ACC 499 Week 6 DQ 1 Cyberattacks in Public Companies
and DQ 2 Koss Corporation
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ACC 499 Week 6 DQ 1 Cyberattacks in Public Companies
and DQ 2 Koss Corporation
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Week 6 Discussion 1
" Cyberattacks in Public Companies " Please respond to the following :
· From the e-Activity , 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 .
Week 6 Discussion 2 " Koss Corporation " Please respond to the following :
· From the case study , contrast the responsibilities of the independent auditor and board of directors with the responsibilities of Koss management for the embezzlement . Indicate the party that was ultimately responsible for the embezzlement . Provide support for your rationale .
· Recommend two controls that you would establish at Koss Corporation over electronic fund transfers . Indicate how each of the recommended controls would minimize the exposure to fraud in the future . Provide support for your recommendations . ===================================================