本次新西兰代写主要为会计相关的assessment
问题 1 – 15 分
许多会计专业人士认为,他们作为会计师的工作一直
结合数据分析。你同意还是不同意?为什么?你需要
考虑分析领域是如何随着时间的推移而发展的,以及会计师是否
实际上已经参与了分析。作为答案的一部分,您需要
考虑讲座中讨论的材料、阅读材料和您自己的修订。
字数限制:不超过400字。
问题 2 – 15 分
鉴于 Covid-19 的封锁,许多中小企业都面临着新的和不可预见的
挑战。确定中小企业在 IT 控制方面面临的三个挑战,并制定三个
通过回顾您在计算机犯罪中学到的知识来提出建议
和 IT 安全章节或您在本文中学到的任何相关内容。
作为答案的一部分,您需要考虑讲座中讨论的材料,
阅读,以及你自己的修订。
字数限制:不超过400字。
问题 3 – 20 分
以下是公司经常面临的风险列表(a 到 j)。结果会怎样
这些风险?列出并描述至少一种具有成本效益的内部控制程序
针对以下每种威胁,帮助公司应对威胁。
一种。采购代理从拥有的在线零售商处购买办公用品
经纪人和他的家人。
湾几名接收站员工声称库存已发送到仓库——
而是将其装入他们的私人卡车(并将库存带回家)。
C。该公司收到了一批复印纸(并被接受并付款
因为“价格合适”)。后来,很明显,“讨价还价”纸
是劣质的。注意:复印纸从未由
公司。
d.贵公司未能利用发票上的购买折扣
未在 10 天内支付发票。
e.贵公司迟付发票。不幸的是,第二张发票有
已由供应商发送,并在您发送第一个付款后到达
发票。第二张发票最终由贵公司支付。
F。库存记录显示公司的钢笔供应充足且
有存货。然而,快速的物理搜索显示没有可用的笔
在公司的任何地方。
G。一个职员偷了一张空白支票和签名印章,然后写了一张支票给
一个虚构的公司。店员将欺诈支票存入自己的银行
帐户。
H。一名可以获得小额现金的员工“借”了 18,000 美元。
一世。采购代理向供应商添加新记录(不存在的公司)
主文件。采购代理向公司提交发票
清洁服务,并及时支付。
j.电脑商店的售货员打印入门级价格标签
游戏计算机并将其放置在高端游戏计算机上。一个朋友
店员购买昂贵的电脑,店员在结账时对其进行扫描
柜台。
Question 1 – 15 Marks
Many accounting professionals have argued that their job as an accountant has always
incorporated data analytics. Do you agree or disagree? Why? You are required to
consider how the field of analytics has developed over time and whether accountants
have actually been involved in analytics. As part of your answer, you are required
to consider the materials discussed in lectures, the readings, and your own revision.
Word Limit: No more than 400 words.
Question 2 – 15 Marks
In light of the Covid-19 lockdown, many SMEs have been facing new and unforeseen
challenges. Identify three challenges faced by SMEs around IT controls and make three
recommendations by referring back to what you have learnt in the Computer crimes
and IT security chapter or anything else you have learnt in this paper that is relevant.
As part of your answer, you are required to consider the materials discussed in lectures,
the readings, and your own revision.
Word Limit: No more than 400 words.
Question 3 – 20 Marks
Below is a list of risks that companies often face (a to j). What can happen as a result
of these risks? List and Describe at least one cost-effective internal control procedure
for each of the following threats to help a company deal with the threats.
a. A purchasing agent buys office supplies from an online retailer that is owned
by the agent and his family.
b. Several receiving-dock employees claim inventory was sent to the warehouse –
but loaded it into their personal truck instead (and took the inventory home).
c. The company received a shipment of copy paper (and was accepted and paid
for because the “price is right”). Later, it became clear that the “bargain” paper
is of inferior quality. NOTE: the copy paper was never ordered by the
company.
d. Your company fails to take advantage of a purchase discount on an invoice for
not paying the invoice within 10 days.
e. Your company is late in paying an invoice. Unfortunately, a second invoice has
been sent by the supplier, and it arrived after you send payment for the first
invoice. The second invoice was ultimately paid by your company.
f. Inventory records show that the company’s supply of pens is both adequate and
in stock. However, a quick physical search reveals there are no pens available
anywhere in the company.
g. A clerk steals a blank cheque and signature stamp, and then writes a cheque to
a fictitious company. The clerk deposits the fraudulent cheque into his own bank
account.
h. An employee with access to petty cash “borrows” $18,000.
i. A purchasing agent adds a new record (a non-existent company) to the supplier
master file. The purchasing agent submits invoices from the company for
cleaning services, which are promptly paid.
j. A sales clerk at a computer store prints a price tag intended for an entry-level
gaming computer and places it on a high-end gaming computer. A friend of the
clerk purchases the expensive computer, which the clerk scans at the checkout
counter.