Matching Items (4)
Filtering by
- All Subjects: Occupational Fraud
- All Subjects: Small Businesses
- All Subjects: Process
- Creators: Brown, Steven
- Creators: Casas Arce, Pablo
- Creators: Dennis, Lauren Nicole
- Member of: Theses and Dissertations
Description
The rationale behind this thesis is grounded in nearly two years of experience interning at UTC Aerospace Systems (UTAS). I was able to gain a wide exposure to different facets of the supply chain management organization during my time as an intern, from strategic sourcing and commodity management, to tactical procurement and supplier development. In each of these respective areas, I observed a variety of initiatives that did not reach their full potential because employees were not provided the tools for success. One of these areas in particular is the New Product Introduction (NPI) process management, in which there is not a standard process for program managers to follow from start to finish. I saw this as an opportunity to hone in the scope of my thesis research and experience at UTAS to improve a process and provide standard work and tools for it to be consistently executed. The current state process is not formalized \u2014 it merely tracks certain metrics that are not necessarily applicable to the overall health of the program because they do not monitor the progress of the program. This resulted in heavy costs incurred from inadequate planning, a skewed timeline, and customer frustration. The aim of the desired state NPI process is to gather cross-functional expertise and weigh in, adhere to a strict entry to market timeline, and increase customer satisfaction, all while minimizing costs incurred throughout the life of the program. The dominant output of this project will be a cross-functional flow chart of the process for each group to follow and standard work and tools to support the process across a variety of NPI program applications.
ContributorsThorn, Taylor Aiko Marie (Author) / Brown, Steven (Thesis director) / Arrigoni, Gregory (Committee member) / Barrett, The Honors College (Contributor) / School of International Letters and Cultures (Contributor) / Department of Supply Chain Management (Contributor) / W. P. Carey School of Business (Contributor)
Created2015-05
Description
The main goal of this study was to understand the awareness of small business owners regarding occupational fraud, meaning fraud committed from within an organization. A survey/questionnaire was used to gather insight into the knowledge and perceptions of small business owners, while also obtaining information about the history of fraud and the internal controls within their business. Twenty-four owners of businesses with less than 100 employees participated in the study. The results suggest that small business owners overestimate their knowledge regarding internal controls and occupational fraud, while also underestimating the risk of fraud within their own business. In fact, 92% of participants were not at all familiar with the popular Internal Control \u2014 Integrated Framework published by the Committee of Sponsoring Organizations of the Treadway Commission. The results also show that small business owners tend to overestimate the protection provided by their currently implemented controls in regard to their risk of fraud. Overall, through continued knowledge of internal controls and occupational fraud, business owners can better protect their businesses from the risk of occupational fraud by increasing their awareness of fraud.
ContributorsDennis, Lauren Nicole (Author) / Orpurt, Steven (Thesis director) / Munshi, Perseus (Committee member) / Barrett, The Honors College (Contributor) / Department of Information Systems (Contributor) / School of Accountancy (Contributor)
Created2014-05
Description
Within this paper I summarize the key features, and results, of research conducted to support the development, design, and implementation of an internal control system at a startup small business. These efforts were conducted for an Honors Thesis/Creative Project for Barrett, the Honors College at Arizona State University. The research revolved around deciding which financial policies, procedures, and safeguards could be useful in creating an internal control system for small businesses. In addition to academic research, I developed an “Internal Control Questionnaire” for use as a ‘jumping off point’ in conversations about a business’ existing accounting system. This questionnaire is applicable across many industries, covering the major topics which every small business/startup should consider.
The questionnaire was then used in conjunction with two interviews of small business owners. The interviews covered both the overall financial status of their business and their business’ pre-existing accounting system. The feedback received during these interviews was subsequently used to provide the business owners with eleven recommendations ranging from the implementation of new policies to verification of existing internal controls.
Finally, I summarize my findings, both academic and real-world, conveying that many small business owners do not implement formal internal control systems. I also discuss why the business owners, in this specific circumstance, did not yet implement the aforementioned eleven suggestions.
The questionnaire was then used in conjunction with two interviews of small business owners. The interviews covered both the overall financial status of their business and their business’ pre-existing accounting system. The feedback received during these interviews was subsequently used to provide the business owners with eleven recommendations ranging from the implementation of new policies to verification of existing internal controls.
Finally, I summarize my findings, both academic and real-world, conveying that many small business owners do not implement formal internal control systems. I also discuss why the business owners, in this specific circumstance, did not yet implement the aforementioned eleven suggestions.
ContributorsDuncan, Spencer James (Author) / Garverick, Michael (Thesis director) / Casas Arce, Pablo (Committee member) / School of Accountancy (Contributor) / School of International Letters and Cultures (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
Description
C.C. Silver & Gold Inc., a local precious metals and coin dealer, is introducing a new product line, Tooth Fairy Tokens. This one year marketing plan aims to clearly define the business goals of this new venture by outlining the company's current market position and providing it with a competitive marketing strategy that relies on niche market opportunities and established supplier relationships. By providing the firm with a solid foundation of research and direction, this marketing plan will help the company achieve its goals of gaining a market presence and increasing company revenue within the first three years of introduction.
ContributorsBlackmer, Courtney Lauren (Author) / Montoya, Detra (Thesis director) / Ostrom, Amy (Committee member) / Brown, Steven (Committee member) / Barrett, The Honors College (Contributor) / Department of Supply Chain Management (Contributor) / Department of Marketing (Contributor) / W. P. Carey School of Business (Contributor)
Created2013-05