Assume you are a recent hire at the Riverside City Council and having completed a course in Accounting Information Systems are aware of the importance of, and are familiar with, controls to prevent such frauds. The Mayor and Deputy Mayor have approached you to report to the Councillors about what happened at Botany City Council. More importantly, the Riverside Mayor and Councillors want to know what can be done to stop a similar situation happening there.
Your immediate supervisor suggests you should develop a briefing for the Councillors describing the fraud at Botany, the fraud’s tangible and intangible costs, Botany’s control problems, the type of controls Riverside should implement, and whether the controls you suggest are preventative, detective, or corrective. At the same time, however, you need to make sure the Councillors understand the threat poor, weak, or non-existent controls pose to Riverside City Council.
Almost all of the Councillors have no background in Accounting Information Systems, so your briefing will be well researched, concisely and clearly written, accurately referenced, and in non-technical terms. Further, the higher the quality of your presentation, the more likely the Councillors and Council’s executive management will view you as a candidate for rapid promotion. In short, the spelling, grammar, and writing in the briefing must be to the highest standard.
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