Questions
Facebook Investigation Scenario Part 1 Spring 2017 Note: the following scenario is fictional as are all...

Facebook Investigation Scenario Part 1 Spring 2017 Note: the following scenario is fictional as are all parties named in the story Initial Complaint: March 20, 2017– 8:41 AM.

Mary Jones, a junior at the University of New Haven has contacted local police stating that sometime between midnight on October 11th, 2016 and 8 am on March 20, 2017, her ex-fiancé, Pete Sampson, posted semi-nude pictures of Ms. Jones on his Facebook page and also called Ms. Jones several derogatory names on Facebook. Ms. Jones is very upset as many other students at the university have already seen and commented on her picture on Facebook. She feels that Mr. Sampson posted the picture as a way of harassing and humiliating her. As a criminal justice major, Ms. Jones is worried that Mr. Sampson’s postings may hurt her future career so she has contacted the local authorities.

In-person interview with Mary Jones: March 20, 2017– 9:30 am

Mary Jones is a 20-year-old criminal justice major at the University of New Haven in her junior year at the school. At approximately 8:00 am this morning, one of her friends texted Ms. Jones and asked her if she had checked out her ex- fiancé, Peter Sampson’s, Facebook page. When Ms. Jones loaded Mr. Sampson’s Facebook page she found a semi-nude picture of herself as well as derogatory comments about herself. When questioned about the origin of the picture, Ms. Jones stated that she had “sexted” the photo to Mr. Sampson sometime in the fall of 2014 when she and Mr. Sampson had just started to date. Ms. Jones also stated that she was only 17 years old at the time of the picture. Upon further questioning, Ms. Jones explained that she had Mr. Sampson had met in early September of their freshman year and had started dating immediately. While they had become engaged over the previous summer, Ms. Jones had broken off the engagement several weeks ago and had begun dating Mr. Sampson’s roommate, Michael Davis. Ms. Jones felt that Mr. Sampson had posted the picture in retaliation to her ending their relationship and that the purpose of Mr. Sampson posting the picture was to harass her and to cause harm to her reputation and to her potential career in law enforcement.

In-person interview with Peter Sampson: March 20, 2017 – 2:45 pm.

Peter Sampson is a 21-year-old criminal justice major in his junior year at the University of New Haven. During the interview, which took place in Mr. Sampson’s dorm room, Mr. Sampson confirmed that he and Ms. Jones had dated and that the relationship ended abruptly several weeks ago when Mr. Sampson discovered Ms. Jones in bed with Mr. Sampson’s roommate, Michael Davis. While Mr. Sampson was still visibly angry with Ms. Jones, he denied having anything to do with posting her picture and making comments about Ms. Jones on his Facebook page. Mr. Sampson further stated that following his discovery of Ms. Jones with Mr. Davis, Mr. Sampson deleted all of the digital photos he had of Ms. Jones as well as all correspondence between himself and Ms. Jones. Mr. Sampson claims to have used one Toshiba laptop computer that was a high school graduation gift for the past 3 years and that no one else has had access to the laptop over the past 24-hour period. When asked if anyone else had access to his computer in the past, Mr. Sampson stated that in Spring semester of 2016 he had loaned the laptop to his roommate, Michael Davis, so Mr. Davis could complete a paper because Mr. Davis’s laptop computer had been damaged and Mr. Davis had not yet gotten a new computer. Mr. Sampson again adamantly denied posting Ms. Jones’s picture on his Facebook page though he admitted that he had left the picture on his page until contacted by law enforcement. When asked who he thought might have posted the picture, Mr. Sampson stated that he believed that his roommate, Michael Davis, had posted the picture to get back at Mr. Sampson because of continuing hostilities between the two roommates following Mr. Sampson’s discovery of Ms. Jones with Mr. Davis. Officers did notice that Mr. Sampson had several “sticky” notes on his desk that contained his passwords for several online accounts including that of Facebook. As officers were preparing to leave, Mr. Sampson’s roommate, Michael Davis, returned to the room. When questioned about Mr. Sampson’s allegations that Mr. Davis had posted Ms. Jones picture, Mr. Davis denied any knowledge of the picture or of Mr. Sampson’s Facebook password. Mr. Davis stated that Mr. Sampson was trying to “pin” the posting of the picture of Ms. Jones on him in an attempt to get Ms. Jones back. When officers asked Mr. Davis about using Mr. Sampson’s laptop the previous Spring, Mr. Davis claimed that he did not remember whether or not he had ever used Mr. Sampson’s computer. Mr. Davis then stated he had to go to class and abruptly left.

Assignment .

Your team of digital forensics and computer crime investigators has been assigned this case. Your goal is to attempt to determine who posted Mary Jones’s photo on Facebook.

In: Computer Science

Anorexia Nervosa Case Study - see below before answering questions 1-5 Melissa is in her second...

Anorexia Nervosa Case Study - see below before answering questions 1-5

Melissa is in her second week of hospitalization in an inpatient eating disorder specialized hospital unit. She is a 15-year-old Hispanic female who immigrated to the Unites States 6 years ago. Her parents report preoccupation with her body and food intake beginning at 12 years of age. Upon admission, Melissa’s weight is 78 pounds, her height is 62.25 inches, and her body mass index (BMI) is 14.2.

Patient began menses at the age of 12 and, due to typical adolescent developmental changes, reported feeling uncomfortable in her body. At this time, she measured 58 inches and weighed 93 pounds, 76th percentile BMI for age). She learned she could restrict through seeing her mom diet at home and began counting her calories. She would aim for less than 1000 calories per day and began walking for 30 to 60 minutes daily. After 6 months, halfway through her sixth-grade year, Melissa had dropped to 82 pounds and did not grow in height during this time; she dropped to the 46th percentile (BMI for age) and stopped menstruating. Melissa’s parents began worrying and started to adapt a Maudsley/family-based therapy approach that included eating all meals at home with them. She would continue to restrict at school and exercise as much as she could but was able to gain weight back and by the beginning of 7th grade was up to 105 pounds and grew 2 inches.

Melissa continued to be monitored by her pediatrician and entered high school with a height of 61 inches and weighed 112 pounds. Entering high school, Melissa quickly became stressed with the high demand of her classes and began restricting again, this time down to approximately 500 to 800 calories per day. By January of this year Melissa’s weight had dropped to 89 pounds, so she began outpatient treatment. Her typical daily intake before admission was 1 cup coffee in the morning with an apple. For lunch she had salad that she packed from home with 3 ounces of sliced turkey on it and a ½ cup of brown rice with balsamic vinegar. For dinner she had two pieces of Laughing Cow cheese with steamed vegetables in her room, telling her parents she had too much work to do to sit at the table. If she got hungry at night, she would have an individual bag of fat-free popcorn. She also reported 60 to 90 minutes of walking or running per day at the gym after school.

Since her first onset of menses, Melissa was getting her period on average 4 to 5 times per year; however, it has now been 6 months since her last period. Melissa denies any purging or laxative abuse. At her most recent pediatrician appointment, Melissa lost another 2 pounds since the week prior, and her heart rate was 68. The doctor recommended inpatient hospitalization for refeeding.

Since being in the hospital, Melissa has struggled with eating 100% of her meals and has been caught hiding food in her napkin and spilling her supplements out in the garbage when staff is not looking. The staff report she is consuming on average 60% to 75% of her three meals and two snacks. She reports fearing any foods high in fat such as cheese, fried foods, desserts of any kind, meat, oils, and potato chips.

Medical history: Amenorrhea, hypokalemia

Current medications: MVI with trace minerals, thiamine daily

Inpatient calorie prescription: 3000 kcal/day + 8 fl oz Ensure Plus

BP: 89/58

Pulse: 58

1. List the essential criteria for the diagnosis of anorexia nervosa (AN). Indicate Melissa’s AN subtype.

2. What indications supporting hospitalization did Melissa meet before her admission?

3. What would you expect to find in nutrition-focused physical examination of Melissa?

4. What is a reasonable weight gain goal during hospitalization for Melissa?

5. What are some behavioral or psychological treatment approaches that could be used to help Melissa?

In: Nursing

QUESTION 1 Which of the following scenarios are most suitable for the chi-square test for difference...

QUESTION 1

  1. Which of the following scenarios are most suitable for the chi-square test for difference in proportions?
    Hint: There are 3 correct answers.

    a.

    You want to know whether there is any difference between the average number of females and the average number of males who prefer working for a boss of the opposite gender as compared to a boss of the same gender.

    b.

    You are curious to find out if there is any difference in the average incomes among the U.S., Canada and the U.K.

    c.

    You wonder whether there is any difference in the proportions of smokers between female high school students and male high school students.

    d.

    You are interested in finding out whether the proportions of students who agree that NAU should increase its tuition further are the same across freshmen, sophomores, juniors and seniors.

    e.

    You are interest in finding out whether the percentages of PCs that break down within the first month are the same across five different manufacturers.

    f.

    You want to know whether the percentage of republicans who favor a tax cut is higher than the percentage among democrats.

QUESTION 2

  1. Which of the following scenarios are most suitable for the chi-square test for independence?
    Hint: There are 2 correct answers.

    a.

    You want to know if there is any connection between a person’s hair color and eye color.

    b.

    You want to know whether there is any difference between the average number of females and the average number of males who prefer working for a boss of the opposite gender as compared to a boss of the same gender.

    c.

    You are curious to find out if the variations of smokers are the same across freshmen, sophomores, juniors and seniors at NAU.

    d.

    You wonder whether political party affiliation is related to gender.

    e.

    You are curious to find out if there is any difference in the average incomes among the U.S., Canada and the U.K.

    f.

    You want to know whether median income of republicans are higher than the median income of democrats.

QUESTION 3

  1. Which of the following scenarios are most suitable for the Z test for difference in two proportions?
    Hint: There are 2 correct answers.

    a.

    You are interested in finding out whether the proportions of students who agree that NAU should increase its tuition further are the same across freshmen, sophomores, juniors and seniors.

    b.

    You are interest in finding out whether the percentages of PCs that break down within the first month are the same across five different manufacturers.

    c.

    You wonder whether political party affiliation is related to gender.

    d.

    You want to know if there is any connection between a person’s hair color and eye color.

    e.

    You wonder whether there is any difference in the proportions of smokers between female high school students and male high school students.

    f.

    You want to know whether the percentage of republicans who favor a tax cut is higher than the percentage among democrats.

    g.

    You are curious to find out if there is any difference in the average incomes among the U.S., Canada and the U.K.

    h.

    You want to know whether there is any difference between the average number of females and the average number of males who prefer working for a boss of the opposite gender as compared to a boss of the same gender.

QUESTION 4

  1. When should the Marascuilo procedure be used?

    a.

    To find out if there is any difference in any pair of population proportions when one fails to reject the chi-square test for two proportions.

    b.

    To find out if there is any difference in any pair of population proportions once the chi-square test for more than two proportions is rejected.

    c.

    To find out if there is any difference in any pair of population porportions when one fails to reject the chi-square test for more than two proportions.

    d.

    To find out if there is any difference in any pair of population proportions once the chi-square test for two proportions is rejected.

QUESTION 5

  1. The computation and operation procedure of the chi-square test for independence is exactly the same as those of which of the following?
    One correct answer.

    a.

    one-way ANOVA F test

    b.

    Z test for difference in two proportions

    c.

    Tukey-Kramer procedure

    d.

    Chi-square test for difference in more than two proportions

    e.

    Marascuilo procedure

    f.

    Z test for difference in two means

In: Math

Dan & Eric have been friends since high school, they then left the country for the neighboring South Africa, to attend varsity "their best times of their lives"

Dan & Eric have been friends since high school, they then left the country for the neighboring South Africa, to attend varsity "their best times of their lives" they enrolled at the renowned Rhodes University, Grahamstown, in the eastern cape. Dan pursued the "CA dream" & enrolled for a post graduate diploma in accountancy, whilst Eric, an astute, debater enrolled for a postgraduate in political science as he sees himself as the future president of the republic of Namibia.

After living their dream in varsity, they came back to their native Namibia to take on the corporate challenge, Dan had to complete his training contract (ie. articles), with one of the top audit firms in the country. He has gone on to become a qualified CA, however Eric on the other side, Eric had to pursue business as he could not find the relevant employment for his craft. He has therefore gone to establish OFEI enterprises, a business that ventures into automotive parts & repairs. The business operates from a rented premise in the southern industrial business hub of Windhoek. The company has 31 December year end.

OFEI enterprises employs, 40 employees & has grown significantly but however come under scrutiny from the tax authorities as it has not been registered for tax purposes.

Eric, has thus consulted Dan on the tax compliant matters & he had the following queries after the chat with his longtime friend:

• What is Gross income?

• What is a trade in terms of the income tax act?

• General deductions formula in terms of the income tax Act?

• What is the difference between a general deduction & a specific deduction??

The following information relates to the 2019 year of assessment in relation to

OFEl enterprises:

The company imports all its parts from a franchise dealer in George, South Africa, the cost breakdown of the parts was as follows: All amounts are VAT exclusive, unless otherwise stated.

Oil products - N$670,000

Windscreens - N$845,000

Tyres N$ 567,000

Secondhand engines - N$ 880,000

Salaries & wages - N$ 1,400,000.

Premises Rentals - N$ 460,000

Tyres - N$ 567,000

Secondhand engines - N$ 880,000

Salaries & wages - N$ 1,400,000

Premises Rentals - N$ 460,000

Accounting system fee (monthly) - N$ 3,500

Wheel pressing machine - N$ 340,000

Wheel balancing equipment - N$549,000 (including VAT)

Legal fees (Refer to note 1 below)

Telephone expenses - N$ 2,100, (per month, including VAT)

Sales-Auto parts 3,500,000

Sales - Repairs of Automotive & Engines - N$ 2,800,000

 

Other income (Refer to note 2)

NOTE: 1

On the 28 May 2019, OFEI enterprises was sued by a rival repair dealer in relation to a slogan they used in an ad campaign they undertook, the rival claimed that the ad was in breach of the competition act, as the ad portray the exact same terminology as the one that the rival had used prior to OFEI's ad. OFEI, incurred a cost of N$ 150,000 in defending the legal suit.

Note: 2

In terms of the repair parts imported, OFEI has insured their goods in case of an event of tragedy. In, September 2019, the truck enrooted to Windhoek via Johannesburg, the delivery truck was hijacked & the company lost stock worth N$430,000, On the 4th December 2019, the company received insurance proceeds in favour of the hijacked stock to the value of N$400,000 as per the agreement of the insurance policy.

Required:

a) In relation to the above-mentioned matters, advice Eric accordingly? (16 marks including 2 presentation marks)

b) As far as the information permits, state with explanation the amounts to be included in Gross income for OFEI enterprises for the 2019 year of assessment? (A brief but conclusive reference must be made in relation to the matter in note 2) (14 marks)

In: Finance

Assume that the number of new visitors to a website in one hour is distributed as...

Assume that the number of new visitors to a website in one hour is distributed as a Poisson random variable. The mean number of new visitors to the website is

2.3 per hour. Complete parts​ (a) through​ (d) below.

a. What is the probability that in any given hour zero new visitors will arrive at the​ website?

The probability that zero new visitors will arrive is__

b. What is the probability that in any given hour exactly one new visitor will arrive at the​ website?

The probability that exactly one new visitor will arrive is__

c. What is the probability that in any given hour two or more new visitors will arrive at the​ website?

The probability that two or more new visitors will arrive is__

d. What is the probability that in any given hour fewer than three new visitors will arrive at the​ website?

The probability that fewer than three new visitors will arrive is__

In: Statistics and Probability

Good evening, below there is a poem I need a summary of 5 sentences from the...

Good evening, below there is a poem

I need a summary of 5 sentences from the below poem. Thank you

[Stanza 1]

So you want... to get a degree

Why?

Let me tell you what society will tell you:

Increases your chances of getting a job,

Provides you an opportunity to be successful,

Be a lot less stressful,

Education is the key.

[Stanza 2]

Now let me tell you something your parents will tell you:

Make me proud,

Increases your chances of getting a job,

Provides you an opportunity to be successful,

Your life will be a lot less stressful,

Education is the key.

[Stanza 4]

Now let's look at the statistics,

Steve Jobs - net worth seven billion R.I.P,

Richard Branson - net worth four point two billion,

Oprah Winfrey - two point seven billion,

Mark Zuckerberg, Henry Ford, Steven Spielberg, Bill Gates

Now here comes the Coup de grâce,

Looking at these individuals, what's your conclusion?

Neither of them in being successful,

Ever graduated from a higher learning institution.

[Stanza 5]

Now some of you may be like,

Money is only the medium by which we measure worldly success,

And some of you even have the nerve to say

"I don't do it for the money."

So what you studying for?

To work for a charity?

Need more clarity?

[Stanza 6]

Let's look at the statistics:

Jesus,

Muhammed,

Socrates,

Malcolm X,

Mother Teresa,

Spielberg,

Shakespeare,

Beethoven,

Jesse Owens,

Muhammad Ali,

Sean Carter,

Michael Jeffrey Jordan,

Michael Joseph Jackson.

Were either of these people unsuccessful... or... uneducated?

[Stanza 7]

All I'm saying is that,

If there was a family tree hard work and education would be related,

But school would probably be a distant cousin,

Because if education is the key,

School is the lock,

Because it rarely ever develops your mind to the point where it can perceive red as green and continue to go when someone else said stop.

Because as long as you follow the rules and pass exams your cool,

But are you aware that examiners have a checklist,

And if your answer is something outside the box then the automatic response is a cross,

And then they claim that school expands your horizons and your visions,

Well tell that to Malcolm X who dropped out of school and is world renowned for what he learns in a prison.

[Stanza 8]

Proverbs 17:16

It does a fool no good to spend money on an education,

Why?

Because he has no common sense.

George Bush. Need I say more?

Education is about inspiring one's mind,

Not just filling their head,

And take this from me because I'm an 'Educated' man myself,

Who only came to this realization after countless nights in the library,

With a can of red bull keeping me awake till morning,

Another can in the morning,

Falling asleep between piles of books that probably equates to the same amount I spent on my rent,

Memorize equations, facts and dates,

Write down to the letter,

Half of which I would never remember,

And half of which I would forget straight after the exam,

Before the start of the next semester,

Asking anyone if they had notes for the last lecture.

I often found myself running to class,

Just so I could find a spot on which I could rest my head and just sleep without making a scene,

Ironic because that's the only time I ever spent in university chasing my dreams.

And then after nights with a dead-mind,

I'd den find myself in a queue of half-awake students, zombies,

Waiting to hand in an assignment,

Maybe that's why they call it a deadline.

And then after three years of mental suppression,

And frustration,

My "Proud Mother" didn't even turn up to my graduation.

[Stanza 9]

Now, I'm not saying that school is evil and there's nothing to gain,

All I'm saying is: understand your motives and re-assess your aims,

If you want a job working for someone else then help yourself,

But then that would be a contradiction because you wouldn't really be helping yourself,

You'd be helping somebody else,

There's a saying that is: if you don't build your dreams, someone else will hire you to help build theirs.

[Stanza 10]

Redefine how you view education,

Understand it's true meaning,

Education is not just about regurgitating facts from a book,

Or someone else's opinion on a subject to pass an exam,

Look at it.

Picasso was educated at creating art,

Shakespeare was educated in the art of all that was written,

Colonel Harland Sanders was educated in the art of creating Kentucky Fried Chicken.

[Stanza 11]

I once saw David Beckham take a free kick,

I watched as the side of his Adidas-sponsored boot hit the patent leather of the ball at an angle,

Which caused it to travel towards the skies as though it was destined for the heavens,

And then as it reached the peek of its momentum,

As though it changed its mind,

It switched directions.

I watched as the goalkeeper froze,

As though reciting to himself the laws of physics,

And as though his brain was negotiating with his eyes,

That was indeed witnessing the spectacle that was the leather swan that was swooping towards it,

And then reacted,

Though only a fraction of a millisecond too late,

And before the net of the goal,

Embraced the Fifa-Sponsored ball as though it was the prodigal son returning home,

And the country, that I live in, Erupted into cheers,

I looked at the play and thought,

Damn,

Looking at David Beckham,

There's more than one way in this world to be,

[Stanza 12]

An educated man.

In: Nursing

Please read the case and answer the following questions STATE UNIVERSITY ACADEMIC DEPARTMENT Background The Internal...

Please read the case and answer the following questions

STATE UNIVERSITY

ACADEMIC DEPARTMENT

Background

The Internal Audit Department of a state-supported university was in the process of performing a scheduled audit of a school within the university that had several academic departments. The internal auditor developed an audit program, which included auditing academic departments within the school having potentially higher risk levels, based on factors such as funding levels, number of funding sources, and number of students. Internal Audit performed this type of audit each year rotating between the various schools within the institution. Audit objectives routinely included evaluating compliance with university policies and procedures relating to procurement, payroll, and cash collections and deposits.

Selected Department

Departments were selected based on the criteria of the audit objectives and discussions with school management. One of the academic departments selected had approximately 30 faculty members, seven administrative staff members, and a nationally recognized graduate program. In addition to being responsible for the academic programs, the department also conducted several functions that provided contract services to the community on a fee basis. Each fund source was recorded in a separate account and the department had in excess of 90 accounts. The fund types included state funding, private donations, state and federal grants and contracts, and industry sponsored contracts. Fund amounts ranged from a low of $1,500 to several which exceeded $100,000. Each type of fund had different requirements relating to how and for what the funds could be expended.

Participants

Faculty members were paid a salary for providing teaching, research, and performing community service in the name of the university. Their contracts were typically for nine months each year. They were allowed to supplement their salary for the remaining three months of the year through various types of grants and contracts. Faculty members were also allowed to work, usually as consultants, up to one day per week outside of the university and were paid directly by the party with whom they were consulting. The consulting fees were personal income for the faculty member and were not processed through the university in any manner.

The department chair had been at the university for more than ten years and was recognized as a faculty leader through various programs at the university. He had held the chair position for five years and was classified as an instructional faculty member with an administrative appointment. Under the guidelines of the university, he received additional compensation for the extra administrative duties he performed as the chair. He was considered a 12-month employee. Therefore, he was not allowed to supplement his university salary in any manner, including summer school teaching or additional funding through a grant.

The university policy stated that department chairs reported to the Dean of the academic college or school. However, in this case there had historically been little or no review of the department’s finances by the Dean or his representative.

The core administrative staff had been in the department for a number of years. The staff consisted of the chair’s secretary (three years in the department), a business manager (more than 10 years in the department), and a fiscal tech (more than 20 years in the department). The business manager was responsible for the fiscal management of the department and the fiscal tech prepared the financial transactions at the direction of the chair and the business manager.

The financial transactions of the department were initiated using the university’s on-line financial accounting system. In order to provide the chair and appropriate faculty members with timely management data, the fiscal tech also used a series of spreadsheets to manage each account. These spreadsheets provided up to the minute information regarding each account rather than the reports from the university system, which were usually received about ten days after the end of each month.

The fiscal tech prepared the financial transactions based on direction from the chair, appropriate faculty members, or the business manager. The business manager was responsible for approving all financial transactions. However, the business manager shared her password with the fiscal tech as she believed that she didn’t have time to approve each transaction. The fiscal tech then had the ability to approve and enter transactions, despite the fact that she only had the on-line authority to initiate transactions.

Within the last year, the administrative staff had received salary increases for exemplary performance. The raises were given at the direction of the chair.

Situation

The institution had numerous financial policies and procedures that were fragmented and not well communicated. These procedures were available on-line. Training was available, but it was not required. The department personnel had received the training. Implementation of the financial policies and procedures was delegated to the departmental level with minimal review by central organizations to ensure adherence to these policies and procedures.

The internal auditor performed the review. The major finding resulted in a recommendation that monthly reconciliations of each departmental account be performed and documented and that each account be signed by the business manager, signifying certification that each expenditure was made in accordance with university policy and for university related purposes. The recommendation was fully supported by the Dean and he ordered all departments to immediately implement the recommendation.

Allegations

When the audit was completed and the above finding was being implemented, university management received an anonymous tip. The caller alleged that a department chair had been paying personal bills from university accounts and that other irregularities had occurred within the chair’s department.

Required. Use diffrent codes and regualtions to answer questions (AU and SAS).

1. Upon receiving notification of the anonymous tip, outline the actions that you would take as the university’s auditor.

2. What controls would you look for to determine where the potential weaknesses were located?

3. How would you strengthen controls at the university level to decrease the likelihood of this type of occurrence?

In: Accounting

Background The Internal Audit Department of a state-supported university was in the process of performing a...

Background

The Internal Audit Department of a state-supported university was in the process of performing a scheduled audit of a school within the university that had several academic departments. The internal auditor developed an audit program, which included academic auditing departments within the school having potentially higher risk levels, based on factors such as funding levels, number of funding sources, and number of students. Internal Audit performed this type of audit each year rotating between the various schools within the institution. Audit objectives routinely included evaluating compliance with university policies and procedures relating to procurement, payroll, and cash collections and deposits.

Selected Department

Departments were selected based on the criteria of the audit objectives and discussions with school management. One of the academic departments selected had approximately 30 faculty members, seven administrative staff members, and a nationally recognized graduate program. In addition to being responsible for the academic programs, the department also conducted several functions that provided contract services to the community on a fee basis. Each fund source was recorded in a separate account, and the department had more than 90 accounts. The fund types included state funding, private donations, state and federal grants and contracts, and industry-sponsored contracts. Fund amounts ranged from a low of $1,500 to several which exceeded $100,000. Each type of fund had different requirements relating to how and for what the funds could be expended.

Participants

Faculty members were paid a salary for providing teaching, research, and performing community service in the name of the university. Their contracts were typically for nine months each year. They were allowed to supplement their salary for the remaining three months of the year through various types of grants and contracts. Faculty members were also allowed to work, usually as consultants, up to one day per week outside of the university and were paid directly by the party with whom they were consulting. The consulting fees were personal income for the faculty member and were not processed through the university in any manner.

The department chair had been at the university for more than ten years and was recognized as a faculty leader through various programs at the university. He had held the chair position for five years and was classified as an instructional faculty member with an administrative appointment. Under the guidelines of the university, he received additional compensation for the extra administrative duties he performed as the chair. He was considered a 12-month employee. Therefore, he was not allowed to supplement his university salary in any manner, including summer school teaching or additional funding through a grant.

The university policy stated that department chairs reported to the Dean of the academic college or school. However, in this case, there had historically been little or no review of the department’s finances by the Dean or his representative.

The core administrative staff had been in the department for a number of years. The staff consisted of the chair’s secretary (three years in the department), a business manager (more than 10 years in the department), and a fiscal tech (more than 20 years in the department). The business manager was responsible for the fiscal management of the department and the fiscal tech prepared the financial transactions at the direction of the chair and the business manager.

The financial transactions of the department were initiated using the university’s on-line financial accounting system. In order to provide the chair and appropriate faculty members with timely management data, the fiscal tech also used a series of spreadsheets to manage each account. These spreadsheets provided up to the minute information regarding each account rather than the reports from the university system, which were usually received about ten days after the end of each month.

The fiscal tech prepared the financial transactions based on direction from the chair, appropriate faculty members, or the business manager. The business manager was responsible for approving all financial transactions. However, the business manager shared her password with the fiscal tech as she believed that she didn’t have time to approve each transaction. The fiscal tech then had the ability to approve and enter transactions, despite the fact that she only had the on-line authority to initiate transactions.

Within the last year, the administrative staff had received salary increases for exemplary performance. The raises were given at the direction of the chair.

Situation

The institution had numerous financial policies and procedures that were fragmented and not well communicated. These procedures were available on-line. Training was available, but it was not required. The department personnel had received the training. Implementation of the financial policies and procedures was delegated to the departmental level with minimal review by central organizations to ensure adherence to these policies and procedures.

The internal auditor performed the review. The major finding resulted in a recommendation that monthly reconciliations of each departmental account be performed and documented and that each account be signed by the business manager, signifying certification that each expenditure was made in accordance with university policy and for university related purposes. The recommendation was fully supported by the Dean, and he ordered all departments to immediately implement the recommendation.

Allegations

When the audit was completed and the above finding was being implemented, university management received an anonymous tip. The caller alleged that a department chair had been paying personal bills from university accounts and that other irregularities had occurred within the chair’s department.

Required. Answer the questions in paragraphs. Refer to any or all Audit regulations, i.e., AU and SAS

1) Upon receiving notification of the anonymous tip, outline the actions that you would take as the university’s auditor.

2) What controls would you look for to determine where the potential weaknesses were located?

3) How would you strengthen controls at the university level to decrease the likelihood of this type of occurrence?

In: Accounting

For each situation described​ below, identify the population and the​ sample, explain what p and p...

For each situation described​ below, identify the population and the​ sample, explain what p and p with modifying above ​represent, and tell whether it is appropriate to create a​ one-proportion z-interval. Complete parts a through d below.

a) Police set up an auto checkpoint at which drivers are stopped and their cars inspected for safety problems. They find that 25 of the 139

cars stopped have at least one safety violation. They want to estimate the percentage of all cars that may be unsafe.

Identify the population. Choose the correct answer below.

A. The passengers of those cars actually stopped at the checkpoint

B. All cars

C. All car passengers

D. Those cars actually stopped at the checkpoint

Identify the sample. Choose the correct answer below.

A. Those cars actually stopped at the checkpoint

B. All cars

C. All car passengers

D. The passengers of those cars actually stopped at the checkpoint

What does p represent?

A. The proportion of all cars with safety problems

B. The proportion of cars actually seen with safety problems

C. The sample size

D.The standard deviation of the proportion of cars actually seen with safety problems

What does p with modifying above represent?

A. The sample size

B. The standard deviation of the proportion of cars actually seen with safety problems

C. The proportion of cars actually seen with safety problems

D. The proportion of all cars with safety problems

Is it appropriate to create a one-proportion z-interval?

A. It is not appropriate because the sample is a simple random sample.

B. It is not appropriate because the sample is less than​ 10% of the population.

C. If the sample left parenthesis a cluster sample right parenthesis is representative comma then it is appropriate to create aIf the sample (a cluster sample) is representative, then it is appropriate to create a one dash proportion z dash interval.one-proportion z-interval.

D. It is appropriate because the sample is less than​ 10% of the population.

b) An online blog puts a poll on its website asking readers to rate the quality of its articles. Of the 568 people who voted, 395 rated the articles very highly. The blog is interested in gauging its users' satisfaction.

Identify the population. Choose the correct answer below.

A. Those who voted in the poll

B. All U.S. voters

C. Internet users

D. The blog's readers

Identify the sample. Choose the correct answer below.

A. Internet users

B. The blog's readers

C. All U.S. voters

D. Those who voted in the poll

What does p represent?

A. The proportion of people who use the internet

B. The proportion of those who voted in the poll who rated the articles very highly

C. The proportion of all the blog's readers who rate its articles very highly

D. The probability of a​ "failure"

What does p with modifying above represent?

A. The proportion of people who use the internet

B. The proportion of those who voted in the poll who rated the articles very highly

C. The probability of a​ "failure"

D. The proportion of all the blog's readers who rate its articles very highly

Is it appropriate to create a one-proportion z-interval?

A. If the sample​ (cluster sample) is​ representative, then it is appropriate to create a​ one-proportion z-interval.

B. It is appropriate because the sample is less than​ 10% of the population.

C. It is not appropriate because the sample is biased and nonrandom.

D. It is not appropriate because there not at least 10​ "successes" and 10​ "failures."

c) A school is considering requiring students to wear uniforms. The PTA surveys parent opinion by sending a questionnaire home with 1118 students. 485 surveys are returned, with 104 in favor of the change.

Identify the population. Choose the correct answer below.

A. The 1118 people who received questionnaires.

B. The U.S. population

C. The parents of students at the school

D. Those who returned the questionnaire

Identify the sample. Choose the correct answer below.

A. The U.S. population

B. The 1118 people who received questionnaires

C. The parents of students at the school

D. Those who returned the questionnaire

What does p represent?

A. The proportion of all parents who favor uniforms

B. The proportion of questionnaires returned

C. The proportion of parents of students at the school who favor the change

D. The proportion of respondents who favor uniforms

What does p with modifying above represent?

A. The proportion of respondents who favor uniforms

B. The proportion of all parents who favor uniforms

C. The proportion of parents of students at the school who favor the change

D. The proportion of questionnaires returned.

Is it appropriate to create a one-proportion z-interval?

A. If the sample​ (simple random​ sample) is​ representative, then it is appropriate to create a​ one-proportion z-interval.

B. It is not appropriate because there not at least 10​ "successes" and 10​ "failures."

C. It is not appropriate because the​ respondents' answers are independent.

D. It is not appropriate because this is not a simple random sample and there is a possible nonresponse bias.

​d) A college admits 1743 freshmen one​ year, and four years​ later, 1502 of them graduate on time. The college wants to estimate the percentage of all their freshman enrollees who graduate on time.

Identify the population. Choose the correct answer below.

A. The 1502 students who graduated on time

B. Students at the college

C. All college students

D. The 1743 students who entered that year

Identify the sample. Choose the correct answer below.

A. The 1743 students who entered that year

B. The 1502 students who graduated on time

C. All college students

D. Students at the college

What does p represent?

A. The proportion of all students at the college who will not graduate on time

B. The proportion of students at the college who are freshmen

C. The proportion of all students at the college who will graduate on time

D. The proportion of that​ year's students who will graduate on time

What does p with modifying above represent?

A. The proportion of students at the college who are freshmen

B. The proportion of that​ year's students who will graduate on time

C. The proportion of all students at the college who will not graduate on time

D. The proportion of all students at the college who will graduate on time

Is it appropriate to create a one-proportion z-interval?

A. It is not appropriate because the sample is a simple random sample.

B. It is not appropriate because this is not a simple random sample and there is a possible nonresponse bias.

C. It is not appropriate because whether a student graduates on time is independent of whether another student graduates on time.

D. If that​ year's students​ (a cluster​ sample) are viewed as a representative sample of all possible students at the​ school, then it is appropriate to create a​ one-proportion z-interval.

In: Statistics and Probability

Under which of the following situations does the open interest increase by one contract?

Under which of the following situations does the open interest increase by one contract?

 

a new sell order meets a new buy order

an offset buy order meets an offset sell order

an offset sell order meets a new buy order

and offset buy order meets a new sale order

two new sale orders meet one new buy order

 

 

In: Accounting