Bücher von Waymond Rodgers

Auditors¿ task of assessing fraud risk is a critical step that affects auditing planning and procedures; especially after the current major financial scandals. Several prior studies recommend that a decision aid is an effective way to enhance fraud risk assessment and professional skepticism. Following the recommendation in the current standards (e.g., Canadian Institute of chartered accountants, IAASB, AICPA (SAS No. 82 and 99)), along with fraud triangle factors, this study suggests a decomposition approach that employ SAS No. 99 factors and decompose them in a Throughput model (TP) which is suppose to work as a decision aid. Throughput model (TP) model break up the decision making into four main dominant concepts: perception (P), Information (I), Judgment (J) and decision Choice (D). This decision aid is expected to be beneficial in the performance of comprehensive fraud risk assessments, and convey the auditor¿s attention to wide classes of problems especially when they are connected with the SAS No. 99/ ISA 240 requirements.

This book proposes a Throughput Model that draws from computer science, economic and psychology literatures to model perceptual and judgmental processes whereby biometrics might be used to reduce risks to a company's internal control. The book also discusses challenges in employing biometric technology and pinpoints avenues for future research. Biometrics is the examination of measurable biological characteristics. In organizational security, biometrics refers to tools that rely on measurable physical and behavioral characteristics that can be automatically checked.The Throughput Modeling process enables organizations to employ trust systems in assisting transactions that are motivated by ethical considerations. Auditing systems are by far based on trust. Concepts of ethics and trust are aided by the employment of biometrics technology, which enhances the transactions between individuals and organizations in an internal control environment. Issues pertaining to sustainability are also examined with the assistance of the Throughput Model.Finally, this book examines the potential use of an internal control biometrics system to lessen threats to identification and verification procedures. This book proposes an "e;Throughput Model framework"e; that considers both exposure and information risks as fundamental factors in classifying applications and organizational processes that might be candidates for the type of internal control biometrics system that biometrics can offer.