Dena Brenner Case Summary

First and foremost, the accounting system used should be updated. The case stated that the system was 30 years old and that prior accounting period transactions could not be locked down, which enabled internal control processes to be bypassed. Enhancing internal

Appendix A.2 also lists several factors that could provide opportunities for management/employees to commit fraud. One factor that could lead to fraud is if, “There is ineffective monitoring of management as a result of: domination of management by a single person or small group without compensating controls.” The auditors should have taken notice of the lack of controls and segregation of duties with respect to Phar-Mor’s

During our negotiation with D.G. Barnhouse (DGB), we intend to utilize an integrative bargaining strategy with management. Before coming to this conclusion, we weighed the advantages and disadvantages of a distributive approach, however, we eventually decided to take an integrative and predominantly interest based stance versus a position based stance in our negotiations after assessing internal and external environmental factors. In addition, we settled on this strategy because we ultimately believe that management and the union share at the very least, one fundamental common interest, which is the firm’s financial stability. That being said, even with our plans to use integrative bargaining, we still plan to negotiate assertively to achieve

The underlying issues in both cases are racial discrimination. For Cheryl Boulden in the affirmative action case the issue is being “an African American woman among the good ol’ boys in Indiana.” She was recruited because of race and her permanent handicap was seen as an asset for a diversity program lacking any. Yet these qualities made her a target of racism. Susan Finn’s ethnic discrimination presents a dilemma of how to deal with a contract physician’s abusive behavior “toward Hispanics and female staff as well as patients” (Reeves, 2006, p. 79). While the issues of racial and gender discrimination is not unusual, the failure of these agencies to address multiple complaints is.

She spoke with a former company accountant, now long retired; he suggested she obtain some basic financial documents directly from the bank and credit card vendor. The company credit card invoices provided by the bank indicated multiple charges to a cable TV company and Western Union cash transactions. Cancelled petty cash checks provided by the bank were thousands of dollars higher than identical check number copies and information recorded in company cash disbursements files.

The consumer report being homicidal and harm to self/ other. The consumer also report he is having delusional but, no A/V hallucination. It is recommended that the consumer goes crisis residential. The writer discuss case with Dr Valamundia and he agreed that because the consumer is still taking about suicide he should go to crisis residential. However, there are no beds available for the consumer. The writer informed Dr. Valamudia because no beds the consumer will go inpatient.

After read the article I have better understand how to analyze the Gaston’s hiring of Decarlo as COO. Gaston’s has been very successful in her business and her organization has been grew so much then in October 2006 she realizes that she need a president and COO for her organization, because the organization has been expand. She create the position with job description that will help her company to become more successful. For this particular position Gaston raised her expectation what she wants and what should be the requirement for the COO position. These requirement was for COO to be in charge and responsible for manager supplies, retailer and partnership then to overlook the quality control in order to make sure her products was the disserved

Wayland Manufacturing Company’s lack of internal controls enables employees, including Newbaker, to commit asset misappropriation. Newbaker’s dual roles grant him complete control over the recording and paying of accounts payable transactions. Newbaker is a knowledgeable employee who wants the company to succeed, but this could also because he wants to continue misappropriating funds. In addition, two of the four files provided for the audit are created in-house, which suggest that they are not as reliable as the other files created by other parties (Arens, Elder, & Borsum 2013) (Red Flags and Prevention Tips for Accounts Payable Fraud 2015) (Accounts Payable and Disbursements Fraud

Accounts Receivable deposit all funds into the defaulted bank accounts. At this time the cash transfer needs to be executed by the Community Controller if that is whet the Board requires. Furthermore this request it’s to be treated the same like any other request transferring funds for one account to another.

1. There’s a potential risk of delegating one-person manipulating the recording and authorizing of the payroll accounts.

I went Into work extra early because Mr. Frank wanted to talk to me. When I arrived at the Pectacon I looked out and saw a beautiful golden sunrise and knew that from then on, it was going to be a great day. I walked into the narrow door and saw Otto sitting at the office desk with his hands folded. “Hello, Mr Müller,” Otto said. “Its summer now and we need extra help at the Opekta… I figured you would be a fantastic employee since you are doing such a great job here at the Pectacon. I guess what I'm asking is for you to transfer to the Opekta. You will get a raise of 50 Deutsche Marks.”

DeAngelia provides the Silver codes to the client and informs the client the brothers will provide them to their assigned MB.

Mustika Ratu has averted this crisis through cautious investment of the proceeds of their Initial Public Offering as shown in Appendix (Exhibit 8). They have held the plan for further expansion of manufacturing facilities and construction of packaging and labelling materials production facilities and the containers were redesigned to reduce the plastic

The decisions of Tors and Moss intrigued the chief executive officer, who had always believed that the firm had created a positive working environment for its employees. Still, looking back, he now realizes that Tors and Moss were not the single senior software developers who left the firm. In fact, there were several seniors that had left the company in the past year, and if he recollects well the majority of the new people hired, were mainly junior developers.

According to the article’s , payroll related problems will comes because Andrew prepares the wages through, how many hours staff member working in the store using spreadsheet an a writes up cheques for payment.it takes too much times making cheques for each of worker and go to store by store to handed to them. Sometime supervisor makes ghost employees and paid to them through the cheque. The owner doesnot know about that because how many fulltime and part time staff working in this store.