Mr Zhang - 42340 Words

The Lakeside Company: Auditing Cases SOLUTIONS MANUAL 11e Table of Contents John M. Trussel and J. Douglas Frazer A Not on Ethics, Fraud and Sox Questions 2 A Note on Research Assignments 4 Introductory Case 6 Case 1 13 Case 2 21 Case 3 29 Case 4 39 Case 5 51 Case 6 67 Case 7 74 Case 8 83 Case 9 92 Case 10 100 Case 11 105 Case 12 115 Case 13 127 A NOTE ON ETHICS, FRAUD, AND SOX QUESTIONS The Lakeside Company: Auditing Cases, 11th edition, has been updated in light of the accounting scandals of the†¦show more content†¦Discuss these topics and make specific recommendations to Lakeside. Objective – Corporate governance and internal control in the public reporting context. (4-2) Discuss the assessment of control risk for audit clients that are public companies. If Lakeside were to become a public company, what impact would that have on Abernethy and Chapman s assessment of Lakeside s control risk and the evaluation of internal control? Objective – Internal control both in the public reporting context. Section 404 audits. (5-1) As noted in Case 1, Lakeside in considering the issuance of stock to the public. Write a report discussing tests of controls for clients that are public companies compared with those that are not public companies. If Lakeside were to become a public company, what impact would that have on Abernethy and Chapman s tests of controls? Objective – Comparison of internal auditing in the general case and in the public case. (7-1) The case assumes that tests of controls have been completed and substantive testing in the payroll area has commenced. 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The Scopes Trial One Of The Best American History

The Scopes Trial is one of the best in American history because it symbolizes the conflict between science and theology, faith and reason, individual liberty, and majority rule. This trial was to decide not only the fate of an evolution-teacher, but also to decide if traditionalists or modernists would rule American culture. An object of intense publicity, the trial was seen as a clash between urban sophistication and rural fundamentalism. On January 20, 1925, a Tennessee state senator named John A. Shelton proposed a bill to make it a felony, or a criminal act, to teach evolution in the state’s public schools. Fundamentalists had been supporting and pushing the passage of laws such as this, because the teaching of evolution and Darwinism contradicts the religious beliefs of creation in Christianity. Popular evangelist, Billy Sunday, undertook an eighteen-day crusade in Memphis in support of the prospective bill. Night after night, Sunday’s audiences grew until more than two-hundred thousand people heard him preach against the evils of evolution. The bill, known as the Butler Act, was officially passed on March 21, 1925, just 3 months after its proposal. Just as state legislators suspected, the ink had hardly dried on the Butler Act before its first challenger emerged. George Rappleyea, a modernist methodist who was against the new law against the teaching of evolution, urged people to rebel against the law in order to generate publicity for the city of Dayton. JohnShow MoreRelatedThe Scopes Trial And Its Effects On The American Education System1719 Words   |  7 PagesThe Scopes trial is a standout amongst the most well-known trials in American history. The trial was a lawful case in 1925 in which a substitute high school teacher, John Scopes, was charged with violating Tennessee s Butler Act, which made it illegal to teach Darwinism in any state-financed school. 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Russel Williams Media Free Essays

The Truth is Not Always What We Want to Hear: Did the Media Go Too Far in Covering Russell Williams? Kaitlyn Witmeyer The University of Western Ontario Society relies so vastly on media as a source of information, that in some cases there can be discrepancy on what is deemed as appropriate or not appropriate when covering a story. This is the case for the story of Russell Williams who is charged with two accounts of murder, sexual assault and countless occurrences of breaking and entering. Williams’ case has been highly covered by the media and a great magnitude of disturbing details as well as photos has been provided while documenting events. We will write a custom essay sample on Russel Williams Media or any similar topic only for you Order Now The amount of information provided to the public has caused a controversy as to what is appropriate and ethical to share in concern of the victims directly involved in the case. The information provided as well as the photos is a necessary approach in order to inform the public of the severity of the situation. There are however, certain unnecessary disturbing details that should be omitted. Russell Willams, formally known as Colonel Russell Williams, is a powerful figure in Canada whose job consisted of commander of the forces base in Trenton. This is what makes the particular story so shocking; that a person of such power and who has respect by the country can commit such acts. It is also why the need for publicity is important. Williams murdered two females, Jessica Llyod who was 27, and Marie-France Comeau who was 37, but this was not until after his countless number of break-ins as well as the sexual assault of two separate women. Williams has a sexual fetish with female undergarments and would break into the homes of women and take pictures of himself wearing these articles as well as steal them for his own personal pleasure. This obsession is believed to what lead to the unfortunate assaults and deaths of the other women. When the story was first broadcast The Toronto Star and The Toronto Sun both released photos of Williams posing in female lingerie on the front cover of the morning paper. The Star had a photo of Williams posing in lingerie particularly placed next to a photo of him in is Colonel uniform. This photo caused controversy and even though it may be graphic for a front-page headline, it is necessary. There are much more disturbing photos that exist of Williams actually assaulting his victims, but those will never, and should never be released. The photo of Williams in lingerie was necessary to be released because it showed the public of how alarming the case actually is without crossing the line of being morbid. The Toronto Star received a lot of backlash from the photo released however people need to remember that Williams is a murderer and not to just focus on him being a fetishist (McGrath 2010). Due to all the troubling information and photos released, people may tend to concentrate more on the fetish-like behaviours Williams displayed and not give enough attention to the fact that he took the lives of two young women. It was important that the media relay enough details to the public concerning the case so an understanding of the severity of the situation could be made. The message of the situation was relayed across without the need for unnecessary disturbing details like The Toronto Star’s article states â€Å"On New Year’s Day 2008, he broke into a home in the Ottawa neighbourhood where he lived and sprayed semen on a 15-year-old girl’s dresser. He then took a picture of himself with the girl’s make-up brush touching his penis† (Rankin, 2010). This piece of information is quite disturbing and unnecessary in relaying the message to the public. A play by play is also provided of Williams’ video raping Comeau, â€Å" The video beings of Comeau lying in fetal position on her antique wood bed, duct tape wound around her head and covering her face in a T-shape that only her nose is exposed† (Mandel, 2010). Although the video its self was not released to the public, a detailed description still leaves an image burned in our minds. Chris Nicholas of the Ontario Provincial Police Department believes that the detailed information is a â€Å"good dose of reality of how evil people can be† (Hewit, 2010). Although it is a harsh reality, the people could have been spared these descriptive details. Williams broke into a total of 82 homes, but only 17 of them were reported (Seglins, 2010). Many of the break-ins went unreported; this may have been due to embarrassment or unawareness but the knowledge could have helped prevent the murders that occurred. The series of break-ins began in 2007 and lasted until 2010; one can only wonder that if more incidents were reported if that outcome could have been different. Filling the public in on such knowledge now may help prevent future situations from occurring because people are aware of the suspecting signs. The names of the victims and families were not released to the media of those who were broken into or sexually assaulted. This is for the best because the families have the right to keep their names private but the information released was important for the public to know. The names of the females who were raped and murdered were released because it becomes crucial information when someone is murdered in order to obtain more evidence. Even though the names were not released of many of the victims, those who live in their tight nit communities would be aware of who they are and what they experienced. Some may find the sharing of events embarrassing but it is important for the public to be aware of the events that occurred. Cases like Williams’ help society become more knowledgeable and by that, implements can be made to try and make people aware so situations like this can be avoided. Children have become so street proof that they are afraid to talk to people who they do not know, even if their intentions are harmless. This loses a sense of community and even though unfortunate it is now a necessary precaution. Two murders, two sexual assaults, 82 break-ins, and numerous female undergarments stolen. The truth can be a harsh reality, and for the story of Russell Williams, this is the exact case. Some may continue to find the information provided in the media as inappropriate and unethical. The public could have been spared certain images and details that would have been better left out with the message of the story still making its point across. It is however though still important for the public to be aware of the severity of the situation. Let this unfortunate story be a building block in society to help improve the world we live in. References Friscolanti, M. (n. d). The Dark Depraved Side of Russell Williams Revealed in Court. Macleans. Retrieved from www2. macleans. ca/2010/10/18/dark-depraved-side-of-russell-williams-revealed- in-court/ Hewit, P. (2010, October 19). Do We Need to Know all the Details of Williams’ Crimes?. The Toronto Star. Retrieved from http://www. thestar. om/news/canada/article/ 877982– release-of-shocking-details-of-williams-crimes-unprecedented-judicial-candour Mandal, M. (2010, October 19). Col. Russell Williams, You are a Bastard. Toronto Sun. Retrieved from www. torontosun. com/news/2010/10/19/15754206. html McGrath, J. M. (n. d. ). Should graphic Russell Williams photos go on the front page? | Mediaocracy | torontolife. com. Home | torontolife. com. Retrieved from http://www. tor ontolife. com/daily/informer/mediaocracy/2010/10/19/should-graphic-russell-williams-photos-go-on-the-front-page/ Rankin, J. 2010, October 18). The secret life of Col. Russell Williams exposed . The Toronto Star. Retrieved from http://www. thestar. com/news/canada/article/877044–the-secret-life-of-col-russell-williams-exposed Rankin, J. (2010, October 19). A depraved Double Life. The Toronto Star, pp. A1. Seglins, D. (2010, October 21). CBC News – Canada – Col. Russell Williams pleads guilty to all 88 charges. CBC. ca – Canadian News Sports Entertainment Kids Docs Radio TV. Retrieved from http://www. cbc. ca/canada/story/2010/10/18/col-williams-court-1018. html How to cite Russel Williams Media, Papers

Organization Gains A Competitive Advantage-Myassignmenthelp.Com

Question: Discuss About The Organization Gains A Competitive Advantage? Answer: Introduction Chris and Richards Legal Support (CRLS) is a family based company that provides free legal support advice to the local community. The organization is headed by Chris and his son Richard, both law professionals. Richard has specialized in the provision of legal advice to the disadvantaged people in the society. The company raises finances through fundraising from donors, well-wishers, and volunteer workers. Currently, the organization has grown to establish more branches and recruit more volunteer lawyers to increase in its services. The expansion of the CRLS has created the need for the incorporation of the information systems to help handle in smoothening the operations of the organization, especially the cloud based ERP. Therefore, there is the need for the management to understand the benefits and challenges of the cloud based ERP. Organizational Change in CRLS Organizational change refers to the process of review and modification of the existing management structures and the business workflow and processes. The change is critical to the success of every organization and has become an inevitable aspect for those that want to stay ahead of their competitors in business. Some companies fear to embrace change, and this makes them loose their competitive advantage, reduced profitability, and the sustainability and thus low growth and even business exit. Therefore, it is important for the management of the CRLS to embrace organizational change since it will bring about efficiency which will, in turn, help the organization increase profitability and sustainability due to increased competitive advantage (Curko, Stepanic, and Varga, 2012, pp. 206-214). There are key drivers towards organizational change. These are the factors that necessitate the companys review its management structures, processes, and the workflows. The most common drivers in businesses include the consumer demand, the economic conditions, and information technology and government policies among many others. Currently, most business change is driven by new technologies. The emergence of information systems has led to the creation of new business models which have played a critical role in enhancing efficiency in the operations of businesses. The step by the CRLS to embrace the cloud-based ERP is important since it is likely to impact positively to the organization (Mostafa andSamar, 2016, pp.487-515). The management of the CRLS should make all the possible efforts to support the process of embracing the IT enabled change because it will help the CRLS move to another step of growth. The process demands the full support of all the stakeholders in the process and a strict adherence to the implementation. These strategies will help the CRLS to get the best out of the information systems for their profitability (Craig, 2013). Also, the organization will be able to escape the risks that may arise due to failure to align the requirements with the goals of CRLS thus, meet all the organizational needs. Besides, the company will be able to produce all the requirements of the management structure and the process thus avoid risks that may arise due to inadequate requirement collection. Alignment of an ERP with the organizations goals One of the major targets of ERP implementation is to align the system with the goals of the organization. The target is challenging to achieve and demands for a careful implementation of a change management plan. The ERP should be implemented in such a way that it works towards achieving the goals of the organization. At CRLS, there is need to gather all the requirements to ensure that there is an alignment of the system with business processes and the company can coordinate the work of the lawyers in the three branch offices (Information technology department of Poole College of Management at North Carolina State University, 2015). For the CRL to achieve this, the organization needs to consider the aspects of training among other factors for its success. Training is a critical aspect for the CRLS to align its cloud based ERP. All the lawyers for working in the organization should be informed about what is going to be done, how it is going to be done and their role in the implementation. Training should cut across all the stakeholders in the organization to gain their support and reduce resistance in implementation. Also, CRLS must consider engaging the stakeholders in every available way. Every move should engage and involve the stakeholders the ERP through all the possible ways (Dong, 2013). Also, successful alignment of the successful alignment of the ERP with the goals of the CRLS can be enhanced through proper communication to the involved stakeholders throughout the process. This is an essential aspect that CRLS must put on the frontline. Communication reduces misunderstandings within the implementation process that could otherwise drag down the process (NIST, 2016). Communication also helps in efficiency in the coordination of activities between the stakeholders thus, an admirable aspect. Therefore, the CRLS company needs to have a well-established communication plan to be used in the implementation process to ensure that all the stakeholders are in touch and up to date with the implementation process (Habib, 2013). Issues that may arise due to incomplete requirement elicitation or misalignment with the business strategy The process of ERP implementation should always be conducted carefully to ensure that the company achieves an alignment between the system and the organizational strategy. Adoption of an appropriate strategy helps the organization to escape serious risks, damages, and losses that may befall it due to poor implementation. There are many issues that are associated the incomplete elicitation of requirements or the misalignment with the information business strategy. These issues can bring a loss to the organization, reduces its competitive advantage (Khaparde, 2012, pp. 49-91). Some of these issues include can affect the company both socially and economically. Therefore, the management should understand these potential ERP issues and work towards avoiding them in every way possible. Firstly, poor requirement elicitation and misalignment of the ERP with organizational strategy leads to development of a product that does not meet the organizations requirements. This is a loss to the organization and must be avoided to the highest level possible (Adnan and Svensson, 2015, pp. 461- 486). The gap that exist between the organizational strategy and the functional performance of the system must be bridged since delivering a product which does not satisfy the organizational needs is not economical and thus saves money. In as much as the ERP is expensive, it is evident that it is one of the best the best ways that the organization can use to save cost (Motiwalla and Thompson, 2012). The misalignment of the ERP system implementation with business strategy can have the negative impact on the people involved. The efficiency of people in performing their operations is greatly reduced, and this lowers their productivity. If misaligned, the efficiency of the lawyers at the CRLS is likely to go down mainly because of the system (Daryna, 2013). This is likely to demoralize them in their duties because it will be difficult and discourage to us e the system that doesn't fulfill the needs of their duties or rather does not flow as per their normal workflows (Serban, 2015). Cloud Based ERP for the CRLS A cloud based ERP is an information system solution that uses the internet to deliver the information system needs to the organization. Therefore, approach utilizes the internet in the provision of the computing resources which include the memory, disk storage among many other computing resources in running several applications which help the organization solve its information system needs. Cloud based ERP is also called the Software as a Service (SaaS) or on-demand computing. From a traditional approach, the ERP is made local and hosted at the local premise by the organization, however, in this case, the company will have all the resources residing at a remote location and thus, can only be accessed by use of the internet (Kornkaew, 2012). When the CRLS implement the Cloud based ERP, the organization will not need the computing resources at their premises because the service provider will provide them remotely. The stakeholders of the CRLS will be in a better position to access the ERP from any point on the globe by use of the internet (Uay, Pang, Hestermann and Montgomery, 2015). The lawyers will log in to the system using any computer with internet from wherever they will be located. Reports will be submitted to the cloud ERP with the use of the internet and again retrieved anytime from any place once connected to the internet. The CRLS will not need to buy the infrastructure or maintain them, but it will rather have to trust the information with the cloud providers who will supply and the computing resources and maintain the required hardware (ISACA, 2012). Benefits of Cloud based ERP to the CRLS There are a range of benefits that the CRLS is likely to gain if it embraces the cloud based ERP. Firstly, the CRLs will reasonably cut down its operational costs. The cloud based ERP is one of the proofed information system approaches that reduce the costs to the organization. The CRLS will save the costs of acquiring the infrastructure required to offer the services on premise ERP. The cost for IT support services is also avoided eliminates the payments for the upfront licenses for the software and also shrinks the maintenance costs for the applications (Laisasikorn and Rampho, 2014, pp. 173-186). The cost saving behavior of the cloud based ERP is enhanced through paying for the computing resources that are only needed, faster process of deployment among others. The CRLS will also enjoy confidence in their data because the cloud providers back the data for the organization and provide security of attack. Besides, the staff of the CRLS will enjoy the ability of the Cloud based ERP to be accessed from anywhere on the globe just by the use of the internet (Crumbly and Fryling, 2012). Disadvantages of the Cloud Based ERP for the CRS In as much as the cloud based ERP seems to be the most appropriate solution to the operation the CRLS Company, the approach is also associated by some downfalls. Firstly, with this approach, there are issues with security and confidentiality. The data security of this law firm will be in the hands of the cloud providers and thus a risk especially to the confidentiality of this information because the providers have access to all the confidential documents from the company. Also, the risks of data loss are all left in the hands of the providers unlike in the on-premise ERP (Terje, 2016, pp. 1-13). Also, there is a high dependability on the internet. The ERP cannot be available without the internet and this reduces its performance. Thus, it is important for the management of the CRLS to understand both sides of the coin for an amicable decision. Risks associated with BPR and ERP customization There are various risks that are associated with the activities for the re-engineering the existing company processes tin the process of implementing the ERP. Firstly, there is a risk of management heterogeneity. The success of the BPR a good coordination between the processes, the people and the technology and this has been challenging to the management in most cases. The BPR and ERP customization also faces the challenges of vague methodology. Picking the right methodology is always challenging, and this usually leads to the failure of the BPR. Successful BPR lies in the proper approaches to help go for the right methodologies (PMIs Pulse of the Profession, 2013). Another risk that faces the BPR and the ERP implementation is the employee commitment. In many cases of the ERP change in the company, it is massive, and thus, there is non-awareness among the employees. This is risky to the success of the BPR and ERP customization. Also, there is a risk and change on the focused objectives. Usually, most companies expect the process re-engineering to yield immediately within the short term which is not possible (PMIs Pulse of the Profession, 2015). The BPR and Customized ERP takes time to deliver the best results to the organization. Lastly, the process of BPR and ERP customization faces risks that emanate from improper training. The employees and other involved stakeholders need to receive adequate training for them to make the exercise successful. Organizational Commitment During the ERP implementation The success of the ERP implementation is greatly determined by the level of commitment of the organization towards its success. The project leader must have all the strategies in place that are likely to ensure that the support of the entire organization for the ERP is won. It is important that the executive team of the organization supports the ERP implementation process to avoid failure. The senior executives oversee setting the business strategies thus they understand the direction in which the company follows (Liela and Verdina, 2012, pp. 233). All types of staff must be committed towards the implementation of the ERP. The CRLS need to implement the system in the best way possible. The project manager for the ERP implementation at the CRLs should ensure that the Chris and Richard support the project all the possible ways. These are the senior management who understands the business strategy more than any other. Besides, all the lawyers must understand their role in the change and support the implementation of the system. Failure to win support from all kinds of people will lead to resistance from the team due to fear from poor communications (Sanderson, 2012, pp. 432-443). Current Business Processes at the CRLS The business processes of an organization define the steps defined in the process through which the company carries out its activities. Currently, in defining the business process at the CRL, the company receives the donations from the donors and then uses it to provide legal support to the poor. With the three branch offices of the company, there is manual coordination to monitor the performance of these offices. Chris and Richard have the responsibility of ensuring the coordination and performance of thee offices. The lawyers have areas of specialization recorded in books and the type of cases that they handle. Also, in the current processes, the books are kept that are used to track the clients who come to the company for services, where they come from, the services that were offered, duration among many others. The current process also facilitates for the manual tracking of cases that are pending. The records in the current processes help understand the patterns that are formed in the process of satisfying the customers thus very important. These processes play a role in satisfying the clients through the provision of the best services to them (Goeun, 2013). Proposed Changes in the Business Processes When the CRLS embraces the cloud based ERP, there are going to be changed in their existing business processes. The modifications will be mainly in the process of shifting from the manual system towards the use the information system. For example, with the new ERP system, there will be no more recording in books but now data entry into the ERP. Books will be replaced with the system that will have a role of storing all the information for the company. Also, rather than reading books and drawing the important patterns, the system will be there to provide the services reporting to the organization. Therefore, the ERP will transform the existing processes of the CRL into automation. Conclusion In conclusion, the ERP system is an essential aspect of the modern business. The system saves the cost to the organization and thus gives it a competitive advantage over other players in the industry. 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