2-28-2010_Sun_4.16pm_m=
htm_Forensic
Surveillance Audit Podcast for Lecturers and Academics E-Competence- Repurp=
osed
Traditional Stand-up Instructions for Blended, Distance, Continuing
Professional Education & Self-study E-Learning
<=
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2-28-2010_Sun_4.16pm_d=
ocx_Forensic
Surveillance Audit for E-Competence of Lecturers and Academic Staff
Benno Volk
assistent manager
E-Learning Center, University of Zurich
Hirschengraben 84, CH-8001 Zurich
Switzerland
www.elc.uzh.ch
Dear Benno Volk<=
/span>,
I send you our revised version of the paper including the revisions due to =
the reviews
of our paper for the IJCEELL-Special Issue "eCompetence for Lecturers =
and
Academic Staff".
We have checked all the remarks from the reviewers and we have revised our
paper wherever it is necessary!
In order to be conform with the guidelines for the publication we have read=
the
"IJCEELL-Author guide" (s. attachment) carefully and implemented =
them
into our paper. In the event =
that
we need to make any additional changes, please let us know and we will be g=
lad
to make additional changes.
Following is our final ver=
sion of
our paper - please let us know that you have received it by March 15, 2010.=
We are forward to your reply.
Kind Regards,
Sara Rushinek
--
Forensic Surveillance= Audit for E-Competence of Lecturers and Academic Staff<= o:p>
Forensic Surveillance Audit Podcast for Lecturers and Academics E-Competence- Repurposed Traditional Stand-up Instructions for Blended, Distance, Continuing Professional Education & Self-study E-Learning
A=
bstract
<= o:p>
This study describes forens= ic free AV (Audio Video) surveillance audit podcast. Since the surveillance systems are typically funded for security reasons, any additional applications such as e-learning, training, are free of charge.&= nbsp; Such forensic audits will deal with fraud recovery efforts, similar = to the case of "Bernie Madoff."&nbs= p; The single most important question is where is the money? It is only a matter of splitting t= he video cable of a surveillance camera and inserting it into the instructor's computer, for example. Therea= fter, administrators and students can monitor the e-competence of lecturers and academic staff and evaluate it at their convenient time and place. For example, they can view and participate in a lecture from their cell phone in a remote physical location. Likewise, the instr= uctor can repurpose the videos of such lecture- from the traditional stand-up Ins= tructions offline, into blended, distan= ce, & self-study e-Learning online and with CAI (Computer Assisted Instruct= ions). Furthermore, this study illustrate= s how videos of regular academic courses, to undergraduate and graduate students, such as forensic accounting, can be repurposed for CPE (Continuing Professi= onal Education), to practicing professionals and alumni. Using new podcasting methods stude= nts no longer need to manually download multi-media materials, such as videos from= a website, and wait for hours of narrow bandwidth, or wait for traditional ma= il to get a DVD in the mail to playback the DVD.= Instead, they can simply subscribe to such Real Simple Syndication (= RSS) service and the videos will automatically download themselves into the devi= ce ASAP, alerting the users that they have arrived and are available for playb= ack, by a ringtone, a beep, e-mail, etc. [1]
Keywords=
:
Forensic,
Accounting, Continuing Education, Distance learning, Blended Social Network=
s,
Repurposing, Surveillance, Audio Video, Real Simple Syndication, Podcasting,
e-Learning, Computer Assisted Instructions, Expert, Witness, Testimony,
Litigation Support, Anti-Fraud, Multi-media
E-Competence Of Lecturers Or Blended, Distance Learni=
ng
And Self-Study E-Learning
Improving digital literac= y has become a key priority in the context of the social inclusion agenda around = the world. Digital literacy is a = set of competences that enables the individual to improve his or her life chances = and quality of life. Digital lite= racy competence, electronic competence, or e-competences <= /i>should improve access to services (including public services), provide greater abi= lity to cope with life’s daily burdens.&n= bsp; Such burdens may include access to, and use of information. Daily information dealing with tra= nsportation, opening hours, leisure activities, schools, etc., help improve government-c= itizen relations. Other areas that i= mpact e-competence may include: public administrations, access to education, training, work and jobs, and enhance personal capacities.
The ‘Learning
Networks’ in
http://74.125.47.132/search?q=3Dcache:4TduqhE6oMcJ:www.kslll.net=
/Documents/Compendium%2520e-learningfinal.DOC+of+lecturers+or+blended+dista=
nce+learning+and+self-study+e-learning+%22e+competence+%22+filetype:doc&=
;cd=3D1&hl=3Den&ct=3Dclnk&gl=3Dus
e-competence of lecturers or blended, distance learning and self-st=
udy
e-learning)
|
Short description of the proje=
ct [2] |
Seminars
are promoted, organised and carried out (face-to-face, online and offline=
) by
the National Education Institute but mostly by private companies because =
they
are more interested in organising seminars. Experts and research groups
covering various subjects and fields prepare and upgrade seminar content
(programme, materials). This year the project will be upgraded again to a=
im
at e-competence for teachers in almost every subject and fields. Hence, t=
eachers
will be even more interested in achieving the upgraded standard. |
This paper describes seminars
that are promoted, organised and ca=
rried
out (face-to-face, online and offline) by professional organizations=
and
universities that are none-profit organizations. Much like
private companies, none-profit organizations are also interested in organising seminars. Universities are interested in it,
because education and training is one of the main line of their business.
To reduc=
e the cost
and improve the quality of such training, the authors of this paper have de=
veloped
a methodology of integrating e-competence, with forensic Audio Video (AV)
suveillance audit podcasts, which traditionally have be aimed strictly at s=
ecurity,
ignoring the learning and educational applications of the technologies .
Forensic AV Surveillance Audit Podcasts
=
220;We
need to be able to see more broadly—widening the aperture on the
world—wherever that threat might reside,” he says. “And, =
at
the same time, cue down on where the threat happens to be. [We need] more
details in areas where sources haven’t had access. We’re talking
hardware, software, a dedicated Socom [Special Operations Command] UAV squa=
dron
and more ISR [intelligence, surveillance
and reconnaissance]. But hardware by itself is not sufficient. We’re
talking about developing humint capability in SOF [special operations force=
s]."
[3]=
[4](http://74.125.47.132/search?q=3Dcache:_ffpTVzp5o8=
J:www.oss.net/dynamaster/file_archive/061113/83798c8b6289de3a051cd62946d130=
e8/20061106%2520IO%2520Newsletter%2520v7%2520no%252004.doc+forensic+free+AV=
+surveillance+audit+Podcasts+filetype:doc&cd=3D2&hl=3Den&ct=3Dc=
ln
)
=
Tactical
intelligence collection.
Other than the tactical Raven unmanned aerial vehicle (UAV) and a scout
platoon, the maneuver battalion does not own dedicated intelligence, surveillance, and r=
econnaissance
assets. Experience from Iraq and Afghanistan demonstrates that human
intelligence (HUMINT) is by far the most valuable intelligence source for
commanders engaged in COIN warfare.27 While the Military
Intelligence School has belatedly tried to implement an “every Soldie=
r a
collector” mindset, internal policies stand in the way of effective
HUMINT collection.
For
example, suppose a local national comes to a checkpoint and tells Soldiers =
that
his neighbor conducts attacks against U.S. forces. None of the Soldiers in =
the
battalion, the S2 included, are allowed to task the informant to provide
additional information that would make the target actionable (for example, a
ten-digit grid and/or a guide to a house, a means to positively identify the
target, and sufficient legal evidence to detain the target if captured). To=
ask
the informant to return with this information would cross a legal line and
subject the well-intentioned troopers to possible action under the Uniform =
Code
of Military Justice. The Soldiers must instead defer to a tactical HUMINT t=
eam
(THT) to run the source. THTs, however, seldom operate under battalion cont=
rol
(unlike Marine human exploitation teams), leaving maneuver commanders in the
undesirable position of outsourcing their most valuable collection platform=
.
Tec=
hnology
isn’t irrelevant to the global war on terror. We can use powerful
"Strengthening the Physical Environment and Acade=
mic
Technology: By the end of the program cycle, at least five of the ten
academic and student buildings (including the University Library and Busine=
ss
Incubation Center) will be upgraded with new furnishings, seating, technolo=
gy,
and signage. The establishment of a Mac Lab within the multimedia
technology center will be developed to introduce Mac technology, podcasting=
and
video streaming into instructional delivery. Additional funds will be=
set
aside to replace/upgrade computers in student service areas to maintain
efficiency (faculty, staff) and encourage independent study (library).
Campus security is vital to the university's efforts to provide a safe lear=
ning
environment for faculty, staff and students. The university will make=
use
of funding to support technology upgrades inclusive of a surveillance camera
system, and communication equipment upgrades. The need for increased
security is a direct result of added structures including student
housing." [5] (http://www.google.com/search?hl=3Den&lr=3D&am=
p;rlz=3D1R2IRFC_enUS342&num=3D100&q=3Dforensic+free+AV+surveillance=
+audit+Podcasts+filetype%3Adoc&btnG=3DSearch&aq=3Df&aqi=3D&=
oq=3D
)
The remainder of the paper will provide additional exa= mples focusing discussion illustrations, on = the form of figures, related to the theme of the paper. The research focus is on both mean= s and ends of the subjects, and their convergence. Even though the authors have clear= ly distinguished significantly, between the means and the ends. The authors combine the two elemen= ts, e.g. forensic free AV surveillance audit Podcasts (as means) and e-competence of lecturers or blended, distance learning and self-study e-learning (as ends). The authors discussed side by side= , and now they are ready to focus on the overlap of both the means and the ends.<= /p>
To make the discussion more beneficial, the authors will focus on the ends = side. But balance the ends side with an emphasis the part of means. The appropriate suggestions for the implementation issues relating to strategies and tactics would be strongly = recommended. The main strategy could be summari= zed by the saying "killing two birds with one stone." Since e-competence is an important educational issue with practical value, the authors have provided theoretic= al background in their prior research, the references suggest.
Internat=
ional
Continuing Engineering Education (CEE), Professional Education (CPE) Medical
Education (CME), Legal Education (CLE) and
Learning=
in general. Another focus=
of
this manuscript it to promote E=
-Competence
for Lecturers and Academic Staff through the use of i=
nformation
and communication technology (ICT) in their courses, the will raise the qua=
lity
of instruction. This study de=
velops
and test the theory that added surveillance, bundled with additional revenu=
es
and professional promotion will motivate the instructors, lecturer and acad=
emic
staff to be more competent and more effective.
<=
br>
In the past few years, there has been a huge growth of
educational technology at the level of higher education. However, the
integration of auditing surveillance video into the ITC of e-learning, as a=
strategic
approach to security and learning integration has never been done. Yet, for individuals and organizat=
ions such
approach can be very rewarding financially and educationally.
T=
his
study focuses on Forensic Studies, including forensic medicine, engineering,
and business, and especially forensic accounting. There already exists a number fore=
nsic
accounting education and training course programs at different universities=
and
colleges in order to certify the acquisition of e-competence. The current s=
tudy
focuses on repurposing such regular academic courses for CPE, CEE, CME, and=
CLE,
without the traditional extra cost.
Instead, this study leverages the existing surveillance infrastructu=
re,
repurposing the classroom videos for continuing education and lifelong lear=
ning
of university alumni.
I=
n this
regard, educators and lecturers are conceived as «gate keepers»,
i.e. they have the key for a sustainable implementation of e-learning in hi=
gh
schools and universities. Therefore, a scientific discussion dealing with
beneficial settings, curricular innovations and instructional methods for t=
hese
training programs could provide valuable information to compare the quality=
and
the results of different qualification programs. Potential means are best
practice examples or case studies that can unfold advantages and benefits of
the integration in institutional human resources development programs. This
special issue attempts to identify significant international activities in =
this
field and to bring up guidelines for successful strategies.
Introduction to Forensic IT & Forensic Accounting
Integration- Historical Perspective
<= o:p>
Without Reports and empirical
evaluation of training programs it is hard to tell how successful these pro=
grams
actually are. Rushinek, A. and Rushinek, S. (1989) developed repor=
ts
and empirical evaluation keep" control of computerized informat=
ion
relating to branch manpower management" for long term "follow-up
systems for banks." ACM =
SIGCPR
(American Computing Machinery Special Interest Group for Corporate Computer
Personnel should use such reports over time to assess to progress of these
training programs.[7]
Ideally
organizations should first explore existing training programs if they are
available. In cases tha=
t many
off the shelf programs are available, organizations may be better off to buy
them, otherwise they may have to built them. At any case, reports and emp=
irical
evaluation of the feature of these programs, should be produced to plan the=
se
actions. Rushinek, A. and Rushinek, S. (1989) developed " T=
raining
software (TS)" in a case study of "feature selection system (FSS)=
for
computer personnel" it help select the most desirab=
le
set of features of training programs that COMPUTER PERSONNEL can acquire or
develop. Such systems will su=
rvey
the potential features and find which features are the most optimal for a
specific situation, producing empirical customized reports for each situati=
on.=
[8]
Ultimately=
reports of the analysis process ca=
n also
be very helpful. Rushinek, A.,
Rushinek, S. and Stutz, J. (1=
983)
have developed such "An Empirical Analysis of the Computerization of
Interactive Software Evaluation Systems." Such systems will inform mana=
gement
about user reaction to the systems.
These empirical reports will enable managers to correctly assess the
long term affect of these training programs leading to better performance a=
nd
higher competence of systems and people.[9]
<= o:p>
· =
Rushinek, A. and
Rushinek, S.(2002) have taught accounting and auditing professors about &qu=
ot;DVD Burning, Audio/Video Strea=
ming"
as a part of Business Continuity, Disaster Planning & Backup & Reco=
very
audit, for CPE credit. Likewi=
se,
they have demonstrated a secondary objective, "Webcasting & Publis=
hing
Your Classes As Expert System Components." This illustrates the concept of
repurposing "A Web Server Internet Computer Based Training and Testing=
." This turns into a Case Study of
Information Systems, Managerial Accounting, and Excel Spreadsheets."
Mark Friedman, Avi Rushinek, Sara Rushinek (2006) demonstrates R= 20;The Effect on Achievement of Using Emerging Technology in the Managerial Accoun= ting Course.” The participan= ts in the course download a spreadsheet (Microsoft Excel) program (VBA Visual BAS= IC for Applications), fill in the blanks, producing about 50 page financial statement reports, upload them back to the server for grading and posting t= o a consolidated grade book on the server.&nbs= p; Using the logs of several hundred participants the empirical multiple regression analysis shows gains in competence and achievement with a minimal cost, the ultimate e-competence testing.[13]
FORENSIC & INVESTIGATIVE ACCOUNTING CLASSROOM TECH= NOLOGY PODCAST
Forensic & Investigative Accounting Classroom Tech= nology Podcast: Spreadsheets, Videos, PowerPoint, WWW E-Commerce, & Mock Trials Playing Cops & Robbers Ga= mes
Using new Multimedia technologies for integrating the<= span style=3D'mso-spacerun:yes'> PowerPoint slides, a surveillance = video camera, and a CD/DVD burner, the instructor of Forensic & Investigative Accounting uses technology in the classroom. The instructor also demonstrates h= ow spreadsheets, videos, PowerPoint, WWW e-Commerce sites can be used in Mock Trials by playing Cops & Robbers Games. To see an example of such technolo= gy in action, see the MediaSite example (http://www.sonicf= oundry.com/mediasite/recorders/). The instructors podcast such video= s, so that any device such computer= s, cell phone, PDA (Personal Digital Assistant), or Blu-Ray DVD-players, can download and play them automatically every time that the cameras release another video, without any human intervention, using RSS (Real Simple Syndication) feeds.
SPREADSHEETS, VIDEOS, POWERPOINT, WWW E-COMMERCE SITES, & MOCK TRIALS PLAYING COPS & ROBBERS GAMES- WHAT WORKS?
Creating Automatic Te=
st Banks
Out of the Transcripts of Instructor Recorded Lectures
This study focuses on the creative and innovative stud= ies employing research methodologies that highlight important academic forensic accounting, auditing, fraud, and litigation services issues, combining them with instructional technology multi-media and data engineering. It develops software that tests and improves forensic accounting research skills, tools, and techniques, of the students and the instructional staff, by creating automatic test banks out = of the transcripts of instructor recorded lectures. The fraud simulations stimulate discussion and experimentation in instructional means, methods, and materials, automatical= ly producing instructional videos, transcripts (using Dragon Naturally Speakin= g software) and academic content in the fields of MIS (Management Information Systems) = in general, and forensic accounting and auditing in particular.
The E-Collaboration Open-Source Journal Systems (OSJ) = & Microsoft© Office Live
Using the e-collaboration of Open-Source Journal Syste= ms (OSJ) & Microsoft Office Live, this study demonstrates integrating technology into the classroom, research, and consulting.
The e-collaboration leads to the exchange of ideas and findings about developments related to instructional multi-media, learning, teaching, training, and automatically publishing in the double blind refere= ed IT (Information Technology), secured, and public (unsecured) Journals, such= as ISIT (Information Systems & IT) Journal, & ITIS (Information Techno= logy & IS) Journal
(https://ejo= urnals.library.miami.edu/index.php/it/index, http://itisjournal.com/defa= ult.aspx, http://isitjournal.com/site= map.aspx). As the transcriber completes the lecture transcripts, they are automatically uploaded to the journal for the editing and referee process.
These journals solicit authors, especially instructors that can transcribe
their lectures into articles of unpublished manuscripts not currently under
consideration by another journal or publisher. Each article will be edited =
by
the authors, which will produce additional revised versions that are upload=
ed
and stored on the journal's sites. The articles would be published
electronically as soon as the editors complete their work, based upon advice
from referees, that together determines that the manuscript meets the
objectives and standards set forth by the journal's editorial board, and its
board of devisors.
B=
est
practice examples concerning instructional design and course concepts can b=
est
be done by peer evaluation. T=
herefore,
we are developing an automated journal of peer lecture evaluation. The instructors lecture will be
transcribed and the transcript with be automatically published in the IT
Journal subject to revisions and peer review acceptance.
Using the "Open Journal Systems (OJS)" (http://pkp.sfu.ca/?q=3Dojs) each manuscript submitted to the IT Journal is automatically subject to systems' review procedures, depending on the area of specialty of the author and the topic of the article: using IT automation, and the OJS (Open-Source Journal System) software, the system spell checks the manuscript and checks = the grammar, flagging it to the editor for language and/or format deficiencies.=
Rushinek, A. and Rushinek, S.(1977) de=
monstrate
self vetting system for ”Rating and Ranking Best Practices of the Bri=
tish
Petroleum Oil Company and the Oil & Gas Industry." As the system runs over and over a=
gain,
eventually the "Sales to Cash Forecasting Univariate Regression Trend
Analysis" emerges as the best practice among a large variety of "
Computer Modeling.” Even
though, that was done for the OIL AND ENERGY industry, the lessons apply to=
any
search for best practices.[14] This study promotes AV surveillance
publications, and their download and viewing rates, ranking and rating
publication, as a self vetting system of best practices of e-learning and
educational materials.
S=
TANDARDS
FOR THE EVALUATION OF SKILLS AND E-COMPETENCES
S=
tandards
for the evaluation of skills and e-competences are different in the US and
EU. Such differences have to =
be
closed for the purpose of consolidated financial statements. To close such difference in differ=
ent
time zones, different continents, different language, require minimal IT sk=
ills
and e-competences.
Rushinek, A. and Rushinek, S. (1981)
studied "The Effects of Computer Assisted Instruction Upon Computer
Facility and Instructor Ratings." They reported that CAI ( COMPUTER=
209;BASED
INSTRUCTION) tend to improve students ratings of both the facilities and the
instructors evaluation, even if the instructor had nothing to do with the
development of these CAI. [15]
Rushinek, A., Rushinek, S. and Stutz, =
J.(1982)
have confirmed earlier finding that "Improving Instructor Evaluations =
by
the Use of Computer Assisted Instruction in Business Data Processing,"=
leads to improved instructor and ac=
ademic
staff competence motivating them to continue the improvements.[16]
Rushinek, A., Rushinek, S. and Stutz, =
J. (1983)
reported about empirical models of "Development and Testing of a
Discriminant Model for Measuring Changes in Instructor Evaluations Due to U=
sing
Computer Assisted Instruction." They demonstrated software programs=
based
on a discriminant linear function for automating the gain of instructors
ratings for applications of
computers in mathematics and science teaching. [17]
Rushinek, A. and Rushinek, S. (1983) show that such CAI, and testing that a=
re
fast and responsive satisfy users in "An Evaluation of Mini/Micro Comp=
uter
Systems," using "An
Empirical Multivariate Analysis."&nbs=
p;
The results of the evaluations are stored in a Data-Base, for
comparative time series analysis.[18]
IFRS Compliant AV HD Recording Audit of Standards of Effective Learning Strategi= es<= o:p>
Rushinek, A. & Rushinek, S., (2009, August), have been conducting workshops for th= e AAA (American Accounting Association ) about: "= ;IFRS (International Financial Reporting Standards). This raises the issues of complian= ce with multiple sets of unrelated standards in one integrated compliance efforts. On the one hand the = AAA enforces some teaching effectiveness academic standard, while the accounting profession imposes another set of new professional accounting IFRS standards (currently enforced in the EU, but not yet in the US). Another set of compliance is the le= gal compliance enforced by the courts on a forensic accounting expert witness. Compliant Real-Time 2-Way AV (Audio/Video) HD (High Definition) Recording Audit of Effective Learning Strategies for Forensic IT Networks of Expert Witnesses multiplies the compliance issues. This Research that Focuses on Investigative Accounting Testimony, &a= mp; Computer Litigation Support, combined with Effective Learning Strategies ca= n be too expensive to bear, unless it leads to additional revenues and cost savi= ngs." Such workshops help local accounting professor learn how to teach and pract= ice forensic accounting, while at the same time developing blended, distance and self-study educational maters. Such IFRS requires international collaboration closing the gap between the commo= n US standards of GAAP (Generally Accepted Accounting Principles) and the EU standards of IFRS, for example.
t=
he
AICPA (American Institute of Certified Public Accountants) and the A=
AA
(American Accounting Association) have Organizational strategies f=
or
the development of e-competences for academic staff, much like universities
around the world. Following a=
re
some examples of repurposing university classes on Forensic Accounting and
Auditing for continuing education and life-long learning, driving the cost =
down
and promoting e-competencies of the academic staff, both the instructors and
the learners.
AICPA's (American Institute of Certified Public Accoun= tants) Vision Project Framework
The AAA describes the workshops as follows: "Atte= nd this session to learn how to use a Group Learning - Teamwork teaching strat= egy to help teach specific elements of the selected core competencies that are included in the AICPA's (American Institute of Certified Public Accountants= ) Vision Project framework.
D=
ESCRIPTION
OF TRAINING COURSE PROGRAMS AND WORKSHOPS FOR E-COMPETENCES
C=
PE for
accountants are training course programs and workshops for e-competences,
making sure that they can keep their CPA (Certified Public Accountant) or
similar certificates. Followi=
ng is
a Description of training course programs and workshops for e-competences.<=
span
style=3D'mso-spacerun:yes'> Automating the process of recordin=
g,
distributing, making the instructor an instant author of the materials, and
rewarding them further with royalties of sales of the videos, the transcrip=
ts,
the tests and assessments automatically generated from these transcripts wi=
ll
all improve their competencies and performance.
The Presenters, = ;Avi Rushinek, University of Miami, and Sara Rushinek, University of Miami, desc= ribe it as follows: "Effective Learning Strategies (ELS) that repurposes stand-up traditional classroom instruction AV (Audio Video) surveillance recorded to a DVD, for real-time auditing, distance learning, CPE coursewar= e, as well as Tutor CDs and DVDs. As soon as the class is over, the instructor= 's PC uploads the AV session to Google Video, and to a WWW DVD-burner.= [19]
Cell Phone Real Time Forensic Audit of Tele-Medicine o=
n the
World Wide Web (WWW)
This is a study of cell phone real time auditing. To complement the traditional after-the-fact auditing, this case study deals w= ith real-time auditing. Meaning, that the auditor watches the activities in real-time. It is using the World Wide Web (WWW) internet instead of limiting the access to the intranet; adding profitable online distance learning.= [20]
Health Care Fraud Prevention, Early Detection, Using a Network of Forensic IT Experts
Rushinek, A. & Rushinek, S., (2009, August) demonstrate and teach about "Heal= th Care Forensic Information Technology Networks of Expert (FITN) Witnesses Te= ams Researching Investigative Tax, Accounting and Auditing (FIA) Forecasts Arch= ives of Testimony, Assessment, Publishing, Teaching, Service, and WWW Multi-Media Consulting."[21]<= /a> A= s the AAA describes it "Emerging and Innovative Research highlights promising Forensic IT (Information Technology) Networks of Expert (FITN) Witnesses Research that focuses on Forensic Investigative Accounting and Auditing (FI= A) research ideas. Authors describe their work in progress soliciting others to research it and help them.[22] To see an example of such website of experts (http://drarush.web.= officelive.com/default.aspx) checkout the database of FITN, Forensic Information Technology Network of Experts.
Rushinek, A. & Rushinek, S., (2008, August) demonstrate how surveillance video pla= yback peer evaluation and discussion of the "Role Play Forensic Accounting, Auditing & Tax Expert Witness," can be very effective in "Pro= viding Testimony and Computer Litigation Support Teaching, Services, Research and Development." It shows that such visual aids, as AV surveillance mater= ials can dramatically enhance existing technologies, while improving the security for the participants.
http= ://aaahq.org/AM2008/cpe/cpe11.htm= [23]
Using Wireless Cell Phone & Surveillance Technolog= y in the Forensic Accounting Classroom
Let's review how forensic accounting instructors can u= se some of the above technologies in the classroom. For example, the instructors can demonstrate "Wireless Access Points" buy sharing the classroom surveillance videos wirelessly with students in the class, letting them str= eam the media in real-time into their devices, and recording the in-coming video signal as it is displayed on their media player. This also demonstrates "AV (A= udio Video), Surveillance Recording," the students see how the camera situa= ted at the back of the class, can PTZ (Pant Tilt and Zoom) into their laptop showing the display on their screen."= The instructor can let students, with a cell phone and internet connectivity, control the PTZ IP (Internet Protocol) surveillance camera, u= sing the phone as a remote control
Clicking the Vanity Toll-free Telephone Number Link on= the WWW Network URL TCP/IP HTTP Demonstration Video Hyperlinks Like Regular Hyperli= nks but on Video
To demonstrate the World Wide Web (WWW) technology the instructor can demonstrate the wireless university network connected to the WWW, by investigating the search engine position of a URL (Universal Resour= ce Locator) such as a forensic accounting web site, like Fin-Stat.com. The instructor can teach about, wh= ile demonstrating, TCP/IP (Transmission Control Protocol/Internet Protocol) and HTTP (Hyper Te= xt Transmission Protocol) and how surfers can click on the banner video with t= he ad of (888)Fin-Stat.com, and the phone of the PC (personal computer) tries = to dial the number and surf to the survey at fin-stat.com, using the " WWW Network URL TCP/IP HTTP" technology.
How to Use New Med=
ia and
Technology to Repurpose Classroom Instruction for the Accounting and Busine=
ss
Educator
Rushinek, A. and R=
ushinek,
S. "Case studies from a
litigator and an Expert Witness Point of View: How to Use New Media and
Technology to Repurpose Classroom Instruction for the Accounting and Busine=
ss
Educator" 2008 International Fraud and Forensic Accounting Education
Conference, May 9, 2008,
This is a "Ca=
se studies
from a litigator and an Expert Witness Point of View" and from the
AAA Bra=
nds
Imprint of Forensic Accounting on its Members Psyche - And Keep It There
By repe=
titively
advertising these CPE workshops, and writing about them over and over again=
in
different combinations and publications, they tend to imprint them in the
psyche of the members. Notice=
how
the AAA varies the format of the write-up about the following CPE workshops=
:
Rushinek, A. & Rushinek, S., (2007, August). Podcast WWW (World Wide Web) automa= ted Assessment online and offline on a DVD.[25] Rushinek, A. & Rushinek, S., (2007, August). <= span style=3D'mso-spacerun:yes'> use Assessment CPE Video Podcasts and Blogs automation to test the competency of forensic experts fo= r Computer Litigation Support.[26]
Assessment CPE Video Podcasts and Blogs
“Hands-On” Forensic Auditing of Expert
Witness Testimony and Computer Litigation Support
(Specialized Knowledge & Applications)
Unlike the 1st sessio=
n,
the 2nd session is more advanced, targeting more experienced forensic
accountants and auditors, and produced during the 2nd phase of the course. =
It
deals with the assessment
aspects of CPE video podcasts and blogs. It provides “hands-on”
forensic auditing of expert
witness testimony and computer litigation support, requir=
ing
specialized knowledge & applications, such as Microsoft Office, and
Microsoft Office Accounting or QuickBooks, and some VBA (Microsoft Visual B=
ASIC
for Applications programming languages).&n=
bsp;
While demonstrating the technologies of Repurposed DVD-recorded lectures using new
Blu-ray® & HDDVD
® in the classroom
for CPE, the instructor uses forensic materials for preparation of standard=
ized
tests such as, for the CPA (Certified Public Accountants®), CMA (Certif=
ied
Management Accounts®), CIA (Certified Internal Auditors®),
CISA/M (Certified
Information Systems Auditors/Managers®) and their WWW certificate Preps
course providers.
As Rushinek and Rushinek (2005) descri= be in “What Makes Users Unhappy: Share-Point Team Services Web Server Security”, ACM: UBIQUITY, Volume 6, Issue 2, February 2005. retrieved 10-31-2009 http://www.acm.org/ubiquity/v= iews/v6i2_rushinek.html[27]<= /a> their article. [28]<= /a> Following are sample compliance assessment scoring surveys:
http://www.onafree.co=
m/InternalControlEval/1securepolicyvideo.htm
As one part of the class, the cops-auditor role, creat= e the survey in about 10 minutes, copying it from paper into the web server, the other participants, the robbers-fraudsters-accountants fill-in the survey, letting the cops-auditors find deficiencies in Sarbanes-Oxley anti-fraud in= compliance. Then, the expert witness team come= s in and produces court testimony to convict the crooks, by exporting the replie= s to the survey into Microsoft Excel, and explaining to the mock court how it violates proper internal controls and due diligent auditing principles. Imp= ortantly, for university professors, the hosting of SharePoint Team Server Services is free for a month, so no funding issues interfere with using and teaching the technology during the course of the sessions, on a local host with the free Evaluation package, or on a remote host inside or outside the university.
Finally, as the surveillance videos recording has ende=
d,
they are automatically archived and uploaded to social video websites for
viewing. Such website include=
but
are not limited to: on iTunes U
Rushinek, A. & Rushinek, S., (2006, August). ["Assessment Automation Software for Accounting, Teaching, and Recruiting Programs" 2006 Am= erican Accounting Association (AAA) Annual Meeting Washington D.C., CPE Session, Saturday, August 5, 2006, retrieved 10-27-2009 Retrieved 10-30-2009, Accounting Education News, Volume 34, Issue No. 2, Annual Meeting 2006, August 6-9, Washington D.C. http://aaahq.org/pubs/AE= N/2006/AM2006.pdf
http= ://aaahq.org/AM2006/cpe/cpe01.htm= [29]] have presented a CPE 1 day workshop for the AAA. This workshop teaches about assess= ment automation technology aimed at forensic accounting, in the way that it helps investigators assess the competency of audited employees of an organization= , as well as participate in EEOC type of discrimination cases. In such cases, the forensic audito= r will be involved in determining the adequacy of the employees, whether discrimin= ation exists, and if it exists, is it worth litigating, as well as assess the cost benefits analysis, the damage and the present value of the litigation.
CPE Workshop Content Descriptions:
Assessment CPE Video Podcasts and Blogs
“Hands-On”:
Consult, Publish and Teach Forensic Auditing, Expert
Witness Testimony and Microsoft® Office Accounting
Computer Litigation Support (Specialized Knowledge &<= o:p>
Applications)
Repurpose DVD-recorded
lectures using new Blu-ray® & HDDVD
® in the classroom
and CPE, for the CPA, CMA, CIA,
CISA/M WWW certificate
Preps. Demonstrate download of the
Microsoft Office
Accounting and upload the lecture on iTunes
U®, Google Videoand You Tube
compliance with NASBA,
AACSB, COSO, Sarbanes-Oxley,
HIPAA, and Basel II.
Presenters: Avi Rushinek, University of
Miami; Sara Rushinek,
University of Miami. Sponsor: Teaching
and Curriculum
Section."
Assessment Automation
Software for Accounting,
Teaching, and Recruiting
Programs
Assessment of accounting programs by national, international, =
or
regional organizations, and Recruiting Candidates lends itself=
to
computer automation. Compliance with the EEOC and Sarbanes-
Oxley, as well as CPA, CMA, CIA, CISA/M Computer Preps target<= o:p>
Internet Publishing Video DVD/CD Recording, and web-casting or=
multi-media streaming tools. Presenters: Avi Rushinek, Univers=
ity
of
Miami; Sara Rushinek, University of Miami. Sponsor: Teaching a=
nd
Curriculum Section.
>>>>>>>>>>>>>&g=
t;>>>>>>>>>>>>>>>>>>&=
gt;>>>>>>>>>>>>
Surveillance Audit AV impro=
ves E-Competence
of Lecturers and Academic Staff
Lecturers and Academic Staff have to demonstrate
e-Competence to satisfy multiple partially overlapping required skills. They get twice the credit if they =
teach
such courses, and become instant authors if the produce a set of surveillan=
ce
AV DVDs, with e-books, test banks, and off/online CPE quizzes. Being professors in an accredited =
AACS (association to advance collegiate schools<=
/span>
of business) business
schools, they have to comply with the publication requirements of AACSB.
To maintain their certificates (CPA-Certified Public Accounta= nt, CMA-Certified Management Accountant, CIA-Certified Internal Auditor, CISA/M-Certified Information Systems Auditor/Manager, CFA-Certified Fraud Examiner/Financial Analyst) they have to keep up their e-competence = with all of these professional organization.&nb= sp; Some of them maintain multiple certificates such as CPA and CFA. Producing, playing back and distri= buting surveillance AV DVD enhances the live classes, improves the instruction, the revenue streams to the providers (by selling HD DVDs or Videos), facilitati= ng blended, distance, and self-study education, as well as improving physical security, which underwrites the cost.
Sarbanes-O=
xley
Microsoft® Accelerator Forensic Accounting, Expert Witness Testimony, a=
nd
Computer Litigation Support
S=
UMMARY,
CONCLUSIONS & IMPLICATIONS
S=
ummary
W=
e have
review organizational strategies of universities, professional associations
such as AAA and AICPA. =
For
the development of e-competences for academic staff, we looked at the areas=
of
academic courses such as teaching math, sciences, data-procession, and fore=
nsic
accounting. We have reviewed CPE Courses for e-competence in human resources
development programs, for university professor who maintain professional
certificates such as CPAs. Th=
e description
of training course programs and workshops for e-competences of using
surveillance video for auditing and instructional materials, as well as CAI,
Computer Assisted Instructions. We
looked at Best practice examples concerning of the oil and gas industries w=
ith
implications for instructional design and course concepts. We have reviewed reports and empir=
ical
evaluation of training programs about the impact of various instructional
techniques on the instructor and facilities evaluation gains. We looked at concepts, definitions=
and
levels of e-competence of both students and instructor, for students we loo=
ked
at automated test generation from lecture transcripts, and for instructor t=
he
instructor evaluation gains due to using CAI, etc. Finally, we reviewed standards for=
the
evaluation of ICT-skills and e-competences, as set by accreditation organiz=
ations
such as the AACSB.
C=
onclusions
W=
e have
experienced tremendous improvements in ITC over the last 20 years from the
emergence of the PC (Personal Computers) to the current growth of mobile de=
vices,
such as cell phones. We have
illustrated, cell phone audit ICT, and implied that such trends are
intensifying, and become more and more powerful and prominent. Integrating AV from a variety of
traditionally unrelated area, are converging, such areas include but are not
limited to ICT, security surveillance AV, auditing, expert witness testimony
and computer litigation support as well as CPE, CME, CEE, etc.
<= o:p>
I=
mplications
T=
he
future of e-learning is going to become more and more prominent, leading to=
blended,
distance and self-study educational development, spreading over a global
international arena, as automated translation supplements automated real-ti=
me
transcription and subtitling.
Likewise, the integration of technology, will lead to productivity g=
ains,
such as instructors being able to teach traditional academic classes, and at
the same time entertain online, blended and distance education student, aut=
hor
videos, transcripts, and generate test data-banks parsed from the transcrip=
ts
of their lectures.
The
authors are professors at the University of Miami and board members of The
Institute of Internal Auditors. They will provide additional information on
this topic upon written request. Avi Rushinek (arush@miami.edu) research
interests include e-commerce security and controls; HIPAA (Health Insurance
Portability & Accountability), Sarbanes-Oxley & Basel II Compliance
Forensic Accounting, Web marketing ROI, e-learning, and Internet domain
copyright, trademarks and patents ROI. Sara Rushinek research interests inc=
lude
business intelligence and data mining for decision-making, electronic stock
trading; and e-commerce security of enterprise resource management.
References
Rushinek, A. and Rushinek, S. ”Litigation in Pennzoil and the Petroleum Refining Industry: A Financial Ratio Automated P= eer Review Analysis of Variance Internet Software Development” OIL, GAS & ENERGY QUARTERLY, V= ol.47, No.1, September, 1998, 17-32.
Rushinek, A. and Rushinek, S. ”Correlating Investors’ Preferences to Stock Characteristics: An Algorithm for Internet Software Decision Support System Development in the Crude Oil & Refining Industry” OIL,= GAS & ENERGY QUARTERLY, Vol. 48, No.1, September, 1999, 87-101.
Rushinek, A. and Rushinek, S. ”Oil
& Gas Market, Sector & Company Relative Strength Congruity Trading
Theory (MSCRSSCTT): An Internet Automation Approach Applied to Chevron
Corporation’s Stocks”
OIL, GAS & ENERGY QUARTERLY, Vol. 48, No.4, June, 2000, 671-682.=
Rushinek, A. and Rushinek, S. “Internet Fraud Auditing: A Simul=
ated
Health Care Industry Case Study”, JOURNAL OF FORENSIC ACCOUNTING, Vol=
. 1,
No. 1, 125-234, 2000.
Rushinek, A. and Rushinek, S. “The Role of the Forensic Account=
ant
in Calculating the Damages Using the ‘But-if Analysis in a Case of
Internet Day Trader & Online Broker Misconduct Litigation”, JOURN=
AL
OF FORENSIC ACCOUNTING, Vol. 1, No. 2, 241-250, 2001.
Retrieved 11-1-9: http://www.rtedwards.com/journ=
als/JFA/contents.html
Rushinek, A. and Rushinek, S.
“E-Commerce Security Measures: Are They Worth It?”, ACM: UBIQUI=
TY,
Volume 3, issue 39,
Rushinek, =
A. and
Rushinek, S. “Short Selling
Rushinek, A. and Rushinek, S. "Forensic Audits of Stock
Market Forecasts For Texaco & The International Oil and Gas Industry &a=
mp;
Financial Models for Online Broker Litigation", OIL, GAS, & ENERGY QUARTERLY, Vol=
. 51,
No. 4, June, 2003, 659-678.
Rushinek, A. and Rushinek, S. “Automated Internet Trading Forecast Variance Analysis: An Oil
and Gas Industry And BP Corporation Case Study”, OIL, GAS, & ENER=
GY
QUARTERLY, Volume 52 Number
Rushinek, A. and Rushinek S. “What Makes a Publisher
Important? Maximization of Internet Citations Methodology”, ACM: UBIQUITY, Volume 4, Issue 12,
Rushinek, A.=
and
Rushinek S. “The
Rushinek, A. and Rushinek, S. "<=
strong>Patents & Provis=
ional
Business Method Patent Application (PPA) Disclosure Document Program (DDP) =
For
Building & Testing Quality Research Productivity Of Expert Witness
Testimony & Computer Litigation Support Of Trade Secrets & IP”,
PRODUCTIVITY AND QUALITY
MANAGEMENT FRONTIERS, Vol X (2004).
Rushinek, A. and Rushinek S. “What Makes Users Unhappy: Share-Point Team Services Web Server Security”, ACM: UBIQUIT= Y, Volume 6, Issue 2, February 2005.
Rushinek, A. and Rushinek S. “Internet Web Ser= ver Comparative Forecasting Sales Models: Reversed Accounting of Texaco Corp and The Oil & Gas Industry linear, Exponential, Power, Polynomial & Logarithmic Univariate Regressions”, OIL, GAS, & ENERGY QUARTERLY, Volume 54, No. 2, November 2005, 87-95
Mark Friedman, Avi Rushinek, Sara Rushinek “The Effect on
Achievement of Using Emerging Technology in the Managerial Accounting
Course”, THE ACCOUNTING EDUCATORS' JOURNAL, Volume 16 (2006)
Rushinek, A. and Rushinek S. "An Automat=
ed
Business Intelligent Stock Market Matching Engine For the Oil and Gas Indus=
try:
Materiality of Violating the Normality Assumption of Linear Regression Cont=
rol
Analysis", OIL, GAS, & ENERGY QUARTERLY, Volume 56, No. 2, November
2007, 435-448.
[1]
The authors will provide additional figures, examples, etc... upon written
requests. To save space such
additions have been omitted.
[2]
=
e-competence
of lecturers or blended, distance learning and self-study e-learning
http://74.125.47.132/s=
earch?q=3Dcache:4TduqhE6oMcJ:www.kslll.net/Documents/Compendium%2520e-learn=
ingfinal.DOC+of+lecturers+or+blended+distance+learning+and+self-study+e-lea=
rning+%22e+competence+%22+filetype:doc&cd=3D1&hl=3Den&ct=3Dclnk=
&gl=3Dus
e-competence of lecturers or blended, distance learning and self-st=
udy
e-learning
[3]
http://74.125.47.132/search?q=3Dcache:_ffpTVzp5o8=
J:www.oss.net/dynamaster/file_archive/061113/83798c8b6289de3a051cd62946d130=
e8/20061106%2520IO%2520Newsletter%2520v7%2520no%252004.doc+forensic+free+AV=
+surveillance+audit+Podcasts+filetype:doc&cd=3D2&hl=3Den&ct=3Dc=
ln
[4]
http://74.125.47.132/search?q=3Dcache:_ffpTVzp5o8=
J:www.oss.net/dynamaster/file_archive/061113/83798c8b6289de3a051cd62946d130=
e8/20061106%2520IO%2520Newsletter%2520v7%2520no%252004.doc+forensic+free+AV=
+surveillance+audit+Podcasts+filetype:doc&cd=3D2&hl=3Den&ct=3Dc=
ln
[5]
http://www.google.com/search?hl=3Den&lr=3D&am=
p;rlz=3D1R2IRFC_enUS342&num=3D100&q=3Dforensic+free+AV+surveillance=
+audit+Podcasts+filetype%3Adoc&btnG=3DSearch&aq=3Df&aqi=3D&=
oq=3D
[6]
Rushinek, A. and Rushinek, S. "Payroll and Personnel Softwa=
re
Related to Computer User Satisfaction:&nbs=
p;
An Interactive On‑line Expert System Using Diagnostic Audit Tr=
ails
Through Telecommunication Networks," ADVANCES IN MODELLING AND SIMULAT=
ION,
Vol. 4, No. 1, 21‑51, 1985.
[7]
Rushinek, A. and Rushinek, S. "The control of
computerized information relating to branch manpower management follow-up
systems for banks" ACM SIGCPR Computer Personnel 12(1): 1-12, 1989.
http://www.reviews.com/reviewe=
r/quickreview/Frameset_body.cfm?style=3DACMnavigation&bib_id=3D66059
http://www.reviews.com/reviewe=
r/quickreview/Frameset_body.cfm?style=3DACMnavigation&bib_id=3D66061
· =
[12]
Rushinek, A. and Rushinek, S. “DVD Burning, Audio/Video Strea=
ming,
Webcasting & Publishing Your Classes As Expert System Components: A Web
Server Internet Computer Based Training and Testing Case Study of Informati=
on
Systems, Managerial Accounting, and Excel Spreadsheets-Continuous Improveme=
nt
(CI) and the Assurance of Learning on the Internet World Wide Web (WWW),” SOUTHEAST AMERICAN ACCOUNTING ASSOCIATION PROCEEDINGS,
Covington, Kentucky, April 13, 2002.
·
[13]
Mark Friedman, Avi Rushinek, Sara Rushinek “The
Effect on Achievement of Using Emerging Technology in the Managerial Accoun=
ting
Course”, THE ACCOUNTING EDUCATORS' JOURNAL, Volume 16 (2006)
= http://www.aejournal.com/ojs/index.php/aej/article/viewFile/32/32
[19] Rushinek,
A. & Rushinek, S., (2009, August). &=
quot;IFRS
Compliant Real-Time 2-Way AV (Audio/Video) HD (High Definition) Recording A=
udit
of Effective Learning Strategies for Forensic IT Networks of Expert Witness=
es
Research that Focuses on Investigative Accounting Testimony, & Computer
Litigation Support, Effective Learning Strategies" 2009 American Accounting Association (AAA) Annual Meeting =
NY,
NY., Monday August 3, 2009, retrieved 10-27-2009 http://aaahq.org/AM2009/=
ELS01.cfm
[20] Rushinek,
A. & Rushinek, S., (2009, August). &=
quot;Cell
Phone Real Time Forensic Audit of Tele-Medicine e-Bill Records over the WWW=
AV
IP Network Security Surveillance Reconnaissance PTZ Cam Systems, CCTV &
DVD-Recording: Repurposed Stand-Up Instructions for Distance or Blended
Education and CPE, Emerging and Innovative Research Session" 2009 American Accounting Association (AAA) Annual Meeting =
NY,
NY., Tuesday August 4, 2009, retrieved 10-27-2009 http:/=
/aaahq.org/AM2009/Emerging.cfm
[21] Rushinek,
A. & Rushinek, S., (2009, August)
demonstrate and teach about "Health Care Forensic Information Technolo=
gy
Networks of Expert (FITN) Witnesses Teams Researching Investigative Tax,
Accounting and Auditing (FIA) Forecasts Archives of Testimony, Assessment,
Publishing, Teaching, Service, and WWW Multi-Media Consulting." As the=
American Accounting Association (AAA) Annual Meeting =
NY, NY
described it on Tuesday August 4, 2009, retrieved 10-27-2009 (http:/=
/aaahq.org/AM2009/Emerging.cfm).
[22] Rushinek,
A. & Rushinek, S., (2009, August). &=
quot;
Health Care Forensic Information Technology Networks of Expert (FITN) Witne=
sses
Teams Researching Investigative Tax, Accounting and Auditing (FIA) Forecasts
Archives of Testimony, Assessment, Publishing, Teaching, Service, and WWW
Multi-Media Consulting" 2009 American Acco=
unting
Association (AAA) Annual Meeting NY, NY., Tuesday August 4, 2009, retrieved
10-27-2009 http://aaahq.org/AM2009/Emerg=
ing.cfm
http://www.docstoc.com/docs/5525868= /2008-International-Fraud-and-Forensic-Accounting-Education-Conference http://74.125.47.132/search?q=3D= cache:j4HsQtAa5HUJ:www.be.wvu.edu/news_events/fafi_conference/2008%2520Inte= rnaitonal%2520FFA%2520Education%2520Conference%2520-%2520Invitation%2520%26= %2520Program.pdf+Rushinek+2008+International+Fraud+and+Forensic+Accounting+= E
DVD of Microsoft<=
/b>®
Office Accounting Technologies for the
Wireless Classroom
(Accounting) http://aaahq.org/pubs/AEN/2007/AM2007.pdf
[26] Rushinek, A. & Rushinek, S., (2007, August). &= quot;Assessment CPE Video Podcasts and Blogs “Hands-On”: Consult, Publish and T= each Forensic Auditing, Expert Witness Testimony and Microsoft® Office Accounting Computer Litigation Support" 2007 American Accounting Association (AAA) Annual Meeting Chicago, Illinois, CPE Session, Saturday, August 2, 2009, retrieved 10-27-2009 Retrieved 10-30-2009, http://aaahq.org/pubs/AE= N/2007/AM2007.pdf
= [27] Rushinek and Rushinek (2005) “= ;What Makes Users Unhappy: Share-Point Team Services Web Server Security”, = ACM: UBIQUITY, Volume 6, Issue 2, February 2005. retrieved 10-31-2009 http://www.acm.org/ubiquity/v= iews/v6i2_rushinek.html
[28] Following are sample compliance assessment scoring surveys:
http://www.onafree.com/InternalControlEval/1securepolicyv=
ideo.htm
= [29] Rushinek, A. & Rushinek, S., (2006, August). &= quot;Assessment Automation Software for Accounting, Teaching, and Recruiting Programs" 2006 Am= erican Accounting Association (AAA) Annual Meeting Washington D.C., CPE Session, Saturday, August 5, 2006, retrieved 10-27-2009 Retrieved 10-30-2009, Accounting Education News, Volume 34, Issue No. 2, Annual Meeting 2006, August 6-9, Washington D= .C. http://aaahq.org/pubs/AE= N/2006/AM2006.pdf http://aaahq.org/AM2006/c= pe/cpe01.htm
Appendix:
Appendix A
CPE Workshop Content Descr=
iptions:
Assessment CPE Video
Podcasts and Blogs “Hands-On”:
Consult, Publish and Tea=
ch
Forensic Auditing, Expert
Witness Testimony and
Microsoft® Office Accounting
Computer Litigation Supp=
ort
(Specialized Knowledge &
Applications)
Repurpose DVD-recorded lectures using new Blu-ray® &a=
mp;
HDDVD
® in the classroom and CPE, for the CPA, CMA, CIA,
CISA/M WWW certificate Preps. Demonstrate download of the=
Microsoft Office Accounting and upload the lecture on iTu=
nes
U®, Google Videoand You Tube
compliance with NASBA, AACSB, COSO, Sarbanes-Oxley,
HIPAA, and Basel II. Presenters: Avi Rushinek, University=
of
Miami; Sara Rushinek, University of Miami. Sponsor: Teach=
ing
and Curriculum Section."
Assessment Automation Software for Accounting,
Teaching, and Recruiting Programs
Assessment of accounting prog=
rams
by national, international, or
regional organizations, and R=
ecruiting
Candidates lends itself to
computer automation. Complian=
ce
with the EEOC and Sarbanes-
Oxley, as well as CPA, CMA, C=
IA,
CISA/M Computer Preps target
Internet Publishing Video DVD=
/CD
Recording, and web-casting or
multi-media streaming tools.
Presenters: Avi Rushinek, University of
Miami; Sara Rushinek, Univers=
ity
of Miami. Sponsor: Teaching and
Curriculum Section.
>>>>>>&g=
t;>>>>>>>>>>>>>>>>>>&=
gt;>>>>>>>>>>>>>>>>>>=
>
http:=
//aaahq.org/TeachCurr/newsletters/Summer05/June2005.pdf
|
<=
span
style=3D'color:black'>An International Meeting of 2005 Annual M=
eeting
August 7̵=
1;10,
2005
|
CPE Session 2:
Saturday, August 6, 8:00 AM – 4:00 PMDescri=
ption/Objectives: We will discuss
R&D for experienced expert witnesses, including the issues of dealing
with the forensic team of professionals. This workshop focuses on using
forensic accounting techniques in general, and providing Computer Litigat=
ion
Support in particular. The workshop objectives include helping experienced
expert witnesses to review their skills and upgrade them, while demonstra=
ting
to prospective expert witnesses the nature of the work, its intellectual
challenges and financial opportunities and rewards. We plan to meet such
objectives, by lectures, role playing, demonstrations, and most important=
ly
active participation of the audience as well as discussions and arguments=
of
pros and cons of various issues. Format=
/Structure: Intend=
ed
Audience: Presen=
ters: Sponso=
r: * Deno=
tes
special requirements or prerequisite |
Appendix B:
<<<<<<&l=
t;<<<<<<<<<<<<<<<<<<&=
lt;<<<<<<<<<<<<<<<<<<=
<
Figures:
////////////////////////////////////////////=
/////////////////////////////////////////////////////
Figure 1
Sample Pictu=
res of
New Technologies Used in the Classroom
Arches TV+ (=
250GB)
Description:
The
ARCHOS TV+ is the first Wife Digital Video Recorder that provides the easie=
st
access to content, and the most advanced features of any DVR today. ARCHOS =
TV+
combines a Wife Media Player with a high-capacity DVR for enjoying movies,
music, photos, podcasts, Web video, the full Internet and more right on your
widescreen TV. With up to 250GB of
Figure
1. [Arches TV+ (250GB)=
]. (Adapted [© http://shopper.cnet.com/digital-video-recor=
ders-dvrs/archos-tv-250gb/4014-6474_9-32751294.html],
[http://www.archos.com/products/gen_5/archos_tv/inde=
x.html?country=3Dau&lang=3Den].
Used with permission.).
\\\\\\\\\\\\=
\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\
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