Audit Essays (Examples)
Study Document
Cyber Crime IT Security Auditing
… to these crimes and, hence, must come up with plans to prevent such future occurrences. In this paper, the processes information technology security audits entail and how such audits enhance organizational IT security will be dealt with. According to research on the subject, IT security auditing constitutes a significant step in the safeguarding of corporate data against cybercrime, data breaches, and fraud. It must be performed from time to … information security, numerous information systems continue to display susceptibility to both external and internal breaches (Suduc, Bîzoi & Filip, 2010). Internal information security auditing enhances the likelihood of implementation of suitable security measures for averting such breaches and reducing their adverse impacts.
Security risks
Two classes of … to their disturbingly high incidence (sometimes more than half the sum total of risks) and to their origins lying in legal network use.
Audit for IS Security
Khan (2017) reports that……
References
References
Almatari, O. and Helal, I., and Mazen, S., and El Hennawy, S. (2018). \\\\\\"Cybersecurity Tools for IS Auditing.\\\\\\" The 6th International Conference on Enterprise Systems, At Limassol, Cyprus 10.1109/ES.2018.00040.
Davis, W. S., & Yen, D. C. (Eds.). (2019). The information system consultant\\\\\\'s handbook: Systems analysis and design. CRC press.
Diamantopoulou, V., Tsohou, A., & Karyda, M. (2019). From ISO/IEC 27002: 2013 Information Security Controls to Personal Data Protection Controls: Guidelines for GDPR Compliance. In Computer Security (pp. 238-257). Springer, Cham.
Khan, M. (2017). Computer security in the human life. International Journal of Computer Science and Engineering (IJCSE), 6(1), 35-42.
Lenghel, R. D., & Vlad, M. P. (2017). INFORMATION SYSTEMS AUDITING. Quaestus, (11), 178.
Manaseer, S., & Alawneh, A. (2019). ON CYBERSECURITY AUDITING AWARENESS: CASE OF INFORMATION AND COMMUNICATION TECHNOLOGY SECTOR. International Journal of Computer Science and Information Security (IJCSIS), 17(7).
Suduc, A. M., Bîzoi, M., & Filip, F. G. (2010). Audit for information systems security. Informatica Economica, 14(1), 43.
Study Document
Agency Theory
...Audit Introduction
Agency theory is a theory explicating the relationship between the shareholders, who act as the principals, and the managers, who act as the agents. Within this relationship, the principal either employs or delegates an agent to carry out work and take actions in the best interests of the principal (Scott and O’Brien, 2003).
Imperatively, when the decision-making power and authority is delegated to another party, this can result in a loss of efficiency and subsequently increased costs. For instance, if the owner of a company partakes in the delegating of decision-making power to a manager, the agent in this case, it is conceivable that the manager will not work or operate as hard and with determination as the owner would, bearing in mind that the manager does not have any direct shares in the financial results of the company (Tearney and Dodd, 2009).
As a result, this could give……
References
References
Ballwieser, W., Bamberg, G., Beckmann, M. J., Bester, H., Blickle, M., Ewert, R., ... & Gaynor, M. (2012). Agency theory, information, and incentives. Springer Science & Business Media.
Bou?ková, M. (2015). Management accounting and agency theory. Procedia Economics and Finance, 25, 5-13.
Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of management review, 14(1), 57-74.
Healy, P. M. (2005). Financial Reporting Problems at Molex, Inc.(A). Harvard Business School.
Larcker, D. F., & Tayan, B. (2007). Executive Compensation at Nabors Industries: Too Much, Too Little, or Just Right?. Rock Center for Corporate Governance at Stanford University Case Teaching No. CG-05.
Mitnick, B. M. (2015). Agency theory. Wiley encyclopedia of management, 1-6.
Scott, W. R., & O\\\\\\'Brien, P. C. (2003). Financial accounting theory (Vol. 3). Toronto: Prentice Hall.
Tearney, M. G., & Dodd, J. (2009). Accounting theory. H. I. Wolk (Ed.). New York: Sage.
Study Document
Banking Industry Crimes
… and sound an alert (based on some conditioned parameters) when suspicious behavior is detected. Secondly, there is need for the bank to institute audits on a periodic basis. Lastly, and perhaps most importantly, I would recommend that customer addresses be vigorously verified especially in those instances relating ……
References
References
Albrecht, W.S., Albrecht, C.C., Albrecht, C.O. & Zimbelman, M.F. (2008). Fraud Examination (3rd ed.). Mason, OH: Cengage Learning.
Dionne, B. (2020). Regions Bank Teller Accused of Stealing Customer Identities Faces Felony Charges. Retrieved https://www.wbrc.com/2020/01/30/regions-bank-teller-accused-stealing-customer-identities-facing-felony-charges/
Golden, T.W., Skalak, S.L. & Clayton, M.M. (2006). A Guide to Forensic Accounting Investigation. Hoboken, NJ: John Wiley & Sons.
Krancher, M., Riley, R. & Wells, T.J. (2010). Forensic Accounting and Fraud Examination. Hoboken, NJ: John Wiley & Sons.
Singleton, T.W., Singleton, A.J. & Bologna, R.J. (2006). Fraud Auditing and Forensic Accounting (3rd ed.). Hoboken, NJ: John Wiley & Sons.
Zagaris, B. (2010). International White Collar Crime: Cases and Materials. New York, NY: Cambridge University Press.
Study Document
Enterprise Risk Management In Wells Fargo During The Pandemic
… organizational culture and ERM; 5) a discussion of risk in terms of current and potential profit opportunities; 6) two specific ways in which auditors can incorporate ERM into the company’s audits; 7) a discussion of the role of financial derivatives as both risk management and a speculative tool; and 8) a discussion of the … and manage risk. It is not just a matter of the shipping department looking at suppliers or the accounting department looking at the audit review board. It is a matter of the various departments working together to discuss their plans and to assist the organizational leaders in ……
References
References
Beasley, M. (2020). How to Leverage ERM Principles to Better Respond to COVID-19-Related Risks. ERM Professional Insights.
Derysh, I. (2020). Watchdog questions why Wells Fargo reported giving only one large PPP loan to a Black-owned business. Retrieved from https://www.salon.com/2020/07/22/watchdog-questions-why-wells-fargo-reported-giving-only-one-large-ppp-loan-to-a-black-owned-business/
English, C. (2020). Wells Fargo Forced to Cut Its Dividend After Fed Stress Test. Here’s What Other Banks Did. Retrieved from https://www.barrons.com/articles/wells-fargo-forced-to-cut-its-dividend-after-fed-stress-test-51593467664
Hall, J. (2007). Internal Auditing and ERM: Fitting in and Adding Value. Retrieved from https://global.theiia.org/about/about-the-iia/Public Documents/Sawyer_Award_2007.pdf
Kaplan, R. & Mikes, A. (2012). Managing risks: A new framework. Harvard Business Review, 3.
Lewis, M. (2010). The Big Short. NY: W. W. Norton.
Lundqvist, S. (2014). Abandoning Silos for Integration: Implementing Enterprise Risk Management and Risk Governance. Lund University.
Morgenson, G. (2020). More Wells Fargo customers say the bank decided to pause their mortgage payments without asking. Retrieved from https://www.nbcnews.com/business/personal-finance/more-wells-fargo-customers-say-bank-decided-pause-their-mortgage-n1234610
Study Document
White Collar Criminal
… bank reconciliation and destroying it. The stolen amount would then be charged…[break]…investigating any red flags. Records should be submitted to an independent external auditor, as well. Auditing is one of the best ways to self-regulate and firms provide a degree of security for themselves when they focus on making sure … the problem that they suffer from through and through: they lack the internal controls for preventing fraud from occurring and they lack the audit team to catch bad reporting from lower down in the company. They do not report to law enforcement when a crime takes place ……
References
References
Association of Certified Fraud Examiners. (2010). Who is Most Likely to Commit Fraud at Your Company? Retrieved from https://www.acfe.com/press-release.aspx?id=1677
Friedrichs, D. (2009). Trusted Criminals: White Collar Crime In Contemporary Society. Cengage Learning.
US Attorney’s Office. (2019). Attorney Convicted of Embezzling Over $1.5 Million from Virginia Senator, Canadian Business, and Autism Organization. Retrieved from https://www.justice.gov/usao-edva/pr/attorney-convicted-embezzling-over-15-million-virginia-senator-canadian-business-and-0
Study Document
Optimizing Health Information Systems
...Audit Optimizing Merged Health Information Systems
Although the merger of two comparably sized companies competing in the same industry is a relatively commonplace business strategy, the process is fraught with obstacles and challenges and a significant percentage of merged entities fail outright because of these problems (Murphy, 2019). These types of problems are further compounded when there are sophisticated information systems involved that must also be merged successfully. The purpose of this paper is to explicate the responsibilities involved in implementing a health information system (HIS) that meets current Health Information Technology for Economic and Clinical Health (HITECH) Act and the Health Insurance Portability and Accountability Act (HIPAA) Security and Privacy regulatory requirements. To this end, a discussion and analysis of health information systems, a description concerning how a system will affect patient care and documentation and an explanation concerning how using a system to access information will affect the quality……
References
References
Abouzhar, C. & Boerma, T. (2009, August). Health information systems: The foundations of public health. Bulletin of the World Health Organization, 83(8), 578-583.
Cresswell, K. & Aziz, S. (2013, May). Organizational issues in the implementation and adoption of health information technology innovations: An interpretative review. International Journal of Medical Informatics, 87(5), 73-86.
Drazen, E. L. (2006, February). Maximizing the benefits of health care information systems. Journal of Medical Systems, 10(1), 51-56.
Kruse, C. S. & Smith, D. (2017, July). Security techniques for the electronic health records. Journal of Medical Systems, 41(8), 127.
Kumar, V. (2011). Impact of health information systems on organizational health communication and behavior. The Internet Journal of Allied Health Sciences and Practice, 9(2), 37-44.
McGrail, K. M. & Black, C. (2009, August). Access to data in health information systems. Bulletin of the World Health Organization, 83(8), 563-569.
Murphy, M. L. (2019, March). Mastering accounting for business combinations: Mergers and acquisitions present challenges that finance can overcome by staying involved with the deal and preparing in advance of the closing. Journal of Accountancy, 227(3), 24-27.
NAHQ code of ethics for healthcare quality. (2019). National Association for Healthcare Quality. Retrieved from https://nahq.org/about/code-of-ethics .
Study Document
Counterintelligence
… workers. Data that is flagged is then cross-checked against a variety of other data sources to detect anomalies. Finally, the strategy uses an auditing function meant to prevent unauthorized retrieval of information and unauthorized activity by workers from occurring. The goal here is to maintain, ultimately, the ……
References
Bibliography
Counter intelligence for National Security, CIA, 1993. https://www.cia.gov/library/center-for-the-study-of-intelligence/kent-csi/vol2no4/html/v02i4a10p_0001.htm
Johnston, David and James Risen, “U.S.had evidence of espionage,” New York Times, 2001. https://www.nytimes.com/2001/02/23/us/us-had-evidence-of-espionage-but-fbi-failed-to-inspect-itself.html
National Counterintelligence Strategy of the United States of America 2016 (Strategy). https://www.dni.gov/files/NCSC/documents/Regulations/National_CI_Strategy_2016.pdf
Prunckun, Hank. 2012. Counterintelligence Theory and Practice, Lanham: Rowman&Littlefield Publishers Inc. Read the following: Chapters 8 to 14, pages 131 to 217. Appendices A to D, pages 219 to 231.
Richelson, Jeffrey. 2007. “The Pentagon’s Counterspies: The Counterintelligence Field Activity (CIFA).” (September 17). National Security Archive. Accessed January 19, 2017. http://nsarchive.gwu.edu/NSAEBB/NSAEBB230/ .
Van Cleave, Michelle. “Strategic Counterintelligence: What Is It and What Should We Do About It ?” 2007. CIA Center for the Study of Intelligence. https://www.cia.gov/library/center-for-the-study-of-intelligence/csi-publications/csi-studies/studies/vol51no2/strategic-counterintelligence.html
Study Document
Managing Behavior In Adolescents And Children Through Solution Focused
… the hunt terms "Overseeing Behavior in Adolescents and Children Through Solution-Focused Therapy" was utilized. While choosing the articles, the inquiry was constrained to peer-audited articles distributed somewhere in the range of 2014 and 2019 in diaries situated in social work, human science, or brain research. With the … in diaries situated in social work, human science, or brain research. With the end goal of this undertaking, notes, meta-investigation surveys, articles, and audits were rejected. Results: SFBT treatment characterized issues and spotlights on objectives that may prompt solution. Adolescents and Children with learning and considerations issues ……
References
References
Boyer, B., MacKay, K. J., McLeod, B. D., & van der Oord, S. (2018). Comparing Alliance in Two Cognitive-Behavioral Therapies for Adolescents with ADHD Using a Randomized Controlled Trial. Behavior Therapy, 49(5), 781–795. 10.1016/j.beth.2018.01.003
Brockman, M., Hussain, K., Sanchez, B., & Turns, B. (2016). Managing Child Behavior Problems in Children with Autism Spectrum Disorders: Utilizing Structural and Solution Focused Therapy with Primary Caregivers. American Journal of Family Therapy, 44(1), 1–10. 10.1080/01926187.2015.1099414
Gonzalez, C. (2017). Recovering Process from Child Sexual Abuse During Adulthood from an Integrative Approach to Solution-Focused Therapy: A Case Study. Journal of Child Sexual Abuse, 26(7), 785–805. 10.1080/10538712.2017.1354954
Kiser, D. J., & Piercy, F. P. (2014). Creativity and family therapy theory development: Lessons from the founders of solution-focused therapy: The journal of solution focus in organizations. InterAction, 6(2), 51-851645018526?accountid=45782
Smith, T. E., Shelton, V. M., & Richards, K. V. (2016). Solution-focused financial therapy with couples. Journal of Human Behavior in the Social Environment, 26(5), 452–460. 10.1080/10911359.2015.1087921
Study Document
Recruitment And Retention Human Resource Policies
… of one year.
11. Include a brief guideline for hiring managers as to the requirements of Recruitment Laws (do's and don'ts) and the audit steps to ensure compliance
D.O.s
i. Prepare job description and the person specifications for the role carefully. The job description should include why ……
References
References
Arthur, D. (2012). Recruiting, interviewing, selecting & orienting new employees. AMACOM Div American Mgmt Assn.
Avery, D. R., McKay, P. F., & Volpone, S. D. (2013). \\\\\\"Diversity staffing: Inclusive personnel recruitment and selection practices.\\\\\\" In Q. M. Roberson (Ed.), Oxford library of psychology. The Oxford handbook of diversity and work (p. 282–299). Oxford University Press.
Becker, W. J., Connolly, T., & Slaughter, J. E. (2010). The effect of job offer timing on offer acceptance, performance, and turnover. Personnel Psychology, 63(1), 223-241.
Breaugh, J. (2016). Talent acquisition: A guide to understanding and managing the recruitment process. Society of Human Resource Management.
Compton, R. L. (2009). Effective recruitment and selection practices. CCH Australia Limited.
Flynn, W. J., Mathis, R. L., Jackson, J. H., & Valentine, S. R. (2016). Healthcare human resource management, 3rd Edition. Cengage Learning, U.S.
Garner, E. (2012). Recruitment and Selection. Bookboon.
Gusdorf, M. L. (2008). Recruitment and Selection: Hiring the right person. USA: Society for Human Resource Management.
Study Document
The Cost Effectiveness In Cloud Computing Within An Accounting Organization
...Audit The Cost Effectiveness of Cloud Computing within an Accounting Organization
Table of Contents
1 Introduction 4
1.1 Background 4
1.2 Significance of the Topic 4
1.3 Research Problem 5
1.4 Research Questions 5
1.5 Purpose of the Study 5
1.6 Methodology 5
1.7 Good Title for Study 5
2 Literature Review 6
2.1 Cloud Computing Definition 6
2.2 Types of Cloud Computing Services 6
2.2.1 Infrastructure as a Service (IaaS) 6
2.2.2 Platform as a Service (PaaS) 7
2.2.3 Software as a Service (SaaS) 7
2.3 Deployment of Organizational Cloud Services 8
2.3.1 Public Cloud 8
2.3.2 Private Cloud 8
2.3.3 Hybrid Cloud 9
2.4 Effectiveness of Cloud Computing 9
2.4.1 Cost-Savings 9
2.4.2 Remote Accessibility 10
2.4.3 Scalability and Flexibility 11
2.4.4 Security 11
2.4.5 Energy Efficiency 11
3 Methodology 12
3.1 Research Approach and Design 12
3.2 Data Collection Sources & Selection Plan 12
3.3 Proposed Interview Questions……
References
References
Bauer, E., & Adams, R. (2015). Reliability and availability of cloud computing. Hoboken: John Wiley & Sons.
Chang, W. Y., Abu-Amara, H., & Sanford, J. F. (2018). Transforming enterprise cloud services. New York: Springer Science & Business Media.
Chang, V. (Ed.). (2015). Delivery and adoption of cloud computing Services in Contemporary Organizations. IGI Global.
Hsien, W. F., Yang, C. C., & Hwang, M. S. (2016). A Survey of Public Auditing for Secure Data Storage in Cloud Computing. IJ Network Security, 18(1), 133-142.
Jamsa, K. (2016). Cloud computing. New York: Jones & Bartlett Publishers.
Maguire, M., & Delahunt, B. (2017). Doing a thematic analysis: A practical, step-by-step guide for learning and teaching scholars. AISHE-J: The All Ireland Journal of Teaching and Learning in Higher Education, 9(3).
Mehmood, R., Katib, S. S. I., & Chlamtac, I. (2020). Smart Infrastructure and Applications. New York: Springer International Publishing.
Prabhu, C. S. R. (2015). E-governance: concepts and case studies. New Delhi: PHI Learning Pvt. Ltd.
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