Essay about System Integrity and Validation

Kudler Fine Foods should upgrade to a system that has bar-coding and is linked to inventory. This system would be beneficial for any business in stocking food, clothes or any other inventory item. The barcodes on each item will keep your inventory records, starting from the point they are received into inventory and the moment they are purchased. With the bar-coding there is a set price for each item and will be automatically linked to the software used by Finance and Accounting. This system could get rid of the excel sheet tracker for inventory and can get rid of any potential transpost errors made by manually entering inventory. Major grocery stores are equipped with systems such as bar-coding and inventory control.

Kudler policies and procedures will be reviewed using a risk-base audit approach. Attribute sampling technique will test internal controls of the POS System Observed sales transaction made at each store. Using the variable sampling technique, financial report from REMS system and bank statements obtained from the bank will be compared to Kudler 's bank reconciliation reports. After the evidence is gathered and reviewed an overall audit opinion will be given to determine if objectives were met and whether procedures were sufficient.

Elder, A. A., Beasley, M., & Elder, R. J. (2014). Auditing and assurance services (15th ed.). Upper Saddle River, NJ: Pearson.

Kudler Fine Foods uses the internet and intranet to keep up important records for their employees and customers. Allowing their management to follow through as needed on its employees and keep accurate data. The intranet allows the management team accessibility to forward information the company 's main internet source.

The architectural design of a firm varies greatly. In 1950, the business environment of Arthur Andersen included using the computer effectively for automated bookkeeping. Structure and regulation of the markets, helped Arthur Andersen to develop into a well-respected and reputable auditing company. The federal law in the 1930s requiring companies to turn over their financial statements yearly to an independent auditor not only strengthened Arthur Andersen, but also helped with their impeccable reputation. Arthur Andersen’s strategy included quality audits with a well-managed staff and profits. Promotions and rewards were plentiful when auditors made sound auditing decisions. In the 1990s, Arthur Andersen’s organizational architecture and strategy focused on generating new business, cost cutting, and performance evaluations along with decision rights over its business (Brickley, Smith, & Zimmerman, 2009).

New audit technologies assist in audit. It make the audit well organized and best results are achieved efficiently and effectively. The auditor uses computer assisted technique to perform the audit. The ultimate purpose for the use of technology is for a faster and more efficient audit process.

And integrity check is a test that God gives us to evaluate intentions. This check is a springboard to an expanded spear of influence. Because of my line of work, being in the music industry, I'm tested often as it pertains to the integrity test. Many times, I am around faithless people who do not have values and morals. I have to decide between blending, or say what is right according to the word of God. The most recent situation is when I was asked to say that a specific person wasn't involved in one of the writing sessions so that everyone else would make more money. I refused to do it because a little extra money in my pocket wouldn't be worth my witness and relationship with God.

This research paper is being submitted on March 10, 2013, for Tiffany Krogman, A340/ACG3085 Section 03, Advanced Auditing Concepts & Standards.

Arens, A. A., Elder, R. J., & Beasley, M. S. (2013). Auditing and Assurance Services. Old Tappan, NJ: Pearson Education.

During the performance of this integrated audit, require numerous judgments about the internal control and overall financial reporting and how well it addresses risks of material misstatements within the financial statements (AICPA, 2014). After re-evaluating the previous errors found from the previous audit, the audit team found the corrective actions to be appropriate and justified in elimination of human error by implementing additional checks and balances within the manual process. No additional misstatements have been found and all internal controls off the financial reporting seem appropriate and just.

Systems approach is based on the fundamental principle that all aspects of a human problem should be treated together in a rational manner (Healy, 2005). I have divided this essay into relevant sections that cover an overview of systems ideas, general systems theory and ecological systems theory. This assignment will also include Germain and Gittermans life model, and it will be related back to the case study that has been provided. Limitations of systems theory will also be discussed.

When engaged in auditing a public firm, such as Apollo Shoe Inc., an auditor must determine when to trust in the company’s internal controls and when to ascertain auxiliary testing methods are obligatory to analyze control risks. The sales and collection cycle is rather a substantial fraction of the audit because this unique segment employs a multitude of documentation and records ranging anywhere from customer and sales orders, shipping documents, credit memos, and general journal entries; therefore, a working

For example, FFC relies on bar code scanners and credit/debit card readers. To maintain its competitive edge in its market area, FFC recently implemented a fingerprint bio-coding payment system in all of its stores. This new systems implementation required that FFC change several of its general-ledger application programs; in particular, those related to its cash receipts processing. FFC does not use any outside service organizations to provide its IT services. Sophie Ewing, the audit senior who heads up your team, decided that because of FFC’s complex and sophisticated IT processing, an IT General Control (ITGC) review is mandatory to meet SAS 109’s risk assessment procedures and SOX Section 404 Management Assessment of Internal Controls requirements. You know that an ITGC review is very important because ITGCs provide the foundation for reliance on any financial information FCC’s systems produce. Your evaluation will affect the financial auditor in assessing the risk of material misstatement in FFC’s financials, and consequently, the audit plan. At your first team meeting, Sophie announced that your firm’s network security specialists would review the technical issues related to FFC’s internal controls. They will evaluate FFC’s operating systems, its telecommunications software, and its network configuration and firewalls. In preparation for the meeting, Sophie encouraged you to review the key provisions included in SAS 109, SOX Section 404,

Technology has grown tremendously over the past few decades. Everyday businesses, governments, and everyday people rely on technology for things from banking to communicating with loved ones and business associates. Disrupting this technology can cause major losses monetarily and in the sense of information. According to Information Security Curriculum Creation: A Case Study, “A survey of undergraduate degree programs in Computer Science, Information Technology, Management Information Science, and others show a lack of emphasis on security issues in their curriculum.” There is a strong need to secure and protect information for many, many reasons and as such it is important that an undergraduate curriculum provides a comprehensive approach to teaching information security concepts to its students.

What is Operating System Security, Operating system security is the process of ensuring OS integrity, confidentiality and availability also OS security refers to specified steps used to protect the OS from threats, viruses, worms, malware or remote hacker. OS security include all avoiding-control techniques, which safeguard any computer information from being stolen, edited or deleted if OS security is included. OS security allows different applications and programs to perform required tasks and stop unauthorized interference. OS security may be applied in many ways. We 're going to discuss following topics in this article. A brief description about security and what are the types of encryption and what is Authentication, One Time passwords, Program Threats, System Threats and Computer Security Classifications.