Sunday, May 17, 2020
The vulnerability of computerised accounting information...
Abstract. The objective of this essay is to determine the vulnerability of computerised accounting information system to computer crime and the solutions to prevent such crime from occurring in organisations. Ever-Changing information technology has made computerised accounting processes easier. However, it has also created significant threats in relation to ensuring the security and reliability of computerised accounting information systems. Using an accounting software package such as MYOB can be vulnerable to frauds if internal controls are not implemented correctly. Fraudulent activities such as unauthorised use of data, theft of inventory, theft of funds and incorrect financial reporting can be conducted by internal employees of anâ⬠¦show more contentâ⬠¦Controls procedures are managements response to risks and risks identified in risk assessment stage. Another part of identifies key risks in electronic exchange of information and money, so the control procedures can prevent unauth orized use of data from being accessible (Albrecht, et al, 2003). Using accounting software packages such as MYOB can pose significant vulnerability to computer crime. The location of computer in the users area can result in unauthorized use of data file and misuse of computer recourses. Controls suggested to prevent these can be password protection and physical control over computer hardware such as locks and read only access. As well as providing unauthorized access to people, a lack of technical knowledge by the uses of MYOB can raise potential risks such as hardware failure or release or confidential data. A control to offset these risks could include documentation and checklists and regular maintenance of software and hardware. Use of utility programs to configure data files of a software package can lead to several risks such as unauthorized access to data and program, undetected changes to file and processing of unauthorized transactions (Davia, Coggins, Wideman Kastantin, 2000, p154). The primary means of controlling these risks are to limit access to system utilities used by employees. In addition if a proper firewall is not installed data and information can be viewed that passes along a networkShow MoreRelated The Data Protection Act 1998 and the Freedom of Information Act 20006383 Words à |à 26 PagesThe Data Protection Act 1998 and the Freedom of Information Act 2000 Introduction ============ For my module computing I have to find research and produce detailed report on freedom of information and the need for security. The information commissionerââ¬â¢s office enforces and oversees the Data Protection Act 1998 and the Freedom of Information Act 2000. I need to read and understand knowledge respecting private lives of individuals and encourage the openness and accountability of public authoritiesRead MoreFinancial Statement Frauds29904 Words à |à 120 PagesAccounting and Finance Master Thesis No. 2002:53 Financial Statement Fraud - Recognition of Revenue and the Auditorââ¬â¢s Responsibility for Detecting Financial Statement Fraud - Tiina Intal and Linh Thuy Do Graduate Business School School of Economics and Commercial Law Gà ¶teborg University ISSN 1403-851X Printed by Elanders Novum Abstract Financial reporting frauds and earnings manipulation have attracted high profile attention recently. There have been several cases by businessesRead MoreOnline Banking42019 Words à |à 169 Pageselectronic and telecommunication networks for delivering a wide range of value added products and services. The delivery channels include direct dial ââ¬â up connections, private networks, public networks etc and the devices include telephone, Personal Computers including the Automated Teller Machines, etc. With the popularity of PCs, easy access to Internet and World Wide Web (WWW), Internet is increasingly used by banks as a channel for receiving instructions and delivering their products and servicesRead MoreAcca F5111177 Words à |à 445 Pages(previous ISBN 9780 7517 6658 5) British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library All our rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning Media Ltd. Published by BPP Learning Media Ltd BPP House, Aldine Place London W12 8AARead MoreExploring Corporate Strategy - Case164366 Words à |à 658 Pagestackling major crime? Ericsson ââ¬â innovation from the periphery: the development of mobile telephone systems. Direct Care ââ¬â strategy development in the multistakeholder context of public sector services. BBC ââ¬â structural changes to deliver a better service. Sony (B) ââ¬â more structural changes at the high-tech multinational. Web Reservations International ââ¬â growth of an Irish SME company through its online reservation system and business model. NHS Direct ââ¬â using communication and information technology
Wednesday, May 6, 2020
Finance - 639 Words
3. Which of the following is not a ââ¬Å"principleâ⬠of financial accounting? A. Historical cost B. Revenue recognition C. Continuity D. Matching E. Full disclosure 4. Accounts receivable (net) increased by $500,000 during the year. This increase has what effect on cash flow? A. Reduces it B. Increases it C. No effect 5. In 20X4, Olentangy Health Care (OHC)ââ¬â¢s cost of capital was 6%. Its investments on a historical cost valuation basis are $80,000, on a replacement cost basis are $100,000, and on a current market value basis are $110,000. If you were on OHCââ¬â¢s board, what minimum level of annual cash flow would you require in order to continue operations and proceed with planned significant new investments? $6,000.â⬠¦show more contentâ⬠¦Assume now that the average cost per case drops only to $95. What is the new requiredShow MoreRelatedFinance1352 Words à |à 6 Pagesfinancial manager differ from the traditional financial manager? 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(1985), long-term finance provi ders are more likely to focus on the matter whether the financial structure in the company is sound or not and the durability of profitabilityrather than temporary profits that a potentiallyRead MoreFinance, Economics, And Finance Essay1245 Words à |à 5 Pagesalso studied business, management, economics, and finance. These courses impressed upon me the importance of the financial sector in the economy. Finance professionals have the unique responsibility of managing assets and analyzing risks to ensure the future success of a company or organization. It is difficult to overstate the importance of this role, as the financial crisis of 2009 showed. 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It comes by a business after it makes profit and is kept separate to use in other ways such as expanding the business by developing new buildings or certain areas, buying new
Egyptians Essay Example For Students
Egyptians Essay Did the early Egyptians have help in building the pyramids? All over theworld remain fantastic objects, vestiges of people or forces which the theoriesof archaeology, history, and religion cannot explain. There is somethinginconsistent about our archaeology. They have found electric batteries manythousands of years old. They have found strange beings in perfect space-suitswith platinum fasteners. They have also found numbers with fifteen digits-something not registered by any computer. How did the early men acquire theability to do this? par ab Some say all these questions can be answeredthrough the evidence found in ancient wall paintings and carvings, and thesculpture and buildings found in many different parts of the world. All overEurope and South America there is evidence left behind by the ancient people ofthese great civilizations.par ab First, a look at whether there is or couldbe intelligent life on other planets. It is conceivable that we world citizensof the twentieth ce ntury are not the only living beings of our kind in thecosmos. Because no alienspar from another planet is on display in a museumfor us to visit, the answer, our earth is the only planet with human beings,still seems to be legitimate and convincing. But that is a very narrow-mindedway to look at things. The idea that life can flourish only under terrestrialconditions has been made obsolete by research. It is a mistake to believethat life cannot exist without water and oxygen. Even on our own earth thereare forms of life that need no oxygen. They are called anaerobic bacteria. A given amount of oxygen acts like poison on them. Why should there not behigher forms of life that do not need oxygen?par We are still convinced thatour earth is the center of everything, although it has been proved that theearth is an ordinary star of insignificant size-30,000 light-years from thecenter of the Milky Way. The human race is certainly more willing to acceptthe possibility of extraterrestria l contact now than it was, say, half acentury ago. So if there is evidence shown the extraterrestrials did have aninfluence on ancient civilizations, we should be able to look at it and makea intelligent decision for ourselves.par ab Much evidence is found on thewalls of ancient buildings and temples. The walls of tombs and even caveshave the signature of something other than human. In Anannhet, Tassili there are rock paintings 8,000 years old with strong figures. These figures are flying above a spherical object with a hatch like lid and twoprotrustions, l that seem to be spitting fire or smoke. Also, on these rockpaintings there is a painting of a creature with antenna-like excrescences onhis arms and thighs. He has a helmet with slits for eyes nose, and mouth. There is a naked woman next to him. Also, in the Libyan Desert there are StoneAge Cave paintings of floating people, creatures. How do cavemen, or how wouldthey think of floating men? They didnt ev en have a spoken language. Onanother Tassili Mountains there is a man that seems to be wearing a closefitting spacesuit like that in modern times. A disc was found named thegenetic disc. It was named this because on each side on the disc there werecarvings of the life from conception to full growth the disc is dated around12,000 BC This is very amazing since prehistoric inhabitants of Colombiaor anywhere else for that matter didnt have microscopes and therefore itwould have been almost impossible to know of spermatozoa. So where did theyget this knowledge Many wall paintings and carvings are just this. Theyshow men in modern day astronaut suits and wings. There are carvings offlying machines in many places all over the world. Did these ancient peoplejust think of these creatures and very m odern objects? One must remembermost ancient civilizations depicted everyday life on their walls and things thatreally happened to them. So why would they draw space suits and flying menand objects.par ab There are also m any sculptures that have certaincharacteristics that are unusual to the normal art of the civilizations andits people. Sculptures of half human half animal creatures are found inmany parts of the world. Also on Lake Maracabo, Venezzuela a femalefigure with four faces and huge slanty eyes was found. Some archaeologists eventhink that the statuettes of the pregnant women even represent something. Theythink that the abnormal huge shape of the women shows that they had to becarrying something more then normal embryo. Is it that or just the depiction ofthe pregnant women to these ancient people. There are legends that say giantpeople invade Malta. That they impregnated their women and that is why thewomen were so huge, they had huge babies inside them.par pard ab ab KebraNegast tells use about wombs split at birth ab because the fetuses had growntoo big. A Sumerian ab cuneiform inscription from Nippur says that Enlil,god ab of the air, violated the child of earth, Ninlil. ab Ninlilbeseeched the profligate: my vagina is too ab small, it does notunderstand intercourse. My lips are ab to small, they do not understandhow to kisspar ab ab I do not venture to speculate whetherEnlil was ab an extraterrestrial or a first generation descendantpar ab but it does emerge clearly from the Sumerian text that ab his bodyand its parts were too big for the normal- ab sized maiden, Ninlil.parpar pardsl480 ab So does the prove that there were extraterrestrials?No, but it does give one more piece of evidence to support that theory. .u74ff06bacd56f13611ab18a8c833c6d5 , .u74ff06bacd56f13611ab18a8c833c6d5 .postImageUrl , .u74ff06bacd56f13611ab18a8c833c6d5 .centered-text-area { min-height: 80px; position: relative; } .u74ff06bacd56f13611ab18a8c833c6d5 , .u74ff06bacd56f13611ab18a8c833c6d5:hover , .u74ff06bacd56f13611ab18a8c833c6d5:visited , .u74ff06bacd56f13611ab18a8c833c6d5:active { border:0!important; } .u74ff06bacd56f13611ab18a8c833c6d5 .clearfix:after { content: ""; display: table; clear: both; } .u74ff06bacd56f13611ab18a8c833c6d5 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u74ff06bacd56f13611ab18a8c833c6d5:active , .u74ff06bacd56f13611ab18a8c833c6d5:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u74ff06bacd56f13611ab18a8c833c6d5 .centered-text-area { width: 100%; position: relative ; } .u74ff06bacd56f13611ab18a8c833c6d5 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u74ff06bacd56f13611ab18a8c833c6d5 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u74ff06bacd56f13611ab18a8c833c6d5 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u74ff06bacd56f13611ab18a8c833c6d5:hover .ctaButton { background-color: #34495E!important; } .u74ff06bacd56f13611ab18a8c833c6d5 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u74ff06bacd56f13611ab18a8c833c6d5 .u74ff06bacd56f13611ab18a8c833c6d5-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u74ff06bacd56f13611ab18a8c833c6d5:after { content: ""; display: block; clear: both; } READ: Overcoming Marital Conflict Essaypar ab Next, lets look at the buildings and the architecture of theancient civilizations. First, in Sacsayhuaman, Peru there are huge stepsthat are made with such accuracy and are so large there is no credibleexplanation for them. There are also monoliths that look as if they had beenpre-par cast like modern concrete. Thrones for giants? These are huge. Did !giant men sit in them? There water conduits are cut out solid p ieces of exactmeasurements. They have polished insides and outside surfaces, with smoothcross sections. In Tiahuanaco there are blocks that have holes and ridges inthem as if there were clamps that held the two stones toge ther. There are alsomassive stones that have been cut in La Paz, Bolivia, presicely and with suchsharp edges they couldnt have been made by the stone axes or wooden wedges usedin the time this was carved. A ball made of one solid piece of stone stands inSan Jose, Costa Rica, as a decoration. This ball is dated several thousandyears ago. It stands with a diameter of seven feet, one inch. The surface isvery smooth and the ball is a perfect sphere. All of these structures areamazing in that, it is unexplainable how people of these ancient civilizationscould have made them with the resources they had to work with. However, I thinkone of the most amazing of all the ancient structures are the pyramids ofancient Egypt. These pyramids are so awes ome in size that it is very hardto believe that any human being, or even several hundred human beingstogether could build such a mammoth structure. It might be more convincing if they made the pyramids out of small blocks. Itwould take a long time, but they could do it. Instead, they were made out ofhuge blocks of stone and carried from far off places. There are many theorieson how these pyramids were built, but all theories have been disproven or atleast quite far-fetched. There are many structures that cannot be explained. So should we look to the stars? There may be an answer.par ab From the skythere is another facit to the theories of extraterrestrials on earth. From anairplane, one can see an ape, 260 feet high included in a geometrical system oflines drawn with an extreme accuracy that would have been inconceivable withouta knowledge of surveying. There are also pictures scratched on the hillsidesnear Nazca that show figures several yards high, with radiating crowns,similar to the aureoles in Christian painti ngs. In Peru there areworshipping figures in rock drawing, they have zigzag lines that areattributes on the gods, according to Peruvian tradition. How could these bemade? They are high sophisticated designs that are to large to do while on theground, without a way to see it. par ab We have only looked at a very smallportion of the evidence. There are book after book that give evidence tosupport these theories and to explain how it all fits together. Are there anyanswers? Really all there is , is the evidence that one archaeologist oranother has said was done or was the work of extraterrestrials. One must lookat the evidence. All the wall paintings and sculptures, all the amazingstructures with no real reason or explanation. To reallly look at thie subject,one will need to open their mind and forget about all the traditional rules anddecisions and maybe see that the possibilities are endless.par }Category: Science
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