when an auditor sets the risk high- what does this mean-SolutionAudit.docx
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when an auditor sets the risk high, what does this mean? Solution Audit risk is the that the auditor will not discern errors or international miscalculations during the process of reviewing the financial statements of a company or an individual. There are 3 types of audit risks 1. Inherent Risk- It means that the financial statement is susceptible to a material misstatement. 2. Control Risk-It means one or more misstatement might not be detected or prevented on a timely basis by the internal control system of the comapany. 3. Detection Risk-It is the risk that an audit might not be capable of detecting a material misstatement. When the auditors sets the risk high it means that the financial statements are full of material misstatement that could severely affect the organisation if not corrected. It means that the auditor needs to carry out more detection procedures to be convincingly assured about the financial statements being free from material misstatements. .
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AnswerAudit risk is the risk that an auditor issues an incorrect .pdf
Answer:
Audit risk is the risk that an auditor issues an incorrect opinion on the financial statements.
Examples of inappropriate audit opinions include the following:
Audit Risk = Inherent Risk x Control Risk x Detection Risk
Inherent Risk
Inherent Risk is the risk of a material misstatement in the financial statements arising due to error
or omission as a result of factors other than the failure of controls (factors that may cause a
misstatement due to absence or lapse of controls are considered separately in the assessment of
control risk).
Inherent risk is generally considered to be higher where a high degree of judgment and
estimation is involved or where transactions of the entity are highly complex.
Control Risk
Control Risk is the risk of a material misstatement in the financial statements arising due to
absence or failure in the operation of relevant controls of the entity.
Organizations must have adequate internal controls in place to prevent and detect instances of
fraud and error. Control risk is considered to be high where the audit entity does not have
adequate internal controls to prevent and detect instances of fraud and error in the financial
statements.
Detection Risk
Detection Risk is the risk that the auditors fail to detect a material misstatement in the financial
statements.
Detection risk can be reduced by auditors by increasing the number of sampled transactions for
detailed testing.
http://accounting-simplified.com/audit/risk-assessment/audit-risk.html
Solution
Answer:
Audit risk is the risk that an auditor issues an incorrect opinion on the financial statements.
Examples of inappropriate audit opinions include the following:
Audit Risk = Inherent Risk x Control Risk x Detection Risk
Inherent Risk
Inherent Risk is the risk of a material misstatement in the financial statements arising due to error
or omission as a result of factors other than the failure of controls (factors that may cause a
misstatement due to absence or lapse of controls are considered separately in the assessment of
control risk).
Inherent risk is generally considered to be higher where a high degree of judgment and
estimation is involved or where transactions of the entity are highly complex.
Control Risk
Control Risk is the risk of a material misstatement in the financial statements arising due to
absence or failure in the operation of relevant controls of the entity.
Organizations must have adequate internal controls in place to prevent and detect instances of
fraud and error. Control risk is considered to be high where the audit entity does not have
adequate internal controls to prevent and detect instances of fraud and error in the financial
statements.
Detection Risk
Detection Risk is the risk that the auditors fail to detect a material misstatement in the financial
statements.
Detection risk can be reduced by auditors by increasing the number of sampled transactions for
detailed testing.
http://accounting-simplified.com/audit/risk-assessment.
A top-down approach begins at the financial statement level- It requir.docx
A top-down approach begins at the financial statement level. It requires the auditor\'s understanding of the overall risk to internal control over financial reporting. Discuss how an auditor uses a top-down approach in the audit of internal control over financial reporting to select the controls to test. Compare and contrast a top-down approach versus a detailed approach in an audit. What would auditors gain from using a top-down approach?
Solution
Auditor should use top-down approach to the audit of internal control over financial reporting for selecting controls totest. The process begins with understanding overall risk to internal control. The auditor then focuses on entity-level controls and works down to significant accounts and disclosures and their relevant assertions. This approach directs the auditor\'s attention to accounts, disclosures, and assertions that present a reasonable possibility of material misstatement to the financial statements and related disclosures. The auditor then verifies his or her understanding of the risks in the company\'s processes and selects for testing those controls that sufficiently address the assessed risk of misstatement to each relevant assertion.
In Detailed audit approach each and every thing is been checked very minutely, this approach is designed to be used throughout the audit efficiently and effectively to focus on the nature, timing and extent of audit procedures in areas that are more responsible for material misstatement in the financial report.
It requires the auditor to first understand the entity and its environment in order to identify risks that may result in material misstatement in the financial statements and report. Then, auditor performs an assessment of those risks at both the financial report and assertion levels. The assessment involves considering a number of factors such as the nature of the risks, relevant internal controls and the required level of audit evidence.
It involves following steps
Understanding, which comes from identifying and assessing risk
Responding to identified risk
Concluding on areas of risk
Getting risk right which means acheaving Efficiency and effectiveness
Top down approach helps to get the understanding of entity its fianacial statemnst easily and in quite less time, with effeciency and effectivness. Top-down approach also analyzes risk by aggregating the impact of internal operational failures, as it is a three step process helps auditor to detect the frauds and risk easily and effeciently.
.
Auditing Principles2
Auditing Principles 2, audit risk, control risk, detection risk, inherent risk, risk of material misstatement, audit plan, risk assessment, information risk, substantive procedures, audit evidence, client acceptance, engagement letter, audit plan, internal auditors, time budget, audit procedures, Auditing Principles 2, audit risk, control risk, detection risk, inherent risk, risk of material misstatement, audit plan, risk assessment, information risk, substantive procedures, audit evidence, client acceptance, engagement letter, audit plan, internal auditors, time budget, audit procedures, substantive, audit plan, vouching, tracing, scanning, tangible assets, observation, inquire, confirmation, recalculation, JoseCintron, Advance Business Consulting, mba4help.comsubstantive, audit plan, vouching, tracing, scanning, tangible assets, observation, inquire, confirmation, recalculation, JoseCintron.com, Advance Business Consulting, mba4help.com
page 10 (4) In-house legal counsel. E. Be aware in evaluating ma.pdf
page 10
(4) In-house legal counsel. E. Be aware in evaluating management's responses to inquiries that it
is often in the best position to perpetrate fraud. 13. Considering the results of analytical
procedures performed in planning the audit: A. When unexpected results occur, consider the risk
of material misstatement due to fraud. B. Perform analytical procedures on revenue during the
planning of the audit to identify unusual or unexpected relationships. C. Because analytical
procedures performed during planning often use data aggregated at a high level, results obtained
often only provide a broad initial indication about whether a material misstatement exists. 14. An
auditor should consider fraud risk factors, which are events or conditions that indicate
incentives/pressures to perpetrate fraud, opportunities to carry out fraud, or
attitude/rationalization to justify a fraudulent action: A. The auditor should use professional
judgment in determining whether a risk factor is present and in identifying and assessing the risk
of material misstatement due to fraud. B. While fraud risk factors do not necessarily indicate the
existence of fraud, they often are present when fraud exists. 15. Other information that should be
considered includes the discussion among audit team members, reviews of interim financial
statements, and the consideration of identified inherent risks. IDENTIFYING RISKS THAT
MAY RESULT IN A MATERIAL MISSTATEMENT DUE TO FRAUD 16. It is helpful when
identifying risks of fraud to consider the three conditions ordinarily present when a material
misstatement due to fraud ordinarily occursincentives/pressures, opportunities, and
attitude/rationalization. Fraud experts often refer to these three conditions as the fraud triangle.
17. The auditor should evaluate whether identified risks of material misstatement due to fraud
can be related to specific accounts, assertions, or whether they relate more pervasively to the
financial statements as a whole. 18. The identification of a risk of material misstatement due to
fraud includes consideration of the type of risk (fraudulent financial reporting or
misappropriation of assets), the significance of the risk, the likelihood of the risk, and the
pervasiveness of the risk. 19. A presumption of improper revenue recognition is a fraud risk. 20.
The auditor should always address the risk of management override of controls.
Fraud (previously referred to as irregularities)-Intentional misstatements or omissions of amounts
or disclosures in financial statements. Audits are concerned with misstatements arising from two
distinct types of acts: Fraudulent Financial Reporting - Intentional misstatements in financial
statements to deceive financial statement users. Misappropriation of assets (also referred to as
"defalcations")-Theft of company's assets the effect of which has not been appropriately reflected
in the financial statements. PROFESSIONAL SKEPTICISM BACKGROUND INFORMATION
(AU 230) 4. In ev.
Recommended
AnswerAudit risk is the risk that an auditor issues an incorrect .pdf
Answer:
Audit risk is the risk that an auditor issues an incorrect opinion on the financial statements.
Examples of inappropriate audit opinions include the following:
Audit Risk = Inherent Risk x Control Risk x Detection Risk
Inherent Risk
Inherent Risk is the risk of a material misstatement in the financial statements arising due to error
or omission as a result of factors other than the failure of controls (factors that may cause a
misstatement due to absence or lapse of controls are considered separately in the assessment of
control risk).
Inherent risk is generally considered to be higher where a high degree of judgment and
estimation is involved or where transactions of the entity are highly complex.
Control Risk
Control Risk is the risk of a material misstatement in the financial statements arising due to
absence or failure in the operation of relevant controls of the entity.
Organizations must have adequate internal controls in place to prevent and detect instances of
fraud and error. Control risk is considered to be high where the audit entity does not have
adequate internal controls to prevent and detect instances of fraud and error in the financial
statements.
Detection Risk
Detection Risk is the risk that the auditors fail to detect a material misstatement in the financial
statements.
Detection risk can be reduced by auditors by increasing the number of sampled transactions for
detailed testing.
http://accounting-simplified.com/audit/risk-assessment/audit-risk.html
Solution
Answer:
Audit risk is the risk that an auditor issues an incorrect opinion on the financial statements.
Examples of inappropriate audit opinions include the following:
Audit Risk = Inherent Risk x Control Risk x Detection Risk
Inherent Risk
Inherent Risk is the risk of a material misstatement in the financial statements arising due to error
or omission as a result of factors other than the failure of controls (factors that may cause a
misstatement due to absence or lapse of controls are considered separately in the assessment of
control risk).
Inherent risk is generally considered to be higher where a high degree of judgment and
estimation is involved or where transactions of the entity are highly complex.
Control Risk
Control Risk is the risk of a material misstatement in the financial statements arising due to
absence or failure in the operation of relevant controls of the entity.
Organizations must have adequate internal controls in place to prevent and detect instances of
fraud and error. Control risk is considered to be high where the audit entity does not have
adequate internal controls to prevent and detect instances of fraud and error in the financial
statements.
Detection Risk
Detection Risk is the risk that the auditors fail to detect a material misstatement in the financial
statements.
Detection risk can be reduced by auditors by increasing the number of sampled transactions for
detailed testing.
http://accounting-simplified.com/audit/risk-assessment.
A top-down approach begins at the financial statement level- It requir.docx
A top-down approach begins at the financial statement level. It requires the auditor\'s understanding of the overall risk to internal control over financial reporting. Discuss how an auditor uses a top-down approach in the audit of internal control over financial reporting to select the controls to test. Compare and contrast a top-down approach versus a detailed approach in an audit. What would auditors gain from using a top-down approach?
Solution
Auditor should use top-down approach to the audit of internal control over financial reporting for selecting controls totest. The process begins with understanding overall risk to internal control. The auditor then focuses on entity-level controls and works down to significant accounts and disclosures and their relevant assertions. This approach directs the auditor\'s attention to accounts, disclosures, and assertions that present a reasonable possibility of material misstatement to the financial statements and related disclosures. The auditor then verifies his or her understanding of the risks in the company\'s processes and selects for testing those controls that sufficiently address the assessed risk of misstatement to each relevant assertion.
In Detailed audit approach each and every thing is been checked very minutely, this approach is designed to be used throughout the audit efficiently and effectively to focus on the nature, timing and extent of audit procedures in areas that are more responsible for material misstatement in the financial report.
It requires the auditor to first understand the entity and its environment in order to identify risks that may result in material misstatement in the financial statements and report. Then, auditor performs an assessment of those risks at both the financial report and assertion levels. The assessment involves considering a number of factors such as the nature of the risks, relevant internal controls and the required level of audit evidence.
It involves following steps
Understanding, which comes from identifying and assessing risk
Responding to identified risk
Concluding on areas of risk
Getting risk right which means acheaving Efficiency and effectiveness
Top down approach helps to get the understanding of entity its fianacial statemnst easily and in quite less time, with effeciency and effectivness. Top-down approach also analyzes risk by aggregating the impact of internal operational failures, as it is a three step process helps auditor to detect the frauds and risk easily and effeciently.
.
Auditing Principles2
Auditing Principles 2, audit risk, control risk, detection risk, inherent risk, risk of material misstatement, audit plan, risk assessment, information risk, substantive procedures, audit evidence, client acceptance, engagement letter, audit plan, internal auditors, time budget, audit procedures, Auditing Principles 2, audit risk, control risk, detection risk, inherent risk, risk of material misstatement, audit plan, risk assessment, information risk, substantive procedures, audit evidence, client acceptance, engagement letter, audit plan, internal auditors, time budget, audit procedures, substantive, audit plan, vouching, tracing, scanning, tangible assets, observation, inquire, confirmation, recalculation, JoseCintron, Advance Business Consulting, mba4help.comsubstantive, audit plan, vouching, tracing, scanning, tangible assets, observation, inquire, confirmation, recalculation, JoseCintron.com, Advance Business Consulting, mba4help.com
page 10 (4) In-house legal counsel. E. Be aware in evaluating ma.pdf
page 10
(4) In-house legal counsel. E. Be aware in evaluating management's responses to inquiries that it
is often in the best position to perpetrate fraud. 13. Considering the results of analytical
procedures performed in planning the audit: A. When unexpected results occur, consider the risk
of material misstatement due to fraud. B. Perform analytical procedures on revenue during the
planning of the audit to identify unusual or unexpected relationships. C. Because analytical
procedures performed during planning often use data aggregated at a high level, results obtained
often only provide a broad initial indication about whether a material misstatement exists. 14. An
auditor should consider fraud risk factors, which are events or conditions that indicate
incentives/pressures to perpetrate fraud, opportunities to carry out fraud, or
attitude/rationalization to justify a fraudulent action: A. The auditor should use professional
judgment in determining whether a risk factor is present and in identifying and assessing the risk
of material misstatement due to fraud. B. While fraud risk factors do not necessarily indicate the
existence of fraud, they often are present when fraud exists. 15. Other information that should be
considered includes the discussion among audit team members, reviews of interim financial
statements, and the consideration of identified inherent risks. IDENTIFYING RISKS THAT
MAY RESULT IN A MATERIAL MISSTATEMENT DUE TO FRAUD 16. It is helpful when
identifying risks of fraud to consider the three conditions ordinarily present when a material
misstatement due to fraud ordinarily occursincentives/pressures, opportunities, and
attitude/rationalization. Fraud experts often refer to these three conditions as the fraud triangle.
17. The auditor should evaluate whether identified risks of material misstatement due to fraud
can be related to specific accounts, assertions, or whether they relate more pervasively to the
financial statements as a whole. 18. The identification of a risk of material misstatement due to
fraud includes consideration of the type of risk (fraudulent financial reporting or
misappropriation of assets), the significance of the risk, the likelihood of the risk, and the
pervasiveness of the risk. 19. A presumption of improper revenue recognition is a fraud risk. 20.
The auditor should always address the risk of management override of controls.
Fraud (previously referred to as irregularities)-Intentional misstatements or omissions of amounts
or disclosures in financial statements. Audits are concerned with misstatements arising from two
distinct types of acts: Fraudulent Financial Reporting - Intentional misstatements in financial
statements to deceive financial statement users. Misappropriation of assets (also referred to as
"defalcations")-Theft of company's assets the effect of which has not been appropriately reflected
in the financial statements. PROFESSIONAL SKEPTICISM BACKGROUND INFORMATION
(AU 230) 4. In ev.
The Auditors Responsibilities Relating to Fraud in an Audit of Financial Stat...
The Auditors Responsibilities Relating to Fraud in an Audit of Financial Stat...Dr. Soheli Ghose Banerjee
This presentation is an overview of SA 240 (R). Prepared with Prof. S. Sircar.
Dr. Soheli Ghose ( Ph.D (University of Calcutta), M.Phil, M.Com, M.B.A., NET (JRF), B. Ed).
Assistant Professor, Department of Commerce,St. Xavier's College, Kolkata.
Guest Faculty, M.B.A. Finance, University of Calcutta, KolkataFraudulent financial reporting generally involves the recording of f.pdf
Fraudulent financial reporting generally involves the recording of fraudulent journal entries,
particularly those involving post-closing adjustments and other types of nonstandard journal
entries.Auditors’ responsibility with respect to fraud, as presented in AU Section 316,
Consideration of Fraud in a Financial Statement Audit, requires auditors to presume that the risk
of management override of controls is always present and to test journal entries and other
adjustments for indications of possible material misstatements due to fraud.
Describes fraud and its characteristics.
SAS 99 defines fraud as an intentional act that results in a material misstatement that are done
financial statements. There are two types of fraud considered: misstatements arising from
fraudulent financial reporting and misstatements arising from misappropriation of assets . The
standard describes the fraud triangle. Generally, the three ‘fraud triangle’ conditions are present
when fraud occurs. First, there is an incentive or pressure that provides a reason to commit fraud.
Second, there is an opportunity for fraud to be perpetrated (e.g. absence of controls, ineffective
controls, or the ability of management to override controls.) Third, the individuals committing
the fraud possess an attitude that enables them to rationalize the fraud.
Requires sessions to discuss how and where the entity’s financial statements might be
susceptible to material misstatement due to fraud.
This requirement is a new concept in audit standards and it has two primary objectives. The first
objective is so the engagement team will have an opportunity for the seasoned team members to
share their experiences with the client and how a fraud might be perpetrated and concealed. The
second objective is to set the proper “tone at the top” for conducting the engagement. The
brainstorming session is to be conducted in a manner that models the proper degree of
professional skepticism and sets the culture for the entire audit.
The following steps involved in testing journal entries and other adjustments are addressed in
this Practice Aid and generally occur in the following order:
Step 1: Consider the risks of material misstatement due to fraud identified in planning the
engagement and their effect on the nature and extent of journal entry testing.
Step 2: Obtain an understanding of the entity’s financial reporting processes and the controls
over journal entries and other adjustments.
Step 3: Perform audit procedures to determine the completeness of the population of journal
entries and other adjustments.
Step 4: Identify and select journal entries and other adjustments for testing.
Step 5: Perform journal entry audit procedures, gather sufficient evidence, and document results.
The auditor should gather information necessary to identify risks of material misstatement due to
fraud by the following
SAS 99 requires auditors to ask management questions about their awareness and understanding
of fraud. Au.
PRESENTATION OF ADVANCED AUDITING
GROUP AUDIT AND USING THE WORK FOR OTHERS
POINTS TO BE CONSIDERED WHILE UNDERSTANDING THE GROUP AND COMPONENT
MODIFIED OPINION
FORENSIC AUDIT
p13 29. The auditor should evaluate whether analytical procedure.pdf
p13
29. The auditor should evaluate whether analytical procedures performed as substantive tests or
in the overall review stage indicate a previously unrecognized risk of material misstatement due
to fraud: A. If not already performed, the auditor should perform analytical procedures on
revenue at the overall review stage of the audit; unusual relationships include: (1) Large amounts
of income recorded in the last week or two of the year. (2) Income inconsistent with trends in
cash flows from operations. Other examples of unusual or unexpected analytical relationships
and possible causes 30. The auditor should evaluate risks of material misstatement due to fraud
at or near completion of fieldwork. 31. When misstatements are identified, the auditor should
consider whether such misstatements may indicate fraud. 32. When misstatements are or may be
the result of fraud, but the effects are not material to the financial statements, the auditor should
evaluate the implications. Examples of immaterial frauds include: A. A misappropriation of cash
from a small petty cash fund normally would have little significance. B. A misappropriation
involving management may be indicative of a more pervasive problem and may require the
auditor to consider the impact on the nature, timing, and extent of tests of balances or
transactions, and the assessment of the effectiveness of controls. 33. If the auditor believes the
misstatements may be the result of fraud and has determined it could be material to the financial
statements, but has been unable to evaluate whether the effect is material, the auditor should: A.
Attempt to obtain audit evidence to determine whether fraud has occurred and its effect.
Fraud (previously referred to as irregularities) -Intentional misstatements or omissions of
amounts or disclosures in financial statements. Audits are concerned with misstatements arising
from two distinct types of acts: Fraudulent Financial Reporting - Intentional misstatements in
financial statements to deceive financial statement users. Misappropriation of assets (also
referred to as "defalcations")-Theft of company's assets the effect of which has not been
appropriately reflected in the financial statements. PROFESSIONAL SKEPTICISM
BACKGROUND INFORMATION (AU 230) 4. In every audit, the exercise of professional
skepticism is paramount. In many audit failures involving fraud, inadequate professional
skepticism is frequently cited as a significant reason why the material misstatement was not
detected by the auditor. 5. The third general standard of the generally accepted auditing standards
is: Due professional care is to be exercised in the planning and performance of the audit and the
preparation of the report. 6. In discussing due professional care, the standards state that: A. Due
professional care requires the auditor to exercise professional skepticism. Professional
skepticism is an attitude that includes a questioning mind and a critical assessment of audit
ev.
The Auditor shall evaluate whether the information gathered from ris.pdf
The Auditor shall evaluate whether the information gathered from risk assessment procedures
indicates that one or more fraud risk factor are present and it should be taken into account in
identifying and assessing fraud risks. Fraud risk factors does not necessarily indicate the
existence of fraud, however it normally present.
Fraud risk factors are events or conditions that indicates
The auditor might conclude that a fraud risk exists even when only one of these three conditions
is present.
1. Presumption of Fraud Risk Involving Improper Revenue Recognition- The auditor should
presume that there is a fraud risk involving improper revenue recognition and evaluate which
types of revenue, revenue transactions, or assertions may give rise to such risks.
2. Consideration of the Risk of Omitted, Incomplete, or Inaccurate Disclosures- The auditor\'s
evaluation of fraud risk factors in accordance with paragraph 65 should include evaluation of
how fraud could be perpetrated or concealed by presenting incomplete or inaccurate disclosures
or by omitting disclosures that are necessary for the financial statements to be presented fairly in
conformity with the applicable financial reporting framework.
3. Consideration of the Risk of Management Override of Controls-. The auditor\'s
identification of fraud risks should include the risk of management override of controls.
Solution
The Auditor shall evaluate whether the information gathered from risk assessment procedures
indicates that one or more fraud risk factor are present and it should be taken into account in
identifying and assessing fraud risks. Fraud risk factors does not necessarily indicate the
existence of fraud, however it normally present.
Fraud risk factors are events or conditions that indicates
The auditor might conclude that a fraud risk exists even when only one of these three conditions
is present.
1. Presumption of Fraud Risk Involving Improper Revenue Recognition- The auditor should
presume that there is a fraud risk involving improper revenue recognition and evaluate which
types of revenue, revenue transactions, or assertions may give rise to such risks.
2. Consideration of the Risk of Omitted, Incomplete, or Inaccurate Disclosures- The auditor\'s
evaluation of fraud risk factors in accordance with paragraph 65 should include evaluation of
how fraud could be perpetrated or concealed by presenting incomplete or inaccurate disclosures
or by omitting disclosures that are necessary for the financial statements to be presented fairly in
conformity with the applicable financial reporting framework.
3. Consideration of the Risk of Management Override of Controls-. The auditor\'s
identification of fraud risks should include the risk of management override of controls..
Isa240 the auditor’s responsibilities relating to fraud in an audit of financ...
Isa240 the auditor’s responsibilities relating to fraud in an audit of financ...JUAN LUIS PINEDO SANDOVAL
Dr haluk f gursel fraud examination rises to distinction article grcj 2010 1_v3_
Global firms are recognizing that the
anti-fraud profession is an important
component of risk measurement and
avoidance. The analysis below
illustrates how recent risk-based
management control systems are
hastening the development of
specialized anti-fraud agents. It is
evident that the increased public
appetite for transparency and enhanced
accountability has also spurred rapid
developments in the anti-fraud
discipline.
2 Risk managemennt Chapter 2_ NGUC_2020.ppt
Risk management is the continuing process to identify, analyze, evaluate, and treat loss exposures and monitor risk control and financial resources to mitigate the adverse effects of loss. Loss may result from the following: financial risks such as cost of claims and liability judgments.
introduction to internal control in a financial statement audit
Dear All,
There slides are the key played role for internal auditors taking it as reference technique for practical jobs at workplaces.
Lecture 16 internal control - james a. hall book chapter 3
We started with the need of Internal Control and then What is internal Control and its Objectives of Internal control System.
Assumptions of ICS,Exposures and risks,PDC Model
SOX provision and annual Report
1- Define computer crime and list several examples of computer crime-.docx
1. Define computer crime and list several examples of computer crime.
2. Explain the purpose of the Computer Fraud and Abuse Act of 1986 and the Electronic Communications Privacy Act of 1986.
3. Contrast hackers versus crackers.
4. Why are insider threats particularly dangerous for organizations?
5. Define malware and give several examples.
6. What are physical access restrictions, and how do they make an information system more secure?
7. Describe three human-based controls for safeguarding information systems.
8. Describe how the Sarbanes–Oxley Act impacts the IS security of an organization.
Solution
The various examples of computer crime are:
A cracker is one who breaks into or otherwise violates the system integrity of remote machines with malicious intent. Having gained unauthorized access, crackers destroy vital data, deny legitimate users service, or cause problems for their targets. Crackers can easily be identified because their actions are malicious. There are two major types of crackers. The first group has expert crackers who discover new security holes and often write programs that exploit them. The second type, the script kiddie , only knows how to get these programs and run them. Script kiddies are more numerous, but much easier to stop and detect.
Besides the ethical difference between the two, the major factor that separates hackers from the vast majority of crackers is an understanding of computer systems and the ability to create software. A real hacker can write code in one or more languages (C, C++, assembly, Java) and understands what that code does and why it works (or doesn’t). The majority of crackers have little programming ability, or none at all, and usually don’t understand how the tools they use work. If a machine gets hacked by a script kiddy, its usually because the administrator didn’t maintain the machine and apply patches for known vulnerabilities.
While SOX addressed primarily the accounting side of organizations, it did greatly increase the demand for IS auditors. Regulations put in place by SOX require companies to have controls in place to prevent misuse of fraid, controls to detect potential problems, and effective measures to correct any problems found. Information systems are key in today\'s business environments to handle the mass flow of data transmitted on a daily basis. These systems, however, need to be regularly checked to ensure that they are performing their roles effectively.
SOX also placed upon businesses a requirement to preserve evidence to document compliance and for potential lawsuits. Since many of these documents have important information, safeguards need to be put in place to prevent private information from being leaked or accessed. Once again, the fact that seemingly everything is digital means that the safeguards are mostly or all technological in nature, again emphasizing IS security.
.
1- Create a Visual Calculator by using winform application in Microsof.docx
1. Create a Visual Calculator by using winform application in Microsoft Visual Studio .The application built is designed and work simular to the Windows calculator.
2.The code needs to be done in C++ Programming
Solution
#include<conio.h> //For_getch()_function
#include<math.h>
int flag=0;
double ans, a, b;
using namespace std;
namespace Calculator {
using namespace System;
using namespace System::ComponentModel;
using namespace System::Collections;
using namespace System::Windows::Forms;
using namespace System::Data;
using namespace System::Drawing
int num[7] = { 0 };
// seed
srand((int) time(0));
// Randomize the array values.
for (int i = 0; i < 7; i++)
num[i] = (rand() % 99) + 1;
// set the label text with random number
this->label1->Text = Convert::ToString(num[0]);
this->label2->Text = Convert::ToString(num[1]);
this->label3->Text = Convert::ToString(num[2]);
this->label4->Text = Convert::ToString(num[3]);
this->label5->Text = Convert::ToString(num[4]);
this->label6->Text = Convert::ToString(num[5]);
this->label7->Text = Convert::ToString(num[6]);
// change the button states.
this->button1->Enabled = false;
this->button2->Enabled = true;
}
// Calculator.cpp : main project file.
#include \"stdafx.h\"
#include \"Form1.h\"
using namespace Calculator;
[STAThreadAttribute]
int main(array<System::String ^> ^args)
{
// Enabling Windows XP visual effects before any controls are created
Application::EnableVisualStyles();
Application::SetCompatibleTextRenderingDefault(false);
// Create the main window and run it
Application::Run(gcnew Form1());
return 0;
}
.
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Assistant Professor, Department of Commerce,St. Xavier's College, Kolkata.
Guest Faculty, M.B.A. Finance, University of Calcutta, KolkataFraudulent financial reporting generally involves the recording of f.pdf
Fraudulent financial reporting generally involves the recording of fraudulent journal entries,
particularly those involving post-closing adjustments and other types of nonstandard journal
entries.Auditors’ responsibility with respect to fraud, as presented in AU Section 316,
Consideration of Fraud in a Financial Statement Audit, requires auditors to presume that the risk
of management override of controls is always present and to test journal entries and other
adjustments for indications of possible material misstatements due to fraud.
Describes fraud and its characteristics.
SAS 99 defines fraud as an intentional act that results in a material misstatement that are done
financial statements. There are two types of fraud considered: misstatements arising from
fraudulent financial reporting and misstatements arising from misappropriation of assets . The
standard describes the fraud triangle. Generally, the three ‘fraud triangle’ conditions are present
when fraud occurs. First, there is an incentive or pressure that provides a reason to commit fraud.
Second, there is an opportunity for fraud to be perpetrated (e.g. absence of controls, ineffective
controls, or the ability of management to override controls.) Third, the individuals committing
the fraud possess an attitude that enables them to rationalize the fraud.
Requires sessions to discuss how and where the entity’s financial statements might be
susceptible to material misstatement due to fraud.
This requirement is a new concept in audit standards and it has two primary objectives. The first
objective is so the engagement team will have an opportunity for the seasoned team members to
share their experiences with the client and how a fraud might be perpetrated and concealed. The
second objective is to set the proper “tone at the top” for conducting the engagement. The
brainstorming session is to be conducted in a manner that models the proper degree of
professional skepticism and sets the culture for the entire audit.
The following steps involved in testing journal entries and other adjustments are addressed in
this Practice Aid and generally occur in the following order:
Step 1: Consider the risks of material misstatement due to fraud identified in planning the
engagement and their effect on the nature and extent of journal entry testing.
Step 2: Obtain an understanding of the entity’s financial reporting processes and the controls
over journal entries and other adjustments.
Step 3: Perform audit procedures to determine the completeness of the population of journal
entries and other adjustments.
Step 4: Identify and select journal entries and other adjustments for testing.
Step 5: Perform journal entry audit procedures, gather sufficient evidence, and document results.
The auditor should gather information necessary to identify risks of material misstatement due to
fraud by the following
SAS 99 requires auditors to ask management questions about their awareness and understanding
of fraud. Au.
PRESENTATION OF ADVANCED AUDITING
GROUP AUDIT AND USING THE WORK FOR OTHERS
POINTS TO BE CONSIDERED WHILE UNDERSTANDING THE GROUP AND COMPONENT
MODIFIED OPINION
FORENSIC AUDIT
p13 29. The auditor should evaluate whether analytical procedure.pdf
p13
29. The auditor should evaluate whether analytical procedures performed as substantive tests or
in the overall review stage indicate a previously unrecognized risk of material misstatement due
to fraud: A. If not already performed, the auditor should perform analytical procedures on
revenue at the overall review stage of the audit; unusual relationships include: (1) Large amounts
of income recorded in the last week or two of the year. (2) Income inconsistent with trends in
cash flows from operations. Other examples of unusual or unexpected analytical relationships
and possible causes 30. The auditor should evaluate risks of material misstatement due to fraud
at or near completion of fieldwork. 31. When misstatements are identified, the auditor should
consider whether such misstatements may indicate fraud. 32. When misstatements are or may be
the result of fraud, but the effects are not material to the financial statements, the auditor should
evaluate the implications. Examples of immaterial frauds include: A. A misappropriation of cash
from a small petty cash fund normally would have little significance. B. A misappropriation
involving management may be indicative of a more pervasive problem and may require the
auditor to consider the impact on the nature, timing, and extent of tests of balances or
transactions, and the assessment of the effectiveness of controls. 33. If the auditor believes the
misstatements may be the result of fraud and has determined it could be material to the financial
statements, but has been unable to evaluate whether the effect is material, the auditor should: A.
Attempt to obtain audit evidence to determine whether fraud has occurred and its effect.
Fraud (previously referred to as irregularities) -Intentional misstatements or omissions of
amounts or disclosures in financial statements. Audits are concerned with misstatements arising
from two distinct types of acts: Fraudulent Financial Reporting - Intentional misstatements in
financial statements to deceive financial statement users. Misappropriation of assets (also
referred to as "defalcations")-Theft of company's assets the effect of which has not been
appropriately reflected in the financial statements. PROFESSIONAL SKEPTICISM
BACKGROUND INFORMATION (AU 230) 4. In every audit, the exercise of professional
skepticism is paramount. In many audit failures involving fraud, inadequate professional
skepticism is frequently cited as a significant reason why the material misstatement was not
detected by the auditor. 5. The third general standard of the generally accepted auditing standards
is: Due professional care is to be exercised in the planning and performance of the audit and the
preparation of the report. 6. In discussing due professional care, the standards state that: A. Due
professional care requires the auditor to exercise professional skepticism. Professional
skepticism is an attitude that includes a questioning mind and a critical assessment of audit
ev.
The Auditor shall evaluate whether the information gathered from ris.pdf
The Auditor shall evaluate whether the information gathered from risk assessment procedures
indicates that one or more fraud risk factor are present and it should be taken into account in
identifying and assessing fraud risks. Fraud risk factors does not necessarily indicate the
existence of fraud, however it normally present.
Fraud risk factors are events or conditions that indicates
The auditor might conclude that a fraud risk exists even when only one of these three conditions
is present.
1. Presumption of Fraud Risk Involving Improper Revenue Recognition- The auditor should
presume that there is a fraud risk involving improper revenue recognition and evaluate which
types of revenue, revenue transactions, or assertions may give rise to such risks.
2. Consideration of the Risk of Omitted, Incomplete, or Inaccurate Disclosures- The auditor\'s
evaluation of fraud risk factors in accordance with paragraph 65 should include evaluation of
how fraud could be perpetrated or concealed by presenting incomplete or inaccurate disclosures
or by omitting disclosures that are necessary for the financial statements to be presented fairly in
conformity with the applicable financial reporting framework.
3. Consideration of the Risk of Management Override of Controls-. The auditor\'s
identification of fraud risks should include the risk of management override of controls.
Solution
The Auditor shall evaluate whether the information gathered from risk assessment procedures
indicates that one or more fraud risk factor are present and it should be taken into account in
identifying and assessing fraud risks. Fraud risk factors does not necessarily indicate the
existence of fraud, however it normally present.
Fraud risk factors are events or conditions that indicates
The auditor might conclude that a fraud risk exists even when only one of these three conditions
is present.
1. Presumption of Fraud Risk Involving Improper Revenue Recognition- The auditor should
presume that there is a fraud risk involving improper revenue recognition and evaluate which
types of revenue, revenue transactions, or assertions may give rise to such risks.
2. Consideration of the Risk of Omitted, Incomplete, or Inaccurate Disclosures- The auditor\'s
evaluation of fraud risk factors in accordance with paragraph 65 should include evaluation of
how fraud could be perpetrated or concealed by presenting incomplete or inaccurate disclosures
or by omitting disclosures that are necessary for the financial statements to be presented fairly in
conformity with the applicable financial reporting framework.
3. Consideration of the Risk of Management Override of Controls-. The auditor\'s
identification of fraud risks should include the risk of management override of controls..
Isa240 the auditor’s responsibilities relating to fraud in an audit of financ...
Isa240 the auditor’s responsibilities relating to fraud in an audit of financ...JUAN LUIS PINEDO SANDOVAL
Dr haluk f gursel fraud examination rises to distinction article grcj 2010 1_v3_
Global firms are recognizing that the
anti-fraud profession is an important
component of risk measurement and
avoidance. The analysis below
illustrates how recent risk-based
management control systems are
hastening the development of
specialized anti-fraud agents. It is
evident that the increased public
appetite for transparency and enhanced
accountability has also spurred rapid
developments in the anti-fraud
discipline.
2 Risk managemennt Chapter 2_ NGUC_2020.ppt
Risk management is the continuing process to identify, analyze, evaluate, and treat loss exposures and monitor risk control and financial resources to mitigate the adverse effects of loss. Loss may result from the following: financial risks such as cost of claims and liability judgments.
introduction to internal control in a financial statement audit
Dear All,
There slides are the key played role for internal auditors taking it as reference technique for practical jobs at workplaces.
Lecture 16 internal control - james a. hall book chapter 3
We started with the need of Internal Control and then What is internal Control and its Objectives of Internal control System.
Assumptions of ICS,Exposures and risks,PDC Model
SOX provision and annual Report
Similar to when an auditor sets the risk high- what does this mean-SolutionAudit.docx (20)
The Auditors Responsibilities Relating to Fraud in an Audit of Financial Stat...
The Auditors Responsibilities Relating to Fraud in an Audit of Financial Stat...
Fraudulent financial reporting generally involves the recording of f.pdf
Fraudulent financial reporting generally involves the recording of f.pdf
p13 29. The auditor should evaluate whether analytical procedure.pdf
p13 29. The auditor should evaluate whether analytical procedure.pdf
The Auditor shall evaluate whether the information gathered from ris.pdf
The Auditor shall evaluate whether the information gathered from ris.pdf
Isa240 the auditor’s responsibilities relating to fraud in an audit of financ...
Isa240 the auditor’s responsibilities relating to fraud in an audit of financ...
Dr haluk f gursel fraud examination rises to distinction article grcj 2010 1_v3_
Dr haluk f gursel fraud examination rises to distinction article grcj 2010 1_v3_
introduction to internal control in a financial statement audit
introduction to internal control in a financial statement audit
Advanced auditing Chapter Five.Internal control pptx
Advanced auditing Chapter Five.Internal control pptx
Lecture 16 internal control - james a. hall book chapter 3
Lecture 16 internal control - james a. hall book chapter 3
More from jbarbara1
1- Define computer crime and list several examples of computer crime-.docx
1. Define computer crime and list several examples of computer crime.
2. Explain the purpose of the Computer Fraud and Abuse Act of 1986 and the Electronic Communications Privacy Act of 1986.
3. Contrast hackers versus crackers.
4. Why are insider threats particularly dangerous for organizations?
5. Define malware and give several examples.
6. What are physical access restrictions, and how do they make an information system more secure?
7. Describe three human-based controls for safeguarding information systems.
8. Describe how the Sarbanes–Oxley Act impacts the IS security of an organization.
Solution
The various examples of computer crime are:
A cracker is one who breaks into or otherwise violates the system integrity of remote machines with malicious intent. Having gained unauthorized access, crackers destroy vital data, deny legitimate users service, or cause problems for their targets. Crackers can easily be identified because their actions are malicious. There are two major types of crackers. The first group has expert crackers who discover new security holes and often write programs that exploit them. The second type, the script kiddie , only knows how to get these programs and run them. Script kiddies are more numerous, but much easier to stop and detect.
Besides the ethical difference between the two, the major factor that separates hackers from the vast majority of crackers is an understanding of computer systems and the ability to create software. A real hacker can write code in one or more languages (C, C++, assembly, Java) and understands what that code does and why it works (or doesn’t). The majority of crackers have little programming ability, or none at all, and usually don’t understand how the tools they use work. If a machine gets hacked by a script kiddy, its usually because the administrator didn’t maintain the machine and apply patches for known vulnerabilities.
While SOX addressed primarily the accounting side of organizations, it did greatly increase the demand for IS auditors. Regulations put in place by SOX require companies to have controls in place to prevent misuse of fraid, controls to detect potential problems, and effective measures to correct any problems found. Information systems are key in today\'s business environments to handle the mass flow of data transmitted on a daily basis. These systems, however, need to be regularly checked to ensure that they are performing their roles effectively.
SOX also placed upon businesses a requirement to preserve evidence to document compliance and for potential lawsuits. Since many of these documents have important information, safeguards need to be put in place to prevent private information from being leaked or accessed. Once again, the fact that seemingly everything is digital means that the safeguards are mostly or all technological in nature, again emphasizing IS security.
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1- Create a Visual Calculator by using winform application in Microsof.docx
1. Create a Visual Calculator by using winform application in Microsoft Visual Studio .The application built is designed and work simular to the Windows calculator.
2.The code needs to be done in C++ Programming
Solution
#include<conio.h> //For_getch()_function
#include<math.h>
int flag=0;
double ans, a, b;
using namespace std;
namespace Calculator {
using namespace System;
using namespace System::ComponentModel;
using namespace System::Collections;
using namespace System::Windows::Forms;
using namespace System::Data;
using namespace System::Drawing
int num[7] = { 0 };
// seed
srand((int) time(0));
// Randomize the array values.
for (int i = 0; i < 7; i++)
num[i] = (rand() % 99) + 1;
// set the label text with random number
this->label1->Text = Convert::ToString(num[0]);
this->label2->Text = Convert::ToString(num[1]);
this->label3->Text = Convert::ToString(num[2]);
this->label4->Text = Convert::ToString(num[3]);
this->label5->Text = Convert::ToString(num[4]);
this->label6->Text = Convert::ToString(num[5]);
this->label7->Text = Convert::ToString(num[6]);
// change the button states.
this->button1->Enabled = false;
this->button2->Enabled = true;
}
// Calculator.cpp : main project file.
#include \"stdafx.h\"
#include \"Form1.h\"
using namespace Calculator;
[STAThreadAttribute]
int main(array<System::String ^> ^args)
{
// Enabling Windows XP visual effects before any controls are created
Application::EnableVisualStyles();
Application::SetCompatibleTextRenderingDefault(false);
// Create the main window and run it
Application::Run(gcnew Form1());
return 0;
}
.
1- Consulting a periodic table- Which of the six cations studied are f.docx
1. Consulting a periodic table: Which of the six cations studied are found in Group 1 (the alkali metals)? Which are found in Group 2 (the alkaline metals)? 2. Refer to your observations of how the Group 1 and Group 2 metal ions behaved in terms of forming precipitates and circle the correct responses. The Group 1 metal ions did did not tend to form precipitates easily. The Group 2 metal ions did did not tend to form precipitates easily The elements in Group 17 (listed as Group VII A on some periodic tables) are the halogens. 3. The anions in solution for today\'s experiment were derived from these elements and are called halides The halogens exist as diatomic species (Cl, Br2, 12) when they are not part of a compound or if they are not charged There really is a huge difference between a halogen and a halide. The halogens tend to be fairly reactive and do serious damage to living tissue while the halides are generally harmless: Cl2 (chlorine) is a halogen used to kill bacteria in swimming pools. Pure chlorine is a toxic yel low gas that can cause serious lung damage and death if inhaled. Cl (chloride ion) is a halide found in table salt. You shake it on your food and consume it every day. Which species do you suppose is commonly found in toothpaste, Which is fluoride? orF Which is fluorine? 4. The negative ions studied in today\'s experiment were all monatomic. When aluminum chloride, AICI3, dissolves in solution it produces an aluminum ion, A13+, and three individual chloride ions, Cl Alcl dissolved in water ? Ap- CI- CI- CI- There are also many polyatomic ions. These are species made up of two or more atoms bonded together: Carbonate ion Co2 Nitrate ion NO, Nitrate ion NCO
Solution
1) Alkali metal cation :- Li + (Lithium) , Na + (sodium),K + (potassium),Rb + (Rubidium),Cs + (Caesium), Fr + (Francium)
Alkaline earth metals :- Be 2+ (Beryllium) ,Mg 2+ (Magnesium) , Ca 2+ (Calcium) , Sr 2+ (Strontium) , Ba 2+ (Barium) , Ra 2+ (Radium )
2) The group 1 metals did not tend to form precipitates easily
The group 2 metals did tend to form precipitates easily.
3) F - is present in toothpaste . Commonly SnF 2 is present in toothpaste.
Fluoride is F - ; Fluorine is F 2
.
1- Briefly state the difference between single stage and multistage di.docx
1. Briefly state the difference between single stage and multistage distillation. (i.e. you can solve this question with an aid of the schematic diagram)
2. Briefly describe the equilibrium or flash distillation, simple batch or differential distillation, and simple steam distillation.
Solution
1.SINGLE STAGE DISTILLATION :A single-stage continuous operation where a liquid mixture is partially vaporized: the vapour produced and the residual liquid are in equilibrium, which are then separated and removed. The feed is preheated before entering the separator. As such, part of the feed may be vaporized. The heated mixture then flows through a pressure-reducing valve to the separator. In the separator, separation between the vapour and liquid takes place.
Multistage distillation : Method used for sea water distillation. The heated seawater flows to the first stage, where it flashes upon entry. During flashing, some of the water vapour (steam) is removed from seawater. The flashed vapour is then condensed on the outside of the tubes carrying seawater feed to the brine heater.condensed steam is withdrawn as fresh water. The unflashed portion of seawater now contains more salts, and is send to the second stage for further flashing. The second stage is operated at a pressure lower than the first stage in order to lower the boiling point of seawater.
At the second stage, more water vapour (steam) is flashed off, and is again recovered as fresh water by condensing on the tubes carry seawater feed to the first stage. The remaining seawater is then send to the third stage, at a lower pressure than the second stage, for more separation.
2.Flash distillation :It is also called single stage equilibrium explained above..
Differential distillation :Batch distillation is an unsteady state operation. It is usually carried out in a batch still to which a column equivalent to a number of equilibrium stages is attached. As in the case of simple distillation, a fixed quantity of liquid is originally charged to the batch still. During distillation, the vapour passes upward through the column. The whole column is an enriching section. The vapour is condensed into liquid at the top of the column. Part of the liquid is returned to the column as reflux, and the remainder withdrawn as distillate. Nothing is added or withdrawn from the still until the run is completed.
Simple steam distillation : Steam distillation is a separation process used to purify or isolate temperature sensitive materials, like natural aromatic compounds. Steam or water is added to the distillation apparatus, lowering the boiling points of the compounds. The goal is to heat and separate the components at temperatures below their decomposition point.
.
1- A polar section of a molecule- which is---Select--- to water- is ca.docx
1. A polar section of a molecule, which is  ---Select--- to water, is called hydrophilic (literally, \"water loving\"), and a(n)___part of the molecule, which is not expected to be attracted to water, is called hydrophobic (\"water fearing\").
2. Would the following combinations be expected to be soluble or insoluble?
(a) hydrocarbon solute and hexane
(b) nonpolar solute and nonpolar solvent
(c) ionic solute and hexane
3. The solubilities in water of several substances are listed below. Classify each of these substances as soluble, insoluble, or moderately soluble, based on the criteria presented in the text.
(a) Camphor, C 10 H 16 O (a topical anti-infective): 0.1 g per 100 mL H 2 O at 25°C
(b) Cobalt(II) fluoride, CoF 2 (a catalyst in organic reactions): 1.5 g per 100 g H 2 O at 25°C
4. The primary components of vinegar are acetic acid and water, both of which are composed of polar molecules with hydrogen bonds that link them. These two liquids will mix in any proportion. Explain why acetic acid and water are miscible.
5. What does it mean to say a solution is saturated? Describe the changes that take place at the particle level in a saturated solution of sodium chloride that contains an excess of solid NaCl. Is the NaCl still dissolving?
Solution
1) attracted, non-polar
2) Nonpolar solute dissolves in nonpolar solvent and polar solute dissolves in polar solvent.
a)soluble (both being nonpolar)
b)soluble
c)insoluble (as ionic solutes are polar)
3) solubility: if a solute has a solubility of 0.1g/mL or less, it is considered insoluble.
if a solute has a solubility of 1.0g/mL or more, it is considered soluble.
Any value between these 2 are considered sparingly soluble.
Thus.
a) camphor is insoluble in water
b)CoF 2 is soluble in water.
4) due to their polar nature and presence of inter molecular H-bonding.
5)The excess NaCl added to saturated solution acts as seeds for NaCl crystal growth, as the solution tries to restore its equilibrium.
.
1) Is technology the critical driver of globalization- 2) What is the.docx
1) Is technology the critical driver of globalization?
2) What is the nature of this arguement conceived by: liberlism, mercantilism, and marxism?
Solution
Technological developments are considered as the main facilitator and also driving force of most of the globalization processes.
Technology is defined as the socialized knowledge of producing goods and services. We could describe the term technology with five important elements: production, knowledge, instruments, possession and change. The definition of technology as a socialized knowledge can be conceived better with these elements. We shall look through them:
Technology has something to do with production (of the goods and services). We need technology to produce something either goods (ex: television set, cars etc.) or service (ex: security, teaching etc.) Technology enhances our capacity to produce.
Technology has a relationship with knowledge . Technology is an outcome of intellectual activities. Therefore technology is a type of an intellectual property. Nowadays technology is developed through research and development institutions as integral parts of several universities.
Technology has a connect with with instruments . Instruments are considered the extensions of the human body, whenever an instrument is used there is technology involved. The instruments show the usage of technology by human beings. Instruments are mostly physical like computers, vacuum cleaners, but sometimes there are immaterial instruments like databases in computer programming.
Technology has to do with possession . Those people that possess technology also control it. Controlling technology has something to do with economics and politics. Thus, we speak of technologically rich and poor countries as well as the struggle among them usually in the forms of patents, transfers and protection of intellectual rights.
Technology has to do with change . Due to technology, the world has changed drastically. Many of the innovations from the technological advances have important effects on lives of peoples of the world, that has witnessed radical changes more so after 1960
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1) What creates the US federal government-wide financial statements- 2.docx
1) What creates the US federal government-wide financial statements?
2) Who audits the statements?
3) What is the audit opinion that the statements receive?
4) What do most federal (and non-federal) entities receive?
5) Are there any issues in the government-wide statements?
6) If there are issues, list at least one effort to overcome an issue.
Solution
Ans-1) IN respect of each & every country there is Administatration department which takes care of the country\'s finance domain. Similarly, for the US government, there is a Bureau called Bureau of Fiscal Services which creates & maintains the financial statements of the US federal government, this statement or financial report contains the country\'s revenues & costs and assets & liabilities (both monetary & non monetary) & this Fiscal Services takes responsibilities of uniformity in the use of accounting standards & reporting requirements ensures the transparent exchange of financial information amongst the government agencies. This, preparation of schedules or summary of monetary & non monetary assets & liabilities, uniform accounting standards & reporting requirements creates the US federal government-wide financial statements.
Ans-2) Government Accountability Office, audits the statements.
Ans-3) The Government Accountability Office expresses their opinions based on their audit findings, wherein the may provide a opinions without any qualifications (i.e. unqualified audit report) or they may disclaim from any opinions (i.e. Disclaimer Audit Report) or audit opinions with qualification if they have found any material weaknesses or significant inefficiencies or any kind of financial irregularities.
Ans-4) The responsibility for preparation & fair presentation of financial statement is the responsibility of management of the federal government however, there are the instances where the federal government is not able to provide the sufficient reliable information or samples for audits to auditors or they have not developed an adequate system of accounting or  have insufficient appropriate evidence to support certain material information, thereby auditors disclaims from framing any audit opinions with the concrete base for their disclaimer of opinions.
Ans-5) Yes there are the issues in the Government wide financial statemens.
Ans-6) For example, if there is any material weakness or inability in determining the current or noncurrent assets like properties or inventories or any plant & machinery or a reasonable estimate of the liabilities have not be accounted or there is inadequacy in the amount of assumed liabilities then there has to be robustness in the federal\'s internal control system which will not have any limiting scope for expressing the audit opinions.
.
1) describe how temperature influenced what materials condensed from t.docx
1) describe how temperature influenced what materials condensed from the nebular cloud.
2) compare and contrast the composition of the inner and outer planets
3) explain the frost line and the influence it has on the formation of planets (in any solar system).
4) explain why our solar system has rocky inner planets and gaseous outer planets and identify the most metal-rich planet in the solar system
5) explain the occurrence of Hot Jupiters
Solution
Solution:
1) During the early stage of evolution , soon after the completion of the cloud collapse , nebula is hot . The mass accretion rate from the nebula onto the star is high . The equilibrium condensation temperature of the Silicates and metal comprises 90 % (by mass) of the condensable solids.The temperature decreases away from the mid plane and away from the Sun. The accretion of gas onto the sun leads to the dissipation of energy . The nebula is heated internally due to this .
Condensation metals include Iron , Nickel and Aluminum . Most metals condense into solids at temperatures of 1000 - 1600 K . Metals made up <0.2% of the Nebular mass.
2) The Inner planets are Mercury , Venus ,Earth and Mars. They are all solid and rocky and similar to Earth . Inner Planets are also called Terrestrial Planets . Inner planets are warmer as these are closer to Sun .
Outer planets are called Jovian Planets and are mainly Gaseous in nature . Outer planets are colder as they are farther away from the Sun. All Outer planets have rings .
3) Frost line is also called the Snow line or Ice line . It is the radial position of condensation or evaporation front which varies over time . With reference to the formation of the planets, it is the distance in the Solar Nebula from the central protostar where it is very cold to where the volatile compounds like water , Ammonia , CO2 ,CO condense into solid ice grains.
4) The temperature of the early solar system explains the Terrestrial nature of the inner planets . As the gases coalesced to form the proto Sun the temperature in the inner SOlar system rose . The temperatures rose to about 2000 K , so only substance which have very high melting points remained solid . That is why the inner solar system planets are all rocky .
5) Planetary migration is responsible for the formation of hot Jupiters. These are formed in the outer regions and then migrate to the inner regions of the Solar system . It forms beyond the frost line , from rock , ice and gases due to core accretion method of planetary formation .
.
1- People- places- things- ideas and forces are what part of speech- V.docx
1. People, places, things, ideas and forces are what part of speech? Verbs Nouns Adjectives Adverbs Prepositions
2. Actions or states of being are what part of speech? Verbs Nouns Adjectives Adverbs Prepositions
3. Which part of speech gives more information about nouns? Verbs Nouns Adjectives Adverbs Prepositions
4. Which part of speech gives more information about verbs? Verbs Nouns Adjectives Adverbs Prepositions
5. Which part of speech describes the relationship between the other elements in the sentence? Verbs Nouns Adjectives Adverbs Prepositions
6. Clauses are made up of phrases and there are two types of clauses: Variable and dependent Variable and independent Independent and dependent None of the above
7. If a sentence doesnt have a subject and predicate, it is called: Short sentence Incorrect sentence There is no name for it Fragment
8. What type of sentence merges many details of a common thought into one sentence? Complex sentence Extended sentence Merged sentence Common splice sentence
9. A compound sentence is a type of complex sentence where two independent clauses are joined by a coordinating conjunction. True False
10. A run-on sentence is two or more sentences joined with proper punctuation or connecting conjunctions.
true or false
Solution
1. People, places, things, ideas and forces are what part of speech? Nouns
2. Actions or states of being are what part of speech? Verbs
3. Which part of speech gives more information about nouns? Adjectives Used to describe knowns. For example: tall guy. Tall is an adjective
4. Which part of speech gives more information about verbs? Adverbs Use do describe verbs. For example: walked slowly. Slowly is an adverb
5. Which part of speech describes the relationship between the other elements in the sentence? Prepositions
6. Clauses are made up of phrases and there are two types of clauses: Independent and dependent The two phrases are always dependent or independent.
7. If a sentence doesnt have a subject and predicate, it is called: There is no name for it Fragment
8. What type of sentence merges many details of a common thought into one sentence? Merged sentence As the question suggest (merged)
9. A compound sentence is a type of complex sentence where two independent clauses are joined by a coordinating conjunction. True
10. A run-on sentence is two or more sentences joined with proper punctuation or connecting conjunctions.
false A run on sentence is just the opposite. No proper punctuation or connecting conjunctions
.
1- In the context of DNS (a) What are the Resource Records- RR- (b) Wh.docx
1. In the context of DNS
(a) What are the Resource Records, RR.
(b) What are the DNS Resolvers and where are they located?
(c) In the context of the RR, what is the time to live, TTL?
Solution
a) A DNS resource record refers to a zone files that is generally used by the DNS server. In each zone, a collection of structured resource records are held, and these records are typically supported by the DNS Server service
The DNS is designed to be extensible to support new services through
DNS servers communicate with each other using private network protocols. All DNS servers are organized in a hierarchy. At the top level of the hierarchy, so-called root servers store the complete database of Internet domain names and their corresponding IP addresses.
c) The formats used for detached Domain Name System (DNS) information
.
1- How are budgets used for a company or in government- What would you.docx
1. How are budgets used for a company or in government? What would your suggestions be to balance our economic budget?
2. After identifying suggestions for balancing the economic budget explain the importance of being able to identify various \"variances\" that may be identified? You may use any examples you want.
Solution
1. How are budgets used for a company or in government? What would your suggestions be to balance our economic budget?
Ans. A government budget is a government document presenting the government\'s proposed revenues and spending for a financial year that is often passed by the legislature, approved by the chief executive or president and presented by the Finance Minister to the nation. The budget is also known as the Annual Financial Statement of the country. This document estimates the anticipated government revenues and government expenditures for the ensuing (current) financial year. [1] For example, only certain types of revenue may be imposed and collected. Property tax is frequently the basis for municipal and county revenues, while sales tax and/or income tax are the basis for state revenues, and income tax and corporate tax are the basis for national revenues.
The two basic elements of any budget are the revenues and expenses. In the case of the government, revenues are derived primarily from taxes. Government expenses include spending on current goods and services, which economists call government consumption; government investment expenditures such as infrastructure investment or research expenditure; and transfer payments like unemployment or retirement benefits.
A status of financial health in which expenditures exceed revenue. The term \"budget deficit\" is most commonly used to refer to government spending rather than business or individual spending. When referring to accrued federal government deficits, the term \"national debt
.
1- How are temperature and heat different concepts- 2- How does the sp.docx
1. How are temperature and heat different concepts?
2. How does the specific heat of water compare to the specific heat of other common materials? Why is this important?
Solution
1.
There is a fundamental difference between temperature and heat. Heat is the amount of energy in a system. The SI units for heat are Joules. A Joule is a Newton times a meter. A Newton is a kilogram-meter per second squared. Heat is transferred through radiation, conduction and convection. The amount that molecules are vibrating, rotating or moving is a direct function of the heat content. Energy is transported by conduction as molecules vibrate, rotate and/or collide into each other. Heat is moved along similar to dominos knocking down their neighbors in a chain reaction. An increase of electromagnetic radiation into a system causes the molecules to vibrate, rotate and/or move faster. With convection, higher energy molecules are mixed with lower energy molecules. When higher energy molecules are mixed with lower energy molecules the molecular motion will come into equilibrium over time. The faster moving molecules will slow down and the slow moving molecules will speed up.
Temperature is the MEASURE of the AVERAGE molecular motions in a system and simply has units of (degrees F, degrees C, or K). Notice that one primary difference between heat and temperature is that heat has units of Joules and temperature has units of (degrees F, degrees C, or K). Another primary difference is that energy can be transported without the temperature of a substance changing (e.g. latent heat, ice water remains at the freezing point even as energy is brought into the ice water to melt more ice). But, as a general statement (ignoring latent heat), as heat energy increases, the temperature will increase. If molecules increase in vibration, rotation or forward motion and pass that energy to neighboring molecules, the measured temperature of the system will increase.
2.
Water has one of the highest specific heat capacities known. There are however a
few substances whose specific heat capacity is higher
A large body of water can absorb and store a huge amount of heat from the sun in the daytime and during summer while warming up only a few degrees. And at night and during winter, the gradually cooling water can warm the air. This is the reason coastal areas generally have milder climates than inland rtegions. The high specific heat of water also tends to stabilize ocean temperatures, creating a favorable environment for marine life. THus because of its high specific heat, the water that covers most of Earth keeps temperature fluctuations on land and in water within limits that permit life. Also, because organisms are primarily made of water, they are more able to resist changes in their own temperature than if they were made of a liquid with a lower specific heat.
.
1- According to the career opportunities on their websites- what are s.docx
1. According to the career opportunities on their websites, what are some of the things that all three firms (Volkswagen, Volvo, and Ford) offer to motivate new employees? Which of the three has the best motivational package?
Solution
Volkswagen
Working at Volkswagen offers employees a robust portfolio of personal and professional development opportunities in addition to a great benefits package. As well as the opportunity to craft a unique and diverse career path, working at Volkswagen offers employees a robust portfolio of personal and professional development opportunities in addition to a great benefits package. In their effort to become a true employer of choice, we also look to provide a working environment that considers the unique operating requirements of individuals as well as the evolving landscape of the modern workforce.
We are pleased to offer the Volkswagen Modern Apprenticeship Programme in conjunction with our training partner Vantage Automotive. This programme has been designed to equip apprentices with the relevant skills and knowledge to become fully qualified Volkswagen Service Technicians.
Volvo
Volvo offers Internships to their employees. It supports career development through activities ranging from training to individual coaching and mentoring. Volvo promoted self-managed learning and on the job training, based on challenging work assignments, opportunities for cross-functional projects, job rotation and international experience. This also includes the possibility of choosing between the specialist, the project manager and the leader career paths. Volvo provides opportunity to apply for both short-term and long-term assignments in a company or branch of operations abroad.
Long-term opportunities with the Group include Leadership, Project Management and Specialist careers. Each path has a structure that consists of several levels, all linked to specific competences and development tools, activities and programs. They offer a structured way of developing and preparing employees for current and future roles.
Ford
Ford Motor Company is an equal opportunity employer committed to a culturally diverse workforce. All qualified applicants receive consideration for employment without regard to race, religion, color, age, sex, national origin, sexual orientation, gender identity, disability status or protected veteran status. Ford Motor Company is committed to take affirmative action to employ and advance in employment of such persons.
opportunity to apply for both short-term and long-term assignments in a company or branch of operations abroad.
Volkwagen has the best package as they develop their employees to be qualified technicians.
.
Which is the stronger acid in the following pair- Explain your reasoni.docx
Which is the stronger acid in the following pair? Explain your reasoning. Be sure to answer all parts.
p? Methoxyphenol
o? Methoxyphenol
The stronger acidity is due to (select all that apply):
electron-donating inductive effects
intra-molecular hydrogen bonding
electron-withdrawing inductive effects
conjugation with the substituent
Solution
1. Ortho-methoxy phenol is more acidic than para Methoxy phenol.
Since OMe is -I group and it stabilizes the phenoxide ion.
As we know that strength of Inductive effect decreases with the increase of distance. Hence in para isomer, withdrawing effect of OMe is less compared to ortho isomer.
2. Options B, C and D are correct
Intramolecular hydrogen bond: increase the acidity. Ex: ortho Nitro phenol is more acidic than para Nitro phenol, Hydrogen bonding stabilize the anion after proton loosing.
-I groups (NO2, CHO, CN etc) increases the acidity
Conjugation of group also increases the acidity by resonance
Ex: phenol is more acidic than methanol since phenoxide is stabilized by resonance which is not possible to methoxide.
.
Which is NOT true for solute retention- A) Retention time- tr- is the.docx
Which is NOT true for solute retention?
A) Retention time, t r, is the elapsed time between injecting the sample to the arrival of a sample component at the detector minus the dwell time between the end of the column and the detector.
B) Adjusted retention time is t r’ = t r – t m, where t r is the retention time and t m is the time for mobile phase or unretained solutes to pass through the column.
C) The relative retention, ? = r 2 , is the ratio for the adjusted retention time for two t \' r1 components of the sample, where t r2’ > t r1’ so that ? > 1.
D) The retention factor, k = t r ? t m , is the time, tr, required to elute a component
t m
K 1coefficients for components 2 and 1.minus the time, tm, for mobile phase to pass through the column divided by t m .
E) The relative retention, ?, also equals K 2 , where K 2 and K 1 are the partition coefficients for components 2 and 1.
Solution
(A) is the answer.
Reason: The absolute time taken by a compound to travel from the injector through the column to the detector is the retention time.
Dwell time will not come into the definition.
Rest all options are correct
.
Which form type displays records in a tabular format similar to a Data.docx
Which form type displays records in a tabular format similar to a Datasheet view but has more editing options, such as adding graphics? Datasheet Form Multiple Items Form Split Form Subform Which database property type increases the efficiency of a search on the designated field in the physical database? Validation rule Validation text Indexed Expression Which of the following describes a poor design consideration for a form? Arrange controls closely together or in a sequence that is easy to read by the user. Each form should have a different theme. Make labels descriptive and clear. Right-align labels followed by a colon and left-align bound controls. After running a query, which view will be shown? Datasheet Design Query Result A deletion anomaly is deleting facts about one entity successfully. deleting a table. deleting facts about one entity and deleting facts about another entity. deleting only one fact from a column.
Solution
1)
DataSheet Form
It is a data entry form where we can display query result into tables.
2)Indexed
Normally all data stored in database is indexed so that searching by integer index value
is faster than searching whole data fields. Normally this search known as indexed search.
3)Right-align labels followed by a colon and left-align bound controls.
4) After running a query, the result shown in daraSheet view.
5)deleting facts about one entity successfully
.
which equation best represents the net ionic reaction that occurs when.docx
which equation best represents the net ionic reaction that occurs when an aqueous solution of barium iodide is mixed with an aqueous solution of lithium sulfate?
No net reaction occurs
Ba^2+(aq)+SO4^2-(aq)-> BaSO4(s)
BaI2(aq)+Li2SO4(aq)-> BaSO4(s)+2LiI(aq)
2H^+(aq)+2I^-(aq)->2HI(g)
Ba^2+(aq)+2I^-(aq)+2Li^+(aq)+SO4^2-(aq)-->BaSO4(s)+2LiI(aq)
which equation best represents the net ionic reaction that occurs when an aqueous solution of barium iodide is mixed with an aqueous solution of lithium sulfate?
No net reaction occurs
Ba^2+(aq)+SO4^2-(aq)-> BaSO4(s)
BaI2(aq)+Li2SO4(aq)-> BaSO4(s)+2LiI(aq)
2H^+(aq)+2I^-(aq)->2HI(g)
Ba^2+(aq)+2I^-(aq)+2Li^+(aq)+SO4^2-(aq)-->BaSO4(s)+2LiI(aq)
No net reaction occurs
Ba^2+(aq)+SO4^2-(aq)-> BaSO4(s)
BaI2(aq)+Li2SO4(aq)-> BaSO4(s)+2LiI(aq)
2H^+(aq)+2I^-(aq)->2HI(g)
Ba^2+(aq)+2I^-(aq)+2Li^+(aq)+SO4^2-(aq)-->BaSO4(s)+2LiI(aq)
Solution
Ans
Reaction between aqueous solution of barium iodide and lithium sulfate
BaI 2 (aq) + Li 2 SO 4 (aq) -> BaSO 4 (s) + 2LiI(aq)
From above reaction it is clear that formation of barium sulfate is solid i.e. in pure form so not participate in net ionic reaction
So net ionic reaction is
2LiI(aq) -> 2 Li + (aq) + 2Cl - (aq)
So last equation best to represent the net ionic reaction
Ba 2+ (aq) + 2I - (aq) + 2Li + (aq) + SO 4 2- (aq) --> BaSO 4 (s) + 2LiI(aq)
.
Which complex in the electron transport chain does not contribute to t.docx
Which complex in the electron transport chain does not contribute to the proton gradient? Why not?
Solution
Ans - An electron transport chain ( ETC ) is a series of complexes that transfer electrons from electron donors to electron acceptors via redox (both reduction and oxidation occurring simultaneously) reactions, and couples this electron transfer with the transfer of protons (H + ions) across a membrane. This creates an electrochemical proton gradient that drives the synthesis of adenosine triphosphate (ATP), a molecule that stores energy chemically in the form of highly strained bonds. The molecules of the chain include peptides, enzymes (which are proteins or protein complexes), and others. The final acceptor of electrons in the electron transport chain during aerobic respiration is molecular oxygen although a variety of acceptors other than oxygen such as sulfate exist in anaerobic respiration. The four complexes involved in electron transport chain are
Complex II does not contribute to proton gradient in electron transport chain. This complex oxidizes succinate, which is produced in TCA cycle, and transfers electrons to ubiquinone. This complex is not associated with any proton gradient.
.
where heat is transfer high in conduction or convection where heat i.docx
where heat is transfer high in conduction or convection
where heat is transfer high in conduction or convection
Solution
CONDUCTION--
Conduction is the transfer of heat between substances that are in direct contact with each other. The better the conductor, the more rapidly heat will be transferred. Metal is a good conduction of heat. Conduction occurs when a substance is heated, particles will gain more energy, and vibrate more. These molecules then bump into nearby particles and transfer some of their energy to them. This then continues and passes the energy from the hot end down to the colder end of the substance.
CONVECTION--
Thermal energy is transferred from hot places to cold places by convection. Convection occurs when warmer areas of a liquid or gas rise to cooler areas in the liquid or gas. Cooler liquid or gas then takes the place of the warmer areas which have risen higher. This results in a continous circulation pattern. Water boiling in a pan is a good example of these convection currents. Another good example of convection is in the atmosphere. The earth\'s surface is warmed by the sun, the warm air rises and cool air moves in.
Hence more heat is transferred by CONDUCTION because of the direct contact.
.
Where do most college students exist on Maslow-'s hierarchy of needs-.docx
Where do most college students exist on Maslow\'s hierarchy of needs? Be descriptive in your explanation of why...
Please be orginial no articles or cut and paste what are your real thoughts! Thanks !!
Solution
I think that most college students exist between the Love and Belong and Esteem parts of the hierarchy on the pyramid.
Many College students have achieved a sense of love and belonging through relationships wthi their friends and family.  Students have made social connections by being members of sports teams, clubs, fraternities, sororities and other types of activities that help to achieve this pyramid level. At the same time, the need for belonging may become overcome other needs depending on the level of peer pressure.
Also, college students have a need to feel respected and values by others. This spills into the Esteem layer of Maslow\'s hierarchy pyramid. Students will participate in a hobby, team or other organization to gain recognition of others. By doing this, students achieve a sense of value and acceptance from others. In some cases, there will be a need to achieve popularity or fame but this will not assist in achieving actual happiness as the sense of value and acceptance must really come from within the student
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