Tài liệu Kế Toán - Kiểm Toán

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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Common stockholders have the rights to: Buy and sell stock. Share in the distribution of profits. Share in the distribution of assets in the case of liquidation. Vote on significant matters that affect the corporate charter. Participate in the election of directors.

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Financial performance evaluation for 1st quarter Risk assessment and recommendations for risk management based on the BPMN activity diagrams Assessment of potential benefits of the use of information technology Refer to BPMN activity diagrams Consider costs and benefits Address report to Sy, CEO of Sy’s Fish Company Use executive summary styl...

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