Intellectual Property and Technology

Ashford 6: – Week 5 – Discussion 1

Your initial discussion thread is due on Day 3 (Thursday) and you have until Day 7 (Monday) to respond to your classmates. Your grade will reflect both the quality of your initial post and the depth of your responses. Reference the Discussion Forum Grading Rubric for guidance on how your discussion will be evaluated.

Intellectual   Property and Technology

Internet domain names are linked to trademark issues. Technology makes it easy to copy and distribute music and movies without paying royalties.  Business conducted on the internet raise security and privacy issues.  What legal concerns are raised by these issues? Predict which of these issues will be of major concern in the future in regard to the law and business practices.

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Guided Response: Review your peer’s posts. Respond to at least two of your classmates describing whether you agree with their predictions or if you see the issues differently. Explain.

Assignment 2

You are a senior auditor at the CPA firm of Aoife & Josephine, LLC. Your manager

(professor) calls you into her office to discuss the use of Tableau, data analytic and

visualization software, on an upcoming audit for a client. She highly suggests you learn

how to use Tableau to perform data analytics on sales revenue. Further, she suggests

you read the following articles to prepare for this audit:

• Cao, M., R. Chychyla, and T. Stewart. 2015. Big Data analytics in financial

statement audits. Accounting Horizons 29 (2): 423–429.

http://ezproxy.umuc.edu/login?url=http://search.ebscohost.com.ezproxy.umuc.ed

u/login.aspx?direct=true&db=bth&AN=103541034&site=eds–live&scope=site

•Raphael, J. 2017. Rethinking the audit. Journal of Accountancy 223 (4): 28–32.

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u/login.aspx?direct=true&db=heh&AN=122600698&site=eds–live&scope=site

•On the ICAEW Website, you may download an excellent report:

ICAEW.com. (2016). Data analytics for external auditors. [online] Available at:

https://www.icaew.com/-/media/corporate/files/technical/iaa/tecpln14726-iaae-

data-analytics—web-version.ashx [Accessed 13 Jul. 2019].

III. Steps to Completion

Step 1: Read the articles recommended by your manager (professor) to gain an

understanding about how big data, data analytics, and new technologies are

transforming external audits.

Step 2: Read the case: Using Visualization Software in the Audit of Revenue

Transactions to Identify Anomalies, which is posted in LEO: Contents>Course

Resources>Projects & Rubrics.

Step 3: Review resources to learn how to use Tableau in Appendix A on the last page

of this document.Collaborate with your online discussion group to learn Tableau tips.

Step 4: Complete the case requirements that start on page 35 of Using Visualization

Software in the Audit of Revenue Transactions to Identify Anomalies.

Step 5: Complete one additional requirement not included in the case; an audio-

enhanced presentation or video of yourself presenting your findings.

Prepare a video or audio-enhanced PowerPoint presentation to present your

findings to your manager (professor) and audit team