As the engagement Senior, you are responsible for completing the audit of the revenue cycle for Best City, a specialty retailer of consumer electronics, home office products, entertainment software, appliances and related services.
Best City (BC) is headquartered in Richmond, VA with over 450 retail outlets across the Eastern and Midwestern United States. The Company operates retail stores and successful websites under the brand names Best City and BC (www.BestCity.com and www.BC.com). Total sales for the fiscal year ending 12/31/16 were $5.4 billion; $4.3 billion were generated by its retail stores, while $1.1 billion were generated by its e-commerce websites.
Unfortunately, as part of year-end cut-off testing, you notice a few potential “red flags” for fraud within some of the website sales transactions that you believe should be reported to the audit manager and partner.
REQUIRED: Please briefly discuss any “red flags” for fraud within the following documents (including the type of fraud scheme suggested by each “red flag”).
NOTE: Assume no sales tax is charged for online sales.
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Best City, Inc. 8945 Main Street |
Uniform Bill of Lading (Domestic) |
Shipper No. 315AD |
Date: 12/29/2016 |
Document No. 264889 |
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Richmond, VA |
FOB Destination |
|||
|
23126 |
TO: Peter Venable |
Vehicle #7 |
Carrier Name (2 day deliv.) |
Old Dominion |
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264 Mason Street; Columbia, SC 29201 |
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Quantity Shipped 2 |
Phillips 25 inch LCD Monitor |
Weight 6.2 lbs |
Rate $1.53 per lb |
Charge $9.49 |
|
1 |
HP EliteBook 1040 Laptop |
15.6 lbs |
$1.53 per lb |
$23.87 |
|
|
Total $33.36 |
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|
|
||||
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Best City, Inc. 8945 Main Street |
Uniform Bill of Lading (Domestic) |
Shipper No. 389RB |
Date: 12/29/2016 |
Document No. 264891 |
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Richmond, VA |
FOB Destination |
|||
|
23126 |
TO: Chris Perry |
Vehicle #8 |
Carrier Name (2 day deliv.) |
Old Dominion |
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174 Salem Way; Fairfax, VA 22031 |
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Quantity Shipped 1 |
HP OfficeJet Pro 8720 Printer |
Weight 5.3 lbs |
Rate $1.52 per lb |
Charge $8.06 |
|
|
Total $8.06 |
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Best City, Inc. 8945 Main Street |
Uniform Bill of Lading (Domestic) |
Shipper No. 392RB |
Date: 12/30/2016 |
Document No. 264893 |
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Richmond, VA |
FOB Shipping Point |
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23126 |
TO: Sylvia Creel |
Vehicle #9 |
Carrier Name (2 day deliv.) |
Old Dominion |
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7387 Tristram Drive; Pfafftown, NC 27040 |
||||
|
Quantity Shipped 2 |
Dell Inspiron 17.3 inch Laptop |
Weight 9 lbs |
Rate $1.51 per lb |
Charge $13.59 |
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1 |
55 inch LG TV |
34 lbs |
$1.51 per lb |
$51.34 |
|
Total $64.93 |
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Best City, Inc. 8945 Main Street |
Uniform Bill of Lading (Domestic) |
Shipper No. 318AD |
Date: 1/5/2017 |
Document No. 264921 |
|
Richmond, VA |
FOB Destination |
|||
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23126 |
TO: Scott Ziegler |
Vehicle #6 |
Carrier Name (2 day deliv.) |
Old Dominion |
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381 Amazon Way; Athens, GA 41040 |
||||
|
Quantity Shipped 1 |
MacBook Pro 15.4 inch |
Weight 13 lbs |
Rate $1.55 per lb |
Charge $20.15 |
|
1 |
65 inch Sony TV |
43 lbs |
$1.55 per lb |
$66.65 |
|
1 |
Garmin DriveSmart 61 LMT |
1.4 lbs |
$1.55 per lb |
$2.17 |
|
1 |
HP OfficeJet Pro 8710 |
5.2 lbs |
$1.55 per lb |
$8.06 |
|
Total $97.03 |
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Best City, Inc. 8945 Main Street |
Charge Sales Invoice (Domestic) |
Credit Terms n/30 |
Date: 12/31/2016 |
Document No. 318519 |
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Richmond, VA |
||||
|
23126 |
Customer ID: VENAB0012 |
Bill of Lading |
||
|
Name: Peter Venable |
No. 264889 |
|||
|
Quantity Shipped
2 |
Phillips 25 inch LCD Monitor |
Unit Price 371.00 |
Discounts 0.00 |
Extension $742.00 |
|
1 |
HP EliteBook 1040 Laptop |
1,239.00 |
0.00 |
$1,239.00 |
|
|
|
Total $1,981.00 |
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|
|
||||
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Best City, Inc. 8945 Main Street |
Charge Sales Invoice (Domestic) |
Credit Terms n/30 |
Date: 12/31/2016 |
Document No. 318522 |
|
Richmond, VA |
||||
|
23126 |
Customer ID: PERRY1433 |
Bill of Lading |
||
|
Name: Chris Perry |
No. 264891 |
|||
|
Quantity Shipped 1 |
HP OfficeJet Pro 8720 Printer |
Unit Price 285.00 |
Discounts
0.00 |
Extension $285.00 |
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|
|
|||
|
Total $285.00 |
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Best City, Inc. 8945 Main Street |
Charge Sales Invoice (Domestic) |
Credit Terms n/60 |
Date: 12/31/2016 |
Document No. 318548 |
|
Richmond, VA |
||||
|
23126 |
Customer ID: CREEL7291 |
Bill of Lading |
||
|
Name: Sylvia Creel |
No. 264893 |
|||
|
Quantity Shipped 2 |
Dell Inspiron 17.3 inch Laptop |
Unit Price 1,324.00 |
Unit Discount 264.80 |
Extension $2,118.40 |
|
1 |
55 inch LG TV |
862.00 |
172.40 |
$689.60 |
|
Total $2,808.00 |
|
Best City, Inc. 8945 Main Street |
Charge Sales Invoice (Domestic) |
Credit Terms n/60 |
Date: 12/31/2016 |
Document No. 318525 |
|
Richmond, VA |
||||
|
23126 |
Customer ID: ZIEGL0005 |
Bill of Lading |
||
|
Name: Scott Ziegler |
||||
|
Quantity Shipped
1 |
Macbook Pro 15.4 inch |
Unit Price 1,460.00 |
Discounts 0.00 |
Extension $1,460.00 |
|
1 |
65 inch Sony TV |
1,980.00 |
0.00 |
$1,980.00 |
|
1 |
Garmin DriveStart 61 LMT |
212.00 |
0.00 |
$212.00 |
|
1 |
HP OfficeJet Pro 8710 |
147.00 |
0.00 |
$147.00 |
|
Total $3,799.00 |
In: Accounting
The table shows the results of a survey of 100 authors by a publishing company.
| New Authors | Established Authors | Total | |
|---|---|---|---|
| Successful | 10 | 30 | 40 |
| Unsuccessful | 10 | 50 | 60 |
| Total | 20 | 80 | 100 |
Compute the following conditional probability.
An author is established, given that she is successful.
2) The table shows the results of a survey of 100 authors by a
publishing company.
| New Authors | Established Authors | Total | |
|---|---|---|---|
| Successful | 15 | 25 | 40 |
| Unsuccessful | 10 | 50 | 60 |
| Total | 25 | 75 | 100 |
Compute the following conditional probability.
An unsuccessful author is established.
In: Statistics and Probability
browse the media for a current article related to economics concepts then do the following
A clear and concise sentence stating the question at issue;
A brief summary of the author’s position. Don’t summarize the entire article. Present only a direct, clear and concise statement of the author’s position on the issue being discussed;
Your assessment of the quality of supporting evidence presented by the author;
A description of key assumptions made by the author to arrive at his/her conclusions;
Your own perspectives on the issue and its impacts on individuals, societies, and/or countries, hopefully taking into account some economics principles
In: Economics
In: Finance
Health Belief Model (HBM) and Pender’s Health Promotion Model (HPM) as applied to the Timmerman article “Addressing Barriers to health Promotion in Underserved Women” by Timmerman. Please number your answers with the numbers below.
1. What aspects of the HBM and HPM did the author explore in the
article?
2. What approaches did the author recommend to enhance health
promoting behaviors?
3. Do you think the author’s recommendations will be helpful to
enhance health promotin behaviors in this population?
4. What other recommendations do you suggest may be helpful for these women?
In: Nursing
#Last problem, you wrote a function that generated the
all-
#time win-loss-tie record for Georgia Tech against any other
#team.
#
#That dataset had a lot of other information in it. Let's
#use it to answer some more questions. As a reminder, the
#data will be a CSV file, meaning that each line will be a
#comma-separated list of values. Each line will describe one
#game.
#
#The columns, from left-to-right, are:
#
# - Date: the date of the game, in Year-Month-Day format.
# - Opponent: the name of the opposing team
# - Location: Home, Away, or Neutral
# - Points For: Points scored by Georgia Tech
# - Points Against: Points scored by the opponent
#This line will open the file:
record_file =
open('../resource/lib/public/georgia_tech_football.csv', 'r')
#Here, add any code you want to allow you to answer the
#questions asked below over on edX. This is just a sandbox
#for you to explore the dataset: nothing is required for
#submission here.
spring2016.csv:
Date,Opponent,Location,Points For,Points Against
2016-12-31,Kentucky,Neutral,33,18
2016-11-26,Georgia,Away,28,27
2016-11-19,Virginia,Home,31,17
2016-11-12,Virginia Tech,Away,30,20
2016-11-05,North Carolina,Away,20,48
2016-10-29,Duke,Home,38,35
2016-10-15,Georgia Southern,Home,35,24
2016-10-08,Pittsburgh,Away,34,37
2016-10-01,Miami-FL,Home,21,35
2016-09-22,Clemson,Home,7,26
2016-09-17,Vanderbilt,Home,38,7
2016-09-10,Mercer,Home,35,10
2016-09-03,Boston College,Neutral,17,14
Who was the first team Georgia Tech ever played against?
How many points has Georgia Tech scored all-time against Auburn?
How many points has Auburn scored all-time against Georgia Tech?
What is Georgia Tech's all-time record in home games? Enter your response in the same style as the previous problem's output, Wins-Losses-Ties; for example, 100-50-25. incorrect
What was Georgia Tech's record in all games played in the 2009 calendar year? Enter your response in the same style as the previous problem's output, Wins-Losses-Ties; for example, 100-50-25. incorrect
What is Georgia Tech's all-time record in the month of October? Enter your response in the same style as the previous problem's output, Wins-Losses-Ties; for example, 100-50-25. incorrect
Georgia Tech played in the SEC from 1933 to 1963. What was its record during this time? Enter your response in the same style as the previous problem's output, Wins-Losses-Ties; for example, 100-50-25. incorrect
Against what team has Georgia Tech scored the most points? incorrect
What is one of the two teams that Georgia Tech has played, and yet has never scored any points against? Name either team. incorrect
How many teams has played Georgia Tech and never scored a point? incorrect
Against what team does Georgia Tech have the highest scoring differential (points for minus points against) all-time? incorrect
Among teams that Georgia Tech has played at least 5 times, against which team does Georgia Tech have the highest average score differential (points for minus points against, divided by number of games)?
In: Computer Science
You are provided with some commonly occurring materials like glass, wool, fur, Styrofoam, aluminum foil etc, in various shapes and sizes. You are also given the ‘Tribo-electric’ series that includes these materials, and an electroscope. This lab requires you to come up with five simple experiments using a variety of these materials, where you charge up two objects by conduction, and then test whether they are charged or not using conduction, induction or polarization. Make sure you include one case of electroscope use for testing charge on an object, and at least one of repulsion between two objects carrying like charges. The experiments that you come up with can be made effective using the tribo-electric series, since it gives an indication of which two materials will charge up well on contact with each other, and which one will be positive or negative. Your lab report should include the following: Objective: A short and to the point sentence providing the objective of the lab. This will be followed by a list of your experiments as: Experiment #: A short sentence or two describing your experiment. Observation: What you actually observed. Explanation: Explain briefly what you observe. Include one full explanation of each process: conduction, induction, polarization, and also one of the working of the electroscope. Refer to the tribo-electric series where required. If you have explained a process once, you do not have to repeat it for other experiments; just mention the name of the process. An experiment that is theoretically sound may sometimes not work well when performed. If that is the case, include in your lab report the factors that you think contributed to the failure of that particular experiment.
1)Induction experiment : rub balloon on shirt (becomes negatively charged, then bring close to an aluminium foil ball ) show diagram on the charges
2)Polarization experiment : rub balloon with hair , neutral paper will be attracted to balloon.
On top is the instructions provided i came up with 2 experiments one induction and the other polarization please show a diagram for the charges (what happens) and explain what should be observed and theoretical explanations of induction and polirization in these specific experimets I came up with! :)
In: Physics
In: Economics
On May 19, 2012, a group of individuals, including Greg Hargus, rented a vessel (boat) from Ferocious and Impetuous, LLC d/b/a One Love Charters ("One Love"). Kyle Coleman captained the boat for One Love. While in Cruz Bay, Coleman saw two passengers throwing beer cans at Hargus. Coleman joined them and threw an empty plastic insulated coffee cup at Hargus, which hit Hargus on the head and allegedly caused him headaches and vision problems. Hargus brought suit against One Love, arguing that it was vicariously liable for Coleman's actions. Assuming Coleman was an agent of One Love, what is likely to be One Love's best defense to Hargus' vicarious liability theory? Explain.
In: Economics
Need this in MS VISIO.
Based on the following narrative description, conduct the conceptual data modeling and draw an Entity-Relationship diagram according to the requirements of NCAA Men Basketball. You should specify the key and non-key attributes for each entity type. For relationship types, you should specify: (1) the (min,max) cardinality ratios (you can use any representation notation), and (2) the relationship attributes if it is necessary to include them. If you discover the narrative is incomplete, provide reasonable explanations to complete the story. Supply these extra explanations along with your diagram. However, none of the assumptions you make can nullify or contradict the business rules stated. NCAA Men Basketball NCAA wants to develop a database to keep track of information about college men basketball. Each team belong to a University and associate with one conference. Teams have their mascots. A conference has several teams. Each team can has maximum of 60 players and a minimum of 20 players. Each player can only play for one team. Each team has 6 to 10 coaches. A coach can work only for one team. Each year, NCAA will schedule a set of games for each team, and two games for any two teams (e.g., UC and Xavier). Four qualified referees are assigned to each game. NCAA would like to keep track of the details of each game; such as game schedule (i.e., date, time, and game-place), and referees assigned, participating teams, and the final score. Attributes for players include name, admission-date, year (such as freshmen, sophomore, etc), major, GPA, blood-type, and birthday. Attributes for coaches are name, title, salary, address, and phone. Attributes for referees are name, referee-ID, salary, year-of-service, address, and gender. NCAA also wants to keep track of the performance details of players who participated in each game, such as the position they played in that game and the personal score, assistants, and fouls. NCAA also records the day when the team joins a particular conference. Deliverable: E-R diagram of your conceptual data modeling (I will not accept late homework.) The ER diagram should be prepared by a software tool (e.g., MS Visio).
In: Computer Science