Animation Movie Music Essay Example | Topics and Well Written Essays - 500 words

Animation Movie Music - Essay Example Animation music plays a significant role in today’s modern world, but its roots date back to the silent film era which was the birth of its original conception. According to the Goldmark, a few of the cartoons might have had â€Å"specials scores† which were given to the theaters. In a 1923 periodical titled ‘Motion Picture News’ there was a suggestion from the Pathe home Office who issued in a printed statement that, "Jazz music goes well with Aesop's Fables. That's the conclusion reached after a number of tests, and consequently hereafter Pathe, the distributor of these subjects, will furnish musical effects sheets to each distributor booking one of these cartoons." In the 1930s, animation music was not very highly appreciated and derogatory remarks such as â€Å"Mickey mousing† a term that was used in a derogatory manner by David O. Seiznick when he compared a score by Max Steiner to that of a Mickey mouse cartoon which implied that the score was extremely simplistic and the happenings in the scene could be easily guessed. However, it was Carl Stalling who made the greatest impact in the arena of animation music. He made use of contemporary songs as film music. Stalling got hooked to movies after watching â€Å"The Great Train Robbery.† By 1904, in Lexington, Missouri, he started playing the piano during the changing of the reel at the local movie theatre.

Database Forensics and Auditing Research Paper Example | Topics and Well Written Essays - 2000 words

Database Forensics and Auditing - Research Paper Example The paper will focus on the differences between database forensics and databases auditing. This paper has focus on the definition of database forensic and database auditing, the regulation under database auditing, the meaning of Data Access Auditing, and Data Monitoring. The goal is to clarify the comparison between database forensic and auditing tools by analyzing some of their features. In addition, the paper will show the threats that may affect the database and how it can affect database forensic and auditing. In conclusion, databases can be secured using a number of strategies that restrict unauthorized access, incorrect alteration of data and enhance data integrity to ignore any kind of hacking or losing data. Introduction The Verizon business risk team did an investigation of 90 data breaches occurred in 2008, which revealed an overall score of 285 million stolen records. Likewise, 80% of data breaches occurred due to weak corporate information security and initiated from exte rnal sources i.e. from hackers, malicious codes etc. and 20% data breaches were initiated internally (Goldmann, n.d). Moreover, 49% of data breaches in 2008 were not diagnosed for months. Furthermore, in 2008, 81% organizations affected from credit card breaches were not able to perform their last PCI assessment (Goldmann, n.d). Apart from deploying most updated technology and controls, data is still being compromised. Likewise, tactics of a hacker is categorized as 70 % credentialed users, 10% trading partners and 46% internal threats (Goldmann, n.d). ‘Wikileaks’ and ‘Stuxnet’ virus is one of the recent major security breaches. In summary, the increasing numbers of data breaches are astounding and strive to do more research for database security and protection. It shows that the laws, policies, compliance and regulations are not enough to counter these challenges. In order to protect databases via best practices, we will first differentiate between databas e forensics and database auditing, as there two terms will demonstrate adequate protection from potential threats and vulnerabilities. After describing these terms, we will incorporate Microsoft Log miner tool for collecting forensic evidence from a database and for auditing or reviewing database current state, SQL auditing will be incorporated. Database Forensics Database forensics that is also called Oracle forensics is relatively a new evolving field. Database forensics is conducted by different tools that facilitate Oracle Database Administrator (DBA) to re-establish actions performed on the database with the exception of deactivated forensic features. Likewise, database forensics identifies the suspect by extracting traces of an attacker from the database and revert the suspicious transactions if possible. The primary goal of database forensics is to analyze the vulnerabilities that were utilized and exploited by the threat and to rollback any unofficial data manipulation opera tions. However, it is a daunting task, as attackers play safe and prefer attacks from other regions and IP addresses that involve different time zones and mediums before extracting data or compromising security controls of a database. Some of the vulnerabilities associated with database compromises include default and unchanged usernames and passwords, passwords are not long, complex or easily guessable, Database is not up to date and missing critical updated

The Feeling of True Love :: Papers

The Feeling of True Love A palpable feeling in the air, anxiety for the babies to be born. As a little head starts to appear, it seems just like a phantasm that the babies are arriving, to the many people watching this birth. As the first baby appears, the new mother starts crying, so happy to have a new little girl to welcome into this world. Then as she unwillingly hands her new daughter to the nurse for cleaning up, she goes back into labor. She puts all of her effort, strength, and love into bringing her remaining child into this world. As the last toe comes out, the new mother of the twins sighs seeing her perfect baby boy with all his fingers and toes. As she holds the new twins close to her, she gives up her life to taking care of these two, with all of her love and affection. "Suzy and Bob," she murmurs. At the sight of their mother's kind eyes and open arms, the two infants fall in love with her. And this is just the beginning of their life of love. As they go from their first doctor appointment to the time when they turn eighteen months, they experience a lot of love. Every night their mom and dad come and tuck them into their individual wooden cribs. As the twins snuggle down under the warm pink and blue blankets, their mother kisses them on their forehead and whispers "I love you" into their delicate ears. Then their dad comes along, says "Good night, sleep tight," and kisses them as gently as any man with a beard could.

Analysis of Privacy in the Information Age :: Exploratory Essays Research Papers

Privacy in the Information Age    This is the Information Age, the age of gathering information. People are introduced to all types of information from print and broadcast media, and they themselves are the object of information collected on an increasing scale. Computers have be come so entrenched in people's lives that they have come to take computers for granted, and usually stop to complain on occasions when these machines fail them. Computers collect our paychecks, pay our bills, dispense our cash, send our orders, and save our data. While computers may only contain bits and pieces of our personal information, collectively computers know us better than many of our friends and relatives. The use of the information highway by marketing firms, law enforcement agencies, the me dia, financial and educational institutions to collect and compile personal information is making may consumer advocates and privacy experts uneasy. However, many Americans, even though concerned about privacy invasions, simply acc ept the loss of their p rivacy as a consequency of the Information Age and are not willing to give up the benefits and conveniences which information technology has provided them (Long 19).    British novelist, George Orwell, may have been accurate in his novel, 1984, envisioning a future where citizens are constantly monitored, but he never imagined how or to what degree this would be done. Today, a citizen's personal informatio n is everywhere: processed, manipulated, stored, and sold. In the last 10 years, data collection has escalated (Mossberg B1). There is nothing that doesn't create a pool of data that can be used in creative ways. Computers can collect personal data t o find patterns that reveal a citizen's habits, preferences, and personality. What is particularly surprising is the extent in current years to which this personal data about citizens can be obtained and made available to many interested parties. The is sue, therefore, affects everyone. Privacy and the consumer, privacy and the workplace, and privacy and medical records in the Information Age are all issues of privacy that people must deal with today.    In the 1990's, the Internet has virtually changed the lifestyle of the consumer. One-to-one marketing and advertising has become very popular on the Internet, and the personal service it gives a consumer can save him time and effort.

The Breakfast Club

The Breakfast Club This paper is an analysis of five dissimilar teenagers representing a cross-section of middle class high school students in the suburbs. The students meet each other for the first time during a Saturday morning detention session. Each student arrived to the school by different means, which is a precursor to determining the type of individual each one is. The group is comprised of a â€Å"princess†, an â€Å"athlete†, a â€Å"brain†, a â€Å"criminal†, and a â€Å"basket case†. These are the roles the students play during the week. Because of typical stereotypes and status levels, at the onset, the students don’t want anything to do each other at the beginning of the detention session. However, once confronted by the controlling principal and realizing they have a whole day to spend together, the students begin to interact. Once the students start communicating with each other, they realize that they are more alike than unlike. Each one of them has their own issues they are dealing with, they each long for self-acceptance; they all fight against peer pressure; they all desire parental approval. Eventually through the course of the day, they break through the barriers and begin to understand each other and accept each other as well as themselves. The students eventually develop a group identity and call themselves, â€Å"The Breakfast Club. † Claire is the â€Å"princess†; an upper-class, popular prom queen who was punished with detention after she ditched classes to go shopping. She enjoys her wealth, but this causes others to envy her. She is a bit shy and doesn’t easily reveal information about herself. She is very insecure with herself because she is not very smart and isn’t athletically inclined which is why she wants to be a part of the â€Å"in† crowd at school. She feels neglected by her parents and is yearning for attention from them. She was driven to school for the detention session in a BMW by her father. As he dropped her off he explained to her that this is a strict punishment and perhaps she shouldn’t skip school to go shopping. Bender the â€Å"bad boy† on the other hand, is a lower-class young man who is perceived to be a ociopathic criminal; he is desperate for attention at school. This may be due to a lack of attention at home or perhaps abuse. Because of his rebellious nature, Bender finds himself in detention more often than not. Bender wanders up to the school by his own free will. His parents are not shown at all during the film. Andrew the â€Å"jock† is a regimented and determined wrestler who wants break free from the athlete role in order to think for himself. His father demands that he succeeds athletically as he doesn’t tolerate losing, he requires Andrew to be No. in his athletic endeavors. His father doesn’t care what Andrew wants in life, he just wants him to win all of his wrestling matches. Andrew was dropped off to the school by his father who was chastising him before dropping him off and explaining that he could potentially lose his athletic scholarship due to his behavior. Brian the â€Å"nerd† is a straight – A student who struggles with expectations of high grades. His parents seem to push him to do very well in school. However, he doesn’t have any confidence in himself and relies upon his success in school to motivate him. His self confidence was crushed when he received a failing grade in shop class. He was sent to detention because a teacher found a gun in his locker which he was going to use to kill himself; however, it wouldn’t have worked because it was a flare gun. Brian was dropped off to the school by one of his parents and his younger sister. He was told to get his homework done while in detention. Lastly, Allison the â€Å"kook† is an introvert who is ignored by her peers. She is a very quiet girl hardly ever speaking, which makes it difficult for people to understand her. When she does speak, she usually does so in self defense. She longs for attention, in order to receive it; she acts like a mentally unstable individual. She suffers from boredom and is very reserved. She shocked the group when she emptied her purse which held nothing but useless items in an attempt to gain attention from the others at the beginning of the detention session. Allison was dropped off to the school, but you can’t tell by who as the person drives off before any words are exchanged. She states that she did nothing wrong to get sent to detention. She displays very peculiar behavior during the detention session. At the onset of the detention session, each student’s status is conveyed by their existing peer social status in school. They form bonds, with whom they feel most comfortable with, for example, Claire and Andrew immediately sit down next to each other and begin exchanging conversation about the friends they have in common within the â€Å"popular† crowd that they are a part of. Brian is next in line in the school social status scene because of his intelligence but he is still considered to be a geek by his peers. In contrast, Allison and Bender are at the bottom of the school social scene. As the morning detention session progresses, each member of the group surrenders their previous roles as they assume new positions within the group. Bender, who usually has a low-status position, assumes a leadership role because of his expertise with detention. He is on a first name basis with the janitor and Mr. Vernon, the principal. Mr. Vernon displays a tough outer shell but seems to fear Bender. Bender is clearly the dominating force in the group. His rebellious personality is displayed when he breaks the established rules and moves from his seat after being told not to. He also tore up a library book and removed a screw from one of the library doors so it couldn’t stay open in order for Mr. Vernon to keep an eye on them. When Mr. Vernon questioned the group as to why the door is closed and wouldn’t stay open the group covered up for him. This behavior clearly displays Bender’s disregard for authority. Instead of being condemned by his peers, Bender’s questions and actions are valued within the group. He leaves the session with a new found respect for his new friends as well as an attraction to Claire whom he had constantly made fun of for being a snob throughout the detention session. He also dropped the tough guy persona and accepted himself as someone who was good in his own way. Claire and Andrew also go against their normal high school behaviors during the session. Andrew no longer appears to play the macho athlete role and actually cries in front of the others as he describes how his father has pressured him to be someone he doesn’t want to be. He expressed how at times he wished for his knee to give out so he wouldn’t be able to wrestle anymore. He finally comes to realize that he doesn’t need to be the man his father expects him to be and that his life is his own to determine and not what his father desires. It is clear that he that he has broken from the grips of his father when he leaves the detention session partnered with Allison. Allison seems to be the epitome of defiance towards his father's law to stay on course and choosing his own path from now on. Claire appears to be very conceited and often asks the group â€Å"Do you know how popular I am? Everyone at this school loves me. † Looking at her from the others perspective, she appears to be very self-centered and more important than the others. Although Claire leads the group to believe she had been sexually active due to peer pressure, she ultimately admitted to the group that she is still a virgin. Allison actually tricked her by lying and being deviant, having Claire to admit she was a virgin. Allison then expressed to the group that being sexually active is actually a double edged sword in their social setting because if a girl admits to being sexually active, she is considered to be a slut while if she denies being sexually active she is considered a prude. Her observation demonstrates she isn’t exactly who the group perceives her to be. Eventually the group allows Claire to see that there is much more to life than being popular in school. On the surface, Brian appears to be submissive; however, the traditional geek ends up asking bold questions and seems to become more secure than his new-found friends. Throughout the session, Brian seems to follow along with whatever his peers are doing while at the same time reminding them that there isn’t supposed to be any â€Å"monkey business. † He actually goes against his normal behavior and along with Andrew and Claire partakes in smoking marijuana with Bender. The group views Brian as their most intelligent member and therefore, they encourage him to write their required 1000 word detention essays. This opportunity allows him to have a bit of power within the group. Through the peer discussions, it becomes apparent that Brian and his parents have required him take on more than he can handle which drove him to his breaking point. Through the relationship with his newfound friends, Brian is able to release the load and the perception of himself being an academic over achiever. He leaves much more confident than when he came and is determined to let go of his past failure. Allison is very quiet during the detention session; her mode of communication was squealing for the first half of the session. The others see her as an outcast and her strange behavior while at detention confirms their perception. During lunch, she takes a sandwich out of her bag, removes the meat, and puts cereal and sugar in its place. She appears to be satisfied with the lunch that the others find disturbing. Until this point, the other students had barely noticed her presence in the room. She continues performing random acts throughout the movie. It is clear that she craves attention both positive and negative and this is her way of obtaining it. While speaking to Andrew, she confides that the attention that she receives at school is much more than she will ever receive at home. She finds her life at home unsatisfying and expresses that her parents don’t give her any attention. Allison’s parents consider her an outcast. She leaves the school well respected by Andrew who seems to have developed a liking to her. She realizes that she should be respected by all as long as she acts as though she wanted the respect she deserved. The janitor â€Å"Carl† is the eyes and ears of the school. He seems to know the students at the school very well and tells Mr. Vernon â€Å"Someday, these kids are gonna take care of me,† Mr. Vernon told him â€Å"don’t count on it. It appears as though Carl previously attended the school. He shows much respect to the students and seems to be able to relate to them and their issues. Mr. Vernon is the school principal who dislikes Bender because he doesn’t have any respect for authority. He is very uptight and tries to get the students in trouble. It appears from his behavior that he thrives in h is position of power; one may safely assume that when he was the age of the students, he probably wasn’t popular or well liked by his peers. Carl caught Vernon reading the private school files; he then blackmails him to keep quiet. He eventually bonded with Carl and declares that he has various fears about the current generation. The group went through the predictable developmental stages including forming, storming, norming and performing phases. The group was formed because each of the students broke a school rule. While in this stage, the students are becoming oriented with each other and learning more about the group. The rules and procedures are being established. During the storming stage, conflicts begin to arise and social tension is apparent. For example, Claire expressed that she doesn’t â€Å"belong here. Bender continuously antagonizes Claire. Bender and Andrew have shouting matches almost bringing them to blows. Also, Allison had a strange outburst during Claire’s disclosure about her parents. The principle tries to set clear expectations and norms by telling the students that there is to be no moving, no talking, and no monkey business while in detention. However, in his attempt to establish the norms; the results prove to be unsuccessful because the group does not agree to Mr. Vernon’s rules. Instead, the students become quite rebellious and show disrespect for authority. Most of this behavior is exhibited by Bender who uses his status, power, and leadership within the group. In regards to performing, the group eventually accomplishes its task which was to write the 1000 word essay with Brian as the leader of this undertaking. The group also achieves other goals such as killing eight hours of detention while remaining free of boredom. They learned about each other and experienced and new found respect for through self-disclosures. They also rebelled against the established norms with each other. By the end of the day, they had established their own cohesive group and learned to look past their stereotypes of each other. However, they question whether or not they will remain as friends come Monday morning. I believe that this movie is a true depiction of high school life in the suburbs, as each group of students has stereotypes about the other groups amongst their peers. It is up to us the individuals to break down the barriers that prevent us from appreciating each others qualities and learn not to criticize and/or condemn our peers.

Trolley Dodgers Case

Executive 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 on the understanding of the Committee of Sponsoring Organisations ‘internal control. Final part is recommendation for Dodgers internal control problems. Table of Contents Introduction3 Characteristics of the employee fraud in Trolley Dodgers case3 The internal control weaknesses in the Dodgers` payroll system4 The critical evaluation of the internal control problems in the Dodgers` payroll system5 Recommendation for Dodgers internal control problems7 Reference List:9 Introduction In this report, I will be divided into four parts. The first part will cover Identify and explain the characteristics of employee fraud . The second part is explain the internal control weaknesses that were evident in the Dodger’ payroll system . the internal control weaknesses include: no independent check and Dodgers don't have separation of duties, etc. The third part is to understanding the Committee of Sponsoring Organisations ‘ internal control framework to evaluate internal control problems. The COSO's internal control framework have five interrelated components. the five components includes: Control environment ,Control activities, Risk assessment , Information and communication and Monitoring. The final part is recommendation for Dodgers internal control problems. Characteristics of the employee fraud in Trolley Dodgers case Employee fraud is an employee within the company to improperly deceptive means to obtain the company's money or other property. Through understand to Romney and Steinbart for the employee fraud has a number of important characteristics. However, the analysis and interpretation in this case related to employee fraud Characteristics. One basic characteristics of employee fraud is perpetrator must gains the trust or confidence of the person or company being defrauded. In the case mentioned Edward Campos is operations payroll Chief. He is longtime working for the Dodgers . He was known not only for his work ethic but also for his loyalty to the club . However, His boss think Campos was on vacation ,He will came back to company and did the payroll. Dodgers Trusted him. The facts have proved that perpetrators has gained the trust of the company , His behavior is consistent with employee fraud of characteristics . Many employee fraud cases are the characteristics of perpetrators and employers to establish a good relationship of trust. Other case about Bess is cashier supervisor at the campus student health services(SHS)? she is trusted employee? she was able to commit this fraud undetected for nearly 13 years? why? But the answer is simply: Because don’t anyone suspected the SHS cashier supervisor because she was a trusted, well-liked employee. â€Å"Fraud research finds that most members of the general public fit the profile of the typical fraud perpetrator†(Peterson and Gibson 2003). But Dodgers’ case and Bess case similar, so to meet this characteristics of employee fraud. The fraud perpetrators use false or misleading information to obtain asset or money is the fundamental elements of employee fraud. This element is required no use other violent offenders, Other employee fraud is they the hide their tracks by falsifying records or other information (Romney and Steinbart 2009). Because he false wage income of workers, He registered about $ 2000 weekly wage employees. However, the real wages of workers earning $ 7 per hour. His salary more than 55% false. On the other hand, He completely controlled the payroll system for filling out the weekly payroll cards for the employees of the Dodgers. Because, He designed and implemented to payroll and only himself understand full payroll system. Other case admitted to manipulating work samples, falsifying records to cover up its poor performance as a Medicare contractor(Healthcare Financial Management 1998) . Demonstrate through their privileged position to falsifying records is general public fit the profile of the characteristics fraud perpetrator The internal control weaknesses in the Dodgers` payroll system Internal control refers the process implement by the corporate board of directors, managers and other staff, and provide reasonable assurance . The purpose of internal control is to ensure the reliability and accuracy of financial reporting, efficiency of operations, and compliance with laws and regulations. The internal control weakness in the Dodger’s payroll system include: 1. The Trolley Dodgers don't have independent check and performance . Because, Campos controlled the system so completely that he personally filled out the weekly payroll cards for each of the 400 employees of the Dodgers. 2. Trolley Dodgers should have must vacation for senior managers. Because, A management position working in a long time, then he will be more familiar with the internal control vulnerabilities, the possible implementation corruption. 3. The Dodgers don't have separation of duties, Campos is operations payroll chief. He designed and implemented of a new payroll system,. However, this is only himself understanding of all system operations. He was the trusted employee who got trusted too much, However,that Campos took advantage of his authorization. He came back during vacation to do the payroll. On the other hand, Camps routinely inflated the number of hours worked by several employees and then split the resulting overpayments fifty-fifty with those individuals. These employees pay $ 7 per hour, but these employees weekly wage approaching $2000. He did not ensure the integrity of assets and reliability of financial reporting. This information is also proved that the internal control failed to arrived goal of the segregation of duties. Enterprises to integrity and strengthen the internal organization, it is the economic activity of firms for planning, directing and controlling the organizational basis, the core problem is a reasonable segregation of duties. Under normal circumstances, Dealing with each business or the economy in the whole process a few important aspects, Companies need to be up to the two departments or two or more departments, two or more staff for the purpose of mutual control. The critical evaluation of the internal control problems in the Dodgers’ payroll system What is internal control ? Different people have different interpretations. General people to understand the internal control for the organization to reduce work of the decision-making errors and defects in the implementation of the control, These controls may be internal oversight, it may be management manuals, rules and regulations. These theories are not wrong, but not comprehensive. In accordance with the internal control theory, these are only part of the internal control, but not all. Internal control theory suggests that internal control is a systematic framework, It is built on the basis of risk management. The five elements include: Control environment ,Control activities, Risk assessment , Information and communication and Monitoring . (Romney and Steinbart 2009). We call this architecture as Committee of Sponsoring Organisations’ (COSO) internal control framework. The internal control integrated framework has been widely adopted as the principal way to evaluate internal controls. Will through the five elements to evaluate the internal control problems with the Dodgers’ payroll system. The control environment is the establishment, Strengthen or weaken the specific policies, procedures and their impact on the efficiency of the various factors, mainly refers to the major factor. Control environment have a direct impact on the implementation of internal control and execution of business objectives and related to the overall strategic objectives. Control environment, including the values of employees, personnel competence, management's business model, the allocation of rights and responsibilities. In this case have found problem is Trolley Dodgers no reasonable structure and clear division of responsibility approach. Because, Campos is payroll chief. However, Campos completely controlled the payroll system for filling out the weekly payroll cards for the employees of the Dodgers. Therefore, the formation of a single department, resulting in no mutual constraints of the internal control system. The control activates is Instruction is to help executive management policies and procedures. It throughout the organization, at all levels and functions, including a variety of activities such as approvals, authorizations, confirmed that adjustment, business performance evaluation, asset protection and separation of duties. The Trolley Dodgers don't have separation of duties, However,that Campos took advantage of his authorization. He came back during vacation to do the payroll. Risk assessment is to identify and analyze the process of achieving goals related risks, which with the economy, industry, regulatory and operating conditions are constantly changing, the need to establish a mechanism to identify and deal with the corresponding risks. Dodger’s case cannot be any problem in this regard. Information and communication is surrounding the control activities are information and communication. From internal and external information must be a certain format and time interval to confirm the capture and transfer to ensure the company's employees to perform their respective duties. Effective communication is a broad communication, including the enterprise from top to bottom, bottom-up and horizontal communication. Effective communication includes the relevant information with parties outside the enterprise effective communication and exchange, such as customers, suppliers, administration and shareholders. Dodgers does not have very good communication, so senior managers do not understand the financial statements of a problem. Monitoring is the entire business process must be monitored. Through the normal management and control activities and staff activities in the course of his duties to monitor, to evaluate the quality of operation of the system. Evaluation of different steps depending on the scope and implementation of risk assessment and monitoring program effectiveness. By understanding the Dodgers case can determine a great part of this monitoring problem. Dodgers not have normal company monitoring department. Lead to administrator can’t find employee fraud. Recommendation for Dodgers internal control problems Based on understanding of the COSO' internal control framework and the Dodgers facts, I recommend Dodgers to strengthen its internal control system. Internal controls perform three important point, segregation of duties , strengthen the monitoring and Must ensure that the accounting documents and accounting records of the completeness and correctness. All of those three are suitable for Dodgers’ situation. Three proposals are as follows: 1. When these functions are combined in one individual, it is possible to the misappropriation asset and conceal the crime by manipulating the related records ? such as overpayment 55% with those employee. So, When the economic activity of firms for planning, directing and controlling the organizational basis, the core problem is a reasonable segregation of duties. Under normal circumstances, dealing with the whole process of business of each economy, Must two department or more than two departments, two or more two employees take responsibility, its purpose is to restrict each other. Therefore, Separating the incompatible functions of cash recording and cash custody, independent check of cash received and cash deposited, The mandatory vacations with other personnel performing duties during the employee's absence. 2. Dodgers need to strengthen monitoring. However, it is necessary to establish an internal audit department. Internal audit is to strengthen the internal control system is a basic measure. Internal audit responsibilities include the review of accounts, It also includes inspection, evaluation of internal control system is perfect. Through the company's financial report of audit. The audit report submitted to the Board of Directors. Thus ensuring the company's internal control system more perfect. 3. Must ensure that the accounting documents and accounting records of the completeness and correctness. Because in this case found that the perpetrators falsified accounting documents. Conclusion Through the analysis of the Trolley Dodgers’ case, we found internal control have weakness It don't have separation of duties and don't have independent check and performance. Also, Dodgers had internal control issues according to the Committee of Sponsoring Organisations’ (COSO) internal control framework . Analysis of the case of internal control, and finally gives three suggestions. Recommendations include segregation of duties , strengthen the monitoring and Must ensure that the accounting documents and accounting records of the completeness and correctness. Reference List: Book references: Romney, MB & Steinbart, PJ 2009, Accounting information systems, 11th edn, Pearson Prentice Hall, Upper Saddle River. Academic Journal articles references: Bonita K Peterson and Thomas H Gibson. ‘Student health services: a case of employee fraud’ In Journal of Accounting Education 2003 21(1):61-73 HFM (Healthcare Financial Management); ‘ Illinois Medicare carrier guilty of fraud, agrees to a $144 million settlement. ’ September 98, Vol. 52 Issue 9, p10, 1/4p LIN LIN Trolley Dodgers Case CASE STUDY: THE TROLLEY DODGERS 1. Identify the key audit objectives for a client’s payroll function. Comment on both objectives related to tests of control and those related to tests of control s and those related to substantive audit procedure. The key audit objectives for client’s payroll function in this Trolley Dodgers Case are: i. Occurrence ii. Completeness iii. Accuracy iv. Posting & Summarization v. Classification vi. Timing i. Key Audit Objective : Occurrence Dodgers must recorded payroll payments for existing employees only and should have separation of duties for each task. Test of Control: Examine internal control to see if the payroll payments are for exiting work and existing employees. The test could be examining all the workers time cards, personnel files and review organization chart. They also can discuss with employees and observe duties being performed. The tests would examine printouts of transactions rejected by the computer as having nonexistent employee numbers. Substantive Test of Transactions: The test to see if the right dollar amount in the payrolls were recorded and paid properly. They also test to review large dollar amount in the journal entries, general ledger and payroll earnings. Examine cancelled checks for proper endorsement could be compare with a personnel record. ii. Key Audit Objective : Completeness Dodgers must record all existent payroll transactions. Test of Control: The test is to see if the existing payrolls are recorded. If employees do not get any payment, so they can directly report to the employer. They also test to review the renumbered payroll check to find the missing one. Substantive Test of Transaction: They can compare the book and payroll bank statement. Therefore, they will prove the bank reconciliation and can look for unmatched dollars amount. iii. Key Audit Objective : Accuracy Dodgers recorded payroll transactions are for the amount of time actually worked and at the proper pay rates accuracy. Test of Control: The test is to see if the right hours and right rate are recorded and tax withholding is correct. Batch totals are compared with computer summary reports. Auditors could examine authorization in payroll records and personnel files. Substantive Tests of Transaction: To test for exact dollar amount, auditors could recalculate gross and net pay. They also can compare pay rate with the industry, review cancel check withholdings by referring to tax tables and authorization forms in personnel file. iv. Key Audit Objective: Posting and Summarization. Dodgers recorded payroll transaction properly included in the master file also properly summarized. Test of Control: When payroll master file totals are compared with general ledger totals, auditors should examine initialed summary total reports indicating that comparison has been made. They also must examine indication of internal verification. Substantive Test of Transaction: Test clerical accuracy by footing the payroll journal and tracing postings to the journal ledger and the payroll master files. v. Key Audit Objective : Classification Dodgers classify all payroll transaction properly and efficiently. Test of Control: They should review charts of accounts. If the account classifications are internally verified, then they can examine indication of internal verification. Substantive Test of Transaction: They can review time cards and job ticket, and trace through to labor distribution. They should compare classification with chart of accounts or procedures manual. vi. Key Audit Objective : Timing Dodger must record all payroll transaction immediately, on the correct date and right amount. Test of Control: Auditors should examine procedures manual and observe when recording takes place and examine indication of internal verification. Substantive Test of Transaction: The auditor compare date on checks with date in the payroll journal and compare date on check with date the check cleared the bank. 2. What internal control weaknesses were evident in the Dodgers’ payroll system? Internal control is a process, affected by an entity’s board of director, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in reliability of financial reporting, effectiveness and efficiency of operations and compliance with laws and regulations. Internal control weakness in the Dodgers’ Payroll System are from the design of internal control, no independent check and performance, no separation of duties, the weakness of work environment, and required vacation for senior manager. . Design of internal control Campos, the operations payroll chief have designed the internal control by himself and implemented a new payroll system that only can be fully understand by him. As we know, the purpose of design the internal control is to prevent or detect material misstatement in the financial statement. Due to this case, Campos can easily commit fraud because there are no other people that can understand the design of the internal control. ii. No independent check and performance Campos controlled the system so completely that he personally filled out the weekly payroll card for each of the four hundred employees. He can record any fraudulent statement because there is no evidence that shows whether the record is reliable or not. iii. No separation of duties Campos took advantage of his authorization because he was the trusted employee who got trusted too much from Dodges’. When he was on vacation, he came back and did the payroll. There is no separation of the custody of assets from accounting. A person who has temporary or permanent custody of an asset should not account for that asset. This is because by allowing one person to perform both function increases the risk of that person disposing of the asset for personal gain and adjusting the records to cover up the theft. As we can see in this case, Campos was the only one who responsible for every task. iv. Weakness of the work environment There is collusion between employees and management. This showed that both Campos and his cohort have low work ethic. Campos routinely inflated the number of hours worked by several employees and then split the resulting over payment fifty-fifty with those individuals. In addition to this, Campos also embezzle several hundred thousand dollars from his employer. 3. Identify audit procedure that might have led to the discovery of the fraudulent scheme mastermind by Campos. Audit procedure is the detailed instruction for the collection of a type of audit evidence that is to be obtained at some time during the audit. i. The auditor must understand clearly the flow chart Auditor should go through the Dodger’s payroll flow chart. The auditor must understand clearly the flow chart. From that, the auditor can trace how the payroll system is going on actually. Then, the auditor would see there are no independent checks that have been done by Campos. The payroll department also does not have segregation of duties and all that work is done by Campos only. ii. The auditor can interview employees in payroll department. The auditor can interview employees in payroll department. The auditor can ask whatever question that they think it’s very important and need to know. Like, how much Campos pay for daily operations works for every level of staff, and how Campos manage the time card. The auditor will know more detailed about the payroll process. ii. The auditor test for nonexistent employees For make sure the all transaction that have recorded by Campos and payroll department is really exist and they make payment to the non fictitious employees, the auditor compare names on cancelled checks with the time card have created. The auditor can scan the endorsement on cancelled checks. Furthermore, auditor also can make comparison on personal fi les of employees with time card that created. Other than that, the auditor can run test of control by selected transaction in the payroll with Human Resources department. The auditor can select a week check transaction and examine the first fifty checks, select the fifty checks with the largest amounts, select the checks randomly or select those checks the auditor thinks are most likely to be in error or a combination of this method could be used. Besides that, the auditor request surprise payroll payoff from payroll department. When the auditor requests for payroll payoff suddenly, for sure the payroll department do not chance and do not have enough time to make correction on their system. So, Auditor will see the real transaction that have make by that department. Finally, the uditor can trace the misstatement, fraud and error easily. iv. The auditor tests for fraudulent hours Other than that, the auditor also can reconcile the total hours paid in the payroll records with and independent record of hours worked. Auditor would see, if payroll record transaction is true based on the time card or not. The auditor can trace if the record keeping employee s have intention to do that fraud. v. The auditor compare pay rates with the same positions in other baseball team in the league. The auditor also should understand business nature and make comparison with another similar business nature. From that result, the auditor will know how much is exactly pay rates usually paid to the professional baseball. After done that activity, the auditor is able to identify the pay rates that put by Campos to the every level worker is it relevance or not. vi. The auditor examines the large payroll checks. Last steps, that auditor use to discover the fraud is by examine the largest payroll checks out. The auditor reconciles the checks between the payroll record, time card, and all relevance data. Auditor would see which one fictitious transaction that has been made by Campos.

The Devil in Disguise Comparing and Contrasting the Devil...

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