America's Fiscal Constitution
Its Triumph and Collapse
Hardcover ISBN: 1610393430
The three-term Democratic mayor of Houston traces nearly two centuries of political leadership to explain how the U.S. is being threatened by unprecedented debt levels, challenging common beliefs and highlighting past examples to argue in favor of leadership that embraces more responsible fiscal decision-making.
Asset Liability Management for Banking and Insurance for Banks and Insurance Companies
Hardcover ISBN: 1848217110
Auditing Cloud Computing
A Security and Privacy Guide
Hardcover ISBN: 0470874740
"The auditor's guide to ensuring correct security and privacy practices in a cloud computing environment. Many organizations are reporting or projecting a significant cost savings through the use of cloud computing--utilizing shared computing resources to provide ubiquitous access for organizations and end users. Just as many organizations, however, are expressing concern with security and privacy issues for their organization's data in the "cloud." Auditing Cloud Computing provides necessary guidance tobuild a proper audit to ensure operational integrity and customer data protection, among other aspects, are addressed for cloud based resources. Provides necessary guidance to ensure auditors address security and privacy aspects that through a proper audit can provide a specified level of assurance for an organization's resources. Reveals effective methods for evaluating the security and privacy practices of cloud services. A cloud computing reference for auditors and IT security professionals, as well as those preparing for certification credentials, such as Certified Information Systems Auditor (CISA). Timely and practical, Auditing Cloud Computing expertly provides information to assist in preparing for an audit addressing cloud computing security and privacy for both businesses and cloud based service providers"--
Hardcover ISBN: 1138792012
Auditing Theory draws on modern philosophical explanations of rule-governed practices to provide an innovative theory of auditing underpinning auditing practice. A key aim of the book is to identify the objectives of auditing in the context of corporate financial reporting, and to illuminate the underlying beliefs about what kind of practices will fulfil these objectives. It looks to explain how the concepts that are used in developing these practices arise out of the objectives and beliefs, and how the concepts are in turn used to develop and apply the rules that govern auditing practice. Auditing Theory gives new insights into the nature of materiality, evidence, professional judgement, and scepticism in auditing. This is achieved through the method of conceptual enquiry, conceived as a particular kind of philosophical investigation, into the concepts of auditing. The insights provided in this book should assist standard setters in their decisions and practitioners in following auditing standards.
Auditor's Guide to It Auditing + Software Demo
2nd Edition Hardcover ISBN: 1118147618
"Step-by-step guide to successful implementation and control of IT systems--including the CloudMany auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected. Now in a Second Edition, Auditor's Guide to IT Auditing presents an easy, practical guide for auditors that can be applied to all computing environments. Follows the approach used by the Information System Audit and Control Association's model curriculum, making this book a practical approach to IS auditing Serves as an excellent study guide for those preparing for the CISA and CISM exams Includes discussion of risk evaluation methodologies, new regulations, SOX, privacy, banking, IT governance, CobiT, outsourcing, network management, and the Cloud As networks and enterprise resource planning systems bring resources together, and as increasing privacy violations threaten more organization, information systems integrity becomes more important than ever. Auditor's Guide to IT Auditing, Second Edition empowers auditors to effectively gauge the adequacy and effectiveness of information systems controls"--
Barron's E-Z Bookkeeping
Paperback ISBN: 0764141333
Known for many years as BarronÂ's Easy Way Series, the new editions of these popular self-teaching titles are now BarronÂ's E-Z Series. Brand-new cover designs reflect all new page layouts, which feature extensive two-color treatment, a fresh, modern typeface, and more graphic material than everÂ— charts, graphs, diagrams, instructive line illustrations, and where appropriate, amusing cartoons. Meanwhile, the quality of the booksÂ' contents remains at least as high as ever. BarronÂ's E-Z books are self-help manuals focused to improve studentsÂ' grades in a wide variety of academic and practical subjects. For most subjects, the level of difficulty ranges between high school and college-101 standards. Although primarily designed as self-teaching manuals, these books are also preferred by many teachers as classroom supplementsÂ—and for some courses, as main textbooks. E-Z books review their subjects in detail, and feature both short quizzes and longer tests with answers to help students gauge their learning progress. Subject heads and key phrases are set in a second color as an easy reference aid. BarronÂ's E-Z Bookkeeping presents a simplified approach to bookkeeping as it demonstrates use of financial statements, the ledger, the two-column general journal, and various other journals.
Basic Geometry of Voting
Paperback ISBN: 3540600647
Amazingly, the complexities of voting theory can be explained and resolved with comfortable geometry. A geometry which unifies such seemingly disparate topics as manipulation, monotonicity, and even the apportionment issues of the US Supreme Court. Although directed mainly toward students and others wishing to learn about voting, experts will discover here many previously unpublished results. As an example, a new profile decomposition quickly resolves the age-old controversies of Condorcet and Borda, demonstrates that the rankings of pairwise and other methods differ because they rely on different information, casts serious doubt on the reliability of a Condorcet winner as a standard for the field, makes the famous Arrow's Theorem predictable, and simplifies the construction of examples.
Basics of the U.S. Health Care System + Navigate 2 Advantage Access Code
Paperback ISBN: 1284102882
Basics of the U.S. Health Care System, Third Edition provides a broad, fundamental introduction to the workings of the healthcare industry. Engaging and activities-oriented, the text offers an accessible overview of the major concepts of healthcare operations, the role of government, public and private financing, as well as ethical and legal issues. Each chapter features review exercises and internet resources that make studying this complex industry both enjoyable and stimulating. Students of various disciplines—including healthcare administration, business, nursing, public health, and others—will discover a practical guide that prepares them for professional opportunities in this rapidly growing sector. The Third Edition has been updated substantially to reflect the many recent changes as a result of the Affordable Care Act and its mandates. This edition also offers: • A new activity at the end of each chapter that engages the reader in relating the chapter content to current events using internet research. • Expanded coverage of law, ethics, and bioethical issues including end-of-life care and advanced directives. • New sections addressing issues related to the health and legal rights of the LGBT population
Applications for Forensic Accounting, Auditing, and Fraud Detection
Hardcover ISBN: 1118152859
"A powerful new tool for all forensic accountants, or anyone who analyzes data that may have been altered. Benford's Law gives the expected patterns of the digits in the numbers in tabulated data such as town and city populations or Madoff's fictitious portfolio returns. Those digits, in unaltered data, will not occur in equal proportions; there is a large bias towards the lower digits, so much so that nearly one-half of all numbers are expected to start with the digits 1 or 2. These patterns were originally discovered by physicist Frank Benford in the early 1930s, and have since been found to apply to all tabulated data. Mark J. Nigrini has been a pioneer in applying Benford's Law to auditing and forensic accounting, even before his groundbreaking 1999Journal of Accountancy article introducing this useful tool to the accounting world. In Benford's Law, Nigrini shows the widespread applicability of Benford's Law and its practical uses to detect fraud, errors, and other anomalies. Explores primary, associated, and advanced tests, all described with data sets that include corporate payments data and election data Includes ten fraud detection studies, including vendor fraud, payroll fraud, due diligence when purchasing a business, and tax evasion Covers financial statement fraud, with data from Enron, AIG, and companies that were the target of hedge fund short sales Looks at how to detect Ponzi schemes, including data on Madoff, Waxenberg, and more Examines many other applications, from the Clinton tax returns and the charitable gifts of Lehman Brothers to tax evasion and number invention Benford's Law has 250 figures and uses 50 interesting authentic and fraudulent real-world data sets to explain both theory and practice, and concludes with an agenda and directions for future research. The companion website adds additional information and resources"--