Auditing Essays (Examples)
Study Document
Cyber Crime IT Security Auditing
… 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 … done or the system is attacked, in case of an overly permissive setup. The above finding underscores the need for internal IT security auditing in all companies.
According to a Security Administrator and System Auditor having nearly two decades of experience, it is imperative to routinely monitor … devices). Moreover, these measures also……
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
...Auditing 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
...Auditing Financial Crimes, Fraud, and Investigation
The banking sector is a critical part of a country’s economy. This is more so the case given that it is actively involved in the holding as well as management of diverse financial assets and the coordination of financial activities for the various other economic sectors. Although at the core of banking is holding of financial assets, other key activities include, but they are not limited to, commercial and personal banking services, insurance, etc. In that regard, therefore, banks happen to be one of the most sensitive sectors in an economy. Bank managers have a responsibility to ensure that all the regulatory standards are observed. Further, they also have a responsibility to ensure that the interests of various stakeholders in the banking sector are secured. The key stakeholders, from the perspective of a bank institution are inclusive of the government and the various regulatory agencies,……
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
...Auditing Enterprise Risk Management in Wells Fargo during the Pandemic
Introduction
As Beasley (2020) points out, enterprise risk management (ERM) is especially needed during the COVID 19 pandemic because of the “number of different, but interrelated risks spread all across most organization” (p. 2). COVID 19 is not just a factor that has impacted one business or industry. It has impacted all businesses and all industries in different ways. Grocery chains like Kroger, for instance, have seen increased demand. Restaurants on the other hand have seen business dry up due to mandated quarantine orders. Small business owners and large corporations have filed for bankruptcy. All of this impacts the banking sector and Wells Fargo specifically because of its role in managing loan products, using interest rates to attract savers, and offering investment advice. “No single risk associated with the COVID-19 pandemic crisis can be managed in isolation,” as Beasley (2020) points……
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
… 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 ……
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
...Auditing 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
...Auditing Abstract
Objective: The motivation behind this paper is to give annotated bibliography of sources on research in regards to overseeing conduct in young people and kids through arrangement centered treatment. Solution Focused Therapy or SFBT is a type of therapy that spotlights on solutions rather than on issues. Therapists do this by helping Adolescents and Children recognize what's annoying them. A significant piece of SFT is helping the Adolescents and Children distinguish what has and hasn't worked in the past when managing a specific test. It at that point urges them to utilize their qualities to achieve their objectives. Since SFBT is objective arranged and present moment, it tends to be less exorbitant and less tedious than long haul treatment. Methodology: For this undertaking, FSCJ's databases diary articles are used to find them. To identify with similar restricted center articles, the hunt terms "Overseeing Behavior in Adolescents and Children Through……
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
...Auditing 1. Best practices and compliance with recruitment laws
The first step towards filling the request will be to review the various H.R. best practices and compliance to minimize an employee lawsuit's risk. The review will be done on issues such as hiring, wage requirements, and employee classification. To ensure this, the H.R. department will establish a strategy (assuming none exists at the moment) for regulatory reviewing and updating compliance procedures and labor laws that are constantly changing (Breaugh, 2016). The suggested strategy is to have one of the H.R. department staff members as a "point person" to research and update compliance policies.
To ensure hiring and employee compliance for the current post, the H.R. department will first seek to ensure there cannot be any discrimination in the process based on religion, race, color, age, sex, sexual orientation, disability, and ethnicity (Patterson & Zibarras, 2018). To achieve this, the recruitment process……
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
...Auditing 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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