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financial investigation and forensic accounting

Questions and Answers of Financial Investigation And Forensic Accounting

Define a real option. Why is there any value attributed to a real option?
Use an Internet search engine such as Google to search the terms cyber insurance and hacker insurance until you find an example of an insurance policy that provides coverage for cyber attacks. Read
Use the search engine at \(h\) ttp://etiolated.org to determine if your university has had an Internet security breach. If such a breach occurred, was it revealed by your univer sity? Was the
When Will It Be Available? The 2002 and 2003 income statements for Webster Stores follow. Webster Stores is an e-tailer that sells high-end clothing over the Internet. Although its website has
My Sales Are Lost, and I Can't Find Them. Archer Meddleton, Inc. has developed a successful e-tail business related to the sale of antiques. Archer keeps numerous marketing statistics about its web
Really, It's an Option. Burleigh Tech has developed an optioned strategy to compete in a new software market. Its new software package is a security product that identifies a cyber attacker entering
Rockie II. PaperDyne is a high-tech company that installs its own firewall system called "The Rock" for its clients. A new version of the Rock-"Rockie II"-was in development. Last year, company sales
What makes measuring damages in personal cases different from the cases described in Chapter 10?
What are some of the characteristics of a victim in a personal injury case that might impact on the calculation of economic damages?
Given that typically both the plaintiff's and the defendant's experts start their estimation of damages with the plaintiff's actual wages data, how can they come to different conclusions about the
What are commonly used components when measuring economic damages in a wrongful discharge case? Describe each component and explain why it should be used in the damage calculation.
What are fringe benefits? What are common components of fringe benefits?
Should fringe benefits be used in the computation of economic damages in a wrongful discharge case? Why or why not?
Describe some of the commonly used theories for the inclusion of fringe benefits in the computation of economic damages.
What are some of the commonly used resources that experts use in evaluating a personal injury case and in computing economic damages?
What kind of information can be found in the "Economic Report of the President?" Find a web site that contains the "Economic Report of the President" and review the information that is available
If a plaintiff in a case is currently alive and healthy, why is it appropriate to adjust damage estimates for "probability of life?"
If a plaintiff states clearly that he or she plans to stay in the workforce until the age of 65, then there is no need to adjust any damage calculations for "expected work life." Do you agree with
Go to the web and find the U.S. Department of Labor: Bureau of Labor Statistics. Review the materials that you found. What did you find that (1) was unexpected, (2) was most interesting to you, and
What, if anything, would be different in evaluating the economic damages between a case in which an employee was permanently disabled in a job-related accident and a case in which an employee was
Describe the nature of damages that result in the loss of household services.
What are the components of measuring the economic damages from the loss of household services?
Describe how an expert would evaluate the economic damages resulting from the loss of household services.
Go to the web and find The U.S. Census Bureau, Statistical Abstract of the United States. Review the information provided. What did you find that (1) was unexpected, (2) was most interesting to you,
What is the role of a financial expert in the determination of the extent of injuries and the amount of disability resulting from an accident?
What, if any, use does a financial expert witness make of information relating to the extent of injury or disabilities a plaintiff experienced as the result of an accident?
What is meant by "job-related costs?" What are some common components of job-related costs?
Do job related costs enter into the calculation of economic damages? If so, how are they used? What is the logic for using job-related costs in a damage calculation?
What is meant by "mitigation" of damages with respect to lost wages?
You were a "whistle-blower" in a case in Montana. You successfully proved to the court that you were wrongfully discharged. During the damages phase of the case, the company that fired you argued
Go to the web and look for The U.S. Census Bureau, Statistical Abstract of the United States: 2001. What kind of information did you find? What information that you found seems like it would be
Jimmy Jones was on his way to work when he was hit broadside by a truck that ran a red light. Jimmy suffered twenty seven broken bones, numerous lacerations, and a variety of other medical problems.
Describe COBIT's goals.
What is slack space and how is it created?
Can deleted files always be recovered? Explain your answer.
How can timestamps be altered?
For what purposes do computer forensic specialists analyze electronic data?
What are the dates found on an electronic file that is currently being used?
In what ways can electronic evidence be destroyed so that it is no longer admissible in court? Explain your answer.
The Securities and Exchange Commission recommended the internal control framework used by which organization?
Under the COSO framework, what general IT guidelines have been established?
What organization is now responsible for setting the auditor's attestation standards?
List some examples of imaging software.
List some examples of data extraction software.
What technical skills are needed for electronic evidence collection?
What does comparing the hash values of two files show?
What is John the Ripper?
Hashing can be done on what types of files?
What legal instrument (document) is needed for the seizure of a computer considered to be part of a cybercrime?
Which Amendment to the U.S. Constitution might restrict the seizure of electronic property that is part of a cybercrime investigation? Why?
What is magnetic force microscopy? investigation of Zipf's Law for fraud detection." Decision Support Systems. (2008) 40, 70-83.66 See Hermetic Word Frequency Counter, Advanced Version
Which software tool can be used to view and investigate hexadecimal data on a disk?
Using HashCalc. Use HashCalc to check the hash codes on the two identical files. Once it is determined the two files have the same hash codes, delete a word in one of the files. Now run another hash
Right On. Describe what is meant by the "linear view" used with paper documents.
Changing Times and Dates. Use files that you have been working with in the chapter to complete the following.a. Use Properties to view the electronic dates on the two files. Record all information
Focus. Describe why weak IT controls and security may be the Achilles' heel of financial reporting.
Delete It and Go Free! Henry C. Yuen, the former chief executive officer of Gemstar-TV Guide International, was under investigation by the Securities and Exchange Commission (SEC) for committing an
Cross Word. Solve the following crossword puzzle dealing with the chapter's terminology. 1 m 7 4 20
Career Focus. Identify: (a) the characteristics of each of the following certifications; and (b) the professional group that provides these certifications.a. Certified Internal Auditorb. Certified
Ten-Second Car Mistakes. Review the following payroll files for the last two years for Felix Tao, a ten-second car builder from Dallas, Texas. Felix rebuilds Hondas to run the quarter mile in ten
Which of the following software packages is used to investigate slack space?a. PeopleSoftb. Encasec. SAPd. IDEA
Motorola, Inc., fired its CFO, Paul Liska, in January for a number of reasons related to his performance as stated by Motorola. Liska has filed a suit against Motorola for the conditions of his
Describe the function of the Windows field in the TCP/IP headers.
Explain two methods, as briefly described in the chapter, that a hacker might use to tamper with a network.
Describe how an initial TCP/IP connection is made.
Identify the following IP addresses with the organization that owns them.a. 207.246 .6 .128b. 209.3 .112 .1c. 164.58 .120 .10d. 211.213 .248 .213
What are the main advantages of adopting the OSI model throughout the world?
Using the general search engines Google and Altavista and the meta search engine Dogpile, look up the term leptospirosis. Print out the top three websites returned by the search engines and comment
Use the Address Resolution Protocol (ARP) utility in Windows to identify the MAC address on a PC. Print out the results and identify the MAC address on the print out.
Incident Response Report. On June 30, 2004, Hank Law, webmaster at the MacVee Software Company located in Hyattsville, Maryland, detected suspicious activity on its web server. After checking, he
Attack! Attack! White Florist is a large distributor of flowers on the U.S. East Coast. The company has a web server farm where customers can bulk order flowers online. Two days before Christmas, one
Finding Ports of Call. Netstat shows you the ports that are open on your computer. It also allows you to detect any unauthorized programs that might be running on your computer's ports and collecting
Where's the Teeth in Ethics? HP executives admitted that outside investigators had used a technique called "pretexting," or posing as someone else to obtain phone records of reporters and board
Transfer it Here. Viria Ventures is a venture capital firm run by Henry J. Kyler and Larry Wills (LW). Viria is thinly funded without a track record, and as a consequence the investment opportunities
Footnote Number 27. Morgan Stanley's Prime Brokerage Division provides financial and administrative services to numerous hedge funds. As a consultant to Morgan Stanley and its Information Technology
Forensic Audits. Present arguments that you believe a forensic audit will never become an accepted fraud detection practice.
LinkedIn. Select a student team and develop a LinkedIn page (http://www.linkedin.com/ ns). The LinkedIn page can be based on a fictitious or real person. The purpose of the LinkedIn page is to
Profiling. Go to the FBI website (http://www, fbi.gov) and find a description of a financial fraud. The FBI site provides numerous descriptions of financial fraud cases that they have prosecuted.
What is a cybercrime?
Discuss the reasons a forensic accountant may need to know about viruses, denial of service attacks, forging e-mail, and unauthorized computer access.
What is the best way to prevent attackers from exploiting well-known bugs to gain access into a web server?
Why are all these hacker tools and techniques so readily available on the web?N.J. Stat. AnN. §2A:38A-1 - §2A:38A-6 and §2C:2023 - §2C:20-32; N.M. StAT. ANN. §30-45-1 - §30-45-7; N.Y. Penal Law
If social engineering is the reason that confidential financial information was revealed, what needs to be done to prevent this from occurring in the future?
Discuss the problems that may be created for the forensic investigator if "unauthorized access" is legislatively viewed as a property crime.
Explain why the OECD's recommendation No. 3 may not be effective in deterring \(\mathbb{I P}\) spoofing.
What provisions in the Patriot Act have been enacted to make it easier to apprehend cybercriminals?
Discuss whether it would be better to contact federal or state law enforcement officials if an Alaskan business has become the victim of a cybercrime.
Discuss how it might be possible to detect whether a message is hidden in a digital photo.
Compare the computer crime-related statutes that have been enacted in the states of:a) Nevada;b) Alaska.
Unauthorized Access. Ted Munice has recently been fired. He had been the payroll accountant at Texas Shipping in Galveston, Texas. The systems administrator had determined that someone had logged
Computer Fraud? Marcie Lewis and Fred Cisco worked as accounting mangers atSave-LotFood Stores. The Company distributes stock options to its 10,000 employees as part of their compensation package.
Cybercrimes and Cybercrimes. The recommendations from the Council of Europe's Convention on Cybercrime contain some of the most recent descriptions of cybercrimes.a. Review the Convention in Appendix
In-flight Crime. Nicole Freedman, a U.S. citizen, was on an Air India flight from New York to London on May 15, 2003. Midway over the Atlantic, she used an airplane phone to execute the transfer of
Cyber Skill Set. List two organizations that could help an accountant develop the basic skill set listed in the chapter section, Guidelines for Cybercrime Management. These may be training
Backdoors. Your consulting firm, Higher Associates, installed an online ordering system for Lotus Flower shops two months ago. On Monday, you have received a frantic call from Mark Wellmen, the owner
Sniffing Around. Many times sniffers are used to collect and analyze data going across a network. Sniffing software can be used to collect passwords and other confidential information. Sniffers are
Hot Tip. Dan Wilmer, a small businessman, was facing a cash crunch in business operations at his company Always-Behind-You Trailer Sales. He is desperate to locate a source of short-term financing or
The U.S. government is highly concerned that critical infrastructures in the United States are vulnerable to a cyber attack from criminal gangs, terrorists, or hostile governments. Assume you are
Make a list of valuable digital assets and describe why they have value. TRADING CENTER BENS WAS RELEASED AFTER THE MARKET CLOSE WATCH SORX.PE LIKE A BASE TRADING ALERT! TRE ATERT IN C Stonebridge
Are all monopolies illegal in the United States?

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