What managers should know about computer security

Article Abstract:

Security breaches occur in computerized operations as a result of the interaction of computer software, computer accessibility, and personnel. Managers should ascertain that: there is proper segregation of duties; personnel are thoroughly screened; jobs are rotated; and debriefings for terminated workers take place. There should be in place: a computer library; program documentation; suitable change procedures; tracking of program changes; and proper back-up procedures. Also needed are: locations for equipment; limited access; password usage; computer operators' logs in use; encryption or regular telecommunication code changes; input and output audit trails in paper; a formal emergency plan; and disaster recovery insurance plans.

Software, Computers, Safety and security measures, Digital computers, Access control

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How to value a small business

Article Abstract:

Accounting data can be used to value a small business for acquisition. Valuation techniques appropriate to the type of business being valued should be used, and appraisal analysis should not be limited to a single technique. Financial statements allow prospective buyers to assess future cash flows and risk by providing economic information. The company assets listed on the balance sheet are analyzed carefully and adjusted for appreciation or depreciation. Loans to and from the owner should be checked. The value of a firm is ultimately subjective, but a valuation based on accounting data can establish a price range based on rational analysis.

Methods, Acquisitions and mergers, Accounting and auditing, Small business, Valuation

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A guide to the corporate audit report

Article Abstract:

The purpose of a financial audit is to give an opinion as to the fairness and accuracy of information contained in a company's financial statement. The audit acts as a bridge between the type of information needed by management and the information needed by investors. The types of audit reports are classified by the degree of certainty on the part of the auditor that a company's financial position accurately and fairly represents the company's financial position. The types of reports are unqualified opinions, qualified opinions, adverse opinions, and disclaimer of opinion.

Reports, Auditing

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