Strategic Management Journal Strat. Mgmt. J.‚ 24: 587–614 (2003) Published online in Wiley InterScience (www.interscience.wiley.com). DOI: 10.1002/smj.330 INCREASING FIRM VALUE THROUGH DETECTION AND PREVENTION OF WHITE-COLLAR CRIME KAREN SCHNATTERLY* Carlson School of Management‚ University of Minnesota‚ Minneapolis‚ Minnesota‚ U.S.A. White-collar crime can cost a company from 1 percent to 6 percent of annual sales‚ yet little is known about the organizational conditions that can reduce this cost
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CONTROL RISK 2 Assessing control risk below the maximum level 5 Assessing Inherent Risk …………………………………………………………………………………………..…………………5 Relationship Between the Assessments of Inherent and Control Risks…………………………..……..……6 Identifying Specific Controls Relevant to Specific Assertions………………………………………………..……..6 Types of Control Activities that Relate to Financial Statement Assertion……………………………..……..7 STAGE C: OBTAINBING EVIDENTIAL MATTER TO SUPPORT THE ASSESSED LEVEL OF CONTROL RISK…….7 Performing Tests
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Introduction An injunction is an equitable remedy in the form of a court order that requires a party to do‚ or to refrain from doing‚ certain acts. A party that fails to comply with an injunction faces criminal or civil penalties and may have to pay damages or accept sanctions. In some cases‚ breaches of injunctions are considered serious criminal offenses that merit arrest and possible prison sentences. Emergency injunctions that are in effect only a short time are called temporary restraining
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[pic] MBA Program 38 Strategic Management Mid Term Audit Prepared By: Mohamed Mohamed Kotb Submitted To: Dr/ Ashraf Sheta Contents Introduction………………………………………………………………… 3 Strategic Posture …………………………………………………………… 4 1. Organizational Profile………………………………………………………...........4 2. Vision…………………………………………………………………………………………5 3. Mission………………………………………………………………………………………5 4. Organizational
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factors have led to increasing incarceration rates? How has this affected the United States economically and socially? Life‚ as we know it today‚ isn’t the way it was before because of the increase in incarceration rates within our nation; especially among our minority groups. When minority groups are mentioned‚ it’s aimed towards people that are different from the social majority. Incarceration is the state of being confined in prison; imprisoned. There are various factors that have led to this
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I do not know how many times I have been driving down the road when someone does something stupid‚ ranging from pulling out in front of me or tailgating. More and more drivers enter the road every year and it seems as if less and less of them know how to drive. As a teen I often get stereotyped as a bad driver but this is a very unfair judgment. The fact is I have helped prevent accidents the closest I have ever been to being in an accident was the fault of an older gentleman. Still the numbers
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(August 2013) Access controls—Procedures designed to restrict access to on-line terminal devices‚ programs and data. Access controls consist of “user authentication” and “user authorization.” “User authentication” typically attempts to identify a user through unique logon identifications‚ passwords‚ access cards or biometric data. “User authorization” consists of access rules to determine the computer resources each user may access. Specifically‚ such procedures are designed to prevent or detect:
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Gods Must Be Crazy” This film tries to send a message on how globalization can negatively affect a culture such as the Sho tribe of the Kalahari Desert. The people of a technologically advance and “civilized” culture decide to casually discard an empty “Coca Cola” bottle from the window of an airplane. A member of the “primitive” Sho tribe witnesses this object falling from the skies and considers it a “gift from the gods”. In his mind this is an object to be worshiped and must have been sent
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Proactive Fraud Auditing End of Chapter 4 in Albrecht FRAUD DETECTION Recognizing the Symptoms of Fraud Identify Risk Exposures Proactively Look for Symptoms & Exposures 1 2 Actg 537 Identify Fraud Symptoms for Each Exposure 3 4 Investigate Identified Symptoms Symptoms of Fraud What are some irregularities in source documents to look for? Missing Documents Payee Names & Addresses = Employee “Stale Items” on Bank Items” Reconciliation Excessive Voids or Credits
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activist Andre Mitchell states‚ “We in the movement have been talking about gun violence- as a health issue‚ not a public safety issue--for a long time.” Gun violence is never the answer to anything. Gun violence is caused by many things for example bullying‚ the media and the availability of guns show how easy it is to get a gun these days. Nick Gillespie‚ the editor-in-chief of Reason Magazine‚ is a writer whose articles and editorials have appeared in publications such as The New York Times
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