fast, questionable shortcuts to success. Second, their vision isn’t shared by others. Third, the vision lacks clarity. Four, the vision may be great, but it is sorely void of a strategy for making it happen. Five, worse yet, it may contain a viable strategy, but there’s no built-in accountability. Six, some managers fail to recognize and deal with the existing culture.
We’ll tackle these issues in the following four sections:
• Vision
• Strategy
• Culture
• Prospection
VISION
If you have built castles in the air, your work need not be lost; that is where they should be. Now put the foundations under them. —Henry David Thoreau
A vision is stable; it doesn’t change often or much. After all, what we truly value does not flip-flop daily. Values are enduring and therefore visions are, too. A vision is a compass for maintaining a steady point toward a destination that we really care about. Strategy serves as a rudder for altering direction, speed, and tactics to successfully navigate the incoming tempest to change. Visions are constant while strategies vary.
The twentieth century began by changing the old constancies, while the twenty-first century began with change as the only constant.
The remainder of this section covers (1) the ingredients or “recipe” for a vision, (2) building a shared vision or not, and (3) accountability. (The foundational need for a clear vision is a part of strategy.)
Recipe
Here are the key characteristics of vision:
Purpose/Mission. Whether you call it a mission or a purpose, a vision statement must articulate the fundamental reason for the organization’s existence. It explains exactly why you exist and why you’re important.
Future. It paints an inspiring future that is not out of sight, but slightly out of reach. It is not an idle dream, but rather a compelling picture of the way it ought to look.
Values. A vision statement is loaded with values. It tells the reader precisely what the organization stands for and is prepared to be measured on.
Principled Decision Making. A shared vision should be judged on its ability to encourage principled decisions. Here’s the question: “Does my vision statement help me to know the wrong path while pointing to the right one?” When you study your shared vision, are you comfortable that it propels you toward moral high ground?
Change Agent. A shared vi.
3 Power points on nutrition while home schooling1 for elementary.docxjesusamckone
3 Power points on nutrition while home schooling
1 for elementary kids
1 for middle school kids
1 for parents
Must be 10 slide minimum
Must have pictures appropriate for school aged kids
Bullet points
Must include (only) one youtube video
.
3 paragraph minimum, in text references, and scholarly references. .docxjesusamckone
3 paragraph minimum, in text references, and scholarly references.
Post an explanation of the differences between the public and private health insurances as well as the difference in access to care based on one’s insurance.
Explain the differences between Medicare and Medicaid in terms of eligibility, cost, benefits, services provided, and limitations in services.
Finally, describe special programs that your state’s Medicaid program offers to increase access to care for vulnerable populations, such as pregnant women, children, single mothers, or immigrants.
.
2HOW THANKSGIVING AND SUPER BOWL TRAFFIC CONTRIBUTE TO FLIGH.docxjesusamckone
2
HOW THANKSGIVING AND SUPER BOWL TRAFFIC CONTRIBUTE TO FLIGHT DELAYS Comment by Jeremy Hodges: You should have a meaningful title that describes what your study is about. Start with a word like “examine” or “explore” to identify the type of study you conducted.
by
XXXXX
A Graduate Capstone Project Submitted to the College of Aeronautics,
Department of Graduate Studies, in Partial Fulfillment
of the Requirements for the Degree of
Master of Science in Aeronautics
Embry-Riddle Aeronautical University
Worldwide Campus
May 2018
HOW THANKSGIVING AND SUPER BOWL TRAFFIC CONTRIBUTE TO FLIGHT DELAYS
by
XXXXX
This Graduate Capstone Project was prepared under the direction of the candidate’s Graduate Capstone Project Chair, XXXXX, Comment by Jeremy Hodges: Dr. Jeremy Hodges
Worldwide Campus, and has been approved. It was submitted to the
Department of Graduate Studies in partial fulfillment
of the requirements for the degree of
Master of Science in Aeronautics
Graduate Capstone Project:
___________________________________________
XXXXXXXX. Comment by Jeremy Hodges: Jeremy Hodges, PhD
Graduate Capstone Project Chair
________________
xxii
Date
xxii
ii
xxii
xxii
ixAcknowledgements Comment by Jeremy Hodges: Add any acknowledgments here. You may use first person in this section, but avoid it everywhere else.
I'd like to thank my legs, for always supporting me; my arms, who are always by my side; and lastly my fingers, I can always count on them.
Abstract
Scholar: XXXXX
Title: How Thanksgiving and Super Bowl Traffic Contribute to Flight Delays
Institution: Embry-Riddle Aeronautical University
Degree: Master of Science in Aeronautics
Year: 2017
This study explores the effects of non-scheduled flights on scheduled flight delays during Thanksgiving and Super Bowl across 5 years. Flight delay data were collected from the Bureau of Transport Statistics and the Federal Aviation Administration. Super Bowl and Thanksgiving were chosen as the special events of interest for this study as they provided complementary datasets. Super Bowl showed an increase in non-scheduled flights whereas Thanksgiving showed greater scheduled flight operations. The results of this study concluded that scheduled flights showed greater delays during Super Bowl when compared to Thanksgiving. A significant interaction was also found to exist between scheduled and non-scheduled flights operating during the two special events. Both scheduled flight delays and non-scheduled flight delays increased during Super Bowl. However, during Thanksgiving this relationship did not exist – scheduled flights had much fewer delays than non-scheduled flights. Due to the increase in the number of non-scheduled flight operations during Super Bowl, delays increased thereby increasing operating costs for flights. The outcomes of this study shed light on another aspect of airspace efficiency that could be researched to reduce costs and improv.
3 page essay In-text scholar references in APA formatI.docxjesusamckone
**3 page essay In-text scholar references in APA format**
Introduction
Briefly explain Corrigan’s model of the stages of stigma and his recommendations and hierarchy about recovery.
Explain whether Delle’s experience follows that model. Use specific examples to argue your perspective. If you agree, identify which stage of recovery Delle is in.
Analyze Delle’s reports about his own experiences with both types of stigma. Provide specific examples, and in your analysis consider the following questions:
Does one type of stigma predominate in his talk?
Which of Delle’s personal values or beliefs were challenged by his internalizations about his own illness and help-seeking?
What strengths does he exhibit?
What was the primary benefit of his diagnosis?
Do you think his experience would be different if his culture was different? Explain why or why not?
Conclusion
.
3 Law peer reviewed references needed.Answer the Discussion Board bo.docxjesusamckone
3 Law peer reviewed references needed.Answer the Discussion Board board questions in paragraph form.
1. A premature infant was delivered at Woman’s Hospital by the plaintiff. The child died shortly after birth, and the plaintiff was assured by the floor nurse that the hospital would take care of the infant’s burial. When the mother went to the obstetrician for an examination six weeks later, she was given her folder to hold while waiting for the physician. She found in it a note from the pathologist about disposal of the baby’s body. When the plaintiff asked the physician about the disposal of the body, he instructed his nurse to take her to the hospital across the street to see someone who would tell her what had been done with the baby. When the woman and the nurse found the person, the plaintiff was handed a large jar with the baby’s body inside. As a result, the plaintiff suffered nightmares, could not sleep, was depressed when she was around children, had surgery for a pseudopregnancy, and required psychiatric treatment. Should a patient–physician relationship include the contract to dispose of a dead body?
2. The plaintiff’s 18-year-old son died suddenly at home. His body was taken to the hospital, where the cause of death could not be found without an autopsy. The deputy medical examiner ordered a postmortem examination. The plaintiff was a member of the Jewish Orthodox faith and refused the postmortem examination of his son on the basis that religious conviction prohibited any molestation of the body after death. Is freedom of religion curtailed by a law that has a compelling state interest?
.
2To ADD names From ADD name Date ADD date Subject ADD ti.docxjesusamckone
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To: ADD names From: ADD name Date: ADD date Subject: ADD title
Introduction
Lorem ipsum dolor sit amet, consectetur adipiscing elit. Vestibulum et nisl ante. Etiam pulvinar fringilla ipsum facilisis efficitur. Maecenas volutpat risus dignissim dui euismod auctor. Nulla facilisi. Mauris euismod tellus malesuada dolor egestas, ac vulputate odio suscipit.
Sed pellentesque sagittis diam, sit amet faucibus diam lobortis quis. Sed mattis turpis ligula, in accumsan ante pellentesque eu. Quisque ut nisl leo. Nullam ipsum odio, eleifend non orcinon, volutpat sollicitudin lacus (Cuddy, 2002). Identify Changes
Donec tincidunt ligula eget sollicitudin vehicula. Proin pharetra tellus id lectus mollis sollicitudin. Etiam auctor ligula a nulla posuere, consequat feugiat ex lobortis. Duis eu cursus arcu, congue luctus turpis. Sed dapibus turpis ac diam viverra consectetur. Aliquam placerat molestie eros vel posuere.
This Photo by Unknown Author is licensed under CC BY-SA
Figure 1. Title (Source: www.source-of-graphic.edu )Product Offerings
Sed facilisis, lacus vel accumsan convallis, massa est ullamcorper mauris, quis feugiat eros ligula eget est. Vivamus nunc turpis, lobortis et magna a, convallis aliquam diam. Lorem ipsum dolor sit amet, consectetur adipiscing elit.
Figure 2. Title (Source of data citation)
Lorem ipsum dolor sit amet, consectetur adipiscing elit. Vestibulum et nisl ante. Etiam pulvinar fringilla ipsum facilisis efficitur. Maecenas volutpat risus dignissim dui euismod auctor. Nulla facilisi. Mauris euismod tellus malesuada dolor egestas, ac vulputate odio suscipit. Capabilities
Donec tincidunt ligula eget sollicitudin vehicula. Proin pharetra tellus id lectus mollis sollicitudin. Etiam auctor ligula a nulla posuere, consequat feugiat ex lobortis. Duis eu cursus arcu, congue luctus turpis. Sed dapibus turpis ac diam viverra consectetur.
References
Basu, K. K. (2015). The Leader's Role in Managing Change: Five Cases of Technology-Enabled Business Transformation. Global Business & Organizational Excellence, 34(3), 28-42. doi:10.1002/joe.21602.
Connelly, B., Dalton, T., Murphy, D., Rosales, D., Sudlow, D., & Havelka, D. (2016). Too Much of a Good Thing: User Leadership at TPAC. Information Systems Education Journal, 14(2), 34-42.
Rouse, M. (2018). Changed Block Tracking. Retrieved from Techtarget Network: https://searchvmware.techtarget.com/definition/Changed-Block-Tracking-CBT
Change the Chart Title to Fit Your Needs
Series 1 Category 1 Category 2 Category 3 Category 4 4.3 2.5 3.5 4.5 Series 2 Category 1 Category 2 Category 3 Category 4 2.4 4.4000000000000004 1.8 2.8 Series 3 Category 1 Category 2 Category 3 Category 4 2 2 3 5
Assessing Similarities and Differences in Self-Control
between Police Officers and Offenders
Ryan C. Meldrum1 & Christopher M. Donner2 & Shawna Cleary3 &
Andy Hochstetler4 & Matt DeLisi4
Received: 2 August 2019 /Accepted: 21 October 2019 /
Published online: 2 December 2019
# Southern Criminal.
3 page essay regarding civil liberties, civil rights, and the presid.docxjesusamckone
3 page essay regarding civil liberties, civil rights, and the presidency.
(intro) Must briefly discuss each topic then make a statement about a contemporary political problem related to one of the topics.
(Body) identify, discuss and describe a contemporary problem related to one of the topics.
(conclusion) construct and communicate a solution to the problem.
.
2TITLE OF PAPERDavid B. JonesColumbia Southe.docxjesusamckone
2
TITLE OF PAPER
David B. Jones
Columbia Southern University
BBA: 3201 Principles of Marketing
Nancy Ely Mount
Month/Date/ 2020
Marketing is
Four Elements of Marketing:
Creating
Communicating
Delivering
Exchanging
Holistic Marketing Concept is a people oriented approach utilizing the four principles of :
Relationship
Integrated
Internal
Performance marketing
.
2Running head THE JONES ACTThe Jones Act 2.docxjesusamckone
2
Running head: THE JONES ACT
The Jones Act 2
The Jones Act of the Merchant Marine Act of 1920
Latissa Butler
American Public University
Dr. Wallace Burns
February 23, 2020
The Jones Act of the Merchant Marine Act of 1920
The century-old Merchant Marine law of 1920, also known as "Jones Act" has been part of a contentious topic in the U.S for a long time. Jones Act has seen an excessive strain in the economy with prices of goods in many states hiking due to the restriction of foreign ships into U.S water territorials. There has also been a tremendous impact on the environment and internal revenue. The limits have impacted heavily on people living in the coasts of Hawaii, Alaska the island of Puerto Rico and Guam as a result of the Section 27 act which only allows "cabotage".
Conversely, the federal law has fostered domestic shipbuilding leading to increased employment and a boost to national security. Jones Act also allows the compensation of sailors who might experience accidents in the line of duty. If this were to happen, I am in support of the repealing part of the law that acts as a burden to the American citizen.
Since its enactment to law, the Jones Act, has hit hardest on the economy of U.S. despite the reforms done on Section 28. The restrictions on vessels made and operated by Americans has led to the variability in the shipping rates. The cost of transporting commodities has risen drastically due to the lack of competition from foreign markets, ultimately leading to an increase in prices of goods (Washington Post, 2010). Shipping industries locally, on the other hand, have increased the costs of the services they offer. The move to raise the prices of the available commodities has seen many citizens seeking for alternative means of importing and transporting their produce from the neighboring countries. The lack of a free market that has move to the states, must settle for higher prices than others due to the difference in the shipping cost. According to The International Trade Commission's 1995 Analysis, the cost incurred during the transportation of goods by these means apart from the sea is also high and impact on the economy of the country. The amount of fuel consumption during transporting goods through road is too expensive when evaluated.
The effect of the Jones Act on the environment has also been felt across the state. The smoke and gases released as a result of traffic have led to the rise in temperatures in a different part of America. Carbon emission has, in the past, contributed to high cost incurred when managing. Additionally, the restriction has led to a loss in the amount of foreign revenue in the U.S. Due to this fact, a lot of bilateral agreements have failed as a result of the Jones Act law which has consequently had an effect on the economy of the U.S (Hoxie, Phillip, Smith & Vincent, 2019). In my opinion, based on the impact the law has on the economy of the co.
2958 IEEE TRANSACTIONS ON INFORMATION FORENSICS AND SECURITY, .docxjesusamckone
2958 IEEE TRANSACTIONS ON INFORMATION FORENSICS AND SECURITY, VOL. 14, NO. 11, NOVEMBER 2019
Interdependent Strategic Security Risk Management
With Bounded Rationality in the Internet of Things
Juntao Chen , Student Member, IEEE, and Quanyan Zhu, Member, IEEE
Abstract— With the increasing connectivity enabled by the
Internet of Things (IoT), security becomes a critical concern,
and users should invest to secure their IoT applications. Due to
the massive devices in the IoT network, users cannot be aware
of the security policies taken by all its connected neighbors.
Instead, a user makes security decisions based on the cyber
risks that he perceives by observing a selected number of
nodes. To this end, we propose a model which incorporates
the limited attention or bounded rationality nature of players
in the IoT. Specifically, each individual builds a sparse cognitive
network of nodes to respond to. Based on this simplified cognitive
network representation, each user then determines his security
management policy by minimizing his own real-world security
cost. The bounded rational decision-makings of players and their
cognitive network formations are interdependent and thus should
be addressed in a holistic manner. We establish a games-in-
games framework and propose a Gestalt Nash equilibrium (GNE)
solution concept to characterize the decisions of agents and
quantify their risk of bounded perception due to the limited
attention. In addition, we design a proximal-based iterative
algorithm to compute the GNE. With case studies of smart
communities, the designed algorithm can successfully identify
the critical users whose decisions need to be taken into account
by the other users during the security management.
Index Terms— Risk management, bounded rationality, cogni-
tive networks, Internet of Things, smart community.
I. INTRODUCTION
RECENT years have witnessed a significant growthof urban population. As the growth continues, cities
need to become more efficient to serve the surging pop-
ulation. To achieve this objective, cities need to become
smarter with the integration of information and communication
techniques (ICTs) and urban infrastructures. Driven by the
advances in sensing, computing, storage and cloud technolo-
gies, the Internet of Things (IoT) plays a central role in
supporting the development of smart city. Though IoT enables
a highly connected world, the security of IoT becomes a
critical concern. There are 5.5 million new things connected
Manuscript received May 21, 2018; revised March 4, 2019; accepted
April 9, 2019. Date of publication April 15, 2019; date of current ver-
sion July 2, 2019. This work was supported in part by the National Sci-
ence Foundation under Award SES-1541164 and Award ECCS-1847056,
in part by the Army Research Office (ARO) under Grant W911NF1910041,
and in part by a grant through the Critical Infrastructure Resilience
Institute (CIRI). The associate editor coordinating the review of this
manuscript.
2
BUS 503 JOURNAL
BUS 503 SAMPLE Journal
Student NAME
Professor Name
1
Running head: BUS 503 JOURNAL
Due Date: May 12, 2019
Course Quotes
“What does it mean for our writing productivity and writing quality? Simply put, it means this: if we commit to practice our academic writing, and obtain continual feedback, our writing and productivity levels will improve” (Goodson, 2017, p. 9).
Example of a Comment:
I have found that writing requires practice. Technology such as texting and social media has hindered my academic writing, so I must be deliberate in practicing academic writing.
“Every dimension of their future success as academics (grades, promotions, presentations, to professional groups, funding for research projects) will depend on how well and how much they write” (Goodson, 2017, p. 22).
Example of an Aha Moment:
This quote reminded of an inspirational leader who is able to eloquently present information based on research and facts. Research indicates that academic writing is part of our personal and professional daily life, yet, we do not align with the concept.
“Even if you don’t see yourself as a writer, yet, practicing new habits and strategies will help you develop this new perspective…” (Goodson, 2017, p. 23).
Example of a questions:
What steps do I need take to develop new habits and strategies? Goodson (2017) outlines steps that I will need to learn and embrace to embark on my academic writing development.
References:
In this area add ALL references you are using for your journal – for example you could immediately add our two course texts. The advantage of having this added is when you compose your paper/project – you will already have your reference page completed per APA formatting:
Goodson, P. (2017). Becoming an academic writer: 50 exercises for paced, productive, and powerful writing. Sage Publications.
REFLECTIVE JOURNAL
1
REFLECTIVE JOURNAL
Reflective Journal
Edina Purser
University of Mary Business Research and Writing
Karmen P. Sorenson
01 Jun 2020
Reflective Journal
Exercise 7
"I have, therefore, learned to keep writing diaries as a mechanism and a place for documenting my progress" (Goodson, 2013, p.36). Goodson's advice of constant writing of diaries reminds me of Project Diaries' (2011, p.1) quote that "Keeping project records, including the preparation, assembly, and preservation of such records is considered one of the most important duties and responsibilities that the Engineer delegates to the Inspector." Thus, I am aware that diaries are evaluation tools for recording data over a particular period. Diaries depend on adequate documentation of a continuing process. Therefore, I ensure that I complete with my entries when I am close to a specific event since logs are not suitable for evaluation after the implementation of any event.
However, I still have the option of using journals to reconstruct events. I ensure that I writ.
26.5Albert Beveridge, Defense of Imperialism”Albert Beveridge (.docxjesusamckone
26.5Albert Beveridge, “Defense of Imperialism”
Albert Beveridge (1862-1927) was a Republican Senator from Indiana, historian, and imperialist. A supporter of President Theodore Roosevelt (in office from 1901-1909), Beveridge supported American expansion in the Philippines, Cuba, and Puerto Rico after the American victory in the Spanish-American War (1898). In “Defense of Imperialism,” Beveridge portrays Americans as a people favored by God who are destined to rule over additional lands and achieve commercial supremacy. He did not believe that the people of the Philippines, Cuba, and Puerto Rico were mature or capable of self-government, which justified American rule. In addition, Beveridge acknowledges the importance of imperial adventures to justifying national greatness in the early twentieth-century. Beveridge’s ideas represent, in sum, two primary justifications for the New Imperialism of the late nineteenth and early twentieth-centuries. On the one hand, imperialists argued that foreign control was necessary for peoples not yet ready to govern themselves. On the other hand, they recognized that imperialism served the interests of the metropole insofar as it justified “Great Power” status among the community of nations.
It is a noble land that God has given us; a land that can feed and clothe the world; a land whose coastlines would enclose half the countries of Europe; a land set like a sentinel between the two imperial oceans of the globe, a greater England with a nobler destiny.
It is a mighty people that He has planted on this soil; a people sprung from the most masterful blood of history, a people perpetually revitalized by the virile, man-producing working-folk of all the earth; a people imperial by virtue of their power, by right of their institutions, by authority of their Heaven-directed purposes— the propagandists and not the misers of liberty.
It is a glorious history our God has bestowed upon His chosen people; a history heroic with faith in our mission and our future; a history of statesmen who flung the boundaries of the Republic out into unexplored lands and savage wilderness; a history of soldiers who carried the flag across blazing deserts and through the ranks of hostile mountains, even to the gates of sunset; a history of a multiplying people who overran a continent in half a century; a history of prophets who saw the consequences of evils inherited from the past and of martyrs who died to save us from them; a history divinely logical, in the process of whose tremendous reasoning we find ourselves today.
Therefore, in this campaign, the question is larger than a party question. It is an American question. It is a world question. Shall the American people continue their march toward the commercial supremacy of the world? Shall free institutions broaden their blessed reign as the children of liberty wax in strength, until the empire of our principles is established over the hearts of all mankind?
Have we no mission to per.
2Evaluating StocksEvaluating StocksLearning Team BFIN402.docxjesusamckone
2
Evaluating Stocks
Evaluating Stocks
Learning Team B
FIN/402
03/16/2020
Troy Mahone
The stocks in this portfolio are the following: PepsiCo, Apple, Microsoft, Aritzia, and Amazon. An assessment was conducted to establish if the stocks should remain in the portfolio.
Stock Reviews and Discussion
If I review the investment in PepsiCo., the business has reflected a slight decrease in the stock price, as being traded daily on the floor, the reason which we can assume is the over all market turbulence, being caused by the Oil market, and it is directly impacting US economy, and hence reflecting the same on the stocks trade in the market.
Apple Inc., stock has also reflected a bit decline as directly related to activities being performed in the market, more over the share is constantly moving the range of $30 up/down, being range bound, hence reflects that the business is performing well, and keeping at the place in the market. Citing Chinese government data, Reuters recently reported that Apple sold just 494,000 iPhones in the country in February. That was a steep decline from the 1.27 million units the company had shipped in the prior-year period and the two million units sold in January. The situation was bad across the board, as overall smartphone shipments fell 54.7% annually during the month, according to the China Academy of Information and Communications Technology.
Microsoft has reflected a steady decline, although it is not much material, and market expectancy is to correct it, I believe the more effect on Microsoft stock price down fall is related to news spread in the market, that Bill Gates is resigning himself, from the position of the President and leaving the board, market sentiments are attached to this news, but I believe in coming few months, business is going to show tremendous growth in the shares value. I feel that Microsoft offers many types of shares like mutual funds holders, individuals, stakeholders and other institutional shares. With these shares they are often bought and sold. The rates of shares range 42.14% to 6.18%.
Aritizia has shown some of the great moment during the last tenure, touching up the higher side and then again the lower side, is a mixed up reaction, as it moved between range of $200-250 in few days, the reason of such movement is overall market performance, the oil war, and the Corona virus worldwide economic impact. The current state of our society has resulted in a very volatile market. In times like these investors may be cautious towards putting their savings into stocks. However, this is also a good time to buy at low prices. ATZAF has seen a decline in market price over the past month, however a significant amount of that decline can be attributed to nation-wide panic. Most of the clothing inventory held by Aritzia comes from Vietnam. Countries in Asia are being hit especially hard by the virus and as a result North American companies are seeing experiencing breaks in their sup.
A Strategic Approach: GenAI in EducationPeter Windle
Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
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June 3, 2024 Anti-Semitism Letter Sent to MIT President Kornbluth and MIT Cor...Levi Shapiro
Letter from the Congress of the United States regarding Anti-Semitism sent June 3rd to MIT President Sally Kornbluth, MIT Corp Chair, Mark Gorenberg
Dear Dr. Kornbluth and Mr. Gorenberg,
The US House of Representatives is deeply concerned by ongoing and pervasive acts of antisemitic
harassment and intimidation at the Massachusetts Institute of Technology (MIT). Failing to act decisively to ensure a safe learning environment for all students would be a grave dereliction of your responsibilities as President of MIT and Chair of the MIT Corporation.
This Congress will not stand idly by and allow an environment hostile to Jewish students to persist. The House believes that your institution is in violation of Title VI of the Civil Rights Act, and the inability or
unwillingness to rectify this violation through action requires accountability.
Postsecondary education is a unique opportunity for students to learn and have their ideas and beliefs challenged. However, universities receiving hundreds of millions of federal funds annually have denied
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The House of Representatives will not countenance the use of federal funds to indoctrinate students into hateful, antisemitic, anti-American supporters of terrorism. Investigations into campus antisemitism by the Committee on Education and the Workforce and the Committee on Ways and Means have been expanded into a Congress-wide probe across all relevant jurisdictions to address this national crisis. The undersigned Committees will conduct oversight into the use of federal funds at MIT and its learning environment under authorities granted to each Committee.
• The Committee on Education and the Workforce has been investigating your institution since December 7, 2023. The Committee has broad jurisdiction over postsecondary education, including its compliance with Title VI of the Civil Rights Act, campus safety concerns over disruptions to the learning environment, and the awarding of federal student aid under the Higher Education Act.
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• The Committee on Ways and Means has been investigating several universities since November 15, 2023, when the Committee held a hearing entitled From Ivory Towers to Dark Corners: Investigating the Nexus Between Antisemitism, Tax-Exempt Universities, and Terror Financing. The Committee followed the hearing with letters to those institutions on January 10, 202
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COSO Framework.docx
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Running head: COSO FRAMEWORK 1
COSO FRAMEWORK 2
COSO Framework
Name: Vikesh Desai
University of the Cumberland’s
Info Tech Import in Strat Plan (ITS-831-02) Date: February 15,
2020
COSO Framework
In 1985, five largest finance, accounting, and auditing oversight
committees in the U.S established the Committee of Sponsoring
Organizations
(COSO) to patron National Committee on Fraudulent Financial
Reporting. The National Committee established a guide to guide
tackle internal con-
trols, fraud prevention, and enterprise risk, management. This
paper focuses on internal controls. The COSO framework
expresses internal control
as an approach intended to offer practical assurance of objective
attainment, including operations efficiency and effectiveness,
financial reporting
dependability, and pertinent laws and regulations compliance.
The COSO framework comprises of five components which
affect these objec-
tives, the core of internal control. The control environment is
4. the initial constituent. This component encompasses a set of
ideals, structures, and
processes, offering a footing for the implementation of internal
control throughout an organization (Pearlson, Saunders &
Galletta, 2019). The board
of directors and executives in an organization set the tone with
regard to internal control significance in the organization.
Senior management
reinforces expectations at various organizational levels. Control
environment entails organizational ethics and integrity,
organizational structure and
authority and responsibility assignment, the parameters to
empower the board of directors to fulfil its responsibility of
governance oversight, and
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authority and responsibility assignment, the parameters to
empower the board of directors to fulfil its responsibility of
governance oversight, and
human resource procedures and policies (Pearlson et al., 2019).
Control environment is the footing in which an effectual
internal control system is
built for an organization to function effectually and efficiently,
to offer dependable reporting, and conform with all pertinent
laws and regulations
(Uwadiae, 2015). The right people in the right roles are critical
to the success of the control environment component. The
second component is risk
assessment, which offers a base for establishing how an
organization manages risks (Sari, Kosala, Ranti & Supangkat,
2018). Every organization
faces various risks, both from internal and external sources.
Risk entails the likelihood that an adverse event will take place
and will negatively im-
pact objective attainment. Risk assessment encompasses an
active approach for recognizing and evaluating risks to the
success of goals. This com-
ponent necessitates management to take into account the effect
of probable changes in both external and internal setting and
establish actions to
manage the impact (Sari et al., 2018). A prerequisite to risk
assessment is establishing goals at various organizational
levels. An organization stipu-
lates goals relating to processes, reporting, and amenability so
6. as to recognize and examine risks to these goals sufficiently.
Risk assessment en-
ables and organization to effectively identify, analyze, and
mitigate risks in the internal process of an organization to
facilitate effective and effectual
processes, dependable reporting, and complying with all
pertinent laws and regulations (Uwadiae, 2015). The third
component is control activi-
ties. This element comprises actions detailed in procedures,
policies, and standards which help an organization to mitigate
risks to ensure objective
attainment. In simple terms, control activities entail actions for
minimization of risks (Janvrin, Payne, Byrnes, Schneider &
Curtis, 2012). Control
activities are performed at all organizational stages and at
different levels of business processes. The need for control
activities is established in the
process of risk assessment. Control activities are either
preventive (actions to deter the occurrence of adverse events) or
detective (actions to identi-
fy adverse events before they occur) in nature and may entail
various manual and automated activities (Janvrin et al., 2012).
Control activities en-
compass the selection, design, and implementation of control
activities that contribute to risk moderation and over the
technology environment to
achieve the objectives. The better the control activities, the
more successful an organization is at achieving the COSO
framework objectives. The
fourth component is information and communication. Info is
needed for an organization to implement responsibilities of
internal control to enable
the attainment of internal control goals (Pearlson et al., 2019).
Management obtains info from both external and internal
avenues. Communication,
both externally and internally, offers an organization with
7. needed info to implement daily internal control activities, as
required to respond to and
support the achievement of objectives (Pearlson et al., 2019).
Communications allow organizational staff to comprehend
obligations of internal con-
trol and its significance to the attainment of goals. Information
and communication component encompass generation and usage
of appropriate,
quality info and interior and exterior communication of that
information to enable internal control functioning.
6
7
5
7
Having accurate info at the correct time and communicating that
information is critical to successful and effectual operations,
consistent reporting,
and conforming with laws and regulations in this complex
business environment (Rae, Sands & Subramaniam, 2017). The
fifth and final component
is monitoring, which entails ongoing, separate evaluation, or a
combination of the two to verify the functioning of the five
internal control compo-
nents (Rae et al., 2017). Ongoing evaluation is carried out in a
real-time basis and is built into the routine operations while
separate evaluation is car-
ried out periodically. Evaluation findings are examined, and
deficiencies communicated. Monitoring addresses how all the
five internal control com-
ponents are applied and establishes if the internal control is
operating efficiently and effectively (Sari et al., 2018). In an IT
8. audit, the auditor
would be more concerned about the control activities.
According to Hall (2015), IT audit encompasses examination of
controls withing IT in-
frastructure to establish if controls in place are safeguarding
organizational assets and operating effectively to achieve
organizational objectives.
Control installation is not enough to offer adequate security, but
the appropriate installation of effective controls is necessary
(Hall, 2015). The audi-
tor tests control activities to determine their adequacy and
effectiveness. Thus, an auditor in an IT audit would be more
concerned about control ac-
tivities to determine the ability of the control activities in place
to protect organizational information assets and properly
communicate information
to authorized individuals. Implementing the COSO framework
necessitates assessing the five components and the principles
against the current in-
ternal control system of the organization and adjusting
accordingly. This framework is implemented in five stages. The
initial phase encompasses
plan and scope. In this phase, an implementation team is
established, which develops implementation plans and the scope
of implementing the
framework (Moeller, 2013). The team also evaluated the COSO
framework components. The second stage entails assessing and
documenting.
In this stage, the implementation team assesses the control
structure of the organization to determine if it needs COSO
framework guidelines. The
team also documents existing processes and controls and carries
out a gap assessment (Moeller, 2013). The third phase is the
implementation of
the remediation plan in which the gaps are remediated. The
fourth phase entails designing, testing, and reporting of the
9. framework. The fifth and
final phase is optimizing the efficacy of the internal controls to
ensure that the COSO framework mesh with the organization’s
goals and strategies
(Moeller, 2013). Also, monitoring is important to ensure the
controls remain effective. In conclusion, the COSO framework
components lay a footing
for comprehensive internal control with an organization through
sound management and philosophy, stressing responsibility for
control. The risks
confronting an organization are recognized and evaluated
regularly at all organizational level and control activities put in
place to mitigate these
risks. Info is vital to risk identification and achieving
organizational objectives, and this information is passed down
through developed communica-
tion avenues in an organization. Monitoring the whole internal
control systems essential for it to function effectively and
efficiently.
References
Hall, J. A. (2015). Information technology auditing. Cengage
Learning. Janvrin, D. J., Payne, E. A., Byrnes, P., Schneider, G.
P., & Curtis, M. B. (2012).
The updated COSO Internal Control—Integrated Framework:
Recommendations and opportunities for future research. Journal
of Information
Systems, 26(2), 189-213. Moeller, R. R. (2013). Executive's
Guide to COSO Internal Controls: Understanding and
Implementing the New Frame-
work. John Wiley & Sons. Pearlson, K. E., Saunders, C. S., &
Galletta, D. F. (2019). Managing and using information
systems: A
strategic approach. John Wiley & Sons. Rae, K., Sands, J., &
10. Subramaniam, N. (2017). Associations among the five
components within COSO inter-
nal control-integrated framework as the underpinning of quality
corporate governance. Australasian Accounting, Business and
Finance Journal,
11(1), 28-54. Sari, R., Kosala, R., Ranti, B., & Supangkat, S. H.
(2018, October). COSO Framework for Warehouse Management
Internal Control
Evaluation: Enabling Smart Warehouse Systems. In 2018
International Conference on ICT for Smart Society (ICISS) (pp.
1-5). IEEE. Uwadiae, O. (2015).
COSO–An Approach to Internal Control Framework. Delloite,
Retrieved from
https://www2.deloitte.com/ng/en/pages/audit/articles/financial-
re-
porting/coso-an-approach-to-internal-control-framework.html
1
4
8
9
1 1 10 1
1
1
11
2/17/2020 Originality Report
12. 1
Student paper
COSO FRAMEWORK 1
Original source
COSO FRAMEWORK 1
2
Student paper
COSO FRAMEWORK 2
Original source
coso framework 2
2
Student paper
University of the Cumberland’s
Original source
University of Cumberland’s
3
Student paper
February 15, 2020
13. Original source
February 15, 2020
2
Student paper
In 1985, five largest finance, account-
ing, and auditing oversight commit-
tees in the U.S established the Com-
mittee of Sponsoring Organizations
(COSO) to patron National Commit-
tee on Fraudulent Financial
Reporting.
Original source
Components of the COSO Frame-
work The Committee of Sponsoring
Organizations of the Treadway Com-
mission (COSO) was founded in 1985
by five United States’ largest finance,
auditing, and accounting oversight
committees
4
Student paper
The COSO framework comprises of
five components which affect these
objectives, the core of internal
control.
Original source
14. COSO Framework for Internal Con-
trols comprises of five components
5
Student paper
Senior management reinforces ex-
pectations at various organizational
levels.
Original source
Management reinforces expecta-
tions at the various levels of the
organization
6
Student paper
Every organization faces various
risks, both from internal and exter-
nal sources.
Original source
Every organization encounters risks
from both internal and external
sources
7
Student paper
15. The third component is control
activities.
Original source
The third component is to control
activities
5
Student paper
Control activities are performed at
all organizational stages and at dif-
ferent levels of business processes.
Original source
Control activities are performed at
all levels of the entity, at various
stages within business processes,
and over the technology
environment
7
Student paper
The fourth component is informa-
tion and communication.
Original source
The fourth component is informa-
tion and communications
16. 1
Student paper
In an IT audit, the auditor would be
more concerned about the control
activities.
Original source
Auditor would most be concerned
during an IT audit
4
Student paper
The team also evaluated the COSO
framework components.
Original source
COSO FRAMEWORK - COMPONENTS
8
Student paper
The updated COSO Internal Control
—Integrated Framework:
Original source
The Updated COSO Internal Control
Framework
17. 9
Student paper
Executive's Guide to COSO Internal
Controls:
Original source
Executive’s Guide to COSO Internal
Controls
1
Student paper
John Wiley & Sons.
Original source
John Wiley & Sons
2/17/2020 Originality Report
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Student paper 100%
Student paper 100%
Student paper 100%
18. Student paper 100%
Student paper 100%
Student paper 96%
1
Student paper
E., Saunders, C. S., & Galletta, D.
Original source
E., Saunders, C S., & Galletta, D
10
Student paper
Managing and using information
systems:
Original source
Managing and using information
systems
1
Student paper
A strategic approach. John Wiley &
Sons. Rae, K., Sands, J., & Subramani-
am, N.
19. Original source
a strategic approach John Wiley &
Sons Rae, K., Sands, J., & Subramani-
am, N
1
Student paper
Associations among the five compo-
nents within COSO internal control-
integrated framework as the under-
pinning of quality corporate gover-
nance. Australasian Accounting,
Business and Finance Journal, 11(1),
28-54. Sari, R., Kosala, R., Ranti, B., &
Supangkat, S.
Original source
Associations among the five compo-
nents within COSO internal control
integrated framework as the under-
pinning of quality corporate gover-
nance Australasian Accounting, Busi-
ness and Finance Journal, 11(1), 28-
54 Sari, R., Kosala, R., Ranti, B., & Su-
pangkat, S
1
Student paper
COSO Framework for Warehouse
Management Internal Control Evalu-
20. ation: Enabling Smart Warehouse
Systems. In 2018 International Con-
ference on ICT for Smart Society
(ICISS) (pp.
Original source
COSO Framework for Warehouse
Management Internal Control Evalu-
ation Enabling Smart Warehouse
Systems In 2018 International Con-
ference on ICT for Smart Society
(ICISS) (pp
11
Student paper
COSO–An Approach to Internal Con-
trol Framework. Delloite, Retrieved
from
https://www2.deloitte.com/ng/en/pa
ges/audit/articles/financial-report-
ing/coso-an-approach-to-internal-
control-framework.html
Original source
COSO - An Approach to Internal Con-
trol Framework https://www2.de-
loitte.com/ng/en/pages/audit/arti-
cles/financial-reporting/coso-an-ap-
proach-to-internal-control-
framework.html