Payroll Fraud And Accounting Information Systems - 1391 Words

Payroll Fraud and Accounting Information Systems Stephanie Ace and Nisha Selvam Payroll systems have evolved tremendously as software and computerized systems have spread throughout the workplace. While this has alleviated some of the hassle involved with processing payroll, it has also opened up a world of potential issues. Oftentimes, systems that appear both effective and efficient can become vulnerable if placed in the hands of dishonest employees or employers. Ultimately, while accounting information systems have resulted in exponential growth to the payroll system, it is also important to consider the possible weaknesses that lie beneath the surface. Defining Payroll Fraud According to a 2012 article from Pay and Benefits Magazine, payroll fraud is defined as â€Å"the unauthorized altering of payroll or benefits systems in order for an employee to gain funds which are not due,† (â€Å"Payroll Fraud†). This illegal practice takes up a relatively large percentage of an organization’s expenditures. According to a 2014 study by the Association of Certified Fraud Examiners, it is estimated that the typical organization loses 5% of revenues each year to fraud. The average loss due to fraud was $145,000 and the average timeframe that fraud escaped detection for nearly 18 months. In addition, of the cases reviewed, 22% involved amounts above $1 million (About the Report). Based on these figures, the importance of preventing and detectingShow MoreRelatedIntegrated Cases Chapter 51130 Words   |  5 Pages2011 Information Management Immediate Issues or Problems * Is there an existing fraud in the payroll system of Northwest Industries? * What courses of action should be done by Northwest Industries to prevent and detect fraud? Basic Issues or Associated Issues * All of the 1,500 company employees of Northwest Industries had a discrepancy between their reported withholding and the actual amount withheld. * The W-2 of Don Hawkins, a programmer in charge of the payroll systemRead MoreInternal Control Of A Business955 Words   |  4 PagesFor a business to limit fraud capabilities, it is important to have a strong set of internal control. â€Å"Internal control is the organizational plan and all the related measures designed to . . . safeguard assets, encourage employees to follow company policies, promote operational efficiency and ensure accurate reliable accounting records† (Miller-Nobels, Mattison, Matsumura, 2016). When establishing internal control, it is important to remember the necessary components: control procedures, riskRead MoreA Brief Note On Fraud And Small Businesses1565 Words   |  7 PagesVictims - Fraud in Small Businesses, 2016). Both large and small companies require a certain amount of protection from fraudulent acts. To be naive in thinking that fraud would never occur within a company would be reckless. There are three key objectives when operating a business, whether large or small. These objectives include prevention, detection, and response, and should be implemented into every companies operations. When exploring preventative techniques, there a seven recommendations madeRead MoreAccounting Information Systems Essay921 Words   |  4 PagesAccounting Information Systems Laquasia Fields XACC/210 May 26, 2013 Cito Vanegas Every Company or Business has different Information Systems that the use to run the Company. There are various types of information systems employed by payroll, accounts payable, accounts receivable, and accounting? Types of Information systems that are employed by payroll, accounts receivable, and accounts payable are Paychex, UltiPro Payroll Software, ADP Payroll services, Intuitive PayrollRead MoreEssay on Sandwich Aat1368 Words   |  6 Pagesthe accounting systems and procedures within Sandwich Master Ltd (SML). The report will highlight areas of concern within the organisation and any lapses in relationship or communication problems between various accounts functions of SML accounts team. The report is being prepared on the instructions of George Bartlett, the finance Director and part owner of SML. 2. The report is also prepared to meet the AAT requirements, as stated in the internal controls and accounting systems unitRead MoreGhost Employees659 Words   |  3 PagesGhost Employees As long as a company has a payroll office, the risk of having a ghost employee exists. A ghost employee refers to someone, either real or fictitious, who is on the company’s payroll but does not actually work for the company. A ghost employee is most frequently a recently departed employee, a made-up person, or a friend or relative of the fraudster who created the employee. There are a few steps that are taken in order for the ghost employee to be successfully added. First, theRead MoreInternal Control in Accounting System1516 Words   |  7 PagesAAT Learning and Assessment Area ‘Internal Control and Accounting Systems.’ | |The objectives of this report are to: | |a)analyse accounting system and effectiveness of its internal control | |b) to identify the strengths and weaknesses of accounting system and to recommend necessary improvements or funding changesRead MoreComputer Information System Brief Essay1231 Words   |  5 PagesComputer Information System Brief Jeannie Earling ACC/542 Accounting Information Systems Sanders Moran July 16, 2012 Kudler’s business and accounting information needs Kudler Fine Foods is a gourmet food specialty store that provides consumers with an alternative to traditional grocery stores. It gives consumers options for shopping whether they are trying to find gourmet ingredients for a special meal or wine for a dinner party. Kudler has three stores in the following locations in theRead MoreKudler - Internal Control and Risk998 Words   |  4 Pagescontrol system are to ensure efficient and effective operations, accurate financial reporting and compliance with laws and operations† (COSO, 1999). Proper internal control programs can help Kudler’s managers to make decisions, progress evaluations and mitigate risks, however, all risks will not be able to be eliminated. The following information will provide some insight into the internal controls and risks that Kudler Fine Foods should be aware of. Internal Controls and Risks Payroll The payrollRead MoreTrolley Dodgers Case2066 Words   |  9 PagesExecutive Summary The Trolley Dodgers was exposed that it had internal control problems existed. The other hand, found that employees embezzlement. The first part of this report identify and explain the characteristics of employee fraud indicated in Dodgers case. such as perpetrator must gains the trust or confidence of the person or company being defrauded. etc And then, the second part is explain the internal control weaknesses and understanding internal control objectives . The third part based

Cool Hand Luke Movie Critique Courage and Self-Respect

Cool Hand Luke directed by the reputable Stuart Rosenberg and nominated for four Oscars is a tragic tale of an ordinary individual rising up the courage to oppose the establishment, thus becoming a hero. Cool Hand Luke weaves a rich tapestry of the prison life on both sides of the establishment and the injustices of the system. In short Cool Hand Luke is a movie that focuses on the struggles of a single courageous man and his quest for freedom. After being incarcerated for a petty crime and sent to a chain-gang jail, Lucas Jackson (Paul Newman) has risen up the ranks of the establishment and become the prisoners’ idol as well as the guard’s enemy. Jacksons’s contrasting relationship with the guards and the prisoners is an important†¦show more content†¦Some may see this movie as a pessimistic film to its core. Pessimistic about the existence of justice, freedom and independence. In the end Luke dies for his ambitions, and Luke’s story being tol d as legend can, at best be seen as a hollow victory. Ultimately Cool Hand Luke is a film about how far a man’s courage can push the system and what happens when the system pushesShow MoreRelatedEssay on Cool Hand Luke Movie Critique: Courage And Self-Respect759 Words   |  4 PagesCool Hand Luke directed by the reputable Stuart Rosenberg and nominated for four Oscars is a tragic tale of an ordinary individual rising up the courage to oppose the establishment, thus becoming a hero. Cool Hand Luke weaves a rich tapestry of the prison life on both sides of the establishment and the injustices of the system. In short Cool Hand Luke is a movie that focuses on the struggles of a single courageous man and his quest for freedom. After being incarcerated for a petty crime and sentRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesWork–Life Conflicts 21 †¢ Creating a Positiv e Work Environment 22 †¢ Improving Ethical Behavior 22 Coming Attractions: Developing an OB Model 23 An Overview 23 †¢ Inputs 24 †¢ Processes 25 †¢ Outcomes 25 Summary and Implications for Managers 30 S A L Self-Assessment Library How Much Do I Know About Organizational Behavior? 4 Myth or Science? â€Å"Most Acts of Workplace Bullying Are Men Attacking Women† 12 An Ethical Choice Can You Learn from Failure? 24 glOBalization! Does National Culture Affect Organizational

Plastic Surgery Free Essays

There are no secrets that the world is getting more open minded idea of plastic surgery. Cosmetic procedures become a trend among people who are seeking a way to improve their appearance, because everyone wants to be more attractive and pretty. In some countries, plastic surgeon is as common as supermarket. We will write a custom essay sample on Plastic Surgery or any similar topic only for you Order Now For example, Korea is number one in the world in term of plastic surgery. One of five Korean admitted that they have done cosmetic procedure. Because of the image centric culture in today’s society, more and more people tend to get plastic surgery in order to please the majority standards of beauty. Plastic surgery is just a swallow way in order to conform to this image centric society majority’s standards. People should not just only pursue the ephemeral appearance and overlook the permanent of inside beauty. Plastic surgery is an unnatural way to change people’s appearance. During the surgery, people can effectively improve their appearance in short time. The most common types of surgery such as Botox injection, breast lift and double eyelids surgery are the poplar surgeries that people usually get. Besides, cosmetic surgery is very costly. Surgeons need to spend around thousand dollars for every diagnosis. Furthermore, Cosmetic surgery is actually an operation. That mean the patients need to take risk on the surgery, and the surgery is not also 100 percent success. The operation is very painful and the patients need to take a long time to recover their body. In spite of all the risk they take and the expensive of the surgery, every year, there have uncountable people are still willing to take action on surgery in order to conform to someone else’s standards of beauty. This is what our society look like; the standards of beauty are completely twisted, people are more care about the appearance than their health. It is really understand some people try to get cosmetic surgery to improve their appearance because not t not everyone have an angel face when they born with. That is the reason that people just try to found a way to get satisfied about their appearance. Can we blame on the people who get plastic surgery? No, it is not their fault. This is actually the fault of our society, the fault of human concept. Because of our image centric society, people judge others just only form their appearance. People usually make fun on the person who is ugly or fat, and the ridiculous reason just because the person who born with an unperfected face. Some people are never know about how the disadvantage of an ugly face. Because of the pathological moral concept of this society, plastic surgery is the best way to help some people to conform to someone else’s standards of beauty. The sad thing is plastic surgery can just only change about people’s appearance, it cannot change people’s thought. What people should care more is the moral beauty more than the appearance. That is no reason for us to change our appearance and beauty standards just to conform to someone. The standard of beauty is just an indiscernible thing, and it should be more personal thing which belongs to you. The way to change people’s appearance is not to change about the out looking, is about how to change people’s thought. How to cite Plastic Surgery, Papers Plastic Surgery Free Essays Name: Anna Teacher: Taliasin Subject: writing Date: March 22th 2013 Reseach Essay: Plastic Surgery Plastic surgery Plastic surgery is a medical specialty concerned with the correction or restoration of form and function. Though cosmetic or aesthetic surgery is the best-known kind of plastic surgery, most plastic surgery is not cosmetic; plastic surgery includes many types of reconstructive surgery, hand surgery, microsurgery, and the treatment of burns. (Kita) There are two types of plastic surgery: cosmetic plastic surgery and reconstructive plastic surgery. We will write a custom essay sample on Plastic Surgery or any similar topic only for you Order Now Reconstructive plastic surgery is performed to correct functional impairments caused by burns; traumatic injuries, such as facial bone fractures and breaks; congenital abnormalities, such as cleft palates or cleft lips; developmental abnormalities; infection and disease; and cancer or tumors. Reconstructive plastic surgery is usually performed to improve function, but it may be done to approximate a normal appearance. Cosmetic surgery involves techniques intend for the enhancement of appearance through surgical and medical techniques. It is specifically concerned with maintaining normal appearance, restoring it, or enhancing it beyond the average level toward some aesthetic ideal. Some common reconstructive surgical procedures include breast reconstruction after a mastectomy, cleft lip and palate surgery, contracture surgery for burn survivors, and creating a new outer ear when one is congenitally absent. The most common reconstructive procedures are tumor removal, laceration repair, scar repair, hand surgery, and breast reduction plasty. Wikipedia) There are many types of cosmetic surgery, such as Tummy tuck, Eyelid surgery, Mammoplasty, Lower-body lift, Chemical peel, Labiaplasty, Nose job, Ear surgery, Facelift, Liposuction, Brow lift, Chin augmentation, Cheek augmentation, Cheek lift, Collagen injections and Fat injections, etc. (Nordqvist) And double eyelid surgery is the simplest cosmetic surgery. In Asia, may be a lot of people think that Koreans are the group of people who are most interested in cosmetic s urgery. But this idea should be changed because there is data shows that cosmetic surgery in other countries is also very popular, especially in China and India. A few years ago, the international Cosmetic Plastic Surgery Association investigated the quantity of surgery and non-operative procedure face-lifting of 25 countries; the data include the 75% of the total global plastic surgery. The data shows, the plastic surgery number in America occupied 17. 5% of the total; Brazil is the second; and China’s the third, occupied 12. 7% of the total; India followed it at fourth. It is important to note that Korea is famous for plastic surgery, but it is arranged at the seventh. Instead, China is the most popular country in cosmetic surgery. According to the article â€Å"Nip and tuck; cosmetic surgery†, China performs more cosmetic surgery than any country except America and Brazil. It is worth $2. 4 billion. At least 1. 3m licensed procedures were carried out in 2010 in China. ((US))The development of cosmetic surgery is really rapidly because China is growing wealth and beauty is deemed an advantage in many competitive workplaces. People looking for a job have to submit a photograph with their application. People’s Ninth Hospital is the busiest hospital for cosmetic surgery in Shanghai. There were 50,000 cosmetic operations in 2011, a 50% increase in five years. Most patients are 20s age. The three most common procedures they required are double eyelid surgery, liposuction and nose jobs. People who want to have plastic surgery need to assume risk because sometimes plastic surgery may fail and have serious consequences. Some people have a failing plastic surgery and spend more money to remedy it, but at last they still became disabled. A Chinese star who named Wang Bei has died because of cosmetic surgery. She wanted to have a facial bone grinding operation, but when she was having the surgery, the blood flow into her weasand. Although she was rescued as much as possible, she still died at last. This created a great sensation to the society. Tong Xiao is a 21-year-old student in the city of Hangzhou who deeply regrets her nose job. She spent 3,500 yuan to make her nose bigger by using silica gel before she went to university. But she soon felt uneasy about the cheap gel. A year later, she stole 10,000 yuan from her father to replace the gel with a material similar to Gore-Tex. Unfortunately, the second surgery failed. Ten months later her nose was too painful to touch. She had to keep telling herself that this is the price of beauty. There is some detailed information on the disadvantages of plastic surgery, such as complications, possibility of physical disability and addiction. (Disadvantages Of Plastic Surgery) One of the most obvious shortcomings of plastic surgery is the risk of complications. Our body is sensitive, if something goes wrong during or after the plastic surgery, it will result in an infection or illness. We also shouldn’t ignore the possibility of physical disability. If you become disabled, you will feel more painful than remaining your original appearance. In addition, some people may be addicted in plastic surgery. They look forward to change more parts of their body after they did it once successfully. However, since plastic surgery is so popular, it must have the advantages can attract people a lot. First of all, a beautiful appearance can improve one’s chances in the job market and help one’s career. Let us assume, some jobs related to public relations, mass media or other things require pleasant appearances, which may represent the image of the department or group, like airline stewardess and Miss Sales. In the second place, plastic surgery helps people gain confidence which makes them have more courage to do many things and enhance the probability of success. Because many people lack confidence for they don’t have good looks. Thirdly, with the development of technology and medical science, the risks and costs of plastic surgery can be minimized. And people won’t pay so much money to become more beautiful. Nowadays, public opinion for the cosmetic surgery has many different views. According to the survey analysis, the public opinion about cosmetic surgery can be classified into three types: one is support by action; the second is that people understand it but won’t do it themselves; the third is disagreeing with cosmetic surgery. The development of science and technology and change of notion of people respectively make cosmetic surgery more popular. Cosmetic surgery is wonderful and magical by using the technology and science to some extent. Some people choose cosmetic surgery because a beautiful appearance is their choice of purpose. Some people choose cosmetic surgery due to inborn or accident disfigurement of body. A few people choose cosmetic surgery in order to look like their idol. Person who understands it but won’t do it themselves because people’s education and concept are changing as time goes by. So, most people accept this phenomenon calmly. They would not do it for the investigation of surgery and the damage of body. People who disagree with it because they think cosmetic surgery is really harmful for body. A person’s appearance cannot represent his behavior, people’s inner is more important than his appearance. In my opinion, it depends on different conditions. Only people themselves can decide if plastic surgery is right for them. Meanwhile, they should know much information and think deliberately before they make a decision. In addition, having plastic surgery does not necessarily mean neglecting inner beauty. It is understood that some companies would not hire a person only with an appealing appearance but without enough capability. Real beauty is a combination of external and internal beauty. It includes excellence behavior, character and education. Therefore, we should have confidence and be positive. Work cited BIBLIOGRAPHY (US), The Economist. â€Å"Nip and tuck; cosmetic surgery. † 12 May 2012. http://0-go. galegroup. com. ilsprod. lib. neu. edu/ps/infomark. do? sPage=52;userGroupName=mlin_b_northest;prodId=PROF;searchType=AdvancedSearchForm;queryId=Locale%28en%2CUS%2C%29%3AFQE%3D%28sn%2C9%290013-0613%3AAnd%3AFQE%3D%28vo%2C3%29403%3AAnd%3AFQE%3D%28sp%2C. Disadvantages Of Plastic Surgery. † n. d. http://lifestyle. iloveindia. com/lounge/disadvantages-of-plastic-surgery-5535. html. Kita, Natalie. â€Å"What is Plastic Surgery? † 10 March 2009. http://plasticsurgery. about. com/od/historyofplasticsurgery/a/what_is_PS. htm. NordqvistChristian. â€Å"What Is Cosmetic Surgery? What Is Plastic Surgery? † 2009 ? Jun? 30 ?. http://www. medicalnewstoday. com/articles/155757. php. Wikipedia. â€Å"Reconstructive surgery. † 27 February 2013. http://en. wikipedia. org/wiki/Reconstructive_surgery. How to cite Plastic Surgery, Papers

The Elevator Essay Example For Students

The Elevator Essay Unconfirmed reports from Rikkers Islands says that one of their inmates hasescaped, and may be in the vacinity, the DJ on Amy Battss car radio reported. Great. Another thing to worry about, Amy thought as she pulled her car into the parking garage. It is rumored that the prisoner that alledgedly escaped as a distingising tatoo on his righthand. Its suppossedly of a snake wrapped around a young girl, the DJ was saying as Amyparked her car. It was almost 8:30 on Tuesday night at Smith Johnsons Law Firm. At thetender age of 25 Amy landed an intership at the New York law firm. It was great! Shegot the chance to aid attorney in cases (mainly by doing reshearch, but hey it will lookgreat on a resuma). Other than her footsteps, which echoed through out the parking gargae, the placewas dead silent. If she hadnt forgotten an importin law book she wont even be there. Amy felt her heart beating wildly as she neared the elevator. Get a grip Batts, she said to herself. Its not like youre the only person here. Which was true, a lot of lawarys burned the midnight oil at Smith Johnson, workinghard to prove their case. Still, she hesated at the elevator. Amy has always feared elevators. Who could blame her? Think about it for aminute. You enter a steel cage. You are cut off from all help. You dont know anyoneelse in the elevator. Still, she stood there, forced to decide between her faithful stairs, or the cold,metal elevator. Theres nothing to be afraid of, Amy told herself. Its just an elevator. There have been reports of muggings on stairs. The elevator is safer, she rationalized asshe pushed the button to summen the steel box. The doors swooshed open, and Amy had to step back from the glare of the lights. Then, very timidly, she stepped inside the death trap, and watched as the doors clangedtogether behinde her. Her work area was on the 25th floor. Takeing deep breaths Amystared back at herself relected in the mirror like doors. Her long blonde hair was slightlymessed up, and there were bags under her dark brown eyes. She was all alone. Its not that bad, Amy thought to herself as the elevator slowly asended. Noone else is in here. Im safe. She watched as she passed the first parking garge level,then the second, and the third. Suddenly the elevator stopped. Amys heart was racing asthe doors opened to reveal a big, musculare man blocking the exit. He stepped inside theelevator, and pushed the botton for the 16th floor. The doors closed behind him. Theywere locked together in a steel cage. Amy stared at him out of the conner of her eyes. Get a grip, she told herself. See the white paper bags, hes just a delivery man, her mind said. That didnt help herthough. He was wearing tight jeans, a harley davidson shirt, a ripped jean jacket, and ablue banndana wrapped around his over gleed, black curly hair. Tatoos covered his body. Amy took in all of this. See anything you like? he barked at her. This snapped Amy out of her trance. Sorry, I didnt mean to stare, she said looking away. They had just passed the2nd floor. Well, you were, he said. What was so interesting that you couldnt take youreyes off of it? he asked moveing closer. It was ummyour tatoos, Amy said quickly as she backed away. .u8d86d98024b0f5b8407ec860d620e1e1 , .u8d86d98024b0f5b8407ec860d620e1e1 .postImageUrl , .u8d86d98024b0f5b8407ec860d620e1e1 .centered-text-area { min-height: 80px; position: relative; } .u8d86d98024b0f5b8407ec860d620e1e1 , .u8d86d98024b0f5b8407ec860d620e1e1:hover , .u8d86d98024b0f5b8407ec860d620e1e1:visited , .u8d86d98024b0f5b8407ec860d620e1e1:active { border:0!important; } .u8d86d98024b0f5b8407ec860d620e1e1 .clearfix:after { content: ""; display: table; clear: both; } .u8d86d98024b0f5b8407ec860d620e1e1 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u8d86d98024b0f5b8407ec860d620e1e1:active , .u8d86d98024b0f5b8407ec860d620e1e1:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u8d86d98024b0f5b8407ec860d620e1e1 .centered-text-area { width: 100%; position: relative ; } .u8d86d98024b0f5b8407ec860d620e1e1 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u8d86d98024b0f5b8407ec860d620e1e1 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u8d86d98024b0f5b8407ec860d620e1e1 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u8d86d98024b0f5b8407ec860d620e1e1:hover .ctaButton { background-color: #34495E!important; } .u8d86d98024b0f5b8407ec860d620e1e1 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u8d86d98024b0f5b8407ec860d620e1e1 .u8d86d98024b0f5b8407ec860d620e1e1-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u8d86d98024b0f5b8407ec860d620e1e1:after { content: ""; display: block; clear: both; } READ: Changing The Rules EssayYeah, I bet, he said obviously losing interest in her. Tatoos, tatoos, whats so importin about tatoos again, Amy thought to herselfstill unable to take her eyes off of him. His right handthe news repote! Amy realized asher mind flashed back to the DJs warning of a possiable escape convict. Engineering Reports