...Copyright © 2004 Information Systems Audit and Control Association. All rights reserved. www.isaca.org. How to Use a New Computer Audit Fraud Prevention and Detection Tool By Richard B. Lanza, CPA, PMP W hile occupational fraud takes various forms, the result is always the same: the numbers generated by fraud cannot hold up to the unfailing logic of the accounting equation. If executives add false sales and accounts receivable to increase the organization’s revenue, profits and cash will be out of kilter. The advancement of technology has allowed for this “accounting equation” to be systematized into computer logic and applied to company data.1 Results of this logic could take the form of a simple matching of the human resource file to the accounts payable vendor master file. On the other side of the coin, it could be an advanced neural network application focused on detecting money laundering schemes. Whether it is simple or advanced, data analysis provides many benefits in the prevention and detection of fraud. On one hand, the fraud examiner gains insight on 100 percent of an organization’s transaction data vs. more limited manual methods of selection. Further, this approach can generally be completed in less time than manual procedures, given the automation of the work. Examiners also gain improved business intelligence as the generated reports often lead to conclusions beyond whether just fraud occurred. Such new insights can lead to suggested process improvements...
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...COMPUTER BASICS Seema Sirpal Delhi University Computer Centre What is a Computer? An electronic device that stores, retrieves, and processes data, and can be programmed with instructions. A computer is composed of hardware and software, and can exist in a variety of sizes and configurations. Hardware & Software The term hardware refers to the physical components of your computer such as the system unit, mouse, keyboard, monitor etc. The software is the instructions that makes the computer work. Software is held either on your computers hard disk, CD-ROM, DVD or on a diskette (floppy disk) and is loaded (i.e. copied) from the disk into the computers RAM (Random Access Memory), as and when required. Types of Computers Mini and Mainframe Computers Very powerful, used by large organisations such an banks to control the entire business operation. Very expensive! Personal Computers Cheap and easy to use. Often used as stand-alone computers or in a network. May be connected to large mainframe computers within big companies. Hardware Components Input Devices -- "How to tell it what to do“ - A keyboard and mouse are the standard way to interact with the computer. Other devices include joysticks and game pads used primarily for games. Output Devices -- "How it shows you what it is doing" - The monitor (the screen) is how the computer sends information back to you. A printer is also an output device. Hardware Components INPUT DEVICES The Mouse Used to ‘drive’...
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...“HISTORY OF COMPUTERS” CIS 110 March 13, 2010 The history through Computer and its timeline defines the beginning for where it all began. Let’s start in the year 1939 where David Packard and Bill Hewlett first started there company there first product was called the HP 200A Audio Oscillator which was a popular piece of test equipment for the engineers Walt Disney Pictures was their first customer and ordered eight of the 200B model to use as sound effects generators for the movie “Fantasia” in the 1940s the first (CNC) that was build was call “The Complex Number Calculator” designed by researcher George Stibitz and demonstrated in New York at the Dartmouth College. This demonstration showed that this was to consider to be the first remote access computing using a teletype connected via special telephone lines through this timeline.( 2006 Computer History Museum) it will show that from the moment Computers was thought of and how the build went through a concept of steps before fully calling a (PC) an Personal Computer a lot of what I have read and seen through the timeline of the history of are computers for every new year a new chapter starts in building a fully functional computer but over time is where it took for where it all began as different components that different Engineers build. To get or build a fully functional computer from the components that make it you will start with a Case, Power Supply, Motherboard, Microprocessor, Memory, Drive Controllers, Hard disk...
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...THE INTEGRATION OF BASIC COMPUTER PROGRAMMING IN 5TH & 6TH GRADE OF SILLIMAN UNIVERSITY Management 35: Business Research 1st Semester School Year 2014-2015 TABLE OF CONTENTS Title Page Table of Contents Lists of Charts Lists of Tables CHAPTER 1 THE PROBLEM AND ITS SCOPE Introduction Theoretical Background: I. It will promote computer literacy. A. Computer literacy definition 1. Dictionary definition 2. Operational definition B. Importance of computer literacy 1. Home 2. School 3. Work place C. Applications of computer literacy 1. Home 2. School 3. Work place II. A suitable precursor to advance programming. A. Fundamentals of computer programming 1. Programming languages 2. Application programs B. Relevance to Higher levels of programming 1. Scope of learning 2. Applied learnings C. Relevance to Higher educational levels 1. Theoretical background for computer courses 2. Supplementary learnings III. An asset to latent employment opportunities. A. Improved skill-sets 1. Programming skills 2. Analytical skills 3. Mathematical skills B. Relevance to fields of work C. Real life applications The Problem Statement of the Problem Objectives Significance of the study Scope of the Study Definition of terms Research Methodology Research environment Respondents of the Study Sampling Techniques Research Instruments Data Collection Procedures ...
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...interact with computers and the internet. Although this is a good thing for me, it doesn’t blind me to the fact that there are some people who just don’t understand the concepts of a computer and the internet. The "computer generation" is not just for one generation. The elderly don't have to sit back and watch while the younger generations have fun banking, playing, shopping and socializing online. But many elderly people shy away from computers out of fear, wondering "What if I break it?" or "What if someone steals all my personal information?" The concern over the growing “digital divide” has led to a number of initiatives being employed to encourage web usage for the older generations, and to ensure they are not excluded from the digital world. Among these is educating the elderly on ways computers may benefit their lives. Some computer manufacturers have designed computers especially for elderly users. The designs acknowledge seniors' limitations on a computer, attempting to make a comfortable user for them. For instance, the designs tend to emphasize simplicity and straightforward commands and prompts. Keyboards are less cluttered with keys, and the software lacks design complications. The computers also make the tasks common to elderly users, such as email or viewing photos, easy to access and operate. These are just a few ways companies as well as new technology make it easier for the elderly to learn. Among the complications for the elderly in using computers are the...
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...Accountability and Ethics Computer Addiction and Cyber Crime Nick Nykodym The University of Toledo Sonny Ariss The University of Toledo Katarina Kurtz The University of Toledo This research explores the relationship between computer addiction and cyber crime. There is evidence of computer addiction in medical settings, scholarly journals and legal proceedings. Reviewing the history of computer addiction has shown that computer addiction can be related to cyber crime. This paper will define computer addiction, show how various cyber crimes, especially those against businesses and organizations, can be motivated by computer addiction and propose further research on how managers can deal with cyber crime in a business, by recognizing addictive behaviors and computer addiction in their employees. HISTORY OF COMPUTER ADDICTION Computer addiction is an idea that has been in existence for years. Since the 1970s, avid computer programmers and hackers have been called “addicts” by both psychologists and the general public (Reed, 2002, p. 135). In 1976, Weizenbaum wrote about computer programmers who could sit and work at their computer terminals for twenty or thirty hours at a time. This behavior however, was viewed at the time as useful to technology and society. Computers, once seen as huge government machines that only very knowledgeable people could use, transformed into user-friendly tools that could be used by the everyday person. It became more common to see computers in homes and businesses...
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...1 Teachers’ Views of Computers as Catalysts for Changes in Their Teaching Practice Sara L. Dexter and Ronald E. Anderson University of Minnesota Henry Jay Becker University of California, Irvine This paper was published in the Journal of Research on Computing in Education. The citation for it is: Dexter, S., Anderson, R. E., & Becker, H. J. (1999). Teachers’ views of computers as catalysts for changes in their teaching practice. Journal of Research on Computing in Education, 31 (3), 221239. Abstract: In this study we examined the use of computers by teachers in their instructional practices and their perception of the impact of computers on changes they have made to their classroom practice. These data draw from 47 teachers from 20 K-12 schools across 3 states who each completed a questionnaire, participated in 3 semi-structured interviews, and allowed 3 observations of their classroom. The teachers who had adopted more progressive teaching practices over time felt computers helped them change but they did not acknowledge computers as the catalyst for change. Instead, they cited catalysts that included: reflection upon experience, classes taken, and the context or culture of the school. We conclude that in order for teachers to implement the use of educational technology in a constructivist manner, they must have opportunities to construct pedagogical knowledge in a supportive climate. Research funded by the program of Research on Education Policy and Practice at the National...
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...Human Computer Interaction HUMAN COMPUTER INTERACTION PREPARED BY DHIREN PARMAR 04IT6005 M.Tech I.T. SIT IIT KGP -1- Human Computer Interaction Contents 1. Abstract……………………………………………………………………………...3 2. Introduction………………………………………………………………………….4 3. Cognition…………………………………………………………………………....9 4. User Interaction Design……………………………………………………….....12 5. Interaction Styles………………………………………………………………….15 6. Interaction Devices…………………………………………………………….....18 7. Future of Human Computer Interaction………………………………..……….19 8. Conclusion………………………………………………………………………....19 9. Reference……………………………………………………………………….....20 -2- Human Computer Interaction Abstract Human-computer interaction (HCI) is the study of how people design, implement, and use interactive computer systems and how computers affect individuals, organizations, and society. This encompasses not only ease of use but also new interaction techniques for supporting user tasks, providing better access to information, and creating more powerful forms of communication. It involves input and output devices and the interaction techniques that use them; how information is presented and requested; how the computer’s actions are controlled and monitored; all forms of help, documentation, and training; the tools used to design, build, test, and evaluate user interfaces; and the processes that developers follow when creating Interfaces. HCI in the large is an interdisciplinary area. It is emerging as a specialty concern...
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...III. Methodology IV. Scope and Limitations V. Findings A. Profile of the schools General information Electrification and telephony B. History and goals of ICT use C. ICT resources and use Student-to-computer and teacher-to-computer ratios Processor types and operating systems Multimedia computers Software Peripherals Local area networks Instructional use of computers Internet access and use Non-instructional use of computers D. Staff development E. Technical support and needs F. Major obstacles to ICT use VI. Conclusions and Recommendations References 3 4 6 8 9 9 9 10 11 12 12 12 14 14 14 15 18 19 21 24 26 30 2 I. Introduction The world we live in today is very different from what it was a century, even a few decades ago. This transformation has been driven in part by rapid technological innovation. While the 19th century saw the rise of the Industrial Revolution, with steampowered machines intensifying and expanding human productive power, the 20th century was characterized by the birth of machine-powered flight and the emergence of broadcasting and computer technologies that extended the reach of human creativity even more and made possible new ways by which humans could live and work together. In the past fifty years, especially, technology has made information, once a scarce resource, abundant. With computers and Internet technologies in particular, more people can now have access to more information more quickly than ever before. Moreover, the...
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...year where electronic gadgets are not yet invented like computers, students are not yet engage in activities using technologies. Students rely on books and visit library facilities to study. They read their notes and review their school lessons. During those years, despite the lack of computers and hi-tech gadgets students were still able to achieve high and good grades, and they were capable of focusing in their studies. They strived hard just to attain higher and better grades in their education. As years passed, industrial evolution occurred, great changes and improvements happened. One of these changes is the invention of the computer and other gadgets. Everyone knows that we are living in a technological era. The computers became irreplaceable tool in the everyday life of most people. The adult users generally use it for business purposes while youngsters for computer games. Many people considers using computer as part of their everyday routines because it provides leisure which is a very important component in the sphere of the life. Nowadays, majority of young people spend their leisure time playing computer games, and surfing through the internet. Playing computer games have become one of the favorite time- spending of some adult and young people especially the students.This is one of the reasons why there is computer addiction. But to put it simply, addicted students uses computers to occupy their time. The concept of addiction...
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...some foundational computer skills, shortcuts, and basic terminology. 1. What are Keyboard shortcuts? Why would we use them? What is the Windows AutoHotkey? What do the following shortcuts do? Keyboard shortcuts are simpler ways to command your computer. We use shortcuts to get around the computer in a much faster way. Windows AutoHotkeys are custom shortcuts that comes for Windows Microsoft. Control + C - Copy Control + V - Paste Control + X - Cut Control + A - Bold Alt + Tab - Switch Between running programs Control + Esc - Start Menu Windows + F - Find files & Folders Windows - Start menu 2. Print Screen is a shortcut that takes a screen shot of what is being displayed. We use when we are going to print what ever is...
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...citizens with the digital technology. What this new program we will be able to allow senior citizens to be educated on computer use and digital use of technology. This will allow them freedom to know how to use the internet properly and how to access healthcare providers using the Internet. Some sentences are well equipped with using the Internet and computers. I like that we use some of our own senior citizens that they are comfortable with using the internet to teach the other senior citizens with less confidence how to use it. This is beneficial on a health tip because as I will see you soon and get older they feel as if they have less freedom to do things and things are too complicated for them to learn now. However, by teaching them how to use the Internet and computers this opens up a nether door for I retired senior citizens and for some of our senior citizens without families this will give they time to spend with other senior citizens and learning new skills. Which of this program computer classes for senior citizens offering dramatic stimulation and relative technology education? Other seniors will tell classes so it will be on a related basis computer classes for senior citizens range from very simple intermediate to advanced training course. These things will improve their day-to-day computer skills. For example, some of the classes will consist of computer fundamentals. Those who have a more advanced R or more skilled than others can take Excel and Word courses to help...
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...Chapter One Questions 1. Computer literate means being able to understand a computers capabilities and limitations, and also knowing how to use a computer. 2. Being computer literate makes you savvy computer user and consumer because it shows you how to avoid hackers and viruses, protects your privacy, understand the real privacy and security risks, use the internet wisely, avoid online annoyances, maintain your computer, make good purchase decisions, and integrate the latest technology. 3. Computer literacy helps you in your career by preparing you for careers in business, retail, shipping, arts, computer gaming, education, law enforcement, legal system, agriculture, automotive technology, medicine, sciences and many other careers. 4. Becoming computer literate helps you understand and take advantage of newly emerging careers because the seven fastest growing occupations are computer related. 5. It helps you deal with challenges associated with technology because mostly everything deals with computers having to know how to use them in order to get your jobs done. Chapter Two Questions 1. Computers are data processing devices. The four main functions of a computer are that gathers data (users input data), processes data into information, outputs data or information, stores data and information. 2. The difference between data and information is that data is representation of a fact, figure, or idea and information is organized, meaningful data. ...
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...today computers are vastly changing the way we do things and how jobs are run. Computers up grade things that at times make things more efficiently ran, and at times cut down on the time it takes to do a project. It changes the way we do things and makes things easier to understand with some work fields that people are in today. With some fields of work computers would not really help out that much but in my field it helps out a lot. Just from the tools that we use it is mostly a computer base thing. My major is Recreation Management. So it is basically and outdoor type of major that deals with things like forest, agriculture, animals, and the land in general. So from the classes I have this year I am learning that computers are vastly becoming a part of my major. We use things like Geo II Explorer, and the Garmin E-Trex. Those to are computer-based object that you need to up load and transfer your data to and from the computer. The Geo II Explorer with creates maps and plots the points of where you have been and how to get to one point to another. It is all ran off satellite information that you get signaled back to your receiver. Then the Garmin E-Trex with give you directions to and from places let you plot points of where you have been and store them right on it in a little hard drive that is installed in it. These two tools are what are mostly used for the field that I am going into. I will be outside most of the time for mine so I defiantly need to know how to use these...
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...Student Workbook ICAICT101A Operate a personal computer 1st Edition 2011 Part of a suite of support materials for the ICA11 Information and Communications Technology Training Package v1. Acknowledgement These materials were developed by Innovation and Business Skills Australia in association with the Commonwealth Government through the Department of Education, Employment and Workplace Relations (DEEWR), and the South Australian Department for further Education, Employment, Science and Technology. Copyright Statement © 2011 Commonwealth of Australia The views expressed in the copyright work do not necessarily represent the views of the Commonwealth of Australia. This work is copyright and licensed under the AEShareNet Share and Return Licence (AEShareNet–S Licence). The onus rests with you to ensure compliance with the AEShareNet-S Licence and the following is merely a summary of the scope of the Licence. When you obtain a copy of material that bears the AEShareNet-S Licence mark by legitimate means you obtain an automatic licence to use, copy, adapt and/or redistribute this work. If you develop enhancements of the material, you agree that copyright in any enhancements vest automatically in the original copyright owner. Conditions for the Licence can be found at . Queries regarding the standard AEShareNet-S Licence conditions should be directed to the AEShareNet website at . In addition to the standard AEShareNet-S Licence conditions, the following special conditions...
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