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This case study analyzed the internal controls of a real estate company using the widely accepted COSO framework. Testing of the internal environment and controls was completed using the COSO framework. The major internal control problem identified in the study was a lack of ethical standards in the control environment.

This case study analyzed the internal controls of a real estate company using the widely accepted COSO framework. Testing of the internal environment and controls was completed using the COSO framework. The major internal control problem identified in the study was a lack of ethical standards in the control environment. In addition to this main problem, inadequate documentation, no separation of duties, and unqualified employees were also identified as violations of effective internal controls. The department of real estate ordered a "cease and desist" on August 8, 2013 due to illegal company activities. The company participated in illegal actions regarding: the trust account and company documentation and procedures. Material weaknesses were found in the company's internal controls; therefore the result of this study was an adverse opinion on internal controls.
ContributorsFrederick, Nicole Lorraine (Author) / Munshi, Perseus (Thesis director) / Benali, Kayla (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / Department of Psychology (Contributor)
Created2013-12
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Cognitive technology has been at the forefront of the minds of many technology, government, and business leaders, because of its potential to completely revolutionize their fields. Furthermore, individuals in financial statement auditor roles are especially focused on the impact of cognitive technology because of its potential to eliminate many of

Cognitive technology has been at the forefront of the minds of many technology, government, and business leaders, because of its potential to completely revolutionize their fields. Furthermore, individuals in financial statement auditor roles are especially focused on the impact of cognitive technology because of its potential to eliminate many of the tedious, repetitive tasks involved in their profession. Adopting new technologies that can autonomously collect more data from a broader range of sources, turn the data into business intelligence, and even make decisions based on that data begs the question of whether human roles in accounting will be completely replaced. A partial answer: If the ramifications of past technological advances are any indicator, cognitive technology will replace some human audit operations and grow some new and higher order roles for humans. It will shift the focus of accounting professionals to more complex judgment and analysis.
The next question: What do these changes in the roles and responsibilities look like for the auditors of the future? Cognitive technology will assuredly present new issues for which humans will have to find solutions.
• How will humans be able to test the accuracy and completeness of the decisions derived by cognitive systems?
• If cognitive computing systems rely on supervised learning, what is the most effective way to train systems?
• How will cognitive computing fair in an industry that experiences ever-changing industry regulations?
• Will cognitive technology enhance the quality of audits?
In order to answer these questions and many more, I plan on examining how cognitive technologies evolved into their use today. Based on this historic trajectory, stakeholder interviews, and industry research, I will forecast what auditing jobs may look like in the near future taking into account rapid advances in cognitive computing.
The conclusions forecast a future in auditing that is much more accurate, timely, and pleasant. Cognitive technologies allow auditors to test entire populations of transactions, to tackle audit issues on a more continuous basis, to alleviate the overload of work that occurs after fiscal year-end, and to focus on client interaction.
ContributorsWitkop, David (Author) / Dawson, Gregory (Thesis director) / Munshi, Perseus (Committee member) / School of Accountancy (Contributor) / Department of Information Systems (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
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Extreme heat is the deadliest weather and climate-related hazard in the United States, and the threat it poses to urban residents is rising. City planners increasingly recognize these risks and are taking action to mitigate them. However, the COVID-19 pandemic has disrupted many plans. Building on a

Extreme heat is the deadliest weather and climate-related hazard in the United States, and the threat it poses to urban residents is rising. City planners increasingly recognize these risks and are taking action to mitigate them. However, the COVID-19 pandemic has disrupted many plans. Building on a previous survey which queried city planners from across the United States about how concerned they were about extreme heat, and their heat management efforts. This thesis examines how these perceptions and efforts have changed in the face of the COVID-19 pandemic. In general, it was found that public spaces which would typically have been used to shelter individuals from extreme heat conditions were closed to mitigate close-contact and to encourage social distancing. Furthermore, priorities were changed as the presence of the virus became commonplace, with plans being altered, delayed, or shelved to diverge more time and effort towards the crisis at hand. Working environments and conditions also changed, which in several cases led to technological shortcomings, resulting in further delays. Finally, most planners had attained a surface-level understanding of which socio-economic groups were most impacted by both COVID-19 and extreme heat, in congruence with the current literature written on the topic. Generally, it appears that planners feel that the impact of COVID-19 on heat planning efforts has been limited.

ContributorsNorris, Walker Yale (Author) / Meerow, Sara (Thesis director) / Keith, Ladd (Committee member) / Dean, W.P. Carey School of Business (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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For our project, we explored the growth of the ASU BioDesign Clinical Testing Laboratory (ABCTL) from a standard university research lab to a COVID-19 testing facility through a business lens. The lab has pioneered the saliva-test in the Western United States. This thesis analyzes the laboratory from various business concepts

For our project, we explored the growth of the ASU BioDesign Clinical Testing Laboratory (ABCTL) from a standard university research lab to a COVID-19 testing facility through a business lens. The lab has pioneered the saliva-test in the Western United States. This thesis analyzes the laboratory from various business concepts and aspects. The business agility of the lab and it’s quickness to innovation has allowed the lab to enjoy great success. Looking into the future, the laboratory has a promising future and will need to answer many questions to remain the premier COVID-19 testing institution in Arizona.

ContributorsQian, Michael (Co-author) / Cosgrove, Samuel (Co-author) / English, Corinne (Co-author) / Agee, Claire (Co-author) / Mattson, Kyle (Co-author) / Compton, Carolyn (Thesis director) / Schneller, Eugene (Committee member) / School of Accountancy (Contributor) / Department of Finance (Contributor) / Department of Information Systems (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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Description

For our project, we explored the growth of the ASU BioDesign Clinical Testing Laboratory (ABCTL) from a standard university research lab to a COVID-19 testing facility through a business lens. The lab has pioneered the saliva-test in the Western United States. This thesis analyzes the laboratory from various business concepts

For our project, we explored the growth of the ASU BioDesign Clinical Testing Laboratory (ABCTL) from a standard university research lab to a COVID-19 testing facility through a business lens. The lab has pioneered the saliva-test in the Western United States. This thesis analyzes the laboratory from various business concepts and aspects. The business agility of the lab and it’s quickness to innovation has allowed the lab to enjoy great success. Looking into the future, the laboratory has a promising future and will need to answer many questions to remain the premier COVID-19 testing institution in Arizona.

ContributorsEnglish, Corinne (Co-author) / Cosgrove, Samuel (Co-author) / Mattson, Kyle (Co-author) / Agee, Claire (Co-author) / Qian, Michael (Co-author) / Compton, Carolyn (Thesis director) / Schneller, Eugene (Committee member) / Department of Information Systems (Contributor) / Department of Supply Chain Management (Contributor) / Dean, W.P. Carey School of Business (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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Description

For our project, we explored the growth of the ASU BioDesign Clinical Testing Laboratory (ABCTL) from a standard university research lab to a COVID-19 testing facility through a business lens. The lab has pioneered the saliva-test in the Western United States. This thesis analyzes the laboratory from various business concepts

For our project, we explored the growth of the ASU BioDesign Clinical Testing Laboratory (ABCTL) from a standard university research lab to a COVID-19 testing facility through a business lens. The lab has pioneered the saliva-test in the Western United States. This thesis analyzes the laboratory from various business concepts and aspects. The business agility of the lab and it’s quickness to innovation has allowed the lab to enjoy great success. Looking into the future, the laboratory has a promising future and will need to answer many questions to remain the premier COVID-19 testing institution in Arizona.

ContributorsAgee, Claire (Co-author) / English, Corinne (Co-author) / Mattson, Kyle (Co-author) / Qian, Michael (Co-author) / Cosgrove, Samuel (Co-author) / Compton, Carolyn (Thesis director) / Schneller, Eugene (Committee member) / Department of Finance (Contributor) / Department of Supply Chain Management (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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Description

For our project, we explored the growth of the ASU BioDesign Clinical Testing Laboratory (ABCTL) from a standard university research lab to a COVID-19 testing facility through a business lens. The lab has pioneered the saliva-test in the Western United States. This thesis analyzes the laboratory from various business concepts

For our project, we explored the growth of the ASU BioDesign Clinical Testing Laboratory (ABCTL) from a standard university research lab to a COVID-19 testing facility through a business lens. The lab has pioneered the saliva-test in the Western United States. This thesis analyzes the laboratory from various business concepts and aspects. The business agility of the lab and it’s quickness to innovation has allowed the lab to enjoy great success. Looking into the future, the laboratory has a promising future and will need to answer many questions to remain the premier COVID-19 testing institution in Arizona.

ContributorsMattson, Kyle (Co-author) / Agee, Claire (Co-author) / English, Corinne (Co-author) / Cosgrove, Samuel (Co-author) / Compton, Carolyn (Thesis director) / Schneller, Eugene (Committee member) / Department of Marketing (Contributor) / Department of Supply Chain Management (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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Healthcare facilities are essential for any community, and they must stay up-to-date with the latest equipment and technology. They provide necessary resources for keeping populations healthy and safe. In order to provide healthcare services, these healthcare facilities must be adequately equipped with appropriate physical capital as well as software to

Healthcare facilities are essential for any community, and they must stay up-to-date with the latest equipment and technology. They provide necessary resources for keeping populations healthy and safe. In order to provide healthcare services, these healthcare facilities must be adequately equipped with appropriate physical capital as well as software to meet the demands of their patients. Healthcare capital equipment planning involves building up a facility with all it’s equipment and is a part of the healthcare supply chain. Attainia is a healthcare capital equipment planning software used to assist equipment planners in organizing the procurement of equipment for their projects. Attainia has a large amount of data about the capital equipment supply chain through the Attainia equipment catalog. Analysis of this catalog data reveals different patterns in the spending patterns of capital equipment planners as well as trends in the supplier offerings. Since Attainia itself is a software, Attainia’s users have experience with implementing and integrating software into healthcare IT solutions. Their experiences give some insight into the complex nature of software implementations at healthcare facilities. The COVID-19 pandemic has affected healthcare facilities all over the world. Impacting the supply chain and hitting hospitals’ finances, COVID-19 has drastically changed many parts of the healthcare system. This paper will examine some of these ongoing effects from COVID-19 along with analysis on capital equipment planning, supply chain, and healthcare software implementation.

ContributorsShah, Shailee (Author) / Pye, Jessica (Thesis director) / Roumina, Kavous (Committee member) / School of International Letters and Cultures (Contributor) / Department of Information Systems (Contributor, Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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The SARS-CoV-2 (Covid-19) virus has had severe impacts on college students' ways of life. To examine how students were coping and perceiving the Covid-19 pandemic, a secondary analysis of an online survey across the three Arizona public universities investigated students’ knowledge about Covid-19, engagement with preventive strategies, pandemic preparedness and

The SARS-CoV-2 (Covid-19) virus has had severe impacts on college students' ways of life. To examine how students were coping and perceiving the Covid-19 pandemic, a secondary analysis of an online survey across the three Arizona public universities investigated students’ knowledge about Covid-19, engagement with preventive strategies, pandemic preparedness and gauged their risk perception. Results from our analysis indicate that the students were knowledgeable about Covid-19 and were changing their habits and engaging with preventive measures. Results further suggest that students were prepared for the pandemic in terms of resources and were exhibiting high-risk perceptions. The data also revealed that students who were being cautious and engaging with preventive behaviors had a higher risk-perception than individuals who were not. As for individuals who were prepared for the pandemic in terms of supplies, their risk perception was similar to those who did not have supplies. Individuals who were prepared and capable of providing a single caretaker to tend to their sick household members and isolate them in a separate room had a higher risk perception than those who could not. These results can help describe how college students will react to a future significant event, what resources students may be in need of, and how universities can take additional steps to keep their students safe and healthy. The results from this study and recommendations will provide for a stronger and more understanding campus community during times of distress and can improve upon already established university protocols for health crises and even natural disasters.

ContributorsNaqvi, Avina Itrat (Co-author) / Shaikh, Sara (Co-author) / Jehn, Megan (Thesis director) / Adams, Marc (Committee member) / School of Life Sciences (Contributor) / School of Human Evolution & Social Change (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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Description

Vaccines are modern medicine’s best way of combating the majority of viral and bacterial illnesses and contagions to date. Thanks to the introduction of vaccines since the first uses of them in 1796 (Jenner’s smallpox vaccine), they have drastically reduced figures of disease worldwide, turning once lethal and life changing

Vaccines are modern medicine’s best way of combating the majority of viral and bacterial illnesses and contagions to date. Thanks to the introduction of vaccines since the first uses of them in 1796 (Jenner’s smallpox vaccine), they have drastically reduced figures of disease worldwide, turning once lethal and life changing conditions into minor annoyances; Some of these afflictions have even become nonexistent or even extinct in certain parts of the world outside of a controlled laboratory setting. With many advancements and overwhelming evidence proving their efficiency, it is clear that vaccines have become nothing less than a necessity for everyday healthcare in today’s world. <br/>The greatest contributor to the creation and evolution of vaccines throughout the years is by far the progress and work done in the field of molecular and cellular biology. These advancements have become the bedrock of modern vaccination, as shown by the differing types of vaccines and their methodology. The most common varieties of vaccines are include ‘dead’ or inactivated vaccines, one such example being the pertussis strain of vaccines, which have either dead or torn apart cells for the body to easily fight off, allowing the immune system to easily and quickly counter the illness; Additionally, there are also live attenuated vaccines (LAVs) in which a weaker version of the pathogen is introduced to the body to stimulate an immune response, or a recombinant mRNA vaccine where mRNA containing the coding for an antigen is presented for immunological response, the latter being what the current COVID-19 vaccines are based on. This is in part aided by the presence of immunological adjuvants, antigens and substances that the immune system can recognize, target, and remember for future infections. However, for more serious illnesses the body needs a bigger threat to analyze, which leads to live vaccines- instead of dead or individual components of a potential pathogen, a weakened version is created in the lab to allow the body to combat it. The idea behind this is the same, but to a larger degree so a more serious illness such as measles, mumps, and rubella (MMR) do not infect us.<br/>However, for the past couple of decades the public’s views on vaccination has greatly varied, with the rise of fear and disinformation leading those to believe that modern medicine is a threat in disguise. The largest of these arguments began in the late 90’s, when Dr. Andrew Wakefield published an article under the Lancet with false information connecting vaccinations to the occurrence of autism in younger children- a theory which has since then been proven incorrect numerous times over. Unfortunately, the rise of hysteria and paranoia in people, along with more misinformation from misleading sources, have strengthened the anti-vaccination cause and has made it into a serious threat to the health of those world-wide.<br/>The aim of this thesis is to provide an accurate and thorough analysis on these three themes- the history of vaccines, their inner workings and machinations in providing immune defenses for the body, and the current controversy of the anti-vaccination movement. Additionally, there will be two other sections going in-depth on two specific areas where vaccination is highly important; The spread and fear of the Human Immunodeficiency Virus (HIV) has been around for nearly four decades, so it begs the question: what makes this such a difficult virus, and how can a vaccine be created to combat it? Additionally, in the last year the world has encountered a new virus that has evolved into a global pandemic, SARS-COV 2. This new strain of coronavirus has shown itself to be highly contagious and rapidly mutating, and the race to quickly develop a vaccine to counteract it has been on-going since its first major infections in Wuhan, China. Overall, this thesis will go in-depth in providing the most accurate, up-to-date, and critical information regarding vaccinations today.

ContributorsKolb Celaya, Connor Emilio (Author) / Topal, Emel (Thesis director) / Huffman, Holly (Committee member) / College of Integrative Sciences and Arts (Contributor) / School of International Letters and Cultures (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05