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a) Skimming

b) Billing Scheme

c) Cash Larceny

d) Non-cash misappropriation

e) Check Tempering

f)Payroll

g)Expenses Reimbursement

h) Theft of cash

i) Computer

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involve member of the organization with an outsider

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a) Lack of :
- Independence Auditors
- Independence Directors

b) Questionable Executive Compensation Schemes

c) Inappropriate Accounting Practices

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# Situational Pressure

# Opportunity

# Ethics

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False representation of material fact made

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*Disclose the code ethics applied to CEO,CFO and Controller to SEC

* if company don't have the code ethics, need to explain the reason

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Social impact of Computer Technology

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How managers conduct the business and make the desicions

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Concept of right and wrong

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#Prominent roles as domain experts

#Auditors

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>Manage financial resources of the firm

>Information determines by its reliability

>Information reliability required accounting independence

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*Material Management
*Production
*Distribution
*Personnel
*Finan

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non-monetary information

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Measured in monetary terms

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Processed the information as a unit of work

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An Accountant's Perspective