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Pages Wiki Collections. Jira links. Acknowledgements We would like to acknowledge the individuals and institutions that have provided data for this collection: Drs. Since the company employs a computerized perpetual inventory system, periodic physical counts of raw materials are not performed.
Vendor invoices are e-mailed to headquarters and entered by Accounts Payable when received. This often occurs before the branch offices transmit the receiving data. Payments are due 10 days after the company receives the invoices. Using information on the invoice, Data Entry calculates the final day the invoice can be paid, and it is entered as the payment due date.
Once a week, invoices due the following week are printed in chronological entry order on a payment listing, and the corresponding checks are drawn.
The check number is printed by the computer, displayed on the check and the payment listing, and validated as the checks are signed. After the checks are mailed, the payment listing is returned to Accounts Payable for filing. When there is insufficient cash to pay all the invoices, the treasurer retains certain checks and the payment listing until all checks can be paid.
When the remaining checks are mailed, the listing is then returned to Accounts Payable. Often, weekly check mailings include a few checks from the previous week, but rarely are there more than two weekly listings involved.
Accounts Payable processes weekly summary performance reports for each cost center and branch location. The answers, as well as an explanation of each answer, are provided at the end of the article. Read and answer the questions in three of these articles, and then check your answers. How does Miller fit the profile of the average fraud perpetrator? Leasing USL computers began acting sluggishly, computer operators were relieved when a software troubleshooter from IBM called.
When he offered to correct the problem they were having, he was given a log-on ID and password. The next morning, the computers were worse. USL was also concerned that the intruder had devised a program that would let him get back into the system even after all the passwords were changed. What could USL do to avoid these types of incidents in the future?
Why has hacking become so popular in recent years? Do you regard it as a crime? Explain your position. IT initially suspected a cable break or an operating system failure, but diagnostics revealed nothing.
The virus was eventually traced to the computers of unsuspecting UCLA students. Later that evening, the system was brought back online after infected files were replaced with backup copies. When March 6 arrived, the virus did minimal damage. Preventive techniques limited the damage to isolated personal and business computers. Due to the increased incidence of fraud and identity theft, we are asking all bank customers to verify their account information on the following Web page: www.
Please confirm your account information as soon as possible. Failure to confirm your account information will require us to suspend your account until confirmation is made. Technical services at Big Bank is currently updating our software. Therefore, we kindly ask that you access the website shown below to confirm your data.
Otherwise, your access to the system may be blocked. RAN is a free service for Big Credit Card customers that substitutes a random credit card number in place of your normal credit card number when you make online purchases and payments.
This random number provides you with additional security. Before every online purchase, simply get a new number from RAN to use at each new vendor. Sign up for an account at www. Also, take advantage of the following features:. Terms may be used once, more than once, or not at all. Monday morning, the situation became worse when employees logged on to their computers. Even stranger things happened—operating room doors would not open, pagers would not work, and computers in the intensive care unit shut down.
By A. They discovered that the hospital was under attack by a botnet that exploited a Microsoft operating system flaw and installed pop-up ads on hospital computers. Each infected computer became a zombie that scanned the network looking for new victims. With the network clogged with zombie traffic, hospital communications began to break down.
Monday afternoon IT figured out which malware the bots were installing and wrote a script, which was pushed out hourly, directing computers to remove the bad code.
The script helped to slow the bots down a bit. How did Shadowcrew members concealed their identities? What internal control elements do you think can help compensate for this threat? Discuss this position. Discuss whether it is necessary for this corporation to take any further action to comply with the Sarbanes—Oxley Act. This ticket is handed to another person at the entrance to the movie. What kinds of irregularities is the theater trying to prevent?
What controls is it using to prevent these irregularities? What remaining risks or exposures can you identify? Each food server uses these checks to write up customer orders. Food servers are told not to destroy any customer checks; if a mistake is made, they are to void that check and write a new one.
All voided checks are to be turned in to the manager daily. How does this policy help the restaurant control cash receipts? During this visit, the following events occurred:. Also, suggest one or more procedures to reduce the risk and exposure highlighted in each example. Agents submit a completed expense reimbursement form to their branch manager at the end of each week. It has three clerical employees who must perform the following functions:.
Assuming equal abilities among the three employees, the company asks you to assign the eight functions to them to maximize internal control. Assume that these employees will perform no accounting functions other than the ones listed. Two internal control procedures have been proposed to deal with this problem. If both procedures were implemented, likelihood would be reduced to 0.
Among the benefits are reliable financial records that facilitate decision making and a greater probability of preventing or detecting errors and fraud. In its latest review, the internal audit staff found the following eight conditions:. For the situations presented, dDescribe the recommendations the internal auditors should make to prevent the following problems.
Situation 1: Many employees of a firm that manufactures small tools pocket some of the tools for their personal use. Since the quantities taken by any one employee are immaterial, the individual employees do not consider the act as fraudulent or detrimental to the company. The company is now large enough to hire an internal auditor. One of the first things she did was to compare the gross profit rates for industrial tools to the gross profit for personal tools.
Noting a significant difference, she investigated and uncovered the employee theft. Auditors suspected something was wrong when they could not find any entries regarding this fake subsidiary office in the property, plant, and equipment ledgers or a title or lease for the office in the real-estate records of the firm. Its internal audit department completed an audit of its expenditure processes. Part of the audit involved a review of the internal accounting controls for payables, including the controls over the authorization of transactions, accounting for transactions, and the protection of assets.
The auditors noted the following items:. RRReview the eight items listed and decide whether they represent an internal control strength or weakness.
For each internal control weakness you identified, explain why it is a weakness and recommend a way to correct the weakness. The company is located in Kearns, Utah, so it can be close to the Olympic Ice Shield, where many Olympic speed skaters train. Given the precision required to make skates, tracking manufacturing costs is very important to management so it can price the skates appropriately.
To capture and collect manufacturing costs, the company acquired an automated cost accounting system from a national vendor. LRC operates one shift, five days a week. As a result, the cost accounting system produces a report that compares actual costs with standards costs and provides the difference, or variance. Management focuses on significant variances as one means of controlling the manufacturing processes and calculating bonuses.
Each store has a full-time, salaried manager and an assistant manager. The sales personnel are paid an hourly wage and a commission based on sales volume. The company uses electronic cash registers to record each transaction. The cash register automatically assigns a consecutive number to each transaction. The cash register prints a sales receipt that shows the total, any discounts, the sales tax, and the grand total. The salesperson collects payment from the customer, gives the receipt to the customer, and either directs the customer to the warehouse to obtain the items purchased or makes arrangements with the shipping department for delivery.
The salesperson is responsible for using the system to determine whether credit card sales are approved and for approving both credit sales and sales paid by check. Sales returns are handled in exactly the reverse manner, with the salesperson issuing a return slip when necessary. At the end of each day, the cash registers print a sequentially ordered list of sales receipts and provide totals for cash, credit card, and check sales, as well as cash and credit card returns.
The assistant manager reconciles these totals to the cash register tapes, cash in the cash register, the total of the consecutively numbered sales invoices, and the return slips. Cash sales, check sales, and credit card sales are reviewed by the manager, who prepares the daily bank deposit. The manager physically makes the deposit at the bank and files the validated deposit slip.
At the end of the month, the manager performs the bank reconciliation. The cash register tapes, sales invoices, return slips, and reconciled report are mailed daily to corporate headquarters to be processed with files from all the other stores. Corporate headquarters returns a weekly Sales and Commission Activity Report to each store manager for review. PEI processes its records with stand-alone, incompatible computer systems except for integrated enterprise resource planning ERP inventory and accounts receivable modules.
PEI decided to finish integrating its operations with more ERP modules, but because of cash flow considerations, this needs to be accomplished on a step-by-step basis. It was decided that the next function to be integrated should be sales order processing to enhance quick response to customer needs.
In an effort to reduce the number of slow-paying or delinquent customers, PEI installed Web-based software that links to the Web site of a commercial credit rating agency to check customer credit at the time of purchase. The following are the new sales order processing system modules:. Guisti originated the loans; when each one matured, he would take out a new loan, or rewrite the old one, to pay the principal and interest due.
Some loans had been rewritten five or six times. These people denied receiving stolen funds or knowing anything about the embezzlement. The fifth name was James Vanesse, who police said did not exist. Lucy Fraioli, a customer service representative who cosigned the checks, said Guisti was her supervisor and she thought nothing was wrong with the checks, though she did not know any of the people. Marcia Perfetto, head teller, told police she cashed checks for Guisti made out to four of the five persons.
Guisti was authorized to make consumer loans up to a certain dollar limit without loan committee approvals, which is a standard industry practice. News reports raised questions about why the fraud was not detected earlier. Several reasons were given for the failure to find the fraud earlier. First, in checking for bad loans, bank auditors do not examine all loans and generally focus on loans much larger than the ones in question. Second, Greater Providence had recently dropped its computer services arrangement with a local bank in favor of an out-of-state bank.
Guisti was a frequent gambler and used the embezzled money to pay gambling debts. Second, bank owners took the bank private after a lengthy public battle with the State Attorney General, who alleged that the bank inflated its assets and overestimated its capital surplus to make its balance sheet look stronger. The bank denied this charge. The toughest thing is to decide how much reliability is enough. Consider an application like e-mail.
The key to effectiveness, however, is that it changes employee behavior. How can organizations maximize the effectiveness of their security awareness training programs? Write a report explaining the weaknesses identified by the tool and how to best correct them. Attach a copy of the MBSA output to your report.
Apply the following data to evaluate the time-based model of security for the XYZ Company. Does the XYZ Company satisfy the requirements of the time-based model of security? Research each of these three attacks and write a report that explains in detail how each attack actually works and that describes suggested controls for reducing the risks that these attacks will be successful. You can find the article at. Firewalls are one of the most fundamental and important security tools.
You are likely familiar with the software-based host firewall that you use on your laptop or desktop. Such firewalls should also be installed on every computer in an organization. However, organizations also need corporate-grade firewalls, which are usually, but not always, dedicated special-purpose hardware devices.
Conduct some research to identify three different brands of such corporate-grade firewalls and write a report that addresses the following points:. Design a checklist for assessing each of the 11 detailed information security control objectives. Provide a brief reason for asking each question. Organize your checklist as follows:. From the viewpoint of the organization desiring to collect such information?
What about the embedding of RFID tags in products such as clothing? What other technologies might create privacy concerns? The job requires you to move across the country. The company sends you a digital signature along with the contract. How does this provide you with enough assurance to trust the offer so that you are willing to make the move? This involves classifying information into discrete categories. Propose a minimal classification scheme that could be used by any business, and provide examples of the type of information that would fall into each of those categories.
Use it to create SHA or any other hash algorithm your instructor assigns hashes for the following:. Further protect the spreadsheet by limiting users to only being able to select and enter data in the six cells without borders. What are its capabilities for limiting access rights? Write a report of your findings. Optional: If you can download and install IRM software, use it to prevent anyone from being able to copy or print your report.
The flip side of the issue is ensuring that employees respect the intellectual property of other organizations. Research the topic of software piracy and write a report that explains:. Research at least two certificate authorities and write a report that explains the different types of digital certificates that they offer.
What are the essential control procedures that organizations should implement when using encryption? The department of taxation in your state is developing a new computer system for processing individual and corporate income-tax returns.
The new system features direct data input and inquiry capabilities. Identification of taxpayers is provided by using the Social Security number for individuals and federal tax identification number for corporations. The new system should be fully implemented in time for the next tax season.
Processing will include four steps:. The state commissioner of taxation and the state attorney general are concerned about protecting the privacy of personal information submitted by taxpayers.
They want to have potential problems identified before the system is fully developed and implemented so that the proper controls can be incorporated into the new system. Describe the potential privacy problems that could arise in each of the following three areas of processing, and recommend the corrective action s to solve each problem identified:.
You will find it located under professional resources and then information technology. Use it to answer the following questions:.
What are the relative advantages and disadvantages of these two approaches? Be prepared to defend your answer. Enter the following data into a spreadsheet and then perform the following tasks:. Pay rate Hours worked. Net pay Give a specific example of an error or probable error in the data set that each of the following controls would detect:. It serves fewer than 2, members, who are numbered sequentially from the founder, Tom Eagle , to the newest member, Jacques Noveau Members rent the flying machines by the hour, and all must be returned on the same day.
The following six records were among those entered for the flights taken on September 1, Enter the data in a spreadsheet and create appropriate controls to prevent or at least detect the input errors. Assume that all data in the first column are correct. Cases a through d each contain an input error in one record, along with a batch total computed from that set of records. For each case a-d , compute the difference between the correct and erroneous batch totals and explain how this difference could help identify the cause of the error.
The clerk entering details about a large credit sale mistakenly typed in a nonexistent account number. Consequently, the company never received payment for the items. MMI is an online pharmaceutical firm. The data center is installed in the basement of its two-story headquarters building. The data center is equipped with halon-gas fire suppression equipment and an uninterruptible power supply system. The computer operations staff works a two-shift schedule, five days per week.
Programmers make changes in response to oral requests by employees using the system. Since the programming staff is small and the work demands have increased, systems and programming documentation is developed only when time is available. Backups are made whenever time permits. The backup files are stored in a locked cabinet in the data center. Create data validation rules in a spreadsheet to perform each of the following controls:. The Journal of Accountancy available at www.
Read section AI6 in version 4. However, it may not be feasible for every auditor to be a computer expert. Discuss the extent to which auditors should possess computer expertise to be effective auditors. Which approach would you support, and why?
An investigation revealed that she had embezzled a large sum of money from Tustin in this manner over a long period. What weaknesses existed in the audit approach? How could the audit plan be improved?
What internal control weaknesses were present in the system? The note indicated that there are some fictitious employees on the payroll as well as some employees who have left the company.
He offers no proof or names. Explain the four steps of the risk-based audit approach, and discuss how they apply to the overall security of a company. Recently, you met with Issa Arnita, the manager of administrative data processing, and expressed the desire to establish a more effective interface between the two departments. Issa wants your help with a new computerized accounts payable system currently in development.
He also wants internal auditing to make suggestions during system development, assist in its installation, and approve the completed system after making a final review.
You have been reviewing the internal controls of the computer system that processes most of its accounting applications. You have interviewed the information system manager, operations supervisor, and other employees to complete your standardized computer internal control questionnaire.
You report to your supervisor that the company has designed a successful set of comprehensive internal controls into its computer systems. He thanks you for your efforts and asks for a summary report of your findings for inclusion in a final overall report on accounting internal controls.
List five examples of specific audit procedures that you might recommend before reaching a conclusion. To test the computer systems and programs, you submit independently created test transactions with regular data in a normal production run. Your audit plan requires the use of the computer, but you encounter the following reactions:. The edit summary report listing no errors was included in the working papers, with a notation by the senior auditor that the test indicates good application controls.
You note that the quality of the audit conclusions obtained from this test is flawed in several respects, and you decide to ask your subordinates to repeat the test. Identify three existing or potential problems with the way this test was performed. For each problem, suggest one or more procedures that might be performed during the revised test to avoid flaws in the audit conclusions.
From an AW manual, you have obtained the following job descriptions for key personnel:. Director of information systems: Responsible for defining the mission of the information systems division and for planning, staffing, and managing the IS department. Manager of systems development and programming: Reports to director of information systems.
Responsible for managing the systems analysts and programmers who design, program, test, implement, and maintain the data processing systems. Also responsible for establishing and monitoring documentation standards. Manager of operations: Reports to director of information systems. Responsible for management of computer center operations, enforcement of processing standards, and systems programming, including implementation of operating system upgrades.
Data entry supervisor: Reports to manager of operations. Responsible for supervision of data entry operations and monitoring data preparation standards.
Operations supervisor: Reports to manager of operations. Responsible for supervision of computer operations staff and monitoring processing standards. Data control clerk: Reports to manager of operations. Responsible for logging and distributing computer input and output, monitoring source data control procedures, and custody of programs and data files. Name two positive and two negative aspects from an internal control standpoint of this organizational structure. The input to this system is shown in Table You are using an input controls matrix to help audit the source data controls.
Place checks in the matrix cells that represent input controls you might expect to find for each field. Under the old system, applicants for welfare assistance completed a form giving their name, address, and other personal data, plus details about their income, assets, dependents, and other data needed to establish eligibility.
Periodically, recipient circumstances income, assets, dependents, etc. Welfare assistance amounts to several hundred million dollars annually. You are concerned about the possibilities of fraud and abuse. Robinson is considering the following software packages:. The distributor keeps its inventory in its distribution center and in two public warehouses. At the end of each business day, it updates its inventory file, whose records contain the following data:. You will perform the following audit procedures:.
Explain why that function should have primary responsibility and why the others should not. As transactions are processed, summary journal entries are added to the general ledger file at the end of the day. At the end of each day, the general journal file is processed against the general ledger control file to compute a new current balance for each account and to print a trial balance.
The following resources are available as you complete the audit:. Create an audit program for Preston Manufacturing. For each audit step, list the audit objectives and the procedures you would use to accomplish the audit program step. To what extent do you think concerns about privacy-related issues affect the use of CRM systems?
How does this affect each of the four main activities in the revenue cycle?
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