1. What internal control procedure(s) would be most effective in preventing the following errors or fraudulent acts?

a. A programmer obtained the payroll master file and increased his salary.

b.Some time cards were lost during payroll preparation; consequently, when paychecks were distributed, several employees complained about not being paid.

c. A large portion of the payroll master file was destroyed when the disk pack containing the file was used as a scratch file for another application.

2. Explain the eXtensible Business Reporting Language (XBRL) in detail?

Define Balanced Scorecard and and explain how it is reflect organization perspectives .set example from Saudi firms.

4.Explain the concept of Resources, events, agents (REA) and its Database design process.