Ethics fraud & internal control ppt @ dom s

Accounting Information Systems ,[object Object]

Ethics Fraud & Internal Control Objectives ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Business Ethics ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Business Ethics, cont …. ,[object Object],[object Object],[object Object]

Four Main Areas of Business Ethics

Computer Ethics ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Legal Definition of Fraud ,[object Object],[object Object],[object Object],[object Object],[object Object]

Factors that Contribute to Fraud

2004 ACFE Study of Fraud ,[object Object],[object Object],[object Object]

Enron, WorldCom, Adelphia: Underlying Problems ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

US Sarbanes-Oxley Act of 2002 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Employee Fraud ,[object Object],[object Object]

Management Fraud ,[object Object],[object Object],[object Object]

Fraud Schemes ,[object Object],[object Object],[object Object],[object Object]

A. Fraudulent Statements ,[object Object],[object Object],[object Object],[object Object]

B. Corruption ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

C. Asset Misappropriation ,[object Object],[object Object],[object Object],[object Object],[object Object]

Computer Fraud Schemes ,[object Object],[object Object],[object Object],[object Object],[object Object]

CLERP 9 and SOX ,[object Object],[object Object],[object Object],[object Object],[object Object]

Using the general IS model, explain how fraud can occur at the different stages of information processing?

Data Collection Fraud ,[object Object],[object Object]

Data Processing Fraud ,[object Object],[object Object],[object Object],[object Object],[object Object]

Database Management Fraud ,[object Object],[object Object]

Information Generation Fraud ,[object Object],[object Object],[object Object]

Internal Control Objectives According to AICPA SAS ,[object Object],[object Object],[object Object],[object Object]

Modifying Assumptions to the Internal Control Objectives ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Limitations of Internal Controls ,[object Object],[object Object],[object Object],[object Object]

Exposures of Weak Internal Controls (Risk) ,[object Object],[object Object],[object Object],[object Object]

Preventive, Detective, and Corrective Controls

Auditing Standards ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

SAS 78 / COSO ,[object Object],[object Object],[object Object],[object Object],[object Object],The weaker the internal control structure, the higher the assessed level of risk; the higher the risk, the more auditor procedures applied in the audit.

Five Internal Control Components: SAS 78 / COSO ,[object Object],[object Object],[object Object],[object Object],[object Object]

1: The Control Environment ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

2: Risk Assessment ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

3: Information and Communication ,[object Object],[object Object],[object Object],[object Object],[object Object]

Information and Communication ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[ red shows relationship to the AIS model]

4: Monitoring ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[ red shows relationship to the AIS model]

5: Control Activities ,[object Object],[object Object],[object Object],[object Object]

Two Types of IT Controls ,[object Object],[object Object],[object Object],[object Object]

Six Types of Physical Controls ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Physical Controls ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Physical Controls, cont … ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Processing Custody Recording Nested Control Objectives for Transactions Control Objective 1 Control Objective 2 Control Objective 3 Custody Recording Authorization Authorization Authorization Task 1 Task 2 Task 2 Task 1

Physical Controls in IT Contexts ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Physical Controls in IT Contexts, cont …

Ethics fraud & internal control ppt @ dom s

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