Forensic Accounting in New Zealand: Exploring the gap between education and practice. Jennette Boys Auckland University of Technology‚ New Zealand Abstract ‘Accounting practice has always been concerned with fraud’ (Lehman & Okcabol‚ 2005) The global business environment is rapidly changing and this has resulted in evolutionary changes in the skills accountants need to meet the requirements of their clients so they can continue to add value to their businesses
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SYLLABUS Cambridge International AS and A Level Computing 9691 For examination in June and November 2014 University of Cambridge International Examinations retains the copyright on all its publications. Registered Centres are permitted to copy material from this booklet for their own internal use. However‚ we cannot give permission to Centres to photocopy any material that is acknowledged to a third party even for internal use within a Centre. © University of Cambridge International Examinations
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Railroad was authorized to construct a transcontinental railroad with substantial financial support from the federal government‚ officers and directors of the company devised a plan to make an immediate profit from its construction by fraud. The vehicle for this fraud was a company called Credit Mobilier of America. The method was to have Credit Mobilier‚ which was entirely controlled by the same people‚ bill the Union Pacific for the costs of constructing the railroad. There was no "market value"
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Can corporate fraud ever be eliminated from the workplace? Abstract Corporate fraud has been a growing issue since Enron bankruptcy. The factors that contribute to the occurrence of corporate fraud are hard to control and methods used to prevent and detect fraud both by internal control and outside auditing have unavoidable weaknesses. Despite all the effort being made‚ it is highly unlikely that corporate fraud can be eliminated from the workplace. Introduction After Enron scandal got
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The main suspects at this time are Ben Hill‚ Michelle Shelton‚ Candie Harris‚ Sam MacCarty‚ and Phil Ackers. The red flags in this case deal primarily with a lack in segregation of duties. These suspects all juggle multiple roles‚ some of which are not listed in their job description. Some of these suspects actively seek out additional responsibilities and place themselves in roles where they probably do not belong. Further rationalization for choosing these suspects is outlined below. BEN HILL
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2 Fundamentals of Computer Systems You need to be able to: (a) define a computer system (b) describe the importance of computer systems in the modern world (c) explain the need for reliability in computer systems (d) explain the need for adherence to suitable professional standards in the development‚ use and maintenance of computer systems (e) explain the importance of ethical‚ environmental and legal considerations when creating computer systems. What is a computer system? At its very basic
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Case study 4 Problems in Computer World 1. How many of those commandments are being broken here? These are the commandments they are written by the Computer Ethics Institute: 1. Thou shalt not use a computer to harm other people. 2. Thou shalt not interfere with other people’s computer work. 3. Thou shalt not snoop around in other people’s computer files. 4. Thou shalt not use a computer to steal. 5. Thou shalt not use a computer to bear false witness. 6. Thou shalt
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business environment. Trends observed indicate a need for increasing secure management. Review of scholarly journals‚ industry publications and text books were performed to gather data. Findings support that implementation of fraud reporting mechanisms assist in detecting fraud. Abstract 3 Introduction 4 What is Password Hashing? 4 Defined 4 Hashing Methodologies 5 How Password Hashing is Used 6 Add SALT for Taste? 7 Who Should Care and Why Hashing is Important 8 Individual Users
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Case Study: Apple Computer (2006) Apple Computer has always been an interesting and often exciting firm. It had been the first to make and the mass-market a personal computer with its Appl IIc. The company had been the darling of the stock market in the mid-1980s when it cemented its technological advantage through the introduction of its state-of-the-art Macintosh (MAC) personal computer. Nevertheless‚ the Microsoft Windows operating system and Office software coupled with Intel microprocessors
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field of research is Brain Computer interface. Primary destination of this study is to show the possible designs and illustrate a device which can recognized brain signals as input with the help of researches which are done in the past. Moreover‚ in this study the users of a device will also be discoursed. HOW BCI ADDING NEW FUNCTIONALITIES TO HCI? Why need brain computer interfaces? Brain Computer Interfaces give utterly another means to people to communicate. In this case muscle control is not the
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