Kế toán doanh nghiệp - Chapter 11: Information security and computer fraudLO#1 Describe the risks related to information security and systems integrity. LO#2 Understand the concepts of encryption and authentication. LO#3 Describe computer fraud and misuse of AIS and corresponding risk-mitigation techniques. LO#4 Define vulnerabilities, and explain how to manage and assess vulnerabilities. LO#5 Explain issues in syste...
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Kế toán doanh nghiệp - Chapter 11: Reporting and Interpreting Owners’ EquityUltimate control of a corporation rests with the stockholders. At their annual meeting, stockholders elect the board of directors and vote on important management issues facing the company. The members of the board of directors hire the executive officers of the corporation. Finally, officers of the corporation empower others to hire needed employe...
Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 467 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 11: Computer crime and information technology securityLearning objectives Carter’s taxonomy Risks and threats IT controls COBIT
12 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 437 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 10: Reporting and analyzing long - Term liabilitiesBonds do not affect owner control. Interest on bonds is tax deductible. Bonds can increase return on equity.
13 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 438 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 10: Accounting information systems and internal controlsLO#1 Explain essential control concepts and why a code of ethics and internal controls are important. LO#2 Explain the objectives and components of the COSO internal control framework and the COSO enterprise risk management framework. LO#3 Describe the overall COBIT framework and its implications for IT governance. LO#4 Describe other governance...
21 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 492 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 10: E - Business and enterprise resource planning systemsLearning objectives Nature & forms of e-business Enterprise resource planning systems Application service providers
11 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 460 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 10: Reporting and interpreting bondsA bond certificate is the bond document that each bondholder receives. When a company issues its bonds, it specified two types of cash payment in the bond contract: Principal. This amount is usually a single payment that is made when the bond matures. It is also called the par value or face value. For most individual bonds, the par value is $1...
30 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 524 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 9: reporting processes and extensible business reporting languageA data warehouse is a collection of information gathered from an assortment of external and operational (i.e, internal) databases to facilitate reporting for decision making and business analysis. Data warehouses often serve as the main repository of the firm's historical data, or in other words, its corporate memory and will often serve as an arc...
20 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 430 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 9: XBRLDefine the following terms as they relate to XBRL: extensible, specification, taxonomy, namespace, and instance document. Explain the history and structure of XBRL. Discuss ways XBRL can benefit organizations. Identify software tools for creating XBRL-tagged documents. Discuss internal control issues for XBRL.
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Kế toán doanh nghiệp - Chapter 9: Reporting and interpreting liabilitiesDefined as probable debts or obligations of the entity that result from past transactions, which will be paid with assets or services. Maturity = 1 year or less Maturity > 1 year Current Liabilities Noncurrent Liabilities
21 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 458 | Lượt tải: 0
