FBI Warning Regarding Phishing, Spoofing and ID Theft

The FBI,  the  Federal Trade Commission (FTC), and Internet service provider Earthlink have jointly issued a warning on how the growing ranks of Internet crooks are using new tricks called phishing and spoofing to steal your identity. In an FBI press release, Assistant Director of the agencys Cyber Division, Jana Monroe says, Bogus e-mails that try to trick customers into giving out personal information are the hottest, and most troubling, new scam on the Internet. The FBIs Internet Fraud Complaint Center (IFCC) has seen a steady increase in complaints that involve some form of unsolicited e-mail directing consumers to a phony Customer Service type of web site. Assistant Director Monroe said that the scam is contributing to a rise in identity theft, credit card fraud, and other Internet frauds. How to Recognize Attack Email Spoofing, or phishing, frauds attempt to make Internet users believe that they are receiving e-mail from a specific, trusted source, or that they are securely connected to a trusted web site when that is not the case. Spoofing is generally used as a means to convince individuals to provide personal or financial information that enables the perpetrators to commit credit card/bank fraud or other forms of identity theft. In E-mail spoofing the header of an e-mail appears to have originated from someone or somewhere other than the actual source. Spam distributors and criminals often use spoofing in an attempt to get recipients to open and possibly even respond to their solicitations. IP Spoofing is a technique used to gain unauthorized access to computers, whereby the intruder sends a message to a computer with an IP address indicating that the message is coming from a trusted source. Link alteration involves altering the return address in a web page sent to a consumer to make it go to the hackers site rather than the legitimate site. This is accomplished by adding the hackers address before the actual address in any e-mail, or page that has a request going back to the original site. If an individual unsuspectingly receives a spoofed e-mail requesting him/her to click here to update their account information, and then are redirected to a site that looks exactly like their Internet Service Provider, or a commercial site like ​eBay or PayPal, there is an increasing chance that the individual will follow through in submitting their personal and/or credit information. FBI Offers Tips on How to Protect Yourself If you encounter an unsolicited e-mail that asks you, either directly, or through a web site, for personal financial or identity information, such as Social Security number, passwords, or other identifiers, exercise extreme caution.If you need to update your information online, use the normal process youve used before, or open a new browser window and type in the website address of the legitimate companys account maintenance page.If a website address is unfamiliar, its probably not real. Only use the address that you have used before, or start at your normal homepage.Always report fraudulent or suspicious e-mail to your internet service provider.Most companies require you to log in to a secure site. Look for the lock at the bottom of your browser and https in front of the website address.Take note of the header address on the web site. Most legitimate sites will have a relatively short internet address that usually depicts the business name followed by .com, or possibly .org. Spoof s ites are more likely to have an excessively long strong of characters in the header, with the legitimate business name somewhere in the string, or possibly not at all.If you have any doubts about an e-mail or website, contact the legitimate company directly. Make a copy of the questionable web sites URL address, send it to the legitimate business and ask if the request is legitimate.If youve been victimized, you should contact your local police or sheriffs department, and file a complaint with the FBIs Internet Fraud Complaint Center..

Becoming A Medical Doctor At The University Of Maryland...

At the place where I grew up in Ethiopia, a college degree is a very precious thing that only those who are academically strong and lucky could acquire. Being a first college student to pursue a bachelor’s degree in my family and growing up in one of the undeveloped country, there have been many challenges that I had to overcome from elementary school to attending the University of Maryland College Park. That said, just like the true identity of a gold is determined by putting it in a glowing fire, I believe, the true passion of one’s self can only be revealed after overcoming many obstacles. Therefore, I believe the challenges that I had to go through have made me who I now am and aspired me to study medicine at the University of Maryland School of Medicine. Since I was a boy, I was fascinated about becoming a medical doctor. But my mother’s sufferings, beyond anything, motivated me to study medicine. For more than ten years, my mother has suffered from a particular disease that swells her legs and hands and gives her high fever. Because the doctors in my country were incapable of treating the disease, my mother hopefully traveled to all corners of Ethiopia to seek help from traditional healers. Since her legs and hands would swell until she could not even move them, the healers would pierce her skin around her knees and wrists just to let go off some blood to reduce the swelling. She has suffered a lot more than I could possibly explain with my words for there was noShow MoreRelatedMental Disorders And The Medical Field1206 Words   |  5 PagesAt an early age, I frequently thought of becoming a lawyer or a doctor. It wasn’t until I reached middle school that I realized the medical field is where I want to thrive. At firs t, I wasn’t sure what part in the medical field I wanted to constitute to. My thoughts would jump from being a general surgeon to an ENT to a pediatrician. I even had thoughts of becoming a therapist or psychologist. Coincidentally, in the seventh grade, I was watching a T.V. show called Black Box. The main character wasRead MoreDistinction between the Western and Eastern Ways of Healing1649 Words   |  7 PagesEmily-Rose had just turned 36 and was in her first semester at university when her world began to crumble. This could not have come at a worse time as she has always looked forward to doing a Health Studies degree. Her friends and family were alarmed at the sudden moodiness, insomnia, fatigue, headaches, confusion, joint and muscle pain, nausea Ã¥Å" °nd above all, the enduring feeling of tiredness she complained of. Emily-Rose has suddenly changed from a happy woman to someone who battled daily episodesRead MoreRoles Of Clinical Manager. Clinical Manager’S Pri mary Purpose1334 Words   |  6 Pagesarise from employees, patients, and doctors. Their job is to appoint authority and make important decisions. According to Occupational Outlook Handbook, clinical managers are referred as medical and health service managers who plan, direct and coordinate medical services. They obtain duties to keep the medical facility in order. Typically, their duties include recruitment and development of staff, allocate financial resources, collaborate ideas with executive doctors, staff, and other health professionalsRead MoreEdgar Allan Poe and the Horror Story Essay1401 Words   |  6 Pagesactress, playing nearly 300 parts including Shakespeare’s Juliet (Meyers 2). After her first husband (Charles Hopkins) died for unknown reasons she married David Poe Jr., who was originally raised to find a career in law (3). However, he ended up becoming an actor and joining Eliza’s group. He ended up playing 137 roles (nineteen were Shakespearean), many of which was the romantic hero because of his charming looks and features (3). However he could not act and many times critics gave him very harshR ead MoreThe Pact study guide1661 Words   |  7 Pagesmother took him to a university of medicine and dentistry to receive braces in hopes if improving his smile . 2) George and his mother move to Newark from South Carolina 3) shahid rjs dad, Shahid Jackson, acted as a father to George. They fished and worked out together. 4) a stable home environment helps George resist pressures to participate in negative activities 5)Georges first job was a groundskeeper at the complex in high park gardens. 6) Georges third grade school teacher, viola JohnsonRead MoreShould Marijuana Be Legalized?1521 Words   |  7 Pagesas a trading crop and a legitimate medicine to becoming an illegal drug. Cannabis has been outlawed in Colorado since 1917, and then almost a century later it became legal for medical use again in November of 2000, when it was permitted by the Amendment 20 to possess and/or grow marijuana for medical use for patients and caregivers. Qualifying patients had to have identification cards issued by Colorado Department of Public Health and Environment based on a doctor s recommendation. From 2001 toRead MoreThe Benefits of Educational Values1118 Words   |  4 PagesWhen I was in elementary school I always had the thought â€Å"What was the purpose of education, what can we do with it?†; Never having an idea of the benefits gained from being concealed in a large building with 300 other students. The view of school was more considered a daycare meant for children, to be dropped off at 8am and then picked up at 3pm. Teachers would inform the students that they’re preparing us for the future. I partially understood what it meant because everything we learned was repetitiveRead MoreInternet Impact on Society1636 Words   |  7 Pagesmany different ways. The rise of the internet has caused people to communicate differently in areas never dreamed of before the internet came into existence. Education has been revolutionized through the world of the â€Å"Information Super Highway†. Medicine has also seen reform as the internet improves research and communication. Individuals are starting businesses from scratch, while others are selling household items for extra cash. This internet â€Å"typhoon† sweeping the globe has become a way ofRead MoreThe Impact of the Internet on Society Essay example1611 Words   |  7 Pagesmany different ways. The rise of the internet has caused people to communicate differently in areas neve r dreamed of before the internet came into existence. Education has been revolutionized through the world of the â€Å"Information Super Highway†. Medicine has also seen reform as the internet improves research and communication. Individuals are starting businesses from scratch, while others are selling household items for extra cash. This internet â€Å"typhoon† sweeping the globe has become a way ofRead MoreDetermination, Discipline, And Dedication1864 Words   |  8 PagesDetermination, discipline, and dedication are the three keys to Doctor Sampson (Sam) Davis’ success. Growing up in the streets of Newark was not easy for any child, pre-teen, teen, and adult, especially for Davis but with the three D’s to success he speaks of in The Pact: Three Young Men Make a Promise and Fulfill a Dream, shows that anyone can succeed when you have friends to help you through it all. Even though Davis did not have a perfect childhood, determination, dedication a nd discipline would

The Need for Migratory Reform - 878 Words

Pedro Loera is 47 year, and has been living here, in the United States, for 30 years. He owns a house, three cars and a small but successful landscapes company therefore he pays taxes and respects the laws. He looks normal and almost can do what his neighbors do, yet he can’t travel; he couldnt go to his homeland when both of his parents died. Nor can he vote. In fact, he doesnt have a license to drive his expensive cars. Surprisingly, what tormenting he the most is living with fear. He has been living here about 20,000 days with the anguish of being discovered and deported to the country where he doesnt have anything but memories. He is not a criminal, yet he has a kind of trepidation when a police officer approaches him suspiciously, just because he doesnt have authorization to be living in the USA. He is not a special case. There are approximately 11.5 million of individuals living in the United States without authorization, and it is just an estimate according to the Pew Hispanic Center. Besides of the human tragedy this millionaire number conceal, it shows the failure in the current migratory laws. Such laws with the time have become obsolete leading the country to a human crisis and a socio-economic problem; thus, an immigrant reform must be approved no just to take out of the shadows millions of peoples, but to solve this socio-economic problem implicit in the failure of the current migratory law. . Nonetheless, the migratory reform has detractors who claimsShow MoreRelatedSocial Determinants Of Health And Health873 Words   |  4 Pagessocial determinants of health undermines the importance of other factors that also heavily affect immigrant health in the United States. Specifically in the case of undocumented immigrants, the debate need to focus on systemic issues impeding access to healthcare as well as pre and post migratory social, political, and economic factors. Some examples that Martinez et al listed include, â€Å"specific environmental conditions such as pollution and contamination of water, as well as pre-and-post migrationRead MoreThe Elementary and Secondary Education Act 732 Words   |  3 Pagesis broken down under SEC. 1001. The law states that the educational needs of limited English proficient children and migratory children must be met in order to improve their achievement levels; in turn this can close the gap between the high- and low- performing child ren. The schools, local educational agencies and States would be held accountable to improve this achievement for all students by identifying which students will need assistance. SEC 1002, part C goes into a separate amount of moniesRead MoreToo Much Protection : The Migratory Bird Treaty Act ( Mbta )2366 Words   |  10 Pagesthreatened need and deserve our special help and steps must be taken to protect them from population declines and extinction. However, hundreds of species--not considered to be in danger-- are still protected by federal law in a way that can prevent economic growth and the expansion of renewable energy in the United States. The 1918 Migratory Bird Treaty Act (MBTA) and related legislation make it illegal (without a waiver from the USFWS) to pursue, hunt, or take any native migratory bird [2]. EnforcementRead MoreMigration From The United States1816 Words   |  8 Pagesborder area population and significantly has impacted the current period in the history of this migratory pattern. In addition to the periodization of Mexican migration, this entry also will address how culture and identity have been influenced by the border region between the U.S. and Mexico. 1965 TO 1985 The twenty year timeframe from 1965 to 1985 marked a time of transition in Mexican-U.S. migratory history during which a cooperative but American-focused relationship existed between the two nationsRead MoreThe Elementary And Secondary Education Act1526 Words   |  7 PagesThe The Elementary and Secondary Education Act (ESEA), was revamped in 2001 as the No Child Left Behind Act (NCLB). Due to the time period of the inception and now, there is a pressing need for reform. Even when the law expired four years ago, Congress continued to update the out of date NCLB Act was never seriously considered by the House Committee on Education and the Workforce until now. Since the Republicans assumed control of the House of Representatives, they have created and passed a seriesRead MoreWhat Are We Doing Here?1631 Words   |  7 Pagesdiscourse finds commonality in one resonant fact-- we want the best for our students. This idea may lead you to describe our government, our structures, our systems, as â€Å"America the Beautifully Misguided.† For years, prominent pedagogues have sought reform in the educational dossier. They seek a sort of liberation from the pervasive and perverted ideas that permeate our great American narrative. Specifically, Paulo Freire sought to release the shackles of indoctrination that did, and still do, driveRead MoreThe Fragile Ecological Existence Of The U.s. Southwest1250 Words   |  5 Pages The fragile ecological existence of the U.S. Southwest is complicated by the presence of endangered migratory species who naturally move across our borders, including gray wolves and jaguars. The terrorist attacks on September 11, 2001 entrenched social rules regarding immigration and border security installed through the Illegal Immigration Act and Immigrant Responsibility Act. This and the Real ID Act allow border patrol to further diminish chances of survival for endangered species, by grantingRead MoreThe Other Civil War of a Peoples History of The United States1454 Words   |  6 Pageschapter à ¢â‚¬Å"The Other Civil War† of A People’s History of the United States, Howard Zinn described the underlying class tensions caused by industrialization during the nineteenth century. He claimed that these tensions would have led to radical labor reforms if the working class’s anger had not been directed towards other issues. Zinn used The Age of Enterprise by Thomas C. Cochran and William Miller to show the upper class’s indifference towards the problems of the lower class and to prove that the richRead MoreThe State Of Delaware River Pollution1243 Words   |  5 Pagesdoes not take steps to mend its polluting tendencies. To begin with, each individual should focus on decontaminating his or her nearest water body. For those living in Delaware, the nearest major water body is the Delaware River, which is in dire need of reform. â€Å"The Delaware River, . . . is the fifth most-polluted river in the country, according to a report released . . . by Environm ent New Jersey† (Augenstein). However, this issue did not arise spontaneously. A recognized problem by the early eighteenthRead MoreThe Dual Legacies Of Discrimination Against Ethnic Minorities And The Country s Uneven Economic Development1301 Words   |  6 Pagesmovement. The dual legacies of discrimination against ethnic minorities and the country’s uneven economic development have created strong support in non-Persian areas for political reform. During recent presidential elections, the non-Persian electorate tilted heavily toward the reformist wing. Support for democratic political change among Iran’s ethnic minorities is likely to persist so long as the country’s periphery remains an economic backwater. Although the Iranian economy has been growing,

Literature Review Iranian Muslim Americans - 952 Words

Literature Review: Iranian Muslim Americans Marywood University Helen Boyle America has one of the most diverse Muslim populations in the world. There are about three to six million American Muslims and around one half of this population was born in America. Almost all Iranian Muslim Americans come to the U.S. in search of opportunity, economic growth, and democratic freedom. However, it is important to note that although they may assimilate well to American cultural, they do not leave behind their own beliefs and values. There are many hardships faced by this group, such as discrimination and prejudice. It is important to be culturally competent while working with a population such as this. Cognitive-Behavioral Therapy (CBT) is a action oriented form of psychological therapy that assumes that maladaptive thinking patterns cause maladaptive behavior and negative emotions. (Pearce et al., 2015) This Evidence based practice is found to be especially effective when adapted for Muslim clients and their Beliefs and values. There was very little literature specifi cally on Iranian Muslim Americans being treated for depression. There was more information on general Muslim Americans with Depression. (Pearce et al., 2015) Iranian Muslim Americans face many challenges everyday. Since the terrorist attacks in New York on 9/11, majority of Muslim Americans say that it has become more difficult to be a Muslim in the United States. Despite the fact they said that life in theShow MoreRelatedLiterature Review : Iranian Muslim Americans883 Words   |  4 PagesLiterature Review: Iranian Muslim Americans Marywood University Helen Boyle America has one of the most diverse Muslim populations in the world. There are about three to six million American Muslims and around one half of this population was born in America. Almost all Iranian Muslim Americans come to the U.S. in search of opportunity, economic growth, and democratic freedom. However, it is important to note that although they may assimilate well to American cultural, they do not leave behindRead MoreRaza Aslan is Defending his Faith in the Book, No God but God1177 Words   |  5 PagesRaza Aslan is an Shia-Iranian and an American author, and he informed us within his introduction of his book that he will be blamed as an traitor by some and an advocate by others, however that the latter doesnt hassle him since there is no higher calling than to defend ones faith, particularly in times of cognitive content and hate. He claimed that this book is a debate for rectify and wrap up with a cautionary that, like the reformations of the past, this may be a terrifi c event, one thatRead MoreWhy Marjane Satrapi Graphic Form1803 Words   |  8 Pagesnovel accessible to its non Muslim readers. 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Driving away the thingsRead MoreThe Geopolitics Of Us Iranian Relations3204 Words   |  13 Pages AMERICAN MILITARY UNIVERSITY THE GEOPOLITICS OF US-IRANIAN RELATIONS BY NELSON SHAWVER INTL500 – WEEK 8 ASSIGNMENT: RESEARCH PAPER 31 AUGUST 2014 The Geopolitics of US-Iranian Relations American Military University â€Å"It is imperative for other states to accept the reality of Iran’s prominent role in the Middle East and beyond and to recognize and respect Iran’s legitimate national rights, interests, and security concerns.† Iranian Foreign Minister Mohammad Javad Zarif (2014)Read MoreReligion : The United States And The European Union1648 Words   |  7 Pagesinfluence over society, especially its role in affecting politics (Hajizadeh, 2013). 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Kirby states while reviewing theRead MoreThe Thousand and One Nights1472 Words   |  6 Pagesthousand stories that had been translated or adapted from Sanskrit in the time of the Sassanids, the pre-Islamic Iranian dynasty. (Lawall 1586) The same is claimed by Goitein as he says that the first element in the tile of popular book: ‘One Thousand Nights is very old, as it is an adaptation of the Persian hezar efsane, which means ‘A Thousand Stories, according to various Muslim writers the name of a pre-Islamic collection of tales and fables.(301-02) W. F. Kirby states while reviewing theRead MoreIr The Iranian Identity3660 Words   |  15 PagesImages from Iran: Iranian Identity in the Global World Globalization is defined as the ‘world becoming a small global village’ where all countries merge into a mosaic of one multicultural free communication of information village. Yet, if globalization is supposed to enhance the relationships between different cultures, making the whole world one nation, it drastically fails, due to the many differences between the world’s nations. Iran is one example of a country nation that has been detached fromRead MoreThe Study of Hostage Drama in Quirino Grandstand6173 Words   |  25 Pageswith society. Paranoid they feel threatened and persecuted, highly suspicious of people and very impulsive. CHAPTER II REVIEW OF RELATED LITERATURE a. FOREIGN LITERATURE The Iranian Hostage Crisis, November 1979 - January 1981   On November 4, 1979, an angry mob of young Islamic revolutionaries overran the U.S. Embassy in Tehran, taking more than sixty Americans hostage. From the moment the hostages were seized until they were released minutes after Ronald Reagan took the oath ofRead MoreBook Review of William Goldings Lord of the Flies2866 Words   |  11 Pagesinvolving human nature, William Goldings iconic novel Lord of the Flies, and the Middle Eastern society of today. This paper addresses those issues and concepts in light of what is happening in the Middle East today and also from the big picture of the Muslim community in the Middle East. Is it in fact fair to portray human nature (that is shown through Lord of the Flies) as reflecting human nature in Middle Eastern society? This paper approaches that subject in earnest. Understanding Lord of the Flies

Alien free essay sample

The airport seemed like a morgue in the Dark Ages through my toddler eyes. Everyone looked ill with excess travel, sick from impatience. Menacing towers, which looked to be in fact, men, glared at me as if I were someone to suspect. As if I didn’t belong. The expansive line of Immigrations painfully edged forward, but my mind scampered away to curiosity. What was India like? Was I going to enjoy it? What was I going to do there? We finally reached the stern officer in sky blue, equipped with a stately handlebar moustache. He and my dad exchanged sympathetic glances and polite greetings, as if they were old friends, seeing each other for the first time in years. He did the same for my mother and sister, but stopped at me. â€Å"Born in the USA? What is this boy doing in an airport in India?† Everyone laughed, but I didn’t. We will write a custom essay sample on Alien or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Regardless of what he meant, it hurt my toddler mind deeply. For the first time in my life, I felt different. I felt guilty of my presence, guilty to be who I was. As I walked into the streets of India, the kids stared at me for quite some time, and chattered accusingly amongst themselves. I did not dress like them. I did not act like them. I did not talk like them. I felt like the aliens I had read about so avidly from the comics back home. I tried fervently to make myself the epitome of a native Indian boy, but my relatives constantly hindered my progress. Cricket is like baseball. Flats are apartments. Auto-rickshaws are like taxies. I constantly reminded myself these things, but no matter how hard I tried, these concepts would not stick. Language became a ruthless and unforgiving adversary. My parents had prepped me well prior to the trip, yet still I was hit with unfamiliar phrases. While my accent was consistent, constructing the words proved to be a grueling task. I realized any slight mistake could question the quality of my parents’ teaching, and slowly I stopped talking. I was limited to a stubborn shake of the head for no, and an eager nod for yes. I was always the quiet one, the one who said very little, but they didn’t know why. I wouldn’t let them know, for my alien nature would be exposed. Years come and go with new perspectives. The toddler state of mind was black and white, frank and simplistic. I was so driven by stubborn anger and frustration that I never really tried or wanted to search for the answers I needed. Questions of doubt and difference gradually became answered by my friends, schoolmates, and teachers. We all realized our experiences were not so seclusive, and countless stories met laughs of recognition and understanding. Time allowed for me to accumulate the points that define who I am, whether it is by a distressing day at Immigrations, or the inability to master a language. By birth and by residency, I am an American. But, by the principals I abide to and the traditions I willfully obey, I am an Indian. I don’t feel different anymore. Rather, I feel honored to have the opportunity to share and experience two cultures simultaneously. The polarity of the two nations sometimes proves to be troublesome, but also adds a contrast that intrigues me t o the point of enlightenment. It now seems amusing to imagine a confused little boy, paranoid of his imminent transformation into an unknown being. Paranoid of becoming an unfamiliar creature in unfamiliar territory; not able to identify with his environment. I was once an alien.

Evaluated From The Observation A Detailed â€Myassignmenthelp.Com

Question: Discuss About The Evaluated From The Observation A Detailed? Answer: Introducation Going by the case of DIPL Ltd, the auditor can take the help of various analytical procedures that will help in taking crucial decisions. Moreover, it will highlight a correct view of the entire business. The auditor needs to use the analytical procedure because it is vital for the auditor to provide an unbiased decision. To ensure this, the financial records need to be evaluated and from the observation, a detailed analysis can be made. In the case of DIPL, the auditor can use the analytical process in the following manner: Financial data comparison The data of the current year can be compared with that of the previous year that will enable forecasting for the future course of time or any other peer group. A comparison is just process of evaluation that sheds light on the company performance and the trend that it has witnessed. To ensure a good comparison it is imperative for the auditor to compare the current data with that of the previous year that will highlight the variations (Carcello, 2012). Moreover, an increase or decrease in the figures can be a note with ease. The changes can be studied in the light of the prevailing situation and a judgment can be made accordingly. The changes that happened in the sales, turnover, debtors and creditors information needs to be analyzed by the auditor to gain an advantage in the process (Baldwin, 2010). The same comparison can be made with of the peer group to find the trend and the performance. Computation of Ratio Ratio computation can be defined as the best practice when it comes to evaluation of the data. Ratio sheds light on the performance of the company. The major ratios that speak volume of the companys scenario are the profitability, liquidity, efficiency and solvency ratios. The profitability ratio of the company denotes that DIPL has performed on a consistent basis. The gross profit has declined in the past three years but the margin is a string. On the other hand, the net profit margin has increased in the past year signifying a strong control over the cost of goods sold. Further, the liquidity scenario of the company is strong and hence, no problem will arise in honoring the obligations (Brigs, 2013). The auditor needs to stress on the ratios and check whether the data align with the financial records. If there is a deviation then the same needs to highlight to the management. Moreover, the auditor needs to have applied the skills of due diligence so that any differences can be addr essed. The balances of the debtors and the creditors need to be cross checked so that no misstatements have been done in this regard. The balances might be collected but not shown in the statement leading to differences (Bedard et.al, 2014). Hence, the auditor must analyze such points. The inherent risks are the risks that are due to the nature and policies of the business. Going by the analysis, the two inherent risk of the business are as follows: Replacement of the old IT system with the new IT system A new system of IT was introduced under a lot of pressure and the old one was discontinued. The old system was abolished ignoring the fact that the employees were not trained with the details of the new one. Moreover, there was a risk that the system was accessible by anyone and hence, vulnerable to the threat of tampering (Blay et. al, 2011). Moreover, wrong data was entered into the system leading to faulty results. Internal audit team selection having a financial interest The section of new CEO was vague as the CEO was having a financial pecuniary in the company. The CEO will receive a whopping 10% share in profit if the growth exceeds 10% or more. In this scenario, there is a possibility that the CEO will work hard to enhance the profit but might indulge into window dressing too (Church et. al, 2008). Hence, it constitutes an inherent risk. Firstly, the software fails to record the entries that pertain to the previous year. This might be an act of the management to alter the accounts or to conceal any transactions so that the statement can mislead. When it comes to the year 2015, it can be seen that the cash position has declined and the same reason can be cited in this regard. Secondly, in the third year there is a significant increment in the level of inventory even considering the fact that the sales increased. This projects frauds and misstatements. The fraud that has been traced above will have an impact on the financial statements. This will affect the process of audit. The auditor needs to evaluate a huge data to project such fraud. Since the top level executives are present in this fraud it will lead to the immense problem and if the auditor fails to find the missing entries or rectify such then will lead to material misstatement. The inventory levels are increased considerably and this will impact the profit figures. If the judgment is not done correctly then it will lead to an ineffective result (Cappelleto, 2010). The management risks can be summarised through the following table: Management Risks Auditors Actions Replacement of Old IT set up with a new IT set up: The new It system was implemented in a unplanned manner as there was not proper way to implement it neither any training was imparted to the employees for running of new IT system. The IT system was not discussed properly within the company nor its consequences of non- implementation were understood. So all this created a situation where all the entries were not been captured by the IT software properly. It was a clear case of mis-management where the top management was also involved. Internal control of management failed to find out the problems and errors in IT set up. Appointment of new CEO and Audit team: The company appointed a new CEO whose part of remuneration was linked to company performance. The CEO although had vast experience in the same line but he was financially interested as well with performance of the company. On the basis of new CEO recommendation, a new Internal Audit team was also formed comprising of an ex audit manager and two new qualified chartered accountants. The new team did not have any experience of running an Internal audit department. So the decision was not a wise management decision. Acquiring of Nuclear Publishing Ltd (NPL): The company DIPL acquired NPL keeping in mind there market share in medical textbooks which had good margins and also was widely accepted in many universities as well. However after some time it came to knowledge that NPL medical books were soon becoming obsolete or no use due to some reasons. E books will replace NPL textbooks so acquire of NPL was also a bad decision, DIPL being a wise company should have understood the market requirements and its future. Also one more reason which creates doubt is purchasing of Net assets of NPL instead of shares of NPL which could have resulted in total ownership of the company. So the acquiring of NPL was not wise decision. Following actions should be performed by the auditor: 1.The Auditor should take the services of some professional IT experts to successfully implement the new IT set up and find out errors and suggest remedial actions to correct them. Also his audit programme should incorporate vast features to audit the software. 2.The auditor should take every precaution while conducting the audit of this company. The reason behind these precautions is that the internal audit department team did not have any experience of running an Internal audit department before. Hence, auditor will have t monitor all the internal control factors. 3.When the new company NPL was acquired by DIPL Ltd., it was not done by the company after thorough study about the company and its assets. The textbooks of the NPL was soon to become obsolete. Now the auditor needs to go through each and every detail about the acquisition in order to make sure that there was no hidden transactions in this acquire as it may lead to material misstatements in the audit report and financial statements. References Baldwin, S. (2010). Doing a content audit or inventory. Pearson Press. Internal audit team selection having a financial interest Bedard, J.N., Gonthier, B, A. Schatt. (2014). Costs and Benefits of Reporting Key. Harvard Press Brigs, A. (2013). Financial reporting analysis. Mason, Ohio: South-Western. Blay, A. D., Geiger, M. A. North, D. S. ( 2011). The Auditor's Going-Concern Opinion as a Communication of Risk. Auditing: A Journal of Practice Theory, 30 (2): 77- 102. Cappelleto, G. (2010). Challenges Facing Accounting Education in Australia. Melbourne Carcello, J. (2012). What do investors want from the standard audit report? CPA Journal 82 (1), 7. Church, B, Davis, S McCracken, S. (2008). The auditors reporting model: A literature overview and research synthesis. Accounting Horizons, 22(1), 69-90.