Accounting Study Questions Assignment
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Task 1: 180-220 words with references
Accounting Firm PwC – example of Ethic Violation Issues
1. AICPA Code of Professional Conduct Go to the AICPA.org Website, locate the AICPA Code of Professional Conduct, and read the following sections:
· ET Section 101 – Independence
· .01 Rule 101 – Independence
· .02 101-1 – Interpretation of Rule 101
2. Case study: PwC Research PwC Ethics Violations. An example you might use:
PwC and partner violated auditor independence rules
Also search for ethics news relating to other major accounting firms (KPMG, Ernst & Young, Deloitte). What do you learn from your search? Post comments on the victims of the ethics violations and, separately, the concept of internal control.
Your post should be several paragraphs in length, addresses the questions or topics presented above.
Task 2: 180-220 words with references
When customers can not access AIS applications, it is a big problem. Imagine customers being unable to buy merchandise from Amazon during the holidays. Imagine students being unable to register and pay for classes during registration time. These are examples of why firms require that their AIS applications retain high availability for use (greater than 99.9%), meaning that these systems will hardly ever suffer an outage. Is this a fair demand for a firm and its customers to accept a much lower availability, such as 80%? To support your response, perform a search on the Internet or via online library to find an article that supports your recommendation. Be sure to include (a) the title of the article; (b) a link to it; and (c) summary of the article.
Task 3: 180-220 words with references
Materials:
Access the IBM Business of Government document “Managing Cybersecurity Risk in Government: An Implementation Model” to build your foundation knowledge of Enterprise Risk Management (ERM) and explore the concept of cybersecurity risk management (CSRM) framework:
http://businessofgovernment.org/sites/default/files/Managing%20Cybersecurity%20Risk%20in%20Government.pdf
Access these chapters to learn more about the management of risk relating to data management.
· Chapter 8: I/T Governance
· Chapter 9: Controlling Information Systems
· Section 9.3 – The Control Framework
· Chapter 11: The Order-to-Cash Part I
· Section 11. 8 – Application of the Control Framework
· Chapter 12: The Order-to-Cash Part II
· Section 12.7 – Application of the Control Framework for the Billing Function
· Section 12.9 – Application of the Control Framework for the Cash Receipts
· Chapter 13: The Purchase-to-Pay Process
· Section 13. 8 – Application of the Control Framework to General Expenditures
http://www.opentextbooks.org.hk/ditabook/25212
Based upon the material covered from the readings and/or videos from Week 6, highlight the three most important concepts you learned this week and how each of these concepts will help you in appreciating the power of AIS. Be sure to include examples in your postings. NOTE: You should first identify the concepts that you learned and then describe how they increased your appreciation and understanding of AIS.
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