INSTRUCTIONS
You are only allowed to use the course materials (readings, discussions, etc.). You are not allowed to use the Internet. Make sure you take your time and provide complete answers. Two or three sentence answers to any of these questions will not be adequate! Your logic, thought processes and quality of your responses are what will determine your grade. Questions 1-2 are worth 15 points. Questions 3-4 are worth 10 points each. Please submit your responses in a Word document. Be sure to put your name on each page. Good luck!
1) ABC’s capital-asset procurement policy requires the Board of CAEs (BOD) approve any single acquisition over $150,000. If the board approves a project, then the treasurer will transfer the funds to the respective plant. Within one year, the internal auditing function is charged with reviewing each acquisition to check the propriety of the purchase and disbursal of funds.
ABC’s Plant Controller prepared the first proposal for a DEK cutting machine. Other plants were told to wait until internal auditing could inspect the documentation associated with the acquisition, and evaluate the project’s operating effectiveness and efficiency. The plant’s proposal was the second largest proposal ever submitted in the company’s history and it totaled $1.3 million dollars. The cost of the new machine by itself was listed in the proposal at $1.1 million. Labor and other costs necessary to remove the old machine and install the new machine totaled $200,000.
The internal auditor assigned to the investigation was Phil Ramone. Phil had been with ABC four years performing mostly production operational audits (on existing processes) and internal control payroll audits. Phil’s considerable experience in these areas led him to believe that the procedures associated with this capital-asset audit would be as simple and routine. This was not Phil’s first visit to the plant. In fact Phil had performed an audit on the plant’s payroll system only a year ago. Phil’s recollection of the experience was not a pleasant one. He had several confrontations with the plant controller, mostly as a result of personality clashes. While all the payroll issues were easily resolved, Phil felt there was still an adversarial relationship between him and the controller and was on guard for any preemptive strikes this time around by the controller.
It was a long drive to the plant so when Phil arrived a little late the day of his audit he was greeted by the controller with a perceived air of indifference and promptly led to a secluded office. The controller calmly explained that he was extremely busy and would answer any questions at the end of the day. Phil merely nodded his head and sat down in front of several tall piles of invoices, which the controller stated was the documentation supporting the purchase, set up, and testing of the new machine. Phil was somewhat surprised, fully expecting to see only a handful of invoices, but did not as.
Make sure you take your time and provide complete answers. Two or th.docxBetseyCalderon89
Make sure you take your time and provide complete answers. Two or three sentence answers to any of these questions will not be adequate! Your logic, thought processes and quality of your responses are what will determine your grade.
1)
ABC’s capital-asset procurement policy requires the Board of CAEs (BOD) approve any single acquisition over $150,000. If the board approves a project, then the treasurer will transfer the funds to the respective plant. Within one year, the internal auditing function is charged with reviewing each acquisition to check the propriety of the purchase and disbursal of funds.
ABC’s Plant Controller prepared the first proposal for a DEK cutting machine. Other plants were told to wait until internal auditing could inspect the documentation associated with the acquisition, and evaluate the project’s operating effectiveness and efficiency. The plant’s proposal was the second largest proposal ever submitted in the company’s history and it totaled $1.3 million dollars. The cost of the new machine by itself was listed in the proposal at $1.1 million. Labor and other costs necessary to remove the old machine and install the new machine totaled $200,000.
The internal auditor assigned to the investigation was Phil Ramone. Phil had been with ABC four years performing mostly production operational audits (on existing processes) and internal control payroll audits. Phil’s considerable experience in these areas led him to believe that the procedures associated with this capital-asset audit would be as simple and routine. This was not Phil’s first visit to the plant. In fact Phil had performed an audit on the plant’s payroll system only a year ago. Phil’s recollection of the experience was not a pleasant one. He had several confrontations with the plant controller, mostly as a result of personality clashes. While all the payroll issues were easily resolved, Phil felt there was still an adversarial relationship between him and the controller and was on guard for any preemptive strikes this time around by the controller.
It was a long drive to the plant so when Phil arrived a little late the day of his audit he was greeted by the controller with a perceived air of indifference and promptly led to a secluded office. The controller calmly explained that he was extremely busy and would answer any questions at the end of the day. Phil merely nodded his head and sat down in front of several tall piles of invoices, which the controller stated was the documentation supporting the purchase, set up, and testing of the new machine. Phil was somewhat surprised, fully expecting to see only a handful of invoices, but did not ask for any explanations. As Phil began looking through the myriad of statements and canceled checks he soon found one particular invoice near the top of the first pile that indicated the actual price paid for the machine itself was only $850,000.
Phil’s first reaction was to call the CAE of auditing. When he found .
Assessment 2 - Case StudyThe following situations have occurred .docxdavezstarr61655
Assessment 2 - Case Study
The following situations have occurred during the year at your audit client, Electric Blue Ltd, a large chemical company:
(a)
A clerk entered the wrong account number for a customer while entering the sales transactions for the day on the computer. As a result, that customer's purchases were entered on the account of another customer, who was very annoyed when he received a bill for goods he had not ordered or received.
(b)
A keypunch operator incorrectly entered a customer payment as $575.00 instead of $5 750.00
(c)
During a demonstration against Electric Blue Ltd's environmental record, several people forced their way into the company's computer centre, which was on the main level of the office building. The protestors smashed the computer equipment and damaged other office equipment. As a result the company's computer system was inoperable for several days.
(d)
A computer operator on the night shift knew more about the company's computer system than anyone else. During a period of several months, she accessed the master payroll program, which was stored online, and increased her tax withholding so that she would get a large refund when she filed her tax return.
Required
Identify a control policy or procedure that would have prevented or detected each of the situations above.
* Learners and assessor should refer to the assessment evidence checklist & record as below:
Assessment Task 2 Assessment Evidence Checklist & Record
Learner’s ID: ______________________
Learner’s Name: ___________________________________
Performance & Knowledge Evidence
C/NYC
Comments
Review corporate governance requirements and implement effective operating procedures
Monitor policy and relevant financial legislation.
Discuss ethical considerations and confidentiality for management and handling of files and records
Identify and explain the key features of financial legislation relating to taxable transactions and reporting requirements
Explain a range of methods of work practices and routines relevant to internal control procedures
Describe the key requirements of organisational policy and procedures relating to:
· Corporate governance
· Financial delegations and accountabilities
Identify and explain the key principles of internal control and auditing.
Comments:
Signed by Learner:
Date:
Signed by Assessor:
Date:
Assignment 1: Research in Ethical and Corporate Governance Requirements
Students need to conduct a desk research and answer the following questions in a 2,000-word research report. Students must include legislation requirement and relevant examples.
Required:
Discuss the following;
a. How is good corporate governance achieved and how does it assist with the framework of rules, relationships, systems and processes within an organisation?
b. Explore the corporate governance requirements, organisational policy, and financial delegations and accountabilities
c. Discuss ethical considerations and conf.
1 Alfie adams is recently qualified internal auditor He is.pdfinforelipower
1) Alfie adams is recently qualified internal auditor. He is being pressurised by Billy Boston, the
senior internal auditor on the internal audit assignment that he is currently working on, to sign off
the work programme for a section of the audit to which he (Alfie) was assigned although he has
not completed all the work, so that the audit assignment can be done within budget. When Alfie
protested, Billy informed him that, should he not do as he was instructed, he (Alfie) would receive
a very poor report at his next performance assessment.
2) An internal auditor was approached by one of their clients, an insurance broker, requesting
information about some of his other clients. The insurance broker agreed to pay for the information
plus commission for any successful sale that will be made. Without hesitation, the internal auditor
forwarded the information to the insurance broker.
3) A former debtors clerk performed a review of internal controls over the receivables cycle a few
months after being transferred to the internal audit function. He also provided advice with regards
to EFT system for credit payments refunded to customers.
4) An internal audit function was requested by the audit committee to conduct an engagement of
the financial instruments as soon as possible. The engagement will include review of accounting
statements including calculations; disclosure and controls to be put in place. They knew that the
internal audit team did not possess the knowledge necessary to conduct such an engagement;
however, the Chief Audit Executive decided to commence with the engagement.
5) Mr Andrews is an internal auditor at ABC Ltd. While doing internal audit work at the companys
production facility, he is offered a position there by the production manager. If Mr Andrews accepts
the offer (he has a month to decide), he will earn a significant higher salary than he is presently
getting as an internal auditor.
Comment on each of the above 5 scenarios in the light of relevant guidance contained in
the code of ethics for internal auditors.
For each scenario:
i) Identify the issue(s) related to the internal auditor.
ii) Link it to a principle(s) of ethics (integrity, objectivity, confidentiality, competency) and state
the rule of the principle(s).
iii) Outline how the matter should be handled to resolve the issue(s) that you have
identified/correct soluction..
After the Panic Subsides – What Should You Do When the Inspector Leaves?Burns White LLC
The steps taken after a bad inspection, be it environmental, OSHA, labor, or anything else, are often “outcome determinative.” This presentation addresses some key things to consider in the days and weeks ahead.
Paper detailsIn preparing a report or a presentation for you.docxhoney690131
Paper details
In preparing a report or a presentation for your supervisor at Bank of Green Valley, I recommend that you consider the following: 1.Conduct the applicable legal analyses to determine if Victor Hines, LLP was negligent to the Bank of Green Valley by evaluating all applicable elements (duty of care, breach of duty, causations, damages)In determining whether breach occurred, make sure to perform the following accounting analysis:a. Recreate the journal entry that ZonTech made when it sold the stock to GreenSel. How much gain was recognized on the sale of the stock? How much cash inflow did this transaction create for ZonTech?b. Calculate the present value of the note receivable using a 15% interest rate. Using the present value of the note as the only economic benefit received, recalculate the gain or loss on the transaction.c. Connect the above analyses to the applicable legal elements that could be argued by both the plaintiff and the defendant. d. In order to calculate the potential damages sustained by the Bank of Green Valley, you will need to do the following: (1) correct the 2004 income statement using the analysis you completed above; (2) perform ratio analysis on the four year’s income (as originally stated and then after your corrections) to determine if the firm had a pattern of income stability; (3) Lastly, calculate the standard profitability ratios (Return on Sales, Gross Profit Margin, Earnings per share, plus any other analysis you wish to perform.)
Instruction;
I just need corrected income statement , financial analysis, and calculate the standard profitability ratios (Return on Sales, Gross Profit Margin, Earnings per share, plus any other analysis you wish to perform.) Basically I have also attached the guide excel for finding the values . Please send the completed excel back as well please..
BANK OF GREEN VALLE
Wednesday, April 13, 2005, 9:48 a.m.:“Congratulations are in order! You remember that I told you last year that we would be submitting your opinion about ZonTech’sfinancial statements to a bank to get some financing forour planned addition of a production facility. Don’t you? Well, the Bankof Green Valleyjust notified me that the loan committee approved our three milliondollarsloan after analyzing this year’s audited financial statements. The committee was really impressed that while everyone else in our industry operated at a loss or just broke even, we showed a substantial profit this period,” crowed Roger Shaw, CFO of ZonTech, in a telephone call to Michael Free, an auditing manager at Victor Hines, LLP. Michaelheaded the audit team that issued an unqualified opinion on ZonTech’sfinancial statements for each of the last four years.“That’s great!” Michaelresponded. “The loan means that you’ll be able to complete that new circuit board production facility that you told me about, doesn’t it? That circuit board is the product your budget shows is going to increase sales revenue .
AC 410 Success Begins / snaptutorial.comRobinsono01
1–20
Public accounting firms are sometimes grouped into categories of local firms, regional firms, national firms, and international firms. Explain briefly the characteristics of each. Include in your answer the types of services stressed in each group.
1–26
Make sure you take your time and provide complete answers. Two or th.docxBetseyCalderon89
Make sure you take your time and provide complete answers. Two or three sentence answers to any of these questions will not be adequate! Your logic, thought processes and quality of your responses are what will determine your grade.
1)
ABC’s capital-asset procurement policy requires the Board of CAEs (BOD) approve any single acquisition over $150,000. If the board approves a project, then the treasurer will transfer the funds to the respective plant. Within one year, the internal auditing function is charged with reviewing each acquisition to check the propriety of the purchase and disbursal of funds.
ABC’s Plant Controller prepared the first proposal for a DEK cutting machine. Other plants were told to wait until internal auditing could inspect the documentation associated with the acquisition, and evaluate the project’s operating effectiveness and efficiency. The plant’s proposal was the second largest proposal ever submitted in the company’s history and it totaled $1.3 million dollars. The cost of the new machine by itself was listed in the proposal at $1.1 million. Labor and other costs necessary to remove the old machine and install the new machine totaled $200,000.
The internal auditor assigned to the investigation was Phil Ramone. Phil had been with ABC four years performing mostly production operational audits (on existing processes) and internal control payroll audits. Phil’s considerable experience in these areas led him to believe that the procedures associated with this capital-asset audit would be as simple and routine. This was not Phil’s first visit to the plant. In fact Phil had performed an audit on the plant’s payroll system only a year ago. Phil’s recollection of the experience was not a pleasant one. He had several confrontations with the plant controller, mostly as a result of personality clashes. While all the payroll issues were easily resolved, Phil felt there was still an adversarial relationship between him and the controller and was on guard for any preemptive strikes this time around by the controller.
It was a long drive to the plant so when Phil arrived a little late the day of his audit he was greeted by the controller with a perceived air of indifference and promptly led to a secluded office. The controller calmly explained that he was extremely busy and would answer any questions at the end of the day. Phil merely nodded his head and sat down in front of several tall piles of invoices, which the controller stated was the documentation supporting the purchase, set up, and testing of the new machine. Phil was somewhat surprised, fully expecting to see only a handful of invoices, but did not ask for any explanations. As Phil began looking through the myriad of statements and canceled checks he soon found one particular invoice near the top of the first pile that indicated the actual price paid for the machine itself was only $850,000.
Phil’s first reaction was to call the CAE of auditing. When he found .
Assessment 2 - Case StudyThe following situations have occurred .docxdavezstarr61655
Assessment 2 - Case Study
The following situations have occurred during the year at your audit client, Electric Blue Ltd, a large chemical company:
(a)
A clerk entered the wrong account number for a customer while entering the sales transactions for the day on the computer. As a result, that customer's purchases were entered on the account of another customer, who was very annoyed when he received a bill for goods he had not ordered or received.
(b)
A keypunch operator incorrectly entered a customer payment as $575.00 instead of $5 750.00
(c)
During a demonstration against Electric Blue Ltd's environmental record, several people forced their way into the company's computer centre, which was on the main level of the office building. The protestors smashed the computer equipment and damaged other office equipment. As a result the company's computer system was inoperable for several days.
(d)
A computer operator on the night shift knew more about the company's computer system than anyone else. During a period of several months, she accessed the master payroll program, which was stored online, and increased her tax withholding so that she would get a large refund when she filed her tax return.
Required
Identify a control policy or procedure that would have prevented or detected each of the situations above.
* Learners and assessor should refer to the assessment evidence checklist & record as below:
Assessment Task 2 Assessment Evidence Checklist & Record
Learner’s ID: ______________________
Learner’s Name: ___________________________________
Performance & Knowledge Evidence
C/NYC
Comments
Review corporate governance requirements and implement effective operating procedures
Monitor policy and relevant financial legislation.
Discuss ethical considerations and confidentiality for management and handling of files and records
Identify and explain the key features of financial legislation relating to taxable transactions and reporting requirements
Explain a range of methods of work practices and routines relevant to internal control procedures
Describe the key requirements of organisational policy and procedures relating to:
· Corporate governance
· Financial delegations and accountabilities
Identify and explain the key principles of internal control and auditing.
Comments:
Signed by Learner:
Date:
Signed by Assessor:
Date:
Assignment 1: Research in Ethical and Corporate Governance Requirements
Students need to conduct a desk research and answer the following questions in a 2,000-word research report. Students must include legislation requirement and relevant examples.
Required:
Discuss the following;
a. How is good corporate governance achieved and how does it assist with the framework of rules, relationships, systems and processes within an organisation?
b. Explore the corporate governance requirements, organisational policy, and financial delegations and accountabilities
c. Discuss ethical considerations and conf.
1 Alfie adams is recently qualified internal auditor He is.pdfinforelipower
1) Alfie adams is recently qualified internal auditor. He is being pressurised by Billy Boston, the
senior internal auditor on the internal audit assignment that he is currently working on, to sign off
the work programme for a section of the audit to which he (Alfie) was assigned although he has
not completed all the work, so that the audit assignment can be done within budget. When Alfie
protested, Billy informed him that, should he not do as he was instructed, he (Alfie) would receive
a very poor report at his next performance assessment.
2) An internal auditor was approached by one of their clients, an insurance broker, requesting
information about some of his other clients. The insurance broker agreed to pay for the information
plus commission for any successful sale that will be made. Without hesitation, the internal auditor
forwarded the information to the insurance broker.
3) A former debtors clerk performed a review of internal controls over the receivables cycle a few
months after being transferred to the internal audit function. He also provided advice with regards
to EFT system for credit payments refunded to customers.
4) An internal audit function was requested by the audit committee to conduct an engagement of
the financial instruments as soon as possible. The engagement will include review of accounting
statements including calculations; disclosure and controls to be put in place. They knew that the
internal audit team did not possess the knowledge necessary to conduct such an engagement;
however, the Chief Audit Executive decided to commence with the engagement.
5) Mr Andrews is an internal auditor at ABC Ltd. While doing internal audit work at the companys
production facility, he is offered a position there by the production manager. If Mr Andrews accepts
the offer (he has a month to decide), he will earn a significant higher salary than he is presently
getting as an internal auditor.
Comment on each of the above 5 scenarios in the light of relevant guidance contained in
the code of ethics for internal auditors.
For each scenario:
i) Identify the issue(s) related to the internal auditor.
ii) Link it to a principle(s) of ethics (integrity, objectivity, confidentiality, competency) and state
the rule of the principle(s).
iii) Outline how the matter should be handled to resolve the issue(s) that you have
identified/correct soluction..
After the Panic Subsides – What Should You Do When the Inspector Leaves?Burns White LLC
The steps taken after a bad inspection, be it environmental, OSHA, labor, or anything else, are often “outcome determinative.” This presentation addresses some key things to consider in the days and weeks ahead.
Paper detailsIn preparing a report or a presentation for you.docxhoney690131
Paper details
In preparing a report or a presentation for your supervisor at Bank of Green Valley, I recommend that you consider the following: 1.Conduct the applicable legal analyses to determine if Victor Hines, LLP was negligent to the Bank of Green Valley by evaluating all applicable elements (duty of care, breach of duty, causations, damages)In determining whether breach occurred, make sure to perform the following accounting analysis:a. Recreate the journal entry that ZonTech made when it sold the stock to GreenSel. How much gain was recognized on the sale of the stock? How much cash inflow did this transaction create for ZonTech?b. Calculate the present value of the note receivable using a 15% interest rate. Using the present value of the note as the only economic benefit received, recalculate the gain or loss on the transaction.c. Connect the above analyses to the applicable legal elements that could be argued by both the plaintiff and the defendant. d. In order to calculate the potential damages sustained by the Bank of Green Valley, you will need to do the following: (1) correct the 2004 income statement using the analysis you completed above; (2) perform ratio analysis on the four year’s income (as originally stated and then after your corrections) to determine if the firm had a pattern of income stability; (3) Lastly, calculate the standard profitability ratios (Return on Sales, Gross Profit Margin, Earnings per share, plus any other analysis you wish to perform.)
Instruction;
I just need corrected income statement , financial analysis, and calculate the standard profitability ratios (Return on Sales, Gross Profit Margin, Earnings per share, plus any other analysis you wish to perform.) Basically I have also attached the guide excel for finding the values . Please send the completed excel back as well please..
BANK OF GREEN VALLE
Wednesday, April 13, 2005, 9:48 a.m.:“Congratulations are in order! You remember that I told you last year that we would be submitting your opinion about ZonTech’sfinancial statements to a bank to get some financing forour planned addition of a production facility. Don’t you? Well, the Bankof Green Valleyjust notified me that the loan committee approved our three milliondollarsloan after analyzing this year’s audited financial statements. The committee was really impressed that while everyone else in our industry operated at a loss or just broke even, we showed a substantial profit this period,” crowed Roger Shaw, CFO of ZonTech, in a telephone call to Michael Free, an auditing manager at Victor Hines, LLP. Michaelheaded the audit team that issued an unqualified opinion on ZonTech’sfinancial statements for each of the last four years.“That’s great!” Michaelresponded. “The loan means that you’ll be able to complete that new circuit board production facility that you told me about, doesn’t it? That circuit board is the product your budget shows is going to increase sales revenue .
AC 410 Success Begins / snaptutorial.comRobinsono01
1–20
Public accounting firms are sometimes grouped into categories of local firms, regional firms, national firms, and international firms. Explain briefly the characteristics of each. Include in your answer the types of services stressed in each group.
1–26
For more classes visit
www.snaptutorial.com
1–20
Public accounting firms are sometimes grouped into categories of local firms, regional firms, national firms, and international firms. Explain briefly the characteristics of each. Include in your answer the types of
Ac 410 Enthusiastic Study/snaptutorial.comGeorgeDixon30
1–20
Public accounting firms are sometimes grouped into categories of local firms, regional firms, national firms, and international firms. Explain briefly the characteristics of each. Include in your answer the types of services stressed in each group.
Midterm Exam Fall 2015ACCT 612 – AuditingInstructions·.docxjacmariek5
Midterm Exam Fall 2015
ACCT 612 – Auditing
Instructions
·
After you have downloaded this document from the Midterm Exam Assignment, please save a copy of this document and rename it using your own name as the file name so that I can keep them separate on my machine (i.e., "Jim Peters Mid.doc").
·
Type all your answers in this document.
·
Once you have completed the exam, submit your completed Word files by attaching them to the Midterm assignment in LEO by midnight, November 1st.
I will assess a 5% per day late penalty for late exams.
·
If you need clarification on the wording of any question on the exam, you can e-mail me or call me at the phone numbers listed in my contact information.
·
I will not accept direct quotes in your answers.
If you use outside sources, you need to paraphrase the material in your own words.
·
I will deduct points for not following these instructions.
For example, I will deduct points if you do not type your answers in this document and submit some other type of file; if you do not attached your file to the assignment; or if you do not rename your file as instructed above.
I have posted a spreadsheet file, which I refer to as a grading checklist, with this exam.
That spreadsheet file shows you how I have allocated points to questions.
When grading your exams, I will fill in a copy of this file for each student and return it with your graded exam.
When I grade exams, I embed comments in the Word documents to explain why I am deducting points.
Course Policy on Collaboration and Individual Work
This exam is an individual assignment.
You are not to discuss it with anyone other than myself.
It is also open book and open note.
However, it is not a research assignment and I want you to base your answers to the questions on the material I have included in the exam, the text for the course, and the materials I have handed out in class.
Questions
None of these questions has a style component, thus you don't have to write in complete sentences and well-formed paragraphs.
You can use lists where appropriate if you want.
1)
You are a partner in a medium-sized, regional CPA firm and have been approached by XYZ, Inc., a relatively small, public company, to do their audit for next year.
XYZ is registered with the SEC and has filed audited 10-Ks for the last 10 years since they went public.
They haven't indicated why they are switching auditors.
XYZ specializes in developing shale gas using fracking technology.
Fracking technology involves drilling wells into shale formations and injecting high pressure water containing special chemicals into the well to fracture the shale formation and release the trapped natural gas.
You and your firm currently are members of the AICPA.
All the partners and managers are licensed CPAs in the state of New Mexico and also members of the AICPA.
Your firm has limited experience with oil and gas extraction and has no other fracking clients.
However, your firm has .
Whether you manufacture pallets, you pivoted from your core product to produce PPE, or maybe you are a retailer who is looking for some great insight from industry experts or you have accounting or finance questions related to your construction business or any manner of business in between, we would be glad to have you join us.
The topics we will cover are not only relevant and timely, but they are also sure to reveal growth opportunities in your business. This special presentation features insight into the PPP Loan and Paycheck Protection Program Loan Forgiveness process, CARES Act implication, R&D opportunities, Human Resources compliance risks, and insight from leading professionals in the manufacturing and professional services space.
Specifically, we will discuss:
- Where we stand now and the future of manufacturing
- Risks in Manufacturing
- Cybersecurity Concerns and Issues
- State and Local Tax Risks
- HR Policies For Your Organization
This informative event will be hosted and moderated by Dustin Raber, director of manufacturing and distributions services at Rea & Associates.
Midterm Exam Fall 2015 ACCT 612 – Auditing Instructions • After you .docxjacmariek5
Midterm Exam Fall 2015 ACCT 612 – Auditing Instructions • After you have downloaded this document from the Midterm Exam Assignment, please save a copy of this document and rename it using your own name as the file name so that I can keep them separate o
Midterm Exam Fall 2015
ACCT 612 – Auditing
Instructions
·
After you have downloaded this document from the Midterm Exam Assignment, please save a copy of this document and rename it using your own name as the file name so that I can keep them separate on my machine (i.e., "Jim Peters Mid.doc").
·
Type all your answers in this document.
·
Once you have completed the exam, submit your completed Word files by attaching them to the Midterm assignment in LEO by midnight, November 1st.
I will assess a 5% per day late penalty for late exams.
·
If you need clarification on the wording of any question on the exam, you can e-mail me or call me at the phone numbers listed in my contact information.
·
I will not accept direct quotes in your answers.
If you use outside sources, you need to paraphrase the material in your own words.
·
I will deduct points for not following these instructions.
For example, I will deduct points if you do not type your answers in this document and submit some other type of file; if you do not attached your file to the assignment; or if you do not rename your file as instructed above.
I have posted a spreadsheet file, which I refer to as a grading checklist, with this exam.
That spreadsheet file shows you how I have allocated points to questions.
When grading your exams, I will fill in a copy of this file for each student and return it with your graded exam.
When I grade exams, I embed comments in the Word documents to explain why I am deducting points.
Course Policy on Collaboration and Individual Work
This exam is an individual assignment.
You are not to discuss it with anyone other than myself.
It is also open book and open note.
However, it is not a research assignment and I want you to base your answers to the questions on the material I have included in the exam, the text for the course, and the materials I have handed out in class.
Questions
None of these questions has a style component, thus you don't have to write in complete sentences and well-formed paragraphs.
You can use lists where appropriate if you want.
1)
You are a partner in a medium-sized, regional CPA firm and have been approached by XYZ, Inc., a relatively small, public company, to do their audit for next year.
XYZ is registered with the SEC and has filed audited 10-Ks for the last 10 years since they went public.
They haven't indicated why they are switching auditors.
XYZ specializes in developing shale gas using fracking technology.
Fracking technology involves drilling wells into shale formations and injecting high pressure water containing special chemicals into the well to fracture the shale formation and release the trapped natural gas.
You and your firm currently .
Chapter 12 Duties as a WhistleblowerWhistleblowerA whis.docxcravennichole326
Chapter 12: Duties as a Whistleblower
Whistleblower
A whistleblower is an employee or former employee who reports misconduct to people or entities that have the power and presumed willingness to take corrective action.
Whistleblowers can be internal or external.
Whistleblower Motivations
Whistleblower motivations include:
Revenge
Reputation Preservation
Altruism
Collecting financial rewards
Fasle Claims Act
Whistleblower (cont)
Whistleblower-
One of the most well known whistleblowers is Jeffrey Wigand, who exposed the Big Tobacco scandal, revealing that executives of the companies knew that cigarettes were addictive while approving the addition of known carcinogenic ingredients to the cigarettes.
http://www.imdb.com/title/tt0140352/trailers-screenplay-E11632-10-2
Think Russell Crowe in the movie The Insider.
More recent whistleblowers include…..
Whistleblower (cont)
Cynthia Cooper (Worldcom), Coleen Rowley (FBI), and Sherron Watkins (Enron)
“their lives may not have been at stake, but Watkins, Rowley and Cooper put pretty much everything else on the line. Their jobs, their health, their privacy, their sanity--they risked all of them to bring us badly needed word of trouble inside crucial institutions”
Whistleblower Programs
FeatureIRSDodd-Frank ActFocusTax violationsFederal securities laws violations, including bribery, fraudulent accounting, and insider tradingSubmitted information Secret information or publicly available information Only “original”, nonpublic information Minimum threshold for recoveryOver $2 million Over $1 million Typical range of award15% to 30% of IRS Recovery15% to 30% of SEC RecoveryAnonymity protected? Yes, usuallyYesProtection against workplace retaliation?No Yes
Whistleblower Laws
Section 806 of SOX
Only applies to publicly traded companies
File a complaint with the Department of Labor (DOL)
If DOL hasn’t ruled on it within 180 days, it goes to federal court or a civil suit may be filed
Remedies of employee include relief “to make the employee whole”, compensatory damages (same job back, back pay, special damages as result of action)
Whistleblower Laws (cont)
Do Whistleblower laws (specifically SOX section 806 provisions) work?
whistle-blowers still face a painful cost-benefit decision: whether a lawsuit with uncertain chances of success is worth the professional and personal sacrifices that will assuredly be required
Many employees have to change industries after filing suit, whether the case has merit or not
A study that looked at 470 cases filed between 2002-2005, the whistleblower won only 3.6% of the time.
Whistleblower Laws (cont)
What can/should employers do?
Have an independently-operated whistleblower complaint system. If the system is operated by personnel skilled in the underlying accounting, auditing, and internal control issues, proper information will be immediately collected, so that investigations are cost-effective and complete.
Must be overseen by audit com ...
Project Storyboard: Reducing Cycle Time for Bid Tab Creationby 33%GoLeanSixSigma.com
Think it's impossible to make a significant change in government? Well, it's not easy, but GoLeanSixSigmna.com Black Belt Pamela Kuehling made a real difference from the inside. She overturned countless "honest wrong beliefs" with facts and data by modeling the Lean Six Sigma approach in her work and won over the doubters.
Initially the overall procurement process was the focus, but when that proved to be too big, she scoped it down to a more manageable project that can now be the basis for an expanded improvement. Her improvement was meaningful, but a bigger victory was in bringing critical and logical thinking into an environment often impacted by less scientific influences!
Wondering how you can eliminate the risk & disastrous consequences of fraud within your organization? Join us for a 30-minute presentation and Q&A session as our experts teach about the role of an internal auditor and how an IA can help protect your organization. Start initiating important fraud management practices within your business now!
To view this Welch LLP webinar (and others), click here: http://www.welchllp.com/resource-centre/videos/webinars/
Assist with first annotated bibliography. Assist with f.docxnormanibarber20063
Assist with first
annotated bibliography
.
Assist with first
annotated bibliography
.
(Thesis topic: Psychotherapy)
. Each submission must also include a brief critique of the source (e.g., how could the study be improved, criticism of the author(s) assertions, ideas for future studies, etc.).
summary of the article, including the purpose/hypothesis of the study, a statement about the participants and methods utilized in the study, results and implications for future research, as well as the methodological limitations/critique of the study.
.
Assistance needed with SQL commandsI need assistance with the quer.docxnormanibarber20063
Assistance needed with SQL commands
I need assistance with the query commands assigned to an assignment. I have the databases properly created and do not need assistance with the commands associated with creating the databases. Here is the complete assignment. I have attached the database information.
The structure of the movies database is as follows:
Director (
DIRNUB
, DIRNAME, DIRBORN, YR-DIRDIED)
STAR (
STARNUB
, STARNAME, BIRTHPLACE, STARBORN, YR-STARDIED)
MOVIE (
MVNUB
, MVTITLE, YRMDE, MVTYPE, CRIT, MPAA, NOMINATIONS, AWRD,
DIRNUB
)
MOVSTAR (
MVNUB
,
STARNUB
, AMTPAID)
MEMBER (
MMBNUB
, MMBNAME, MMBADD, MMBCITY, MMBST, NUMRENT, BONUS, JOINDATE)
TAPE (
TAPENUM,
MVNUB, PURDATE, TMSRNT,
MMBNUB
)
Create Video Store database as discussed in the class. Make sure to correct column widths/types before creating tables. Use SQL to form queries to produce the following reports
:
** List the names and numbers of directors whose names begin with the alphabet ‘K’.
List the tape no, movie title, and the membership number and name of members, who are currently borrowing tapes numbered below 20. Arrange the report in descending order by tape number.
List the names and respective numbers of stars and directors who have worked together.
** List the tape numbers for movies of movie type: ‘HORROR’.
List the name of the director who has received the maximum number of total awards considering all his/her movies: AWRD.
** List the names of all members who have not borrowed any movie currently.
List the movie type and number of tapes for each type in the database.
** For each movie list total how many times it has been rented: TMSRNT.
Report the total times rented (TMSRNT) for each movie type.
The database administrator discovers that the name of director whose number is 7 in the database should be spelt as ‘JOHNNY FORD’. Make corrections to the data.
Delete the movie number 14 and all its tapes. Print both tables to verify.
List all tape numbers and their movie titles, and indicate the member number and member name if the tape is currently rented out.
13. List all tape numbers, and also indicate the member’s city if a tape is currently rented out by a member.
14. Who is the youngest director?
How many movies did he/she direct?
15. Grant access to me (joshi) to your movstar table for select and update.
16. Create a unique index on movstar table.
17. For each movie type list the average age of movies given the current year is 2011.
18. ** Create a view MEMB_TAPES that includes the currently rented movies and the members who are renting them, include movie type.
19. ** Use the view MEMB_TAPES to find all currently rented “COMEDY” type movies and members who are renting them.
20. ** List all tape numbers, along with movie name and member name if rented out (leave member name blank if not rented out).
.
assingment Assignment Agenda Comparison Grid and Fact Sheet or .docxnormanibarber20063
assingment
Assignment: Agenda Comparison Grid and Fact Sheet or Talking Points Brief
It may seem to you that healthcare has been a national topic of debate among political leaders for as long as you can remember.
Healthcare has been a policy item and a topic of debate not only in recent times but as far back as the administration of the second U.S. president, John Adams. In 1798, Adams signed legislation requiring that 20 cents per month of a sailor’s paycheck be set aside for covering their medical bills. This represented the first major piece of U.S. healthcare legislation, and the topic of healthcare has been woven into presidential agendas and political debate ever since.
As a healthcare professional, you may be called upon to provide expertise, guidance and/or opinions on healthcare matters as they are debated for inclusion into new policy. You may also be involved in planning new organizational policy and responses to changes in legislation. For all of these reasons you should be prepared to speak to national healthcare issues making the news.
In this Assignment, you will analyze recent presidential healthcare agendas. You also will prepare a fact sheet to communicate the importance of a healthcare issue and the impact on this issue of recent or proposed policy.
To Prepare:
Review the agenda priorities of the
current/sitting U.S. president and the two previous presidential administrations.
Select an issue related to healthcare that was addressed by each of the last three U.S. presidential administrations.
Reflect on the focus of their respective agendas, including the allocation of financial resources for addressing the healthcare issue you selected.
Consider how you would communicate the importance of a healthcare issue to a legislator/policymaker or a member of their staff for inclusion on an agenda.
The Assignment: (1- to 2-page Comparison Grid, 1-Page Analysis, and 1-page Fact Sheet)
Part 1: Agenda Comparison Grid
Use the Agenda Comparison Grid Template found in the Learning Resources and complete the Part 1: Agenda Comparison Grid based on the current/sitting U.S. president and the two previous presidential administrations and their agendas related to the public health concern you selected. Be sure to address the following:
Identify and provide a brief description of the population health concern you selected and the factors that contribute to it.
Describe the administrative agenda focus related to the issue you selected.
Identify the allocations of financial and other resources that the current and two previous presidents dedicated to this issue.
Explain how each of the presidential administrations approached the issue.
Part 2: Agenda Comparison Grid Analysis
Using the information you recorded in Part 1: Agenda Comparison Grid on the template, complete the Part 2: Agenda Comparison Grid Analysis portion of the template, by addressing the following:
Which administrative agency would most likely be respons.
Assimilate the lessons learned from the dream sequences in Defense o.docxnormanibarber20063
Assimilate the lessons learned from the dream sequences in Defense of Duffer's Drift.
The Lieutenant's dream sequences help him understand his tactical problem and make decisions when faced with a new problem. The Lieutenant had virtually no knowledge of the terrain, the weather, civilians, enemy, etc. If an intelligence section had been made available to the Lieutenant, how might have he used such a staff to help him avoid the painful (and deadly) consequences of poor decision making in his dream sequences?
.
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Midterm Exam Fall 2015ACCT 612 – AuditingInstructions·.docxjacmariek5
Midterm Exam Fall 2015
ACCT 612 – Auditing
Instructions
·
After you have downloaded this document from the Midterm Exam Assignment, please save a copy of this document and rename it using your own name as the file name so that I can keep them separate on my machine (i.e., "Jim Peters Mid.doc").
·
Type all your answers in this document.
·
Once you have completed the exam, submit your completed Word files by attaching them to the Midterm assignment in LEO by midnight, November 1st.
I will assess a 5% per day late penalty for late exams.
·
If you need clarification on the wording of any question on the exam, you can e-mail me or call me at the phone numbers listed in my contact information.
·
I will not accept direct quotes in your answers.
If you use outside sources, you need to paraphrase the material in your own words.
·
I will deduct points for not following these instructions.
For example, I will deduct points if you do not type your answers in this document and submit some other type of file; if you do not attached your file to the assignment; or if you do not rename your file as instructed above.
I have posted a spreadsheet file, which I refer to as a grading checklist, with this exam.
That spreadsheet file shows you how I have allocated points to questions.
When grading your exams, I will fill in a copy of this file for each student and return it with your graded exam.
When I grade exams, I embed comments in the Word documents to explain why I am deducting points.
Course Policy on Collaboration and Individual Work
This exam is an individual assignment.
You are not to discuss it with anyone other than myself.
It is also open book and open note.
However, it is not a research assignment and I want you to base your answers to the questions on the material I have included in the exam, the text for the course, and the materials I have handed out in class.
Questions
None of these questions has a style component, thus you don't have to write in complete sentences and well-formed paragraphs.
You can use lists where appropriate if you want.
1)
You are a partner in a medium-sized, regional CPA firm and have been approached by XYZ, Inc., a relatively small, public company, to do their audit for next year.
XYZ is registered with the SEC and has filed audited 10-Ks for the last 10 years since they went public.
They haven't indicated why they are switching auditors.
XYZ specializes in developing shale gas using fracking technology.
Fracking technology involves drilling wells into shale formations and injecting high pressure water containing special chemicals into the well to fracture the shale formation and release the trapped natural gas.
You and your firm currently are members of the AICPA.
All the partners and managers are licensed CPAs in the state of New Mexico and also members of the AICPA.
Your firm has limited experience with oil and gas extraction and has no other fracking clients.
However, your firm has .
Whether you manufacture pallets, you pivoted from your core product to produce PPE, or maybe you are a retailer who is looking for some great insight from industry experts or you have accounting or finance questions related to your construction business or any manner of business in between, we would be glad to have you join us.
The topics we will cover are not only relevant and timely, but they are also sure to reveal growth opportunities in your business. This special presentation features insight into the PPP Loan and Paycheck Protection Program Loan Forgiveness process, CARES Act implication, R&D opportunities, Human Resources compliance risks, and insight from leading professionals in the manufacturing and professional services space.
Specifically, we will discuss:
- Where we stand now and the future of manufacturing
- Risks in Manufacturing
- Cybersecurity Concerns and Issues
- State and Local Tax Risks
- HR Policies For Your Organization
This informative event will be hosted and moderated by Dustin Raber, director of manufacturing and distributions services at Rea & Associates.
Midterm Exam Fall 2015 ACCT 612 – Auditing Instructions • After you .docxjacmariek5
Midterm Exam Fall 2015 ACCT 612 – Auditing Instructions • After you have downloaded this document from the Midterm Exam Assignment, please save a copy of this document and rename it using your own name as the file name so that I can keep them separate o
Midterm Exam Fall 2015
ACCT 612 – Auditing
Instructions
·
After you have downloaded this document from the Midterm Exam Assignment, please save a copy of this document and rename it using your own name as the file name so that I can keep them separate on my machine (i.e., "Jim Peters Mid.doc").
·
Type all your answers in this document.
·
Once you have completed the exam, submit your completed Word files by attaching them to the Midterm assignment in LEO by midnight, November 1st.
I will assess a 5% per day late penalty for late exams.
·
If you need clarification on the wording of any question on the exam, you can e-mail me or call me at the phone numbers listed in my contact information.
·
I will not accept direct quotes in your answers.
If you use outside sources, you need to paraphrase the material in your own words.
·
I will deduct points for not following these instructions.
For example, I will deduct points if you do not type your answers in this document and submit some other type of file; if you do not attached your file to the assignment; or if you do not rename your file as instructed above.
I have posted a spreadsheet file, which I refer to as a grading checklist, with this exam.
That spreadsheet file shows you how I have allocated points to questions.
When grading your exams, I will fill in a copy of this file for each student and return it with your graded exam.
When I grade exams, I embed comments in the Word documents to explain why I am deducting points.
Course Policy on Collaboration and Individual Work
This exam is an individual assignment.
You are not to discuss it with anyone other than myself.
It is also open book and open note.
However, it is not a research assignment and I want you to base your answers to the questions on the material I have included in the exam, the text for the course, and the materials I have handed out in class.
Questions
None of these questions has a style component, thus you don't have to write in complete sentences and well-formed paragraphs.
You can use lists where appropriate if you want.
1)
You are a partner in a medium-sized, regional CPA firm and have been approached by XYZ, Inc., a relatively small, public company, to do their audit for next year.
XYZ is registered with the SEC and has filed audited 10-Ks for the last 10 years since they went public.
They haven't indicated why they are switching auditors.
XYZ specializes in developing shale gas using fracking technology.
Fracking technology involves drilling wells into shale formations and injecting high pressure water containing special chemicals into the well to fracture the shale formation and release the trapped natural gas.
You and your firm currently .
Chapter 12 Duties as a WhistleblowerWhistleblowerA whis.docxcravennichole326
Chapter 12: Duties as a Whistleblower
Whistleblower
A whistleblower is an employee or former employee who reports misconduct to people or entities that have the power and presumed willingness to take corrective action.
Whistleblowers can be internal or external.
Whistleblower Motivations
Whistleblower motivations include:
Revenge
Reputation Preservation
Altruism
Collecting financial rewards
Fasle Claims Act
Whistleblower (cont)
Whistleblower-
One of the most well known whistleblowers is Jeffrey Wigand, who exposed the Big Tobacco scandal, revealing that executives of the companies knew that cigarettes were addictive while approving the addition of known carcinogenic ingredients to the cigarettes.
http://www.imdb.com/title/tt0140352/trailers-screenplay-E11632-10-2
Think Russell Crowe in the movie The Insider.
More recent whistleblowers include…..
Whistleblower (cont)
Cynthia Cooper (Worldcom), Coleen Rowley (FBI), and Sherron Watkins (Enron)
“their lives may not have been at stake, but Watkins, Rowley and Cooper put pretty much everything else on the line. Their jobs, their health, their privacy, their sanity--they risked all of them to bring us badly needed word of trouble inside crucial institutions”
Whistleblower Programs
FeatureIRSDodd-Frank ActFocusTax violationsFederal securities laws violations, including bribery, fraudulent accounting, and insider tradingSubmitted information Secret information or publicly available information Only “original”, nonpublic information Minimum threshold for recoveryOver $2 million Over $1 million Typical range of award15% to 30% of IRS Recovery15% to 30% of SEC RecoveryAnonymity protected? Yes, usuallyYesProtection against workplace retaliation?No Yes
Whistleblower Laws
Section 806 of SOX
Only applies to publicly traded companies
File a complaint with the Department of Labor (DOL)
If DOL hasn’t ruled on it within 180 days, it goes to federal court or a civil suit may be filed
Remedies of employee include relief “to make the employee whole”, compensatory damages (same job back, back pay, special damages as result of action)
Whistleblower Laws (cont)
Do Whistleblower laws (specifically SOX section 806 provisions) work?
whistle-blowers still face a painful cost-benefit decision: whether a lawsuit with uncertain chances of success is worth the professional and personal sacrifices that will assuredly be required
Many employees have to change industries after filing suit, whether the case has merit or not
A study that looked at 470 cases filed between 2002-2005, the whistleblower won only 3.6% of the time.
Whistleblower Laws (cont)
What can/should employers do?
Have an independently-operated whistleblower complaint system. If the system is operated by personnel skilled in the underlying accounting, auditing, and internal control issues, proper information will be immediately collected, so that investigations are cost-effective and complete.
Must be overseen by audit com ...
Project Storyboard: Reducing Cycle Time for Bid Tab Creationby 33%GoLeanSixSigma.com
Think it's impossible to make a significant change in government? Well, it's not easy, but GoLeanSixSigmna.com Black Belt Pamela Kuehling made a real difference from the inside. She overturned countless "honest wrong beliefs" with facts and data by modeling the Lean Six Sigma approach in her work and won over the doubters.
Initially the overall procurement process was the focus, but when that proved to be too big, she scoped it down to a more manageable project that can now be the basis for an expanded improvement. Her improvement was meaningful, but a bigger victory was in bringing critical and logical thinking into an environment often impacted by less scientific influences!
Wondering how you can eliminate the risk & disastrous consequences of fraud within your organization? Join us for a 30-minute presentation and Q&A session as our experts teach about the role of an internal auditor and how an IA can help protect your organization. Start initiating important fraud management practices within your business now!
To view this Welch LLP webinar (and others), click here: http://www.welchllp.com/resource-centre/videos/webinars/
Assist with first annotated bibliography. Assist with f.docxnormanibarber20063
Assist with first
annotated bibliography
.
Assist with first
annotated bibliography
.
(Thesis topic: Psychotherapy)
. Each submission must also include a brief critique of the source (e.g., how could the study be improved, criticism of the author(s) assertions, ideas for future studies, etc.).
summary of the article, including the purpose/hypothesis of the study, a statement about the participants and methods utilized in the study, results and implications for future research, as well as the methodological limitations/critique of the study.
.
Assistance needed with SQL commandsI need assistance with the quer.docxnormanibarber20063
Assistance needed with SQL commands
I need assistance with the query commands assigned to an assignment. I have the databases properly created and do not need assistance with the commands associated with creating the databases. Here is the complete assignment. I have attached the database information.
The structure of the movies database is as follows:
Director (
DIRNUB
, DIRNAME, DIRBORN, YR-DIRDIED)
STAR (
STARNUB
, STARNAME, BIRTHPLACE, STARBORN, YR-STARDIED)
MOVIE (
MVNUB
, MVTITLE, YRMDE, MVTYPE, CRIT, MPAA, NOMINATIONS, AWRD,
DIRNUB
)
MOVSTAR (
MVNUB
,
STARNUB
, AMTPAID)
MEMBER (
MMBNUB
, MMBNAME, MMBADD, MMBCITY, MMBST, NUMRENT, BONUS, JOINDATE)
TAPE (
TAPENUM,
MVNUB, PURDATE, TMSRNT,
MMBNUB
)
Create Video Store database as discussed in the class. Make sure to correct column widths/types before creating tables. Use SQL to form queries to produce the following reports
:
** List the names and numbers of directors whose names begin with the alphabet ‘K’.
List the tape no, movie title, and the membership number and name of members, who are currently borrowing tapes numbered below 20. Arrange the report in descending order by tape number.
List the names and respective numbers of stars and directors who have worked together.
** List the tape numbers for movies of movie type: ‘HORROR’.
List the name of the director who has received the maximum number of total awards considering all his/her movies: AWRD.
** List the names of all members who have not borrowed any movie currently.
List the movie type and number of tapes for each type in the database.
** For each movie list total how many times it has been rented: TMSRNT.
Report the total times rented (TMSRNT) for each movie type.
The database administrator discovers that the name of director whose number is 7 in the database should be spelt as ‘JOHNNY FORD’. Make corrections to the data.
Delete the movie number 14 and all its tapes. Print both tables to verify.
List all tape numbers and their movie titles, and indicate the member number and member name if the tape is currently rented out.
13. List all tape numbers, and also indicate the member’s city if a tape is currently rented out by a member.
14. Who is the youngest director?
How many movies did he/she direct?
15. Grant access to me (joshi) to your movstar table for select and update.
16. Create a unique index on movstar table.
17. For each movie type list the average age of movies given the current year is 2011.
18. ** Create a view MEMB_TAPES that includes the currently rented movies and the members who are renting them, include movie type.
19. ** Use the view MEMB_TAPES to find all currently rented “COMEDY” type movies and members who are renting them.
20. ** List all tape numbers, along with movie name and member name if rented out (leave member name blank if not rented out).
.
assingment Assignment Agenda Comparison Grid and Fact Sheet or .docxnormanibarber20063
assingment
Assignment: Agenda Comparison Grid and Fact Sheet or Talking Points Brief
It may seem to you that healthcare has been a national topic of debate among political leaders for as long as you can remember.
Healthcare has been a policy item and a topic of debate not only in recent times but as far back as the administration of the second U.S. president, John Adams. In 1798, Adams signed legislation requiring that 20 cents per month of a sailor’s paycheck be set aside for covering their medical bills. This represented the first major piece of U.S. healthcare legislation, and the topic of healthcare has been woven into presidential agendas and political debate ever since.
As a healthcare professional, you may be called upon to provide expertise, guidance and/or opinions on healthcare matters as they are debated for inclusion into new policy. You may also be involved in planning new organizational policy and responses to changes in legislation. For all of these reasons you should be prepared to speak to national healthcare issues making the news.
In this Assignment, you will analyze recent presidential healthcare agendas. You also will prepare a fact sheet to communicate the importance of a healthcare issue and the impact on this issue of recent or proposed policy.
To Prepare:
Review the agenda priorities of the
current/sitting U.S. president and the two previous presidential administrations.
Select an issue related to healthcare that was addressed by each of the last three U.S. presidential administrations.
Reflect on the focus of their respective agendas, including the allocation of financial resources for addressing the healthcare issue you selected.
Consider how you would communicate the importance of a healthcare issue to a legislator/policymaker or a member of their staff for inclusion on an agenda.
The Assignment: (1- to 2-page Comparison Grid, 1-Page Analysis, and 1-page Fact Sheet)
Part 1: Agenda Comparison Grid
Use the Agenda Comparison Grid Template found in the Learning Resources and complete the Part 1: Agenda Comparison Grid based on the current/sitting U.S. president and the two previous presidential administrations and their agendas related to the public health concern you selected. Be sure to address the following:
Identify and provide a brief description of the population health concern you selected and the factors that contribute to it.
Describe the administrative agenda focus related to the issue you selected.
Identify the allocations of financial and other resources that the current and two previous presidents dedicated to this issue.
Explain how each of the presidential administrations approached the issue.
Part 2: Agenda Comparison Grid Analysis
Using the information you recorded in Part 1: Agenda Comparison Grid on the template, complete the Part 2: Agenda Comparison Grid Analysis portion of the template, by addressing the following:
Which administrative agency would most likely be respons.
Assimilate the lessons learned from the dream sequences in Defense o.docxnormanibarber20063
Assimilate the lessons learned from the dream sequences in Defense of Duffer's Drift.
The Lieutenant's dream sequences help him understand his tactical problem and make decisions when faced with a new problem. The Lieutenant had virtually no knowledge of the terrain, the weather, civilians, enemy, etc. If an intelligence section had been made available to the Lieutenant, how might have he used such a staff to help him avoid the painful (and deadly) consequences of poor decision making in his dream sequences?
.
Assignmnt-500 words with 2 referencesRecognizing the fa.docxnormanibarber20063
Assignmnt:-
500 words with 2 references
Recognizing the fact usernames passwords are the weakest link in an organization’s security system because username and password are shareable, and most passwords and usernames are vulnerable and ready to be cracked with a variety of methods using adopting a record number of devices and platforms connected to the Internet of Things daily and at an alarming rate.
Provide the all-inclusive and systematic narratives of the impact of physical biometric operations on the current and future generation.
500 words with 2 references
Discussion:-
Discussion
Effective and efficient use of biometric technology will play a key role in automating method of identifying living persons based on individual physiological and behavioral characteristics.
Provide the comprehensive narratives on the advantages and disadvantages of a physical biometric system?
.
Assignmnt-700 words with 3 referencesToday, there is a crisi.docxnormanibarber20063
Assignmnt-700 words with 3 references
Today, there is a crisis about organizations’ inability to resolve the age-old problem of how to control the abuse of trust and confidence given to authorized officials to freely logon onto the organization’s system, Many such officials , turn around to betray the organization by committing cybercrimes. Vulnerability stems from interactions and communications among several system components and categorized as deficiency, weakness and security cavity on
network data center.
To what extent do internal threats constitute a key factor against any organization’s ability to battle insider threats caused by people who abuse assigned privilege?
What is the most effective mechanism for organizations to combat internal threats?
Why should disgruntled employees must be trained on the danger of throwing wastepaper and electronic media in a bin within and outside the facility?
Discussion:
400 words with 2 references
Per Fennelly (2017-182), “Why do Employees steal?” employee stealing is a multiple part operation.
Most organizations are often intolerant and impatient to verify employee’s identity and background and establish trust due to the time-consuming nature of daily assignments.
Most organizations often ignore to establish and adopt on-board ecological waste management action plans to deal with discarded materials, shredded left-over documents and magnetic media and placing fragments in isolated location.
Nonetheless, organizations must learn to support and train employers who are assigned to work and protect the organization data center, facilities and resources. Large segments of any organizations’ facility managers are often none-aggressive and choose short cuts in discharging assigned services by posting passwords on the screen and leaving confidential documents lying out on the table and uploading same document to associates, husbands, loved ones and competitors. Most authorized users within the organization are often the puniest linkage in any security operation.
Per Fennelly (2017-182), “Why do Employees steal?”
employee stealing is a multiple part operation.
Disgruntled employees can install sniffers on organizations’ data file server via polite phone calls
They can gain required user identification and password to access the organization’s secured data center.
Most organization retain an employee on the same salary for twenty years and they pay new a newly hired employee the salary of the actively existing employee.
Most organizations often ignore to establish and adopt on-board ecological waste management action plans to deal with discarded materials, shredded left-over documents and magnetic media and placing fragments in isolated location.
.
Assignment For Paper #2, you will pick two poems on a similar th.docxnormanibarber20063
Assignment:
For Paper #2, you will pick two poems on a similar theme to
compare and contrast
. Your paper will explain how the poems use some of the poetic devices we’ve been discussing to express distinct attitudes towards their common subject. It will point out the
similarities and differences
in the ways the two poems do
this
. Therefore, you will need to compare and contrast the general tones of the poems as well as how they use poetic devices to create those tones. Poetic devices you might want to consider include diction, imagery, figurative language, sound (including rhyme, alliteration, assonance, rhythm, and meter), and form.
Your
audience
for this paper is other students in the class who have read these poems. You can assume that your reader has the poems in front of him or her, so you don’t need to quote the whole poem, though a brief paraphrase might be useful. You will need to quote specific lines, phrases, or words in order to point out specific features of the poems. Your
purpose
is to help your reader see the
differences and similarities
in the two poems and, consequently, to better understand how each one works to create its particular effects or meanings.
Your paper should be
800 – 1000 words long, typed and double-spaced, with 1” margins all around
.
Use of secondary sources (other than our own textbook) is not allowed
for this assignment. If you have questions about the poem, ask other students or the instructor.
Here are some
suggested topics
:
1. Compare and contrast the ways Whitman’s “To a Locomotive in
Winter
” (p. 504) and Dickinson’s “I like to see it lap the Miles” (p. 504-05) represent their common subject: a locomotive. What claims does each poem make about the locomotive? What tone or attitude is taken towards the locomotive? How does each poem use specific poetic devices to create its tone?
2. Compare and contrast the ways Lovelace’s “To
Lucasta
” (p. 521) and Owens’ “
Dulce
et
Decorum
Est
” (p. 521-22) represent their common subject: war. What claims does each poem make about war? What tone or attitude is taken towards war? How does each poem use specific poetic devices to create its tone?
3. Compare and contrast the ways
any two
love poems in our reading represent their common subject. What claims does each poem make about love? What tone or attitude is taken towards love? How does each poem use specific poetic devices to create its tone? (Please check the two poems you pick with the instructor before proceeding.)
4. Compare and contrast the ways
any two
of the following poems represent God:
·
Donne’s “Batter my Heart, Three-
Personed
God” (p. 531),
·
Hopkins’ “God’s Grandeur” (p. 624),
·
Herbert’s “Easter Wings” (p. 676),
·
Blake’s “The
Tyger
” (p. 824-25).
What claims does each poem make about God? What tone or attitude is taken towards God? How does each poem use specific poetic devices to create its tone?
5. Compare and contrast the ways.
Assignment Write an essay comparingcontrasting two thingspeople.docxnormanibarber20063
Assignment:
Write an essay comparing/contrasting two things/people/places/ideas, etc. This should not simply be a list of their similarities and differences, but a cohesive essay written in paragraph form with a thesis, introduction, body, and conclusion.
Remember, a compare/contrast thesis can be formulated in one of the following ways:
1) One thing is better than another
2) Two things that seem to be similar are actually different
3) Two things that seem different are actually similar
Parameters:
*Typed
*Double-Spaced
*Times New Roman
*12 Point Font
*1 Inch Margin
*3 pages (not even a word shorter)
*2 outside sources
.
Assignment Travel Journal to Points of Interest from the Early Midd.docxnormanibarber20063
Assignment :Travel Journal to Points of Interest from the Early Middle Ages, Romanesque, and Gothic World
Travel Journal to Points of Interest from the Early Middle Ages, Romanesque, and Gothic World
Travel was one of the social characteristics that helped shape the Early Middle Ages and the Romanesque period—either to the Middle East to fight in the Crusades or throughout Europe as part of extensive pilgrimages.
For this assignment, put yourself in the place of a person living during this time who traveled extensively throughout Europe by selecting six pieces of art or architecture that you found personally to be the most interesting and important examples that date from this period in history. You should have 2 examples from each of the time periods specific to the Middle Ages: two examples from the Early Middle ages, two that represent the Romanesque, and two that represent Gothic art.
Your objects need to date between 400 CE and 1300 CE—the time span that encompasses the Early Middle Ages, Romanesque, and Gothic periods.
You are going to create a travel journal and itinerary for other students who will travel with you to your points of interest. Create a PowerPoint presentation of seven slides, including an introduction, your five destinations, and a conclusion. On each slide, include the image of the artwork or architecture, and the following information about the image:
Its location
Its name
The period of time it was created
Three interesting points about the artwork/building
What people viewing the image could learn about the Early Middle Ages, the Romanesque period, or Gothic art and architecture.
Why you selected this image
THIS MUST BE FOLLOWED
Assignment 2 Grading Criteria
Maximum Points
Selected two images representative of the early Middle Ages style, from between 400 CE and 1000 CE.
10
Provided location, name, and period of time created for the early Middle Ages images.
12
Explained why you selected each early Middle Ages image, and offered three interesting points about each image and what people could learn from viewing each image.
15
Selected two images representative of the Romanesque style, from between 1000 CE and 1100 CE.
10
Provided location, name, and period of time created for the Romanesque style images.
12
Explained why you selected each Romanesque style image, and offered three interesting points about each image and what people could learn from viewing each image.
15
Selected two images representative of the Gothic style, from between 1100 CE and 1300 CE.
10
Provided location, name, and period of time created for the Gothic style images.
12
Explained why you selected each Gothic style image, and offered three interesting points about each image and what people could learn from viewing each image.
15
The PowerPoint presentation meets length requirements and contains correct spelling and grammar.
.
Assignment What are the factors that influence the selection of .docxnormanibarber20063
Assignment
What are the factors that influence the selection of access control software and/ or hardware? Discuss all aspects of access control systems.
DQ requirement:
initial posting to be between 200-to-300 words.
All initial posts must contain a properly formatted in-text citation and scholarly reference.
Reply post 100-to-150 words.
No plagarism
.
Assignment Write a research paper that contains the following.docxnormanibarber20063
Assignment:
Write a research paper that contains the following:
Discuss the visual assets such as charts, interactive controls, and annotations that will occupy space in your work.
Discuss the best way to use space in terms of position, size, and shape of every visible property.
Data representation techniques that display overlapping connections also introduce the need to contemplate value sorting in the z-dimension, discuss which connections will be above and which will be below and why. Show example using any chart or diagram of your choice.
Your research paper should be at least 3 pages (800 words) excluding cover page and reference page. It should be double-spaced, have at least 2 APA references, and typed in Times New Roman 12 font. Include a cover page and a table of content.
.
Assignment Talk to friends, family, potential beneficiaries abou.docxnormanibarber20063
Assignment
Talk to friends, family, potential beneficiaries about your idea. Do they agree that you deeply understand what the proposed beneficiaries are doing currently to manage/endure their problem? Explain. What are your proposed beneficiaries doing currently to manage/endure their problem? How would you get buy-in from others to sign on to your proposed Beneficiary Experience table (reference Chapter 4)? Include research to support your social entrepreneurship idea.
Minimum 2 pages
Minimum 2 scholarly sources
APA formatted
.
Assignment The objective of assignment is to provide a Power .docxnormanibarber20063
Assignment:
The objective of assignment is to provide a
Power Point Presentation
about
all vaccines including the Flu vaccine in the pediatric population
. Your primary goal as a
Family Nurse Practitioner
is to educate parents about the importance of vaccination and understanding their beliefs and preference by being cultural sensitive in regards this controversial topic. This is an individual presentation and must include
a minimum of 8 slides with a maximum of 10 slides
.
This presentation must include a “Voice Presentation”. Please, this part includes
as a note in each slide
, so I can read it. Thank you.
and the following headings:
*Voice attached in all slides. Please use notes, so I can read it.
ALL REFERENCES FROM USA and within 5 years.
1.
Introduction
(Clearly identifies the topic and Establishes goals and objectives of presentation)
2.
Clinical Guidelines Evidence Based Practice per CDC
– (Presents an insightful and through analysis of the issue (s) identified. Excellent Clinical guidelines)
3.
Population and Risk Factors
(The population is identified and addressed as well the topic(s) and issue(s)
4.
Body and Content
: (Makes appropriate and powerful connections between the issue(s) identified and the concept(s) studied. Very creative and Supports the information with strong arguments and evidence.
5.
Education
– (Presents detailed, realistic, and appropriate recommendations and education including parents/patients)
6.
Conclusion
. Excellent Conclusion clearly supported by the information presented
.
Assignment During the on-ground, residency portion of Skill.docxnormanibarber20063
Assignment:
During the on-ground, residency portion of Skills Lab II, you will have attended sessions covering topics relevant to advanced clinical social work practice. During Skills Lab II, you join with a group of three to four students to present a clinical case. You will create your own case—this case will be a situation you have faced in practice or one you create. During the presentation, you and each group member are expected to demonstrate knowledge, awareness, and skills appropriate to a concentration-year master’s student.
The presentation should include the following:
· The identification of the individual/family or group with background information including:
o Presenting problem or concern
o History of the presenting problem
o Social history
o Family history
o Previous interventions
· Your assessment of the client/family/group
· Your engagement of the client/family/group
o Specify the specific social work practice skills that were or would be used in your engagement.
This is the right up about this project
Tiffany, a 17-year-old African American female resides in Huston Texas with her mother (48 years old) and 2 brothers (20 years old and 10 years old). Tiffany was raised by her mother. Her father went to prison for selling drugs when Tiffany was 5 years old. Tiffany has been having trouble sleeping, her grades have dropped, she is no longer interested in sports or her after school club activities. Tiffany is also afraid to go outside and she does not want to leave her mother’s side. Tiffany reports she gets nervous and has heart palpitations when she sees a police car or hears police sirens. Tiffany’s mother is concerned about the sudden change of behavior in her daughter and thus, took her in to see a therapist.
Tiffany was very active in school. She had good grades, active in sports and after school clubs. The teachers spoke very highly of Tiffany, however, expressed concerns to her mother when they noticed a change in her grades. Additionally, the school staff noticed Tiffany withdrawing from her friends appeared to be isolating herself from others. Tiffany and her family were active within their church community. Tiffany and her family live in a low-income community. Tiffany’s mother does work full time, however, she still receives SNAP and Medicaid services. They also live in Section 8 housing. Tiffany lives in a community with a high crime rate. She often witnesses and hears stories of police brutality. Tiffany’s mother had to explain to her children how to respond to a police officer with they are ever stopped. Tiffany’s other brother has a history of police involvement.
.
Assignment PurposeThe first part of this assignment will assist.docxnormanibarber20063
Assignment Purpose:
The first part of this assignment will assist you in identifying a topic which you will work with for subsequent activities in the course. The second part of the assignment helps you articulate what constitutes plagiarism.
Part 1:
In this course you will be using a variety of resources and research tools. This activity will guide you in formulating a topic to use for later assignments in this course.
1. What is something you are curious about? What is something you see out in the world that you want to know more about? Perhaps think of health, business, or socio-cultural issues. Write it here:
_______________________________________________________________________
(Need help selecting a topic? Review the Research Topic Starting Points for EN 104, EN 106, EN 111, and EN 116 guide from the Herzing University Library. Browse some of the resources linked there for generating topic ideas. http://herzing.libguides.com/research_topic_starting_points)
2. Create a Mind Map for your topic in the Credo Reference Database available through the Herzing University Library. You can access the link to that database and view a brief tutorial in the Research Topics Starting Points guide at http://herzing.libguides.com/research_topic_starting_pointsIf you need assistance using this tool, contact the Herzing University Librarians using the contact information in that guide. You might need to play around with how you word your topic.
Did the Mind Map help you narrow your topic? Describe your experience with the Mind Map feature and indicate your narrowed topic:
3. Write at least three research questions related to your topic and circle or somehow indicate the one you are most interested in answering:
4. Create a thesis statement for your research project. Be sure it meets the characteristics of a “strong” thesis statement as described in the reading for this unit.
Characteristics of a Strong Thesis Statement
· Answers the research question and is adequate for the assignment.
· Takes a position – doesn’t just state facts.
· It is specific and provable.
· It passes the “so what?” test.
Include your thesis statement here:
Part 2:
The following paragraph is from this source:Spiranec, S., &Mihaela, B. Z. (2010). Information literacy 2.0: Hype or discourse refinement? Journal of Documentation, 66(1), 140-153. doi:http://dx.doi.org.prx-herzing.lirn.net/10.1108/00220411011016407
Web 2.0 is currently changing what it means to be an information literate person or community…. The erosion did not begin with Web 2.0 but had started considerably earlier and became evident with the first web document without an identifiable author or indication of origin. Generally, this erosion comes naturally with the advancement towards electronic environments. In the era of print culture the information context was based on textual permanence, unity and identifiable authorship, and was therefore stable. The appearance of Web 1.0 has already undermined .
Assignment PowerPoint Based on what you have learned so .docxnormanibarber20063
Assignment:
PowerPoint:
Based on what you have learned so far in this course, create a PowerPoint presentation that addresses each of the following points. Be sure to completely answer all the questions for each bullet point. Use clear headings that allow your professor to know which bullet you are addressing on the slides in your presentation. Support your content with at least four (4) citations throughout your presentation. Make sure to reference the citations using the APA writing style for the presentation. Include a slide for your references at the end. Follow best practices for PowerPoint presentations related to text size, color, images, effects, wordiness, and multimedia enhancements.
Title Slide (1 slide)
At each stage of development, culture can have a distinct impact on basic aspects of life. Based on your reading thus far, describe how cultural influences impact development throughout the lifespan. Include the following aspects of life:
Cognition (2-3 slides)
Acceptance of cultural traditions (2-3 slides)
Biological health (2-3 slides)
Personality(2-3 slides)
Relationships (2-3 slides)
References (1 slide)
Each slide should have a graphic and very few words. In a separate Word file, create a script to use when giving this presentation (about 50 words per content slide - 500 words total). Submit both files to the dropbox.
.
Assignment In essay format, please answer the following quest.docxnormanibarber20063
Assignment: In essay format, please answer the following questions:
On your second In-Class Assignment, which was on John Stuart Mill's freedom of thought and discussion, you were asked to provide your own opinion on any moral issue.
1) Your task is to write an essay
DEFENDING
the
the OPPOSITE opinion.
2) Please structure your essay in the following format: (SEE ATTACHED FILE FOR MORE DETAILS ON WHAT EACH OF THESE MEAN)
I. Introduction/Thesis Statement
II. Body - Include at least two reasons why one would support this position
III. Counter-Argument - What is the argument against that position?
IV. Reply to Counter-Argument - Why could the counter-argument be wrong?
V. Conclusion
.
Assignment Name:
Unit 2 Discussion Board
Deliverable Length:
150-500 words (not including references) 2 Peer Responses
Details:
The Discussion Board (DB) is part of the core of online learning. Classroom discussion in an online environment requires the active participation of students and the instructor to create robust interaction and dialogue. Every student is expected to create an original response to the open-ended DB question as well as engage in dialogue by responding to posts created by others throughout the week. At the end of each unit, DB participation will be assessed based on both level of engagement and the quality of the contribution to the discussion.
At a minimum, each student will be expected to post an original and thoughtful response to the DB question and contribute to the weekly dialogue by responding to at least two other posts from students. The first contribution must be posted before midnight (Central Time) on Wednesday of each week. Two additional responses are required after Wednesday of each week. Students are highly encouraged to engage on the Discussion Board early and often, as that is the primary way the university tracks class attendance and participation.
The purpose of the Discussion Board is to allow students to learn through sharing ideas and experiences as they relate to course content and the DB question. Because it is not possible to engage in two-way dialogue after a conversation has ended, no posts to the DB will be accepted after the end of each unit.
A. Questions for weekly discussions and conversations (not part of the required Discussion Board assignment)
These questions can serve as the starting point for your discussions during the week. They are “thought starters,” so that you can explore some ideas associated with the discussion board and unit topics. Answers are not required, and should not be submitted with your required assignment. Answers are not graded.
1. What images do we use today that originated from creations by early civilizations for religious ceremonies?
2. What historical art images do we use today, from creations by early civilizations, for cultural celebrations?
B. Required Discussion Board assignment.
From the list below, choose one Greek work of art and one Roman work of art and
compare and contrast
them according to the criteria listed:
Greek Art
Roman Art
The
Doryphoros
(Polykleitos, 450 BCE)
Augustus of Primaporta
(c. 20 BCE)
The Laocoon Group
(1
st
Century, CE)
Marcus Agrippa with Imperial Family
(South frieze from the Ara Pacis, 13-9 CE)
Nike of Samothrace
(c. 190 BCE)
She-Wolf
(c. 500 BCE)
The Temple of Athena
(427–424 BCE)
The Colosseum
(72–80 CE)
The Parthenon
(447–438 BCE)
The Arch of Constantine
(313 CE)
Answer the following list of questions in a comparative essay to evaluate your choices. Be sure to introduce the works you have chosen.
What is the FORM of the work?
Is it a two-dimensional or three-dimensional work of art?
What materials are us.
Assignment In essay format, please answer the following questions.docxnormanibarber20063
Assignment: In essay format, please answer the following questions:
1) Briefly summarize Stirner's Egoism.
2) Look at some contemporary moral issues in the news, either current or past, and apply his Egoist theory to the issue. How would he view the issue?
3) Do you agree with the way Stirner would view the issue? Why or why not?
All together, the answers must total up to about 500-700 words. Assignments
MUST
have the following format: Name, Class, and Essay Subject & Date in the upper left hand corner.
Double Spaced
, 12pt Times New Roman or Arial font. If you use outside sources, it must include a works cited page.
.
Read| The latest issue of The Challenger is here! We are thrilled to announce that our school paper has qualified for the NATIONAL SCHOOLS PRESS CONFERENCE (NSPC) 2024. Thank you for your unwavering support and trust. Dive into the stories that made us stand out!
Unit 8 - Information and Communication Technology (Paper I).pdfThiyagu K
This slides describes the basic concepts of ICT, basics of Email, Emerging Technology and Digital Initiatives in Education. This presentations aligns with the UGC Paper I syllabus.
Palestine last event orientationfvgnh .pptxRaedMohamed3
An EFL lesson about the current events in Palestine. It is intended to be for intermediate students who wish to increase their listening skills through a short lesson in power point.
How to Make a Field invisible in Odoo 17Celine George
It is possible to hide or invisible some fields in odoo. Commonly using “invisible” attribute in the field definition to invisible the fields. This slide will show how to make a field invisible in odoo 17.
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
students that opportunity and have been hijacked to become venues for the promotion of terrorism, antisemitic harassment and intimidation, unlawful encampments, and in some cases, assaults and riots.
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.
• The Committee on Oversight and Accountability is investigating the sources of funding and other support flowing to groups espousing pro-Hamas propaganda and engaged in antisemitic harassment and intimidation of students. The Committee on Oversight and Accountability is the principal oversight committee of the US House of Representatives and has broad authority to investigate “any matter” at “any time” under House Rule X.
• 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
Francesca Gottschalk - How can education support child empowerment.pptxEduSkills OECD
Francesca Gottschalk from the OECD’s Centre for Educational Research and Innovation presents at the Ask an Expert Webinar: How can education support child empowerment?
How libraries can support authors with open access requirements for UKRI fund...
INSTRUCTIONSYou are only allowed to use the course materials.docx
1. INSTRUCTIONS
You are only allowed to use the course materials (readings,
discussions, etc.). You are not allowed to use the Internet.
Make sure you take your time and provide complete answers.
Two or three sentence answers to any of these questions will not
be adequate! Your logic, thought processes and quality of your
responses are what will determine your grade. Questions 1-2
are worth 15 points. Questions 3-4 are worth 10 points each.
Please submit your responses in a Word document. Be sure to
put your name on each page. Good luck!
1) ABC’s capital-asset procurement policy requires the Board of
CAEs (BOD) approve any single acquisition over $150,000. If
the board approves a project, then the treasurer will transfer the
funds to the respective plant. Within one year, the internal
auditing function is charged with reviewing each acquisition to
check the propriety of the purchase and disbursal of funds.
ABC’s Plant Controller prepared the first proposal for a DEK
cutting machine. Other plants were told to wait until internal
auditing could inspect the documentation associated with the
acquisition, and evaluate the project’s operating effectiveness
and efficiency. The plant’s proposal was the second largest
proposal ever submitted in the company’s history and it totaled
$1.3 million dollars. The cost of the new machine by itself was
listed in the proposal at $1.1 million. Labor and other costs
necessary to remove the old machine and install the new
machine totaled $200,000.
The internal auditor assigned to the investigation was Phil
Ramone. Phil had been with ABC four years performing mostly
2. production operational audits (on existing processes) and
internal control payroll audits. Phil’s considerable experience in
these areas led him to believe that the procedures associated
with this capital-asset audit would be as simple and routine.
This was not Phil’s first visit to the plant. In fact Phil had
performed an audit on the plant’s payroll system only a year
ago. Phil’s recollection of the experience was not a pleasant
one. He had several confrontations with the plant controller,
mostly as a result of personality clashes. While all the payroll
issues were easily resolved, Phil felt there was still an
adversarial relationship between him and the controller and was
on guard for any preemptive strikes this time around by the
controller.
It was a long drive to the plant so when Phil arrived a little late
the day of his audit he was greeted by the controller with a
perceived air of indifference and promptly led to a secluded
office. The controller calmly explained that he was extremely
busy and would answer any questions at the end of the day. Phil
merely nodded his head and sat down in front of several tall
piles of invoices, which the controller stated was the
documentation supporting the purchase, set up, and testing of
the new machine. Phil was somewhat surprised, fully expecting
to see only a handful of invoices, but did not ask for any
explanations. As Phil began looking through the myriad of
statements and canceled checks he soon found one particular
invoice near the top of the first pile that indicated the actual
price paid for the machine itself was only $850,000.
Phil’s first reaction was to call the CAE of auditing. When he
found that the CAE was out for the day and could not be
reached he then decided to call the VP of Operations at
corporate headquarters. Phil was critical of the plant controller
when describing the seriousness of his suspicions based on this
preliminary information. Phil didn’t know that there was a BOD
meeting that day and that the news would be passed on to them.
3. The members of the Board were outraged, screaming over the
alleged misuse of the funds and possible fraud.
Phil was unaware that in a private conference call the Chair of
the Board of CAEs would soon lambast the plant controller.
Seconds after the call, the controller walked up to Phil and had
only two words to say – “get out.” Phil was flabbergasted; he
called back to headquarters, only to receive a rather icy
response from the Chair of the BOD’s secretary suggesting that
he return immediately.
Three days later Phil was called in to the CAE’s office. The
CAE described how he personally went to the plant the next day
after Phil’s visit and performed the capital-asset audit himself.
The CAE found that there were a number of reasonable
explanations for the differences between the original proposal
and the actual expenditure. To begin with, the company that
sold the machine would not discount the price until the BOD
approved the contract. Competing bids drove the cost of the
machine from $1.1 million to $850,000. However, there were
several factors that offset these savings.
Originally, the setup of the new machine was projected to take a
week and a half but ended up taking a month. No one really
knew how difficult it was going to be to remove the old machine
that was embedded in the concrete floor (to minimize
vibration). This removal took additional time and outside labor.
Also, the new machine was to be put in the same area where the
4. old machine was located. Since the plant could not afford to
shut down for any extended length of time, the old machine was
moved over the Thanksgiving Day holiday when labor rates
were doubled. In addition, while the new machine was being
tested, the old machine had to be kept running in its temporary
location. During the time that both machines were running,
machine operators and supporting personnel (e.g., those loading
and unloading the conveyors) worked double shifts in order to
test the new machine. This parallel process took longer than
expected because the plant engineers were not familiar enough
with the new machine to deal with minor problems. Also,
special outside consultants were hired for the first two weeks to
set up the machine.
Another unexpected cost arose because the new machine put out
a greater number of larger pieces of wood requiring required an
additional conveyor belt to accept and carry the larger pieces.
The savings from the discount was used to purchase this
necessary piece of equipment. In sum, all of these additional
and unexpected outlays were very expensive and brought the
total to just under the original proposed cost of $1.1 million.
The CAE went on to explain to Phil that the reason for the
abnormally large number of invoices was an endless stream of
trips to the local electrical and hardware stores to buy the
necessary parts and supplies to keep the transition from the old
to the new machine moving smoothly. As it turned out, the
Controller of the plant actually did a commendable job in
overseeing the project and keeping accurate records of the
disbursements. In fact, the controller created a specialized
installation guide that will probably save ABC hundreds of
thousands of dollars when the remaining plants order more of
these machines.
Required
a) Comment on Phil’s preparation for and conduct of the audit.
5. What should Phil have done differently?
b) Discuss and cite the possible violations of the IIA Code of
Ethics and/or International Standards for the Professional
Practice of Internal Auditing that Phil committed. Be specific.
2) A summary of an internal audit engagement performed at the
request of executive management is presented below.
The claims department of XYZ Insurance Company has
instituted new claims procedures for local offices. The new
procedures have been designed to improve the review of claims
and to prevent both overpayment and payment of false claims.
Management mentioned concern about the new procedures at the
opening conference of the audit engagement. Management told
the internal auditors that 30 complaints had been received
recently about the excessive time it took to receive the
insurance proceeds for their claims. The company advertises
48-hour claim service. Each of the 30 claims that generated the
complaints took seven days. Management said these were the
first complaints of this type and were received only after the
new procedures were implemented. Management feared that if
the claims took too long to process, many clients would switch
to another company. The internal auditors decided to find out if
processing time had really increased, and if so, whether this was
because of the new procedures.
The internal auditors decided to test 25 randomly selected
6. claims made since the change in the procedures and 25 claims
from before the procedures and compare them. The tests
revealed that the new process had caused an increase in the
processing time for two reasons. First, there was a learning
effect with the new required forms. The headquarters claims
department often had to correct the forms and request additional
information before claims could be processed. Second, the new
process required a more extensive review than before,
sometimes even including a field visit by one of the claims staff
in addition to the regular inquiry by one of the company’s
claims adjusters.
The internal auditors estimated that the delayed disposition of
the claims seriously eroded the marketability of the company’s
insurance policies, perhaps decreasing sales by as much as 10
percent the first year and up to 25 percent in subsequent years.
The new procedure also increased the cost of servicing claims
by 5 percent to 10 percent, depending on whether an additional
inquiry is conducted by one of the claims department staff
members. The estimated savings on payment of improper
claims was equivalent to a maximum of 10 percent of total
expenditures in any one year.
There were differences of opinion within the audit team as to
the appropriate course of action. After much debate within the
audit team, the final audit report recommended returning to the
previous claims service procedures, with minor modifications,
to avoid the problems associated with the revised procedures.
The additional review procedure recommended in the report was
a computer scan of company records to ascertain any previous
claims by the 30 claimants and the nature as well as the amount
of prior claims.
Required:
7. A) Write an alternative internal audit recommendation to the
one in the final audit report. You should include at least two
specific actions in your recommendation.
B) Describe at least three alternative internal audit procedures
the audit team might have chosen to those procedures the team
actually performed. Why do you consider your procedures to be
superior to the ones chosen?
3) The Foundation for Critical Thinking states that all subjects
have a fundamental thought process. In order to understand the
thought process, they recommend raising some questions.
Please respond to the three questions below using what you
have learned in this course.
a) What are some of the most basic concepts in internal
auditing?
b) What kinds of questions do internal auditors ask?
c) What types of inferences, judgments and assumptions do
internal auditors make?
8. 4) a) When and in what ways do audit engagement
communications occur?
b) What actions regarding audit engagement
observations must the internal audit function take after the
final audit report is issued? Be specific.