16 Aug Question 1.
Question 1.
- Create a scenario where the external auditors detect that there is fraud. Discuss the auditors’ responsibilities for assessing fraud risk. What are the procedures used to detect material misstatements due to fraud?
- Discuss recommendations to management for reducing fraud.
Question 2
- Watch the three NBC Learn videos on recent data breaches at three major corporations. Analyze the effects of the SEC‘s data breach disclosure requirement on financial reporting, based on the current language of the requirement. Recommend a change to the disclosure requirements to strengthen public company disclosures of cyberattacks. Provide support for your rationale.
- Examine the impact of cyberattacks on potential investors in a public company. As an auditor, provide your recommendations for including the potential of a cyberattack in the 10-K, as opposed to an actual attack. Provide support for your recommendation.
- The 3 videos to search 1. Equifax: Personal Data for Millions of Americans Potentially Exposed
- 2. Facebook Reveals Security Breach Affects Up to 50 Million Accounts
- 3. Equifax, Yahoo CEOs Face Questions on Capitol Hill
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