Library AssignmentCritique a Research ArticleA critique is a m.docx

Library Assignment
Critique a Research Article
A critique is a method of displaying a logical and organized
analysis of a written or oral piece. Critique can provide the
readers with both positive and negative outcomes depending on
the author. The purpose of this assignment is for the student to
perform a critique on a research article that deals with today's
health issues. In this paper the student must be diligent at what
the author are claiming, taking into account the research
methods being utilized and look for pros and cons of the
researcher's outcomes.
The assignment must be a minimal of five pages, excluding title
page and references. The assignment must be strictly following
APA guidelines, points will be deducted if otherwise. Do not
use first person throughout the paper until the section called
evaluate the paper. It will be divided in the following manner:
Title page: Give the name of the article, the authors name(s)
and your name. Following APA
Introduction:
· Provide an overview of the author’s research problem,
research questions and main point including how the author
supports his or her point.
· Explain what the author initial objectives (hypothesis) and
results including the process he or she used to arrive at such
conclusion.
Evaluate the Research Methods: in paragraph form answer the
following:
· Does the author provide a literature review?
· Is the research current and relevant to today existing health
issues?
· Describe the research type utilized?– experimental, non-
experimental, quasi experimental, etc.
· Evaluate the sample (size, composition, or in the way the

sample was selected in relation to the purpose of the study? Was
the sample appropriate for the research or was it bias?
· How practicaldoes this work seem to you? How does the
author suggest research results could be applied and how do
youbelieve they could be applied?
· Could the study have been improved in your opinion? If so
provide how you think it could have improved.
· Is the writing in the article clear straightforward?
· Can further research be conducted on this subject? Explain
Conclusion: In your conclusion, try to synthesize the pieces of
your critique to emphasize your own main points about the
author’s work, relating the researcher’s work to your own
knowledge or to topics being discussed in your course.
Reference Page: APA style, see rubric below
See Rubric Below for assignment
Title Page: Title of article, journal information and your name
and date
1 point
Your score
Abstract: Brief summary of article (1-2 paragraphs)
1 points
The Problem: (2 or 3 paragraphs)
Is the problem clearly stated?
Is the problem practically important?

What is the purpose of the study?
What is the hypothesis?
Are the key terms defined?
3 points
Review of Literature: (1 -2 paragraphs)
Are the cited sources pertinent to the study?
Is the review too broad or too narrow?
Are the references recent?
Is there any evidence of bias?
2 points
Design and Procedures: (3-4 paragraphs)
What research methodology was used?
Was it a replica study or an original study?
What measurement tools were used?
How were the procedures structures?
Was a pilot study conducted?
What are the variables?
How was sampling performed?
3 points
Data analysis and Presentation: (1 - 2 paragraphs)
2 points
How was data analyzed?
Did findings support the hypothesis and purpose?
Were weaknesses and problems discussed?
Conclusions and Implications: (2-3 paragraphs)
3 points
Are the conclusions of the study related to the original purpose?
Were the implications discussed?
Whom the results and conclusions will affect?

What recommendations were made at the conclusion?
What is your overall assessment of the study and the article?
Total
15 points
(100%)
Grade
New folder/013255271X_ppt_013.ppt
Chapter 1
Accounting Information Systems: An Overview
Copyright © 2012 Pearson Education, Inc. publishing as
Prentice Hall
1-*
Prentice Hall
What Is a System?SystemA set of two or more interrelated
components interacting to achieve a goalGoal ConflictOccurs
when components act in their own interest without regard for
overall goalGoal CongruenceOccurs when components acting in
their own interest contribute toward overall goal

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Data vs. InformationData are facts that are recorded and
stored.Insufficient for decision making.Information is processed
data used in decision making.Too much information however,
will make it more, not less, difficult to make decisions. This is
known as Information Overload.
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Value of Information
BenefitsReduce UncertaintyImprove DecisionsImprove
PlanningImprove Scheduling
CostsTime & Resources
Produce InformationDistribute Information
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Benefit $’s > Cost $’s
What Makes Information Useful?Necessary
characteristics:Relevant“The capacity of information to make a
difference in a decision by helping users to form predictions

about the outcomes of past, present, and future events or to
confirm or correct prior expectations.”Reliable“The quality of
information that assures that information is reasonably free
from error and bias and faithfully represents what it purports to
represent.”Complete“The inclusion in reported information of
everything material that is necessary for faithful representation
of the relevant phenomena.”
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Point out to students that these characteristics are from the
SFAC #2 Quality of Accounting Information (maybe have them
read it). http://www.fasb.org/pdf/aop_CON2.pdf
*
What Makes Information Useful?Timely“Having information
available to a decision maker before it loses its capacity to
influence decisions.”Understandable“The quality of information
that enables users to perceive its significance.”Verifiable“The
ability through consensus among measurers to ensure that
information represents what it purports to represent or that the
chosen method of measurement has been used without error or
bias.”AccessibleAvailable when needed (see Timely) and in a
useful format (see Understandable).
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Prentice Hall

Point out to students that these characteristics are from the
SFAC #2 Quality of Accounting Information (maybe have them
read it).
*
Business ProcessSystems working toward organizational goals
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Business Process CyclesRevenueExpenditureProductionHuman
Resources Financing
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Business TransactionsGive–Get exchangesBetween two
entitiesMeasured in economic terms
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Business Cycle Give–Get
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Accounting Information SystemsCollect, process, store, and
report data and informationIf Accounting = language of
businessAIS = information providing vehicleAccounting = AIS
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Components of an AISPeople using the systemProcedures and
InstructionsFor collecting, processing, and storing
dataDataSoftwareInformation Technology (IT)
InfrastructureComputers, peripherals, networks, and so
onInternal Control and SecuritySafeguard the system and its
data
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AIS and Business FunctionsCollect and store data about

organizational:Activities, resources, and personnelTransform
data into information enablingManagement to:Plan, execute,
control, and evaluateActivities, resources, and personnelProvide
adequate control to safeguardAssets and data
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AIS Value AddImprove Quality and Reduce CostsImprove
EfficiencyImprove Sharing KnowledgeImprove Supply
ChainImprove Internal ControlImprove Decision Making
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Improve Decision MakingIdentify situations that require
action.Provide alternative choices.Reduce uncertainty.Provide
feedback on previous decisions.Provide accurate and timely
information.
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Value ChainThe set of activities a product or service moves

along before as output it is sold to a customerAt each activity
the product or service gains value
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Value Chain—Primary Activities
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AIS and Corporate Strategy
Organizations have limited resources, thus investments to AIS
should have greatest impact on ROI.
Organizations need to understand:
IT developments
Business strategy
Organizational culture
Will effect and be effected by new AIS
Prentice Hall
1-*
Prentice Hall
New folder/013255271X_ppt_032.pptx
Chapter 3

Systems Documentation Techniques
Prentice Hall
3-1
What Is Documentation?
Set of documents and models
Narratives, data flow models, flowcharts
Describe who, what, why, when, and where of systems:
Input, process, storage, output, and controls
Prentice Hall
3-2
Why Should You Learn Documentation?
You need to be able to read documentation in all its forms:
narratives, diagrams, models.
You need to be able to evaluate the quality of systems, such as
internal control based in part on documentation.
SAS 94 requires independent auditors to understand all internal
control procedures.
Documentation assists in auditor understanding and
documentation of their understanding
Sarbanes-Oxley states that management:
Is responsible for internal control system
Is responsible for assessing the effectiveness of the IC System
Both management and external auditors need to document and
test IC System
Prentice Hall

3-3
Data Flow Diagrams
Graphically describes the flow of data within a system
Four basic elements
Prentice Hall
3-4
Entity
Process
Data Flow
Data Store
Entity
Represents a source of data or input into the system
or
Represents a destination of data or output from the system
Prentice Hall
3-5
Data Flows
Movement of data among:
Entities (sources or destinations)
Processes

Data stores
Label should describe the information moving
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3-6
Process
Represents the transformation of data
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3-7
Data Store
Represents data at rest
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3-8
Data Flow Diagram Levels
Context
Highest level (most general)
Purpose: show inputs and outputs into system
Characteristics: one process symbol only, no data stores
Level-0
Purpose: show all major activity steps of a system

Characteristics: processes are labeled 1.0, 2.0, and so on
Prentice Hall
3-9
Flowcharts
Use symbols to logically depict transaction processing and the
flow of data through a system.
Using a pictorial representation is easier to understand and
explain versus a detailed narrative.
Prentice Hall
3-10
Types of Flowcharts
Document
Illustrates the flow of documents through an organization
Useful for analyzing internal control procedures
System
Logical representation of system inputs, processes, and outputs
Useful in systems analysis and design
Program
Represent the logical sequence of program logic
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3-11

Chapter 5
Computer Fraud
Prentice Hall
5-1
Common Threats to AIS
Natural Disasters and Terrorist Threats
Software Errors and/or Equipment Malfunction
Unintentional Acts (Human Error)
Intentional Acts (Computer Crimes)
Prentice Hall
5-2
What Is Fraud?
Gaining an unfair advantage over another person
A false statement, representation, or disclosure
A material fact that induces a person to act
An intent to deceive
A justifiable reliance on the fraudulent fact in which a person
takes action
An injury or loss suffered by the victim
Individuals who commit fraud are referred to as white-collar
criminals.
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5-3
Forms of Fraud
Misappropriation of assets
Theft of a companies assets.
Largest factors for theft of assets:
Absence of internal control system
Failure to enforce internal control system
Fraudulent financial reporting
“…intentional or reckless conduct, whether by act or omission,
that results in materially misleading financial statements” (The
Treadway Commission).
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5-4
Reasons for Fraudulent Financial Statements
Deceive investors or creditors
Increase a company’s stock price
Meet cash flow needs
Hide company losses or other problems
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5-5
SAS #99

Auditors responsibility to detect fraud
Understand fraud
Discuss risks of material fraudulent statements
Among members of audit team
Obtain information
Look for fraud risk factors
Identify, assess, and respond to risk
Evaluate the results of audit tests
Determine impact of fraud on financial statements
Document and communicate findings
See Chapter 3
Incorporate a technological focus
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5-6
The Fraud Triangle
Prentice Hall
5-7
Three conditions that are present when Fraud occurs.
Pressure
Opportunity
Rationalization

Pressure
Motivation or incentive to commit fraud
Types:
Employee
Financial
Emotional
Lifestyle
Financial
Industry conditions
Management characteristics
Prentice Hall
5-8
Employee
Financial
Emotional
Lifestyle

Financial Reporting
Industry Conditions
Mgmt Characteristics
Opportunity
Condition or situation that allows a person or organization to:
Commit the fraud
Conceal the fraud
Lapping
Kiting
Convert the theft or misrepresentation to personal gain
Prentice Hall
5-9

Opportunity
Commit
Conceal
Convert
Rationalizations
Justification of illegal behavior
Justification
I am not being dishonest.
Attitude
I don’t need to be honest.
Lack of personal integrity
Theft is valued higher than honesty or integrity.
Prentice Hall
5-10

Rationalization
Justification
Attitude
Lack of Peronal Integrity
Computer Fraud
Any illegal act in which knowledge of computer technology is
necessary for:
Perpetration
Investigation
Prosecution
Prentice Hall
5-11

Rise of Computer Fraud
Definition is not agreed on
Many go undetected
High percentage is not reported
Lack of network security
Step-by-step guides are easily available
Law enforcement is overburdened
Difficulty calculating loss
Prentice Hall
5-12
Chapter 7
Control and AIS
Prentice Hall
7-1
Internal Control
System to provide reasonable assurance that objectives are met
such as:
Safeguard assets.
Maintain records in sufficient detail to report company assets
accurately and fairly.
Provide accurate and reliable information.
Prepare financial reports in accordance with established criteria.

Promote and improve operational efficiency.
Encourage adherence to prescribed managerial policies.
Comply with applicable laws and regulations.
Prentice Hall
7-2
Internal Control
Functions
Preventive
Deter problems
Detective
Discover problems
Corrective
Correct problems
Categories
General
Overall IC system and processes
Application
Transactions are processed correctly
Prentice Hall
7-3
Sarbanes Oxley (2002)
Designed to prevent financial statement fraud, make financial
reports more transparent, protect investors, strengthen internal
controls, and punish executives who perpetrate fraud
Public Company Accounting Oversight Board (PCAOB)

Oversight of auditing profession
New Auditing Rules
Partners must rotate periodically
Prohibited from performing certain non-audit services
Prentice Hall
7-4
Sarbanes Oxley (2002)
New Roles for Audit Committee
Be part of board of directors and be independent
One member must be a financial expert
Oversees external auditors
New Rules for Management
Financial statements and disclosures are fairly presented, were
reviewed by management, and are not misleading.
The auditors were told about all material internal control weak-
nesses and fraud.
New Internal Control Requirements
Management is responsible for establishing and maintaining an
adequate internal control system.
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7-5
SOX Management Rules
Base evaluation of internal control on a recognized framework.
Disclose all material internal control weaknesses.
Conclude a company does not have effective financial reporting

internal controls of material weaknesses.
Prentice Hall
7-6
Internal Control Frameworks
Committee of Sponsoring Organizations (COSO)
Internal control—integrated framework
Control environment
Control activities
Risk assessment
Information and communication
Monitoring
Prentice Hall
7-7
Internal Control
Enterprise Risk Management Model
Risk-based vs. control-based
COSO elements +
Setting objectives
Event identification
Risk assessment
Can be controlled but also
Accepted
Diversified
Shared
Transferred

Prentice Hall
7-8
Control Environment
Management’s philosophy, operating style, and risk appetite
The board of directors
Commitment to integrity, ethical values, and competence
Organizational structure
Methods of assigning authority and responsibility
Human resource standards
External influences
Prentice Hall
7-9
ERM—Objective Setting
Strategic
High-level goals aligned with corporate mission
Operational
Effectiveness and efficiency of operations
Reporting
Complete and reliable
Improve decision making
Compliance
Laws and regulations are followed
Prentice Hall
7-10

ERM—Event Identification
“…an incident or occurrence emanating from internal or
external sources that affects implementation of strategy or
achievement of objectives.”
Positive or negative impacts (or both)
Events may trigger other events
All events should be anticipated
Prentice Hall
7-11
Risk Assessment
Identify Risk
Identify likelihood of risk
Identify impact
Types of Risk
Inherent
Risk that exists before any plans are made to control it
Residual
Remaining risk after controls are in place to reduce it
Prentice Hall
7-12
ERM—Risk Response
Reduce

Implement effective internal control
Accept
Do nothing, accept likelihood of risk
Share
Buy insurance, outsource, hedge
Avoid
Do not engage in activity that produces risk
Prentice Hall
7-13
Control Activities
Policies and procedures to provide reasonable assurance that
control objectives are met:
Proper authorization of transactions and activities
Signature or code on document to signal authority over a
process
Segregation of duties
Project development and acquisition controls
Change management controls
Design and use of documents and records
Safeguarding assets, records, and data
Independent checks on performance
Prentice Hall
7-14
Segregation of Accounting Duties
No one employee should be given too much responsibility
Separate:

Authorization
Approving transactions and decisions
Recording
Preparing source documents
Entering data into an AIS
Maintaining accounting records
Custody
Handling cash, inventory, fixed assets
Receiving incoming checks
Writing checks
Prentice Hall
7-15
Information and Communication
Primary purpose of an AIS
Gather
Record
Process
Summarize
Communicate
Prentice Hall
7-16
Monitoring
Evaluate internal control framework.
Effective supervision.
Responsibility accounting system.
Monitor system activities.

Track purchased software and mobile devices.
Conduct periodic audits.
Employ a security officer and compliance officer.
Engage forensic specialists.
Install fraud detection software.
Implement a fraud hotline.
Prentice Hall
7-17
Controls for Information Security
Chapter 8
8-1
Copyright © 2015 Pearson Education, Inc.

Trust Services Framework
Security
Access to the system and data is controlled and restricted to
legitimate users.
Confidentiality
Sensitive organizational data is protected.
Privacy
Personal information about trading partners, investors, and
employees are protected.
Processing integrity
Data are processed accurately, completely, in a timely manner,
and only with proper authorization.
Availability
System and information are available.
8-2

The trust services framework is a means to organize IT controls
to help ensure systems reliability. At the foundation of this
framework is security which is absolutely necessary for success
and for achieving the other four principles.
Security procedures:
Restrict access to authorized users only
which protects confidentiality of sensitive organizational data
and the privacy of personal
data collected from customers, suppliers, employees, and so on.
Security protects the processing integrity by preventing
submission of unauthorized transactions or unauthorized
changes to the data.
Security provides protection from unwanted attacks that could
bring down the system and make it unavailable.
2
8-3

This is a good visual of the Trust Services Framework
Using an analogy of building a house, you need a good
foundation; otherwise the house will fall apart. Then to keep the
roof over your head, you need to have wel-constructed walls.
Similarly, for good systems reliability you need a good
foundation of Security. The walls are the four pillars focused on
maintaining good systems reliability.
3
Security Life Cycle
Security is a management issue
8-4

Although technologies tools are used for security and the
security expertise is within an IT department, effective security
must have the support of senior management to understand the
potential threats to an organizations information systems which
would impede the organization from achieving its goals.
As we previously discussed about threats to an AIS,
management must assess the threat to an AIS and determine how
to respond (reduce, accept, share, avoid). The second step is to
develop security policies (e.g., employees should not click on
any links embedded into e-mails) and make sure that those
policies are communicated (best way is through training).
The third step is to invest in the necessary resources (human
and technology) to reduce the security threats. Finally, active
monitoring to evaluate the security effectiveness provides a
feedback loop as management may need to make updates based
upon new threats or techniques that affect security.
Overall, management is responsible for maintaining a “culture
of security”. The fourth step requires monitoring of
performance because if you do not monitor how well you are
doing with your objectives, how do you know if it is achieved?
4
Security Approaches
Defense-in-depth
Multiple layers of control (preventive and detective) to avoid a
single point of failure
Time-based model, security is effective if:
P > D + C where
P is time it takes an attacker to break through preventive
controls
D is time it takes to detect an attack is in progress
C is time it takes to respond to the attack and take corrective
action

8-5
5
How to Mitigate Risk of Attack
Preventive Controls
Detective Controls
People
Process
IT
Solution
s
Physical security
Change controls and change management

Log analysis
Intrusion detection systems
Penetration testing
Continuous monitoring
8-6
Preventive: People
Culture of security
Tone set at the top with management
Training

Follow safe computing practices
Never open unsolicited e-mail attachments
Use only approved software
Do not share passwords
Physically protect laptops/cellphones
Protect against social engineering
8-7

7
Preventive: Process
Authentication—verifies the person
Something person knows
Something person has
Some biometric characteristic
Combination of all three
Authorization—determines what a person can access
8-8

These two concepts are related, to get into a system, you need
to be authenticated, then authorization is where you are allowed
to go once you are in the system.
8
Preventive: IT

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