Thư viện tài liệu, ebook tham khảo dành cho học sinh, sinh viên

Operating Costs Direct costs necessary to operate, maintain, and administer the technology Hardware replacements Software upgrades Maintenance contracts Help desk support Ongoing training Administration Decommissioning Indirect costs of user downtime and lost productivity, such as time spent on self-training, peer support, end user data ...

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Relevant information can have both quantitative and qualitative characteristics. For example, suppose you are deciding which of two laptops to purchase. Computer A costs $300 more than Computer B. Both computers satisfy your technical requirements; however Computer A has a more attractive appearance

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The steps necessary to plan, implement, and monitor performance: Formulate. The company examines its competitive environment and identifies ways in which it can best compete consistent with its mission, vision, and values. Translate. The company establishes specific objectives, measures, targets and initiatives, and develops capital, initiative,...

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$2,300 ÷ 23,000 square feet = $0.10 per square foot $0.10 × 12,000 Women’s square feet = $1,200 $0.10 × 7,000 Men’s square feet = $700 $0.10 × 4,000 Children’s square feet = $400

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Management Controls--management of risk and information system security Operational Controls--protecting a firm’s premise and facilities, preventing and detecting physical security breaches, and providing security training to employees, contractors, or third party users Technical Controls--primarily implemented and executed through mechanisms con...

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Consider the concert example where a band receives $16 for each ticket sold. The more sold will increase the band’s take from the concert, but they can only receive a constant $16 from each individual ticket sold.

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A fraud prevention program starts with a fraud risk assessment across the entire firm, taking into consideration the firm’s critical business divisions, processes, and accounts, performed by the management. A fraud detection program should include an evaluation by internal auditors on the effectiveness of business processes, along with an analysis...

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Inherent risk : It exists already before management takes any actions to address it. Control risk : the threat that errors or irregularities in the underlying transactions will not be prevented, detected and corrected by the internal control system. Residual risk: the product of inherent risk and control risk (1) Reduce risks by designing effec...

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Certified Management Accountants are guided by the IMA Statement of Ethical Professional Practice The statement provides standards on Competence Confidentiality Integrity Credibility Resolution of ethical conflict

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Solvency ratios are used to analyze a company’s long-term debt-paying ability and its financing structure. Debt to Assets Ratio Debt to Equity Ratio Number of Times Interest Earned Plant Assets to Long-Term Liabilities

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