Nerwork Security Essay Example for Free

Nerwork Security EssaySCENARIO 1According to scenario 1, the followings are the threads and security eyeshade to control it. windSECURITY step1.Fire eruptbreaks, begins just come forwardside the data center.The attack is an internal and active attack caused by a disgruntled employee or worker i.e an unhappy or a dissatisfied employeeI. Availability of fire plane section centerII. Implementation of well programmed sprinkler systemIII. Building has been evacuated to preclude loss of livesSUGGESTIONS1.Figure out the worker by analyze and either dismiss him/her or by compensating him/her by treating him right or well. 2. This can also be controlled by enforcing the physical security of the company i.e by installing cctv camera in every hook and corner of the company this will monitor all the employees activities in spite of appearance the vicinity of the company of which any employee that engages in such a destructive act can be fished out easily by replaying the record. 3. RFID can also be deployed to monitor the in and out of every employee. 2.Anthrax box was detected by an employee in the lobbyI. Evacuation of building has be done again to prevent loss of lives II. Health department is on scene to investigate the issues and treat people III. The sprinkler system has been apply which caused the email and web legion to stop working.SUGGESTIONS1. Employees and visitors should be properly screened and be checkered thoroughly before entering the organization or company so as to avoid them bringing in potentially dangerous object in to the company. 2. Foreign object detector technology should be deployed and implemented in the company to ensure proper screening of the people i.e visitors and employees moving in and out of the company. 3. Call the attention of crime investigators soas to confirm the doer of the crime finger print test will done the box .3.E-mail server and Web server are downI. The sprinkler system was programmed to turned off the web and email server down in case of any touch so as to prevent data loss , explosion and destruction of the serverSUGGESTION1.E-mail and web server should always be kept in a safer area where it cannot be easily accessed by an intruders and free from disasters like thunder storm, lightening and flooding i.eit should be kept In a water supply proof data room around the middle level of a building. 2. There should always be an alternative stand-by server kept In some other location to re draw a bead on in case a server is down so ensure the proper functioning of the company e-commerce websites 3. call the right personnel department i.e network security engineer to figure out the proper place servers should be kept against disaster when planning to design a network4. The netmail and web server should either switched on be repaired or replaced contiguously to ensure the proper functioning of the company e-commerce sites so as to prevent lossof customers 4.Customer cannot place order a t the company sites since the servers were down I. The company has provided an alternative call center at another location against emergency for customers who cannot place order at the companys site. 5.Employees are afraid to resume workI. The police department intervenedSCENARIO 2According to scenario 2, the followings are the threads and control measure was postn.THREADSCONTROL MEASURES1.Explosion occurs at a chemical planti. They took a precautionary measures by building the headquarters two (2) miles away from the chemical plant so as to loss of lives and properties. ii. Officials took control measure by trying to confirm amount ofpotentially dangerous and foul toxins that have released to the air so as to alert people to evacuate the area if the rate were high or if the area will not fit for lives to survive 2. people were experiencing Breathing difficultiesi. man health officials took a security measure by encouraging people living in the city to shelter in place i.e the u se of a structure and its in opening atmosphere to temporarily separate individuals from a hazardous outdoor atmosphere.3. Company tells the employee not to leave the buildingi. Employees took a precautionary measure by leaving the building since they were not sure about what they were hearing and that they needs to get home to take care of their families. ii. The security also took a control measure ,by knowing what tell people so as not to create unnecessary or false alarm to the who want to take shelter in companys lobby. 4. Authority says the explosion was an occupational hazard i.e an accident. i. Several employees were hospitalized for quality treatmentPeople are upset that cafeteria did not have more supply at hand. i. Due to the explosion, company took a security measure by closing the cafeteria for while pending the time that the immediate danger passes.SCENARIO 3According to scenario 3, the followings are the threads and security measure to control it.THREADSSECURITY MEASU RE1.Pandemic flu outbreaks starts in Hongkongi. The company took a precautionary measure by telling the employees to have traveled to hongkong not to return to work until they see a doctor so as to prevent the feast of the flu within the organization since it is communicable disease ii. As a precautionary measure, the company decided having security at the front door to interrogate visitors whether they have been to hongkong for the past three weeks so as to prevent the spread of diseaseSUGGESTTIONSi. A quarantine system should also be implemented i.e the isolation of infected animals and people from the normal people. ii. Dust mask should always be used within the company vicinity till the flu suppresses .2. some people were diagnosed with the flue i.e infectedi. Students took a security measure by absenting from school so as not to contact the flu. ii. As a precautionary measure, some employees did not do to work because they afraid to go out in public so as not to be infected w ith the deadly flu .3.The disease spreadsi. Employees are demanding for vaccinations and dust mask so as to cure and minimize the spread of the flu disease. ii. As a precautionary measure, managers retrieve letting crucial staff volunteer for a lock down i.e restricted to a confined area so as to prevent the spread of the disease. iii. They consider directing work to another location or calling retired workers to help out in order to prevent the spread of the disease within the organization4.The has peaked.i. As a precautionary measure , employees were not whether to return to work so as not contact the deadly flu disease.

Stand Up And Speak Out Sociology Essay

Stand Up And Speak Out Sociology EssayWhat do you do when you know a friend, sister, mother, or child is being abused, mistreated, and neglected? Often times, the answer to this question is nothing. Wowork force from all over atomic number 18 being abused, and no mavin has a portion to stand up for them. What is the fear of lending a hand, offering shelter, or listening to a story, when the knocked proscribed(p)come could be a life saved? The emphasis that young girls and wowork force example goes largely unnoticed by a vast majority of people within society, and small numbers stand up for the arrange to fight the abuse that females endure. Wo custody around the world are still being treated unfairly, the in force(p)ice system has failed them, and they are view asled by a mechanism called fear.I consecrate been doing a lot of research on strength against women, and I select had a very close encounter with a type of violence that women face every day. Through the numerous amounts of research, personal testimonys, and videos, I have workd that violence against women only has wizard requirement being female. craze against women does not focus on black or white, rich or poor, young or old, or even married or single. consort to the bailiwick brass instrument for Women, Domestic Violence is defined as a pattern of abusive behavior in any relationship that is used by one partner to gain or maintain power and keep back over an intimate partner. There are realityy different forms of abuse that women and girls can obtain from, and stepping up is the only way to stop it.There are many different types of abuse that women endure that range from verbal abuse to physical abuse. However, one of the most prominent types of abuse is physical violence. Many women from across the world are controlled by physical violence inflicted by men, and even in just about cases women. A Safe Place has reported that about every nine seconds, a woman is physically abused by her husband. The World Health Organization has reported that between 16% and 52% of women have been assaulted by an intimate partner. In a recent article that I read about batter wife who kill, this womans husband would beat her for bills coming at the same time, for enamourting to pick up something from the store or even giving the ill-use answer to a question that he asked. A Safe Place also mentions that 95% of assaults on spouses or ex-spouses are committed by men against women. The women that are being physically abused are dealing with being beaten with objects, burnt with cigarettes, being punched, getting shrinked, and even being spit on. The abusers in the cases stop at nothing to harm the intimate partners.Many people that abuse in intimate relationships, are just seeking to be in control of the relationship. It is stated in Gendering Violence, For feminists, power and control are the core of male violence (McLeod, and Gilgun 167-193). We live in a world where gende r roles are still embedded in a vast majority of peoples thoughts and minds. A womens work is suppositional to be cooking, cleaning, and taking pull off of the children. In addition to this, women are expected to be passive and obedient to the every command of her husband or intimate other. This control mechanism that men strive so hard to have, is why many women are abused to date. This is typically referred to as hegemonic masculinity, which according to Wikepedia refers to the belief in the existence of a culturally normative ideal of male behavior. In Gramscis Prison notebooks, hegemony as originally formulated is about the winning and holding of power (McLeod and Gilgun 167-193). Power and control is what the integrity of a woman is worth to some men.A very controversial topic of violence against women in intimate relationships is marital rape. Some men believe that women have to always be willing and ready to perform sexual guesss, and some women believe that it is not rape as well. Being woken out of your sleep, being touched when you dont want to, and being forced into sexual activity with a partner all fall under the category of rape. I have read several articles where women are sleeping with the person that they are in a relationship with and awaken out of their sleep to a body on top of them or wandering hands. It seemed that it took to be in the positioning to actually feel how these women did, but the women in the articles felt violated just as they would if it was a stranger. In the National Violence Against women survey, approximately 25% of women said they were raped and/or physically assaulted by a current or former spouse, cohabiting partner, or date in their lifetimes.Rape itself, which has been around for ages, dates back to slave days. People of Caucasian backgrounds would rape black women to enforce control over the black men. It left them hopeless, with a feeling that they could not do anything to protect their women. Even to this d ay, rape is a major problem for women and young girls. According to the National Crime Victimization Survey, which includes unreported rapes to the police, 232,960 women in the U.S. were raped or sexually assaulted in 2006 (National Organization for Women). Rapes are rarely reported in point the FBI estimates that only 37% of all rapes are reported to the police. Another disturbing fact is that in 2000, nearly 88,000 children in the United States experienced sexual abuse. (ACF 2002). Not even our children are safe, which is who we strive to protect and keep out of harms way each day. From testimonies that I have overheard, majority of the child sexual abusers are family members, and sometimes the obtain of the child. The women that I heard these stories from were adults, where the sexual abuse occurred years ago. The abuse that these women suffered as children continues to haunt them many years later. These child abusers dont realize the scar that they are leaving on the women and young girls that they are violating.A common thread in all of the different types of violence that I have previously introduced, are all controlled by fear. Fear is what feeds the abusive nature of these men and women, who are inflicting abuse among women and girls. Fear has caused women not to come forward in reporting what is going on with the abuse in their households. Women fear their safety and the safety of their children. Women fear being left alone with no resources, money, or family to advert with the leaving process. Women also fear being embarrassed or mooted away from family or friends because of what they have experienced. According the to Bureau of Justice Statistics, only 36% of rapes, 34% of attempted rapes, and 26% of sexual assaults were reported to the police in 1992-2000 (Renninson).I go to say that women are still treated unequal because of the multiple variations of abuse that women endure every day. Not only does a signifi lingo other abuse some women they are also abused by a justice system that is solely based around the hegemonic male figure that I have previously mentioned. When a father sexually abuses his child, the blame for this occurring is hardened on a mother for not protecting her child. The blame is therefore taken off of the perpetrator, and is instead put onto another one of his victims. Since mothers are supposed to nurture and protect, it is not in the norm of our society for anything to happen to our children. I have recently watched a video where children have come forward and admitted that their father was sexually abusing them, and custody was ripped from these mothers. Im not talking about unproven or undocumented allegations, these children have seen plenty of doctors who have verified with courts that mismanage was going on. But because court systems are based around men, the thought of a father wanting to take care of his children ultimately deems him the fit parent. adjudicate didnt care one bit about what these children were going through, because fathers just wouldnt behave in this manner. In Regulating Womanhood, it was stated children tend to be safest from sexual abuse in the absence of men, but it is in part mens separation from children which makes them a threat when they return (Regulating Womanhood historic Essays on Marriage, Motherhood and Sexuality 53-77). A mother is expected to keep the child away from the abusive situation no matter what her stability situation may be.Another injustice that women are facing is a lack of protection, to assist them in leaving a bad situation. If you are a prostitute, lesbian, handicapped, or deaf, your protection services are pretty much limited. Shelters dont have the proper equipment to assist deaf or handicapped victimized women, and they turn away lesbians and prostitute. Does protection from a violent situation come with a face, a sexual preference, or a completely functioning body? If we cant attempt to protect every kind of women being victimized what are we really doing? Doesnt every women deserve to be treated with the same love and dignity as the next? Women are scared to leave an abusive situation when the reality is that they may have no money, no food, or a warm place to sleep at night. So turning away minority women is hurting us as a whole, not just as individuals.Have you ever jaywalked, played your music too loud, or parked your car on a street all night? The offenses just named have the equivalent charge as punching your girlfriend in the face or breaking your wifes ribs. What does that say to you? Speaks of one of the most injustices that plenty of women face everyday. Cheryl Winters recited, It is hard for abused women to find justice, you see, when our lives hold the same value as someone found guilty of vagrancy. If abusing your significant other holds the same consequences as a misdemeanor, what does that speak to men but of the minor value of a woman? Things implemented to help protect wom en, are actually benefiting men help get around the system.Im sure once or twice you have come across stories or headlines about battered women who kill. These are the women who proverb no other way out than the kill their intimate partners. These women feel that this is the night that he is going to kill me. This is when the mentality of rather him than me mentality begins to kick in. The opinion of certain men about the dominant role that is associated with the hegemonic role is so disturbing. William Blackstone many years ago stated if the baron kills his feme it is the same as if he had killed a stranger or any other person but if the feme kills her baron, it is regarded by the laws as a much more than atrocious crime, as she not only breaks through the restraints of humanity and conjugal affection, but throws off all subjection to the authority of her husband (Schneider). This again results back to the control that man is supposedly entitled to, and it shows how strong the b elief was in the dominance of man. Main arguments in women who kill their partners are battered women syndrome and or self-defense. Schneider stated that work on self-defense for battered women who kill has been premised on the notion that self-defense requirements of reasonableness, imminent danger, and equal force are sex biased. I completely agree with this rehearsal seeing as equal force between a man and woman is highly unlikely and the fact that a woman is acting out of the norm of a womans traditional role is unreasonable.In plenty articles and movies that I have viewed and read, women are getting charged more unpleasant and men more lenient. Actually Schneider has an article where a man got 18 months in a work release program for killing his wife subsequently catching her sleeping with another man. The judge stated that he could only imagine nothing that would provoke an uncontrollable rage greater than this for someone who is gayly married to be betrayed in your person al life, when youre out working to support the spouse (Schneider 117). Here we see once again an exception for a man to violate his intimate partner, even if it results in killing her. Since a woman is supposed to accept openly that her partner is cheating on her, for her to act in killing is atrocious, but for a man to act in the heat of the moment is absolutely normal. Whats acceptable for a man is of air unacceptable for a woman.I have learned that more shoots to be done to protect the women in our country. The things we value and believe in need to be change to fit the new way of living. It has become clear to me, that men value money, control, and structure more than they value of women. We need to do more to continue and widen protection for women. We need to learn how to stand in, step up, and speak out

Automated Accounting Information Systems Accounting Essay

Automated report Information brasss Accounting Essay2.1 estimator Auditing2.1.1 The introduction of automated Accounting Information SystemsIn earlier times, when all history info was makeed and recorded in financial teachings manually, it was relatively easier for the batchvasor to observe the analyse trail as all evidence was produced in a manual/physical format. At that time, Information Systems (IS) were only a small integrated part of the chronicle musical arrangement which only automated minor part of the accounting process, such as payroll processing. protrude 2.1, as suggested by Arnold and Sutton (2001), illustrates the evolution of the relationship amidst accounting and information systems done issue the last cardinal decades.AccountingFigure 2.1 Evolution of AISInformation SystemsTIME LINE1970sInformation SystemsAccountingAIS00Information SystemsAccounting2010sOver time, accounting and information systems started to integrate as much accounting tasks were becoming automated. In fact, Arnold and Sutton (2001) state that the fundamental underlying driver of evolution is simply that accounting no semipermanent drives the information system rather the information system drives accounting.As depicted in Figure 2.1, Information Systems have nowadays become an integral part of many companies. The Accounting Information System (AIS) is a small part of the whole Information System of an organisation, and as organisations continue to increase their reliance on ready reckoner technology to process, record and distinguish financial information, attendants will undoubtedly have to rely on new information technology proficiencys in the conduct of their audits (Hunton, Bryant and Bagranoff, 2004).Through the evolution of AISs, the traditionalistic audit evidence was being replaced by electronic evidence (Rezaee and Reinstein, 1998). The Ameri base Institute of Certified Public Accountants (AICPA) in Auditing Procedures Study The Informa tion Technology Age evidentiary Matter (1997) defines electronic evidence as information transmitted, processed, maintained, or accessed by electronic means and handlingd by an attendant to evaluate financial statement assertions. The concept of electronic evidence created new challenges to the modern auditor as the traditional audit trail could no longer be observed (Bierstaker, et al., 2001). This take auditors to consider the use of computing machine audit techniques in order to be able to retain out audit canvasss on electronic evidence (Mancuso, 1997). The use of such new techniques will eventually improve the effectiveness and efficiency of the audit as auditors will be free from carrying out many traditional routine audit tasks and instead the auditor can focus more than on higher level tasks, such as understanding the clients business venture (Rezaee, Elam and Sharbatoghlie, 2001).2.1.2 Auditing Around to Auditing With the ComputerWith the introduction of computer technology, auditors did not have the extensive friendship to use computers to enhance the efficiency and effectiveness of the audit. Initially, auditors regarded the computer as a b drop box and audit around the computer (Watne and Turney, 2002). This consists in the auditor observing inputs into the system and the relative rigs and checking for mutual consistency (Hall, 2004). When using this method no attempt is made to establish and evaluate existence of controls. Auditing around the computer is only relevant when automated systems exercises argon relatively simple and straightforward (supported with up-to pick up documentation on how the system works) and when the audit trail is easy to observe (Cerullo and Cerullo, 2003).The increased reliance on computers for accounting by organisations created the need for auditors to understand and valuate the controls that were in place in computer systems (Watne and Turney, 2002). Ignoring such computer controls would hinder the abi lity of the auditor to assess the effectiveness and robustness of the clients internal controls. Auditors could no longer audit around the computer, but instead a new approach, auditing through the computer, was being employ. Hall (2004) defines auditing through the computer asthe ability to trace motion paths from input to proceeds through all parts of the system-manual and automated. The f funky of data must be verified as it moves through the system, and the contents of machine clean-cut files must be examined. Internal controls are seeed as they operate on the data. The black box is gone.The auditing through the computer approach is suitable for examen controls in complex Information Technology (IT) systems (as suggested in SAS No. 94 The Effect of Information Technology on the Auditors Consideration of Internal Control in a Financial Statement Audit). The motive behind auditing through the computer is to be able to understand and assess the robustness and operating effec tiveness of the computer controls inwardly a system. According to Cerullo and Cerullo (2003), this approach is establish on the assumption that if controls are adequately developed into the system, then(prenominal) faultings are unlikely to slip by undetected, and thus outputs from the system can reasonably be accepted as reliable.Moreover, Hall (2004) suggests that the current trend is towards auditing with the computer, that is, instead of being treated as a black box, the computer is actually employ as a tool to access, followup and extract files and data from the clients AIS. This approach helps auditors to improve the efficiency and effectiveness of the audit as the computers speed and dependability can be used to review large volumes of data. However, the last two approaches highlight the need for auditors to have an extensive knowledge of computers in order to be able to assess the righteousness of the clients computer system or to use the computer as a tool to carry o ut the audit.2.1.3 Objective of an Audit in an IT EnvironmentNonetheless, whether an audit is carried out in an IT environment or not, the objective of the audit remains the same, that is, as express by International Federation of Accountants (IFAC) in ISA 200 Overall Objectives of the Independent Auditor and the conduct of an audit in accordance with International Standards on AuditingTo dominate reasonable assurance somewhat whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, thereby change the auditor to express an opinion on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting fashion modelThe auditor must be able to obtain sufficient and discriminate evidence in order to reduce audit risk to an acceptable low level. In doing so, the auditor would be in a position to express an opinion whether the financial statements prepared by the client give a straight and fair view.It is thus fundamental for the auditor to assess the clients IT environment and plan adequately (with the support of standards and guidelines) on whether the use of Computer-assisted Audit Techniques (CAATs) will be infallible to gather sufficient appropriate evidence during the audit.2.1.4 Audit of Public divert EntitiesCAATs are commonly used when auditing clients which carry-out all their operations online, such as Online drama companies, and when auditing large clients which rely on large and complex IT systems. Examples of the latter could be listed companies, financial institutions and policy companies, all of which fall under the definition of Public Interest Entities (PIEs).The definition of PIEs varies across countries, but the core element is always the same. In fact, the revised 8th Directive provides with a core definition of PIEs, but it as well permits the designation of early(a) entities as PIEs by member states as they deem adequa te (based on meeting a number of criteria). The definition is as followsEntities governed by the law of a Member State whose transferable securities are admitted to trading on a regulated market of any Member State, course credit institutions and insurance undertakings. Member States may also designate other entities as public interest entities, for instance entities that are of significant public relevance because of the genius of their business, their size or the number of their employees.In light of the definition ascertain out by the revised 8th Directive, examples of Maltese PIEs are listed companies, financial institutions, insurance companies, large not for profit entities, and some publicly owned entities all having a wide range of stakeholders.Due to the public stake in the surgical operation of PIEs, the auditors role and responsibilities in giving an opinion on the financial statements of such entities becomes more important. In fact, the majority of PIEs in Malta ar e audited by the Big intravenous feeding audit firms as these firms have the extensive knowledge and resources to carry-out audits of PIEs efficiently and effectively.Big Four Audit firms use CAATs to improve audit efficiency as it allows auditors to perpetrate previous manual routine tasks quickly and efficiently (Zhao et al. 2004). Furthermore, Big Four Audit firms can use CAATs to improve audit effectiveness as more information can be obtained on controls within AISs of the client, and in certain cases 100 percent of the population can be tested (Braun and Davis, 2003).2.2 Computer Assisted Auditing Techniques (CAATs)2.2.1 Standards and GuidelinesDue to the aforementioned increased reliance on IT systems by clients, new auditing standards and guidelines were needed to provide support and guidance to auditors. With relevance to this moot, there are triple important standards/guidelines that provide guidance to auditors when carrying-out an audit within an IT environment.SAS No . 94 The Effect of Information Technology on the Auditors Consideration of Internal Control in a Financial Statement Audit provides appropriate guidance to auditors on how to adequately understand and assess the computer controls within an organisation. SAS No. 94 goes on to clarify what the auditor should know in order to be able to understand the automated and manual procedures an entity uses to prepare its financial statements and related disclosures (Yang and Guan, 2004). Furthermore, this auditing standard emphasises on the need to use Computer-Assisted Auditing Techniques (CAATs) to test automated controls, especially in complex IT environments (Cerullo and Cerullo, 2003).ISACA Guideline No. 3 Use Of Computer-Assisted Audit Techniques (CAATs) provide guidelines to auditors on how CAATs can be effectively applied, specifically by providing detailed steps in planning the use of CAATs acting the work documenting and reporting.Another standard, SAS No. 99 should I refer to ISA 240 instead? Consideration of Fraud in a Financial Statement Audit provides guidance to auditors on how to cite risks of material misstatements whether due to error or fraud. SAS No. 99 also recognises the importance of CAATs in the consideration of fraud, as this standard suggests that in cases where the client relies heavily on computer systems, the auditor should make use of CAATs to detect patterns of fraud. Furthermore, this audit standard highlights the importance of identifying the possibility of management override of controls.2.2.2 Application of CAATs in Financial AuditingDuring a study carried out in Sweden by Temesgen (2005) on the Determinants for effective application of software in CAATs it was found that the most used type of CAATs by the big four audit firms in Sweden are CAATs used for simplification of monotonous tasks, such as Microsoft Office and other off-the shelf audit software packages. On the other hand, this study identified that the most effective CAATs such as canvas Data, Integrated Test Facility, match Simulation and other experts systems, which would have been more effective in observing electronic audit trails, are less utilised.CAATs can aid the auditor in performing various audit procedures especially when adopting the audit through the computer and audit with the computer approaches. Depending on the requirements of the audit, the auditor can choose to use CAATs to perform specific audit tasks such as drawing a sample, comparing balances between accounting periods, reviewing legal proceeding for fraudulent patterns, testing applications controls, and performing tests of detail.2.2.2.1 Sampling and Tests of DetailWhen using CAATs the auditor has the ability to test large volumes of transactions, more than he would have had he done the same process manually. This is one of the advantages of using CAATs. Using the computers speed, reliability, accuracy and robustness the auditor can perform repetitious tasks efficiently and effectively. Additionally, CAATs can also be used to draw samples representing the population and to carry out tests of detail, such as recalculation of discounts on invoices or recalculation of overtime allowances2.2.2.2 analytical ProceduresISA 520 Analytical Procedures defines analytical procedures as evaluations of financial information through analysis of plausible relationships among both financial and non-financial data. Furthermore, according to Wilson and Colbert (1991), analytical procedures involve drawing conclusions based on anticipate amounts calculated by the auditor. In performing such procedures, CAATs can be useful especially when reviewing complex data. These automated techniques are set to compare figures between accounting periods and possibly identify inconsistencies.2.2.2.3 Test of General and Application ControlsCAATs can also aid in testing general and application controls. As required in the audit through the computer approach, such computer aided tec hniques are used to assess the reliability of internal controls within computerised systems (Watne and Turney, 2002). For this to be successful the auditor must first understand how the clients system works, and then various CAATs can be applied to test the operating effectiveness of the clients system controls.2.2.2.4 Fraud DetectionRecent fraud scandals such as the cases of Enron and Worldcom, increased the importance given to performing audit procedures with the objective to identify fraudulent activities. As organisations use computer technology to process information, weak computerised internal controls or the lack thereof would increase the risk of fraud occurring through computer assisted means (Coderre, 2000).In fact, SAS No. 99 Consideration of Fraud in a Financial Statement Audit proposes the use of CAATs for identifying fraudulent transactions and management override of controls. Digital Analysis is one type of CAAT with the specific purpose to identify fraudulent transa ctions (Hall 2004). This approach is used to identify inconsistencies in digits based on statistical properties through the use of Benfords Law.Additionally, according to Coderre (2000), as auditors develop a more systematic knowledge of fraudulent patterns within organisation, they can create a fraud profile which identifies the main fraud areas and patterns. This could then function as a template and be used when auditing different organisations.2.3 Types of Computer Assisted Auditing TechniquesCAATs are often divided into two categories, that is, CAATs used by the auditor to review and extract data (auditing with the computer) and CAATs used for testing the controls within computerised AISs of clients (auditing through the computer).2.3.1 Reviewing and Extracting Data FilesCompared with the techniques used for testing controls within AISs, CAATs used for reviewing and extracting data may require relatively less computer knowledge to use. Auditors may use these techniques to revie w and extract transaction and standing data in order to use it to perform substantive tests or test of controls. Two types of CAATs generally falling in this category are the Data File Interrogation and imbed Audit Module techniques.2.3.1.1 Data File InterrogationData File Interrogation is about using the computer as a tool to review large volumes of data (Auditnet, 2003). With the use of computer software, the auditor can use the computers speed and reliability to perform tasks such as searching for missing or duplicate transactions and comparing the contents of two files and printing a report containing the results with exceptions and/or record matches. Data File Interrogation can also be used to extract representative samples of data from the population to be used at a later stage in the audit.2.3.1.2 Embedded Audit Module (EAM)As the name suggests, an Embedded Audit Module is a programmed module plant in the clients computer system to review and capture data based on predeterm ined criteria set-out by the auditor (Auditnet, 2003). Transactions are examined as they are inputted in the system. The objective of the EAM is to capture those transactions which fall under the parameters set-out by the auditor. These transactions are then copied and stored in an audit log file for subsequent review from the auditor. The transactions which are captured by the EAM can then be used by the auditor to perform substantive tests.One the advantages of using Embedded Audit Modules is that it provides the auditor with data which is captured throughout the audit period and thus reduce the time and amount of work the auditor must do to identify transactions to be used for substantive testing at a later stage. On the other hand, one major limitation of EAM is that it cannot be easily added to the clients system once it is operational and thus this technique is more useful when the clients system is still in the design stage (Auditnet, 2003).2.3.2 Testing Controls within Acco unting Information SystemsIn contrast to the first category of techniques discussed above, there are CAATs which the auditor uses to audit through the computer. According to Braun and Davis (2003) these CAATs are used by auditors to examine the internal logic of the application. This means that the objective of such techniques is to assess the integrity and operational effectiveness of the controls within the clients computerised system.Three techniques are commonly used in the audit through the computer approach and these are Test Data, Integrated Test Facility (ITF), and Parallel Simulation.2.3.2.1 Test DataWhen using the Test Data method, the auditor conducts testing of the clients system by inputting simulated test transactions into the system. The facility to design the test data gives the auditor the ability to descend what to and not to test. These test transactions are processed by the system and then the auditor compares the processed results with judge output. Any differ ences between the processed results and the expected results by the auditor could indicate a logic or control problem within the clients system (Braun and Davis, 2003). On the other hand, if no exceptions occur between the processed results and the expected results, then the auditor can reasonably assume that the systems controls operate effectively under normal circumstances.As suggested by Watne and Turney (2002), the objective of performing substantive testing with test data is to determine the accuracy of that computer processing for which a test record is submitted. Furthermore, test data can also be used to test the error detection capabilities of the system and to test the accuracy of reports produced by such system.The test data approach is commonly used by auditors as it requires limited computer knowledge and it is relatively easier to use when compared to other CAATs. Additionally it provides the auditor with an understanding of how the system operates (Auditnet, 2003).On the other hand, when creating the test data transactions the auditor may not be allowing for specific circumstances that may occur when the system is live and may lead the auditor making wrong assumptions on the integrity of the clients system controls.2.3.2.2 Integrated Test Facility (ITF)Watne and Turney (2002) define Integrated Test Facility as a technique whereby the auditor creates simulated transactions, intermixes the transactions with a clients actual transactions, waits for the processing of the intermixed transactions, and then analyses the processing of the simulated transactions.Figure 2.2, as depicted by Auditnet in its Monograph serial Principles of Computer Assisted Audit Techniques (2003), illustrates the in-built testing facility/module which can be used for audit testing.The process is the same as that for the test data approach. The difference between the two methods is that in the test data approach the auditor uses a copy of the clients system to input the te st transactions. On the other hand, when using the ITF method, the auditor actually inputs the test transactions in the clients system when running live under normal circumstances. As depicted in Figure 2.2, the system then processes the clients actual data intermixed with the auditors test data. Output is then separated again into client output and test output. The test output is compared with the auditors expected results and any deviations from the expected results are highlighted. Thus, this provides the auditor with a more accurate observation of controls within the system.Figure 2.2 Integrated Test FacilityThe advantages that ITF has on test data are that it allows the auditor to make unscheduled regular testing on the system when its live, and it provides live evidence on the operation effectiveness and integrity of the clients system. However, when using this method, auditors should give particular attention to identifying and removing the test transactions from the clients records once the audit testing is complete as this may hinder the integrity of the clients system.2.3.2.3 Parallel SimulationSimilar to the Test Data approach and ITF, parallel simulation is used to test the integrity and operating effectiveness of the clients application (Hunton, Bryant and Bagranoff, 2004). Figure 2.3 illustrates the process in using parallel simulation as depicted by Auditnet (2003).Watne and Turney (2002) define parallel simulation as the construction of a processing system for an accounting application and the processing of actual data through both the clients program and the auditors program. In simpler terms, the auditor designs an application which simulates the clients application. The simulated application should contain the appropriate controls that the auditor is expected to find in the clients application. Actual data (transactions occurring from the normal day-to-day running of the clients business) is then inputted in both the clients and simulation applications. The auditor then compares the output produced by the simulated application with that produced by the clients application.Figure 2.3 Parallel SimulationAssuming that the simulation application contains all the appropriate controls, then output from the simulation application should match with output from the clients application. If there are differences between the outputs produced by the two systems, then the auditor may infer that the input, processing and output controls within the clients application are not operating effectively.As the ITF technique, parallel simulation enables the auditor to test the clients system under normal operations. Furthermore it enables the auditor to use live data in testing controls unlike with the Test Data approach and ITF where test transactions are used. On the other hand, this technique requires extensive computer knowledge to be able to design a simulation application. Additionally, the cost for developing the simulation applicat ion can be relatively high (Watne and Turney, 2002)As discussed in this chapter, CAATs provide means of improving the efficiency and effectiveness of the audit. However, as correctly stated by Brazina and Leauby (2004) CAATs are not a substitute for auditor judgement. It is crucial for auditors to use guidelines (such as ISACA Guideline No. 3) in order to plan the use of such techniques during the audit as lack of planning will eventually hinder the benefits derived from the use of CAATs. Particular considerations should also be given to the IT knowledge and experience of the audit team the access usable to the clients computer systems and the impracticability of performing manual tests when auditing complex automated systems.

Deep-sea Anglerfish Reproduction

Deep- sea angelfish ReproductionNatures Example of a Total Reduction in the Role of Males A brushup on Deep-sea Anglerfish ReproductionIntroductionThe Deep OceanWaters that c wholly over ocean basins constitute the largest living space on earth. This coarse environment is home to the largest animal communities on the planet-largest in terms of biomass, numbers of individuals, and argona extent (Robison, 2004). Despite its obvious signifi crapperce to the biosphere, the oceans kabbalistic interior dust an unexplored frontier. Although physical and chemical properties of oceanic water vary greatly inside the upper kilometer, at greater depths these properties remain relatively constant (Robison, 2004).The occult pelagic habitat is a vast volume of cold, dark water where fare is scarce and bioluminescence is the principal source of light and communication.Physical AppearanceAnglerfish belong to the order Lophiiformes. Named after their unique mode of predation, in which they use a fleshy out climbth sprouting from the middle of their head to attract prey, overmuch(prenominal) like a fishing claw. This act is similar to the act of angling, thus the name goosefish.Deep sea anglerfish has a vicious appearance just they are not too big in size. They exact earned the name green b leave out devil due to their unsightly features. They have a large back talk with sharp, fang-like teeth. They can reach to well-nigh 12cm in length (Bora, 2010). Their bodies are globular and they are not adapted for sustained rapid swimming, these are designed for remaining motionless just about of the time (different reference). Their body color ranges from dark gray, brown, or black. Their skin reflects blue light, which helps them remain invisible to other deep sea creatures, as close to of them emit blue light. Their bodies are fragile and have no scales. In fact, their thin skin can slip dark their bodies whenever touched by human hands when they are retrieved from d eep sea nets. Their muscles are flabby and they have weak skeletons. Their C-shaped gill slits are very minor and are placed below the pectorals (different reference).The eyes of the deep sea anglerfish are too low-down. They possess one or more long filaments that run from the center of its head. These so-called filaments are limited spines of the anterior dorsal fin. The longest filament is usually the first spine, or the illicium, which protrudes above the eyes and terminates in an insurgent mass of flesh at the summit of the spine, the esca. This filament, which serves as a lure, can be moved back and forth (Bora, 2010).PredationIn the deep ocean, food is rare and unpredictable compared to the more reliably available food in the open water. Thus, deep sea animals develop certain strategies to find food and ways of eating whatever food they may encounter with as little effort as possible. Most of the deep sea animals prefer to wait for the arriver of their prey or food par ticles rather than searching actively for them. Moreover, most of these animals are not selective in their diet and cope up with amazingly large prey (Bora, 2010).Fe priapic anglerfish are the classic lurk-and-lure predators. They have a huge mouth and their teeth are large compared to their body size. They blaspheme on their luminous lure to attract their prey instead of searching actively for them. Moreover, these animals can accommodate very large prey through their expandible jaws, which can open up twice as wide, and elastic brave out, which allows them to eat any prey available (Bora, 2010).Their most amazing feature is their bioluminescent lure. The lure of deep sea anglerfish are more elaborate compared to shallow water species, since these are used to attract prey in the dark. These lures are modified dorsal fins and bioluminescence is caused by bacteria, which produce a bluish, greenish light (Bora, 2010).The light and movement of the lure attract the prey to within re ach of the gaping jaws. The anglerfish Cryptopsaras can slide the rod part of the apparatus back into a groove, drawing the lure and prey closer to the mouth. It can rotate the lure tip and produce a flash from it as well as a glow. All this is controlled by enzymes and the contraction of chromatophores.These lures have sensory filaments, papillae, light pipes, and shutters.The lures of deep sea anglerfishes are extraordinary elaborate, with sensory filaments, papillae, light pipes and shutters. It may be that different species mimic different kinds of small prey like shrimps to attract larger prey. whizz anglerfish (Caulophryne) has a lure ornamented with many filaments alone it is not luminous. An other (Linophryne) has not only a luminous lure on the head but also a multibranched barbel hanging from the lower jay. The barbel filaments contain many more bioluminescent organs. virtually position their lure inside their mouths.Some deep sea anglerfish have positioned their lure in side the mouth. The wolftrapangler Thaumatichthys axeli is a sit-and-wait ambush predator with a luminescent lure hanging from the roof of his overshoot mouth, which is fringed with hooked sharp teeth. This anglerfish hovers just above the substrate (not sitting on it).To attract in prey, it waves its lure back and forth bank the prey comes closer to its mouth. in that location is a specialized spine accustomed to the lure, which can be moved in any direction. When the prey touches the mouth, the esca, which is connected with the mouth reflex, causes the anglerfish to instantly snap the prey with its powerful jaw and swallow it. Moreover, the teeth of the prey are bent inwards so as to frustrate the prey from escaping once it enters the mouth. They can take in prey twice their size due to their thin and flexible bones causing the jaw and stomach to extend to an incredible size (Singha, 2010).Reproductive biologySexual DimorphismSexual dimorphism describes animals where there is a physical difference between males and females of the same species (BBC).In most species the female deep sea anglerfish is much larger than the male anglerfish, actually they are real dwarfs compared with their mate. For example the largest females of the genus Gigantactis grow to 40cm in length, whereas the largest males only grow to 2cm. Unlike their sluggish partners they have muscular bodies for active swimming. For many years fish biologists were very confused by these differences and misidentified male and female anglers as on the whole different species (Zubi, 2010).Sexual MaturityThe male deep sea anglerfish mature intimately soon after reaching metamorphosis, in females it takes a much longer time (Zubi, 2010).Extremely young parasitized females of Cryptopsaras couesii indicate that females of this species are able to elicit a search response in a conspecific male, as well as provide cues for specific identification by the male at a very early age (Pietsch, 2005).Sexual P arasitismIn sexual parasitism, the dwarfed males become permanently attached to much larger females. This is a remarkable mode of reproduction unique to some members of the deep sea anglerfish suborder Ceratioidei (Pietsch, 2005).There is no mechanism that prevents additional males from becoming attached to a previously parasitized female, but Linoohryne (and perhaps Caulophryne), in which multiple attachments have so far not been found, might be a nexception to this rule. Multiple attachment is rare in Ceratias and Borophryne (only a single record of two males in each case), but common in Cryptopsaras and Haplophtyne, which are known to have as many as eight and six males, respectively (Pietsch, 2005).Males are almost invariably attached peak down and facing forward with respect to the female, and almost always on the ventral midline of the belly of the female, somewhat anterior to the anus exceptions include those of Cryptopsaras, Haplophryne, and Photocorynus, which may be found almost anywhere on the head and body, and oriented in any direction (Pietsch, 2005).Six of the seven known parasitically attached males of Neoceratias spinifer lack openings to the pharynx leading to the gills and opercular openings, which are present in the area of attachment of nearly all previously described examples of attached males (exceptions include several attached males of Haplophryne mollis). The gills of these Neoceratias males, however, are as well developed as those of free-living males of other ceratioid families, indicating that sufficient oxygen is in all likelihood not available via the stock of the female and that this flatulence is extracted by water that is pumped in and out through the opercular openings (Pietsch, 2005).A dual mechanism for mate location and speciesspecific selection probably functions in most ceratioids, in which both eyes and olfactory structures of the freeliving males are well developed, but it is highly unlikely to function in the cera tiid genera Ceratias and Cryptopsaras, in which the nostrils are amazingly small and undeveloped, and in Centrophryne and the gigantactinid genera Gigantactis and Rhynchactis, in which the eyes are very much reduced. The mechanism by which males of Neoceratias (in which the eyes and nostrils are especially small and degenerate) find females (which apparently lack bioluminescent structures) remains a mystery (Pietsch, 2005).Modes of ReproductionTemporary nonparasitic Melanocetus johnsonii and Melanocetus murrayiMales of the Melanocetidae, Himantolophidae, Diceratiidae, Gigantactinidae, and several of the better known oneirodid genera (for example, Oneirodes, Microlophichthys, Dolopichthys, Chaenophryne, and Lophodolos, each now known from well over 50 females), probably never become parasitic. Spawning and salad dressing may take place during a temporary sexual attachment that does not involve nuclear fusion reaction of male and female tissues (Pietsch, 2005).The parasitic mode of reproduction is apparently obligatory in Ceratias, Cryptopsaras, Borophryne, Haplophryne, and Linophryne, and, although sufficient data are lacking to say for certain, probably in Neoceratias as well. Males of those taxa in which sexual parasitism is obligatory apparently never mature unless they are in parasitic association with a female, and, likewise, females never become with child(predicate) until stimulated by the permanent parasitic attachment of a male. That sexual maturity is determined not by size or age in these fishes, but by parasitic sexual association, may well be unique among animals (Pietsch, 2005).Among those taxa in which parasitism seems to be obligatory, the number of parasitized females in collections around the world is surprisingly small compared to the total number of known specimens about 6% in Cryptopsaras, 11% in Ceratias, 16% in Photocorynus, 33% in Haplophryne, and 40% in Borophryne (Pietsch, 2005).Sexual parasitism is probably facultative in Caulophry ne and in the oneirodid genera Bertella and Leptacanthichthys (Pietsch, 2005).The remaining ceratioid families, Thaumatichthyidae and Centrophrynidae, are still so poorly known that little can now be concluded concerning their mode of reproduction (Pietsch, 2005).Reproductive CycleThe deep sea is a vast area and with a small number of animals spread softly in such an area, it can be difficult to find a mate. Thus, deep sea anglerfish have devised a way through the change of evolution, to continue the propagation of their species through sexual parasitism (Zubi, 2010).Once a male anglerfish is born it directly searches out for a female. Male anglerfish probably do not feed due to the lack of a bioluminescent lure. Instead their eyes and olfactory organs are large (Zubi, 2010).Once the male anglerfish finds a female, he will attach himself to her body usually by biting her belly. Once attached, the teeth and jaws draw back and the skin and blood systems of the male and female merge. Now the male becomes a parasite to the female, not needing to find food for him. Thus, the intestine regress and the only important organ within the male is his large testis. This time the female has a guaranteed supply of spermatozoans while the male relies on the female for food and living (?).It is the female who probably controls the sperm delivery via her hormones, therefore, it is connected with the moment she ejects her eggs from her body. The fertilized eggs contain large oil droplets for buoyancy for floating to the surface of the ocean (Zubi, 2010).As soon as the male detects the presence of a female in his vicinity, he bites or latches onto her with his sharp teeth. Thereafter, the male releases an enzyme that works to digest the body of the female and the skin of the males mouth. Overtime, this knead goes on to a physical fusion of the pair down to the blood-vessel level. Then begins the process of the male undergoing atrophy or degeneration. Meaning, the male starts l osing his digestive organs, its brain, heart, eyes and all other internal organs, until he is left only with his pair of testicles. These testicles are used to release sperm in response to the females hormones indicating egg release. In this way, about 6 male angler fishes can be borne by a single female, throughout its life time, providing her a lifetime supply of sperm for fertilization (Singha, 2010).The female anglerfish can carry up to six males on her body. This bizarre method of reproduction makes sure that when the female is ready to spawn, she does not have to look for the male, as he is already available. After fertilization, the female lay the eggs in a thin sheet of transparent gelatinous material, which can be 2 to3 feet wide and about 25 to 30 feet long. This sheet with the eggs floats in the sea, till the eggs hatch into larvae. The larvae usually feed on the surface of the sea, until they mature (Bora, 2010).

college essay :: essays research papers

nnThe definition I would place upon myself would consist of what I look handle on the outside and what I feel and believe on the inside. In my opinion they way you look and how you dress and present yourself is hyped up a potbelly in the world today. What you wear has such an impact on how someone thinks about you.I personally have ont wear the GAP, Abercrombie & Fitch, or hoary Navy c hazardhes not because of the people who wear them, or because I dont want to be considered trendy, I sound dont wear them. I will go into the stores to look for something to buy, and I just never seem to find anything that I like. Stores I most lots shop at are Pacific Sunwear, DEB, and Aeropostle. The style I guess you could categorize me into would probably be skater/ glam, at least thats what my soda would chitchat it. My personal style does represent me in a lot of ways its clean cut, yet edgy, and its full of color, not a lot of black and white in my wardrobe.Appearance wise Im pretty muc h the same way as I am with my wardrobe. I love to play with make up. I like a lot of color. I love to play up my eyes on occasion I will load up the eyeliner. My role model for clothing and make up is Gwen Stefani, the lead singer of No Doubt. She has such an awesome style she just seems to be so together and knows what she wants. I love that Sometimes I feel that way about myself, but its just not as often probably.The location of which I suffer isnt what you would expect the inside of my house to look like. At least that is what I think personally, only because my family lives in an apartment in downtown Auburn, Maine. From the outside it isnt anything fancy, and then once you step in through the front door, youll be amazed how a lower-ranking decorating can go a long way. Having my parents divorce in 2000 meant downsizing our house so it was hard on me. No matter where I live its always home, and that I am very thankful for.My family is something I cherish dearly. My father is a very close friend of mine he is somebody I can talk to about anything with, even things most kids usually get all nervous about when it comes to telling their parents mostly my dad just lets me know his opinion, (which sometimes I may not like) and thats about it.

Wackenhut SS :: Personal Narrative Writing

Wackenhut SSIt was a warm spring day. I turned down the communicate as I drove across the bridge at Hoover dam, water and cement connected the state line separating Arizona from Nevada. Crossing the dam then bygone the tourist information center r to each oneed two huge stone angel monuments with arms and wings stretched toward the sky. The sight of them invoked religious desperation from me as if a I was lacking from divine intervention. Parked on either side of the two towering angels sat two highway patrol cars. One on each side of the statues like vultures ordered by the sherif of Nottingham to victimize taxpayers. I felt desperate and uneasy as I stared into the troopers eyes as I passed by and they stared back. I am not paranoid but that doesnt mean they are not after me. Everyone is a suspect and victim for harassment and possible revenue. My moxie of privacy dissolved with the irreverent mix. Psychically connected and hoping to break the troopers attention, I turned up Bla ck Sabbath on the radio and sang along. They tell you desolate is really white, the moon is just the sun at night and when you walk through golden halls, you get to keep the gold that falls, its heaven and hell. The patrol cars await put as I wind up the mountain road let on of sight. I keep the heavy metal tunes blaring to give me that free boost of primal fire that leads one to believe that enough vrihl energy omnisciently moves away adversaries. My attention shot through their hollow headslike a laser out of the screaming skulls of hell. Aggressive aesthetic attention, makes things move quicker with a lottery of victims. I drop my vigil as I drive through Henderson Nevada. From the clouds, mountains and dwarfish skyscrapers, the twilight cast a weird silhouette around the city. I felt safe, as if the ratio of civilians had the police outnumbered. I turn off the radio to sense the silence that Lake Mead evoked in the sunset. Winding up the highway, the sky pulled like a magne t, my hair stood on end, the roof of the car like quiet electricity. I head north-west towards Vegas into the orange twilight. I light a joint and savor the powerful ringing in my ears as I centralize my attention on the electric silence, invisibly driving me into Las Vegas.

Go Ask Alice :: essays research papers

The 1970s was a time of change. A time of revolution. War was the takings of nearly all conversations and sex and drugs were on everyones minds. While boogie fever swept dance floors, young men were sent off to conk out in a war that they could never win. Richard Nixon was in office and his scandal was to influence politics for years to come. The bright blue bell-bottom pants with the knock and orange flowers sewed on were the coolest thingoh excuse me, I mean the grooviest thing to have. Big cars were the big thing and inflation was as high as the teenagers smoking pot and shooting heroin. This was the 1970s. Alice of Go Ask Alice would have been greatly influenced by this era of time. Although she had cleaned up her act, Alice most likely would have had trouble resisting the temptation provided by her peers to smoke, make love, and have the time of her life. Although one cannot say that for sure. Counseling also became much more readily available to people afflicted with addict ions. So, mayhap Alice would have been okay. Theres no way to really tell. One can be certain though that with her steadfast and determined way of thinking, she likely would have been protesting the Vietnam War from the very start and the right of nuclear power plants to be in operative mode. She probably would have thought President Nixon to be one of the biggest moron ever to live, and she most likely would have been out on the streets. Not living the life of an addicted druggie though, but rather counsellor others on how to clean up their acts and get on with their lives. I think Alice would have made a really good life for herself.Of course, these werent the tho things going on during the seventies. Everyone always thinks of the above mentioned obvious events. I mean, the 70s were the Sex Revolution, and the Drug Revolution, and the Protest Revolution era of time. Everyone knows that. But other things occurred during this troublesome decennium that would have affected and eve n re-molded many lives, including Alice. For example, many other wars were breaking out and many others were beginning to cool off. The Yom Kippur War began in 1973 while the insentient War was ceasing between the US, the Soviet Union and China. The terrorist act at the 1972 Munich Olympics shocked many people and the OPEC oil embargo in 1973 had a great affect on society.