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relevance and benefits of holding public accounting firm more accountable for the detection of fraud Solution Ans:Generally audit by a public accounting firm is a function of assistance offered to the leadership of that entity in order for them to better manage their activities; it expresses judgments on all decisions taken by the leadership that ensure the normal and efficient functioning of its activities; and its objective is to create added value. The relevance and benefits of holding public accounting firm for the detection of fraud are as follows: At first, let us understand that the primary responsibility for the prevention and detection of fraud rests with the governing body and management. Management’s responsibilities include creating an environment where fraud is not tolerated, identifying risks of fraud, and taking appropriate actions to ensure that controls are in place to prevent and detect fraud. The governing body is responsible for ensuring that management is carrying out the tasks assigned to them in relation to fraud risk and prevention, as well as understanding the environment to determine if management can override or influence the controls in place. Now some of management’s responsibilities for the prevention and detection of fraud can be delegated to public accounting firm. Firstly, public accounting firm are generally well-versed in evaluating the potential and probability of fraud, errors, or noncompliance and can review internal controls for effectiveness. Secondly, If public accounting firm is structured so that they report directly to the board or council, then they are considered to be independent of those in management and are not influenced or threatened by management. Thirdly, public accounting firm sometimes use a series of tests, sampling, and analytics to reach their conclusions; however, every transaction is not reviewed or audited.Therefore sometimes it may become difficult for public accounting firm to detect misstatements resulting from fraud than misstatements resulting from errors. Fourthly, Public Accounting Firm also review any large or unusual transactions or journal entries that occur outside the normal scope of business.They also ensure that there are proper controls in place to deter any possibilities of fraud. Fifthly, Public Accounting Firm reviews journal entries and interview the company\'s accountants on procedures to uncover potential risks. They generally meets with management to gain an understanding of procedures and then test those procedures for SOX compliance. Lastly, they generally maintain a professional distance and independence for their activity and are generally follows professional skepticism for the strictly prevention or detection of fraud..

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Lastly, they generally maintain a professional distance and independence for their activity and
are generally follows professional skepticism for the strictly prevention or detection of fraud.

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Given that CPAs do not agree with the changed expectations of their role, and the limits on the auditor\'s possible role in controlling fraud, other considerations in the prevention and detection of corporate fraud should be discussed. These include managerial controls, employee screening, forensic accounting, and others. Managerial Controls. Organizations with one hundred or fewer employees have the greatest median losses per capita. The primary reason for this is because internal controls are less sophisticated and stringent in smaller organizations. So what, if any, are management%u2019s responsibilities when it comes to the prevention or detection of fraud? Annual reports of management clearly state that management is responsible for the preparation and integrity of the financial information presented, and the company and management maintain a system of internal controls to provide for administrative and accounting controls. All professional literature makes it clear that the responsibility of internal controls, proper reporting, and the adoption of sound accounting policies rests solely with management, not the auditors. To combat the problem of fraud, a crucial element in deterring theft is strict internal controls, segregation of duties, and separation of functions. For example, simple procedures such as not letting the person writing the checks reconcile the bank statement, not letting the receiving department maintain physical inventory records, not letting the person initiating the purchase order approve the payment, and not letting the person maintaining the personnel database also issue payroll checks, may help separate incompatible functions within a business. Thus, internal controls may be strengthened and fraud deterred by separation of functions. Screening. Another element to combat fraud is adequate employee screening. Although this statement might seem obvious, a good rule to follow to minimize the risk of fraud is to hire honest employees. There are many organizations specializing in pre-employment screening. These screening tests include lie detector and drug tests and fingerprinting of employees. Through adequate background checks of information on resumes and applications, an employer can elicit significantly more information and determine if the original information is accurate. Organizational Climate. A third component to deterring fraud is creating a business environment that reduces the perceived need of a pressured employee to commit fraud. This environment includes creating open and consistent communications for hiring, evaluating employee performance, and assessing employees for promotion. These factors, along with counseling programs and employee enrichment efforts, might curtail the perceived need of an employee to commit fraud. Others. Finally, a few additional components to business fraud prevention include setting up a hotline whereby fellow employees can report improper conduct, having a high level employee .

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Global businesses that have extended their public relations strategies worldwide should: Multiple Choice Ignore local customs and emerging issues in the locations where they operate Assume that there is no anti-American sentiment in the countries where they have operations. Ensure that communications with local media take place in the area\'s native language Never decentralize their global public relations programs to ensure the company has \"one voice. Solution Answer is C ensure that........... The reason is native language gives brand local touch and helps people to understand what they say. This will increase demand. Other options are totally wrong.

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EFFECTS OF ETHICS ON FRAUD 1 EFFECTS OF ETHICS ON FRAUD 2 Ethical Analysis Effects of ethical behaviors in an economy are far reaching to individuals, firms and the economy at large. Accountants play a vital role in ensuring the reliability and trustworthiness of accounting data and affect the moral culture of business and society. In order to achieve this, accountants are advised to observe the American Institute of Certified Public Accountants (AICPA), Professional Code of Conduct. Undoubtedly, private and public organizations employ professional accountants who are mandated to provide financial information regarding its business cycles. In some situations, an accountant may feel compelled or pressured to provide false financial information or alter financial results. In these cases, this creates a threat to the moral and ethical character of an accountant and is known as an ethical dilemma. Ethical dilemmas constitute a circumstance in which an individual faces a situation or a decision that test his/her moral system or ethical code. In these circumstances, an individual must choose whether to live out consistent moral attitudes or act contrary to what one personally believes or what has been established by ethical code. Ethical accounting codes require accountants to have a high level of integrity, to maintain confidentiality and behave according to a high degree of professional standards. This dissertation will discuss how ethical accounting standards impact accounting fraud. Accounting fraud involves the intentional manipulation of financial information, which misleads shareholders, creditors, investors and the general public. These actions are premeditated attempts to deceive and attract investors by intentionally altering financial statements. Often, this is accomplished by overstating revenue and assets and under reporting expenses and liabilities. The perpetrators of accounting fraud are employees, managers, accountants and top executives. Thus, to reduce business fraud, ethical codes have been instituted within corporations, industries and state and national accounting boards. For certified public accountants, the AICPA Code of Professional Conduct has been adopted to tackle the ethics of accounting. Professional Conduct Diminishes Fraud An accountant’s professional conduct is a key quality used to minimize fraud. As mentioned, state accountancy boards and the AICPA are mandated to formulate and enforce professional standards for all accounting members who are responsible for providing financial services. The AICPA Code of Professional Conduct was recodified in June 2014, and became fully effective in December 2015. This code of conduct requires all accountants to act with integrity, due care, objectivity, competency and ensure confidentiality for their client. In ad.

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Transfer taxes are handled under which tax topics Transfer ta.pdf

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This project creates a custom linked list structure. It serves.pdf

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The researchers found RNA, but that was not enough to conclude that the RNA was archaeal RNA viruses. Based on the introductory passage and your knowledge of viruses, what evidence showed that the RNA was likely from archaeal RNA viruses? Full genomes were assembled for the study and provided evidence. Analysis showed that the RNA contained the genes for an enzyme that is an RNA-dependent RNA polymerase. The researchers found gene sequences for large protein molecules that needed to be cut by proteases to form smaller functional proteins. The RNA genomes were similar to those of eukaryotic and bacteriophage RNA viruses. Full genomes were assembled for the study and provided evidence. There was RNA present, and that would not normally be in an archaeal community, The archaeal viruses described in the introduction were plus sense, Viruses can be single-or double-stranded, plus sense or minus sense, and they can be characterized as DNA or RNA viruses. These differences can be used in classification. Solution Ans part A options A, B and C are correct Archae constitute a domain of single celled organisms, whose shape and morphology though resembled that of bacteria, but the genome was more similar to eukaryotes. They have circular chromosomes and perform transcription and translation similar to eukaryotes. Even the RNA polymerase resembles to the one present in us..

The researchers found RNA, but that was not enough to conclude that t.pdf

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