Internal Control Fraud Detection and Deterrence Business Report write at least a page report each on these topics: 1. fraud detection & deterrence 2. inter

Internal Control Fraud Detection and Deterrence Business Report write at least a page report each on these topics: 1. fraud detection & deterrence 2. internal control: COSA 3. certifications (CFE, CIA, CISA)

you will find everything in the instruction i posted. you can also find some notes in the attachment i posted by clicking on the particular topic. pls let me know any other information you will need.

Overview

Why audit? We will either be the auditor or be audited. We must understand internal control and the management of risk. The management of risk is everyone’s responsibility.

Report Requirements

Report Content

This report fulfills the request of your supervisor who is completing a project on these key issues, including certifications and the roles fraud detection and deterrence, as well as internal control serve, to meet the goals of the organization.
Following your review of course materials in Week 8, use the websites below to create a report of at least one page for each of the three topics: fraud detection and deterrence, internal control, and certifications.
Relate these topics to our course material for Principles of Accounting I.
The goal is to research, consider, and report what you know about these topics.
Consider the question and decide: what would you want to know?

Report Topics

Fraud Detection and Deterrence
Internal Control: COSA
Certifications: CFE, CIA, and CISA

Report Layout

Always include your name and a descriptive title in the file name.
Create, save, and submit a Microsoft Word document that covers the topics listed below and consists of one page (one page usually has at least 300 words) for each topic.
Your report should be adequate. Fewer than three pages is not long enough; seven pages is too long. Ideally, you will end up with a three-page (three pages usually have at least 900 words) report not including the title or reference page.
Report is expected to have at least three-pages not including the title or reference page. Fewer than three pages is not long enough; seven pages is too long.
Include your name and a descriptive title in the file name.
Your report should be single-spaced, with double spacing between paragraphs.
Use headers within the document.

Report Structure

You are writing a business report, not double-spaced academic papers.
This is not a business proposal, and it is not a casual reflective report.
Tell a story.
Explain the concepts.
You are building your vocabulary.
Spell check. Write, read, and edit. Take care with word selection and sentence structure.
Use APA style for citations and create a works cited list. Include website references.
You can use the above concepts, particularly the paragraph on “Why audit?” without reference. A good item for your works cited list: UMUC ACCT 220 Course Materials.
Similar to all submissions for this class, use your own words.
Show what you know! Boiling Water
Warm Water
Room Temperature Water
Ice Water
Acetone cooled with a little Dry Ice
Acetone cooled with a lot of Dry Ice
Acetone and Dry Ice Mixture
Liquid Nitrogen
Nominal
Actual
Temperature Temperature
(Degrees F)
(Degrees F)
207
207.3
137
140.4
72
72.7
32
32
0
-3.7
-65
-68.3
-112
-111.7
-322
-312.3
A-36
Actual
Steel
Temperature Aluminum
ft•lb
(Degrees F)
ft•lb
104
206.3
7
90.2
137.6
8
70
72.7
7
22
31.9
8
7
1.4
8
3
-66.6
8
3
-112.6
8
2.5
-309.7
5
Actual
Temperature
(Degrees F)
208.7
135
72.5
32.1
4.8
-62.5
-113.7
-312.5
4140
Steel
ft•lb
105
95
93
88
81
46
16
2.5
ME220 : Materials Laboratory
Charpy Impact Test
Prof. Jow Ding
Summer 2020
ME220 : Materials Laboratory
Ductile vs Brittle Material Behavior
Ductile material (material with high ductility): material has large deformation
before fracture
Brittle material (material with little ductility): material has little deformation
before fracture
ME220 : Materials Laboratory
Material Strength: indicate the amount of stress a material can support,
typically indicated by material’s yield strength
ME220 : Materials Laboratory
Toughness: the amount of energy that can be absorbed by the material
before fracture .
It can be calculated by the area underneath the stress strain
curve
Higher ductility leads to higher toughness
Material A: high strength, low toughness
Material B: low strength, high toughness
ME220 : Materials Laboratory
Why is toughness important? It indicates the materials resistance to fracture.
ME220 : Materials Laboratory
Significant Contributors To Failure
• Poor quality steel
• New construction methods (welding)
– thought to be unsuitable method of
construction
• Lack of knowledge of fracture
characteristics of steel
• Cold, north sea water
• Overloading
ME220 : Materials Laboratory
Material’s toughness can be tailored by chemical compositions, such as
carbon content, and heat treatment etc.
However, for the material with fixed chemical composition and het treatment,
its toughness can be changed by the external operation conditions, such as
• Loading rate
• Temperature
• Geometry of the structure
ME220 : Materials Laboratory
More than one stress components are
active even under tension loading
ME220 : Materials Laboratory
Charpy Impact Test
• Use swing hammer to generate
impact loading
• Put a notch on one side of the
sample
• Vary the test temperature
ME220 : Materials Laboratory
Analysis of the data: plot impact energy versus temperature and determine
the ductile-brittle transition temperature.
One approach is to define the transition temperature as the average of upper
and lower shelf temperatures.
ME220 : Materials Laboratory
Relation between the ductile-brittle transition behavior and crystal structure of
metals
ME220 : Materials Laboratory
Fracture surface appearance of broken samples
ME220 – Mechanics of Materials Laboratory
TEST TITLE: Impact Test
NAME:
(refer to lab manual pp. 21-28)
(submit your report in WORD)
1. Summary (2/10) (The summary should be succinct (limited to one page), but contain
the following four pieces of information, namely, the purpose of the experiment;
experimental methods; results; and conclusion.)
2. Results (4/10)
a. Tabulate the test data according to the format shown below.
A-36 steel
Temperature
(°F)
Fracture
Energy
(ft-lb)
Aluminum
Temperature Fracture
(°F)
Energy
(ft-lb)
4140 steel
Temperature
(°F)
Fracture
Energy
(ft-lb)
b. Calculations: Prepare a plot of fracture energy vs. test temperature for each
material. For those materials showing a sharp transition temperature, show the
transition temperature on your plot.
A sample plot is shown below.
2
3. Discussion: (4/10)
a.
Note and discuss differences in the fracture surface appearance, impact
properties, and usefulness at low temperature of each type of material as the
test temperature is varied.
b.
Discuss the difference between strength and toughness. Why is the brittle
material not so useful even though it may have a high strength?
c.
The weight of the pendulum of an impact tester is 45lb, and the length of the
pendulum arm is 32in. If the arm is horizontal before striking the specimen,
what is the potential energy of the tester? and what is the striking velocity?
d.
The following is a typical example of the fracture surface of a ductile impact
specimen. Explain why the side near the notch contracts and the other side of
the specimen expands.
3
4
Abstract:
The purpose of the experiment was to become familiar with one type of impact test and
the energy absorption ability of three separate materials: aluminum alloy (2024-T4), A36 steel,
and alloy steel (4140). Each material was tested at a wide range of temperatures using a standard
Charpy impact machine. Changes in temperature allow the tester to easily see the changes in
strength and toughness. Generally speaking, lower temperatures will cause lower levels of
ductility and toughness.
Introduction/ Expermental setup:
The main goal of this lab is to determine and evaluate effect of temperature on fracture
energy of different metals. The experimental method began by first preparing the following
liquid baths to the desired temperature. The various liquids required are liquid nitrogen, dry ice
with a small amount of acetone, dry with a large amount of acetone, regular ice in salt water, ice
water, tap water, warm water, and boiling water. The tester also needs to obtain 8 specimens of
the 3 various metals to be tested in the dimensions of 2.16 inches x 0.375 inches x 0.375 inches
with a 45 degree 0.01 inch radius notch in the middle of one long side of the specimen.
To perform the experiment, one must first soak each specimen in the appropriate bath
for approximately 10 minutes, at which point a thermocouple must be used to measure the exact
temperature of the bath. Specimens are then removed from the bath and, within 10 seconds of
removal, are placed with the notch forward in the Charpy impact test machine, at which point the
energy required to fracture the specimen will be recorded. Prior to testing of each specimen, it is
important to ensure the pointer on the Charpy tester is zeroed and is not moved during the test.
Also ensure that the brake of the Charpy machine is not on prior to the test being performed.
The temperature of the baths and the impact energy are recorded. The results for each material
are plotted on a graph of fracture energy vs. temperature. The graphs are then used to make
observations about the experiment.
Results
Table 1: Temperature and Fracture Energy
A 36 Steel
Aluminum
4140 Steel
Temperature
Fracture
Temperature
Fracture
Temperature
Fracture
(Degrees F)
Energy (ft*lb) (Degrees F)
Energy (ft*lb) (Degrees F)
Energy (ft*lb)
204.1
112.5
204
11
204.5
107
144.9
120.3
144.5
11
142.6
95
71.8
35.2
72.2
12.6
72.3
93
32
86.1
34.3
14
35.7
113
-2
34
10.1
12.5
2.4
72
–66.5
3.2
-57.7
10.5
-61.5
48
-106
3.8
-100.45
11
-103.8
26.5
-302
2.8
-317.7
10
-316.3
4.5
Figure 1: Temperature vs. Fracture Energy
Discussion
a)
The A36 steel snapped cleanly when tested in the range of temperatures between -300
and -100 degrees. After this point the steel began to exhibit different reactions, with long grains
at the notched point and in the direction of the force applied by the hammer. When the samples
fractured cleanly for all 3 samples, the two sides were relatively smooth sides and seemed to
break along natural planes of weakness in the material. At higher temperatures the samples
fractured much less often and showed higher strength in the form of grains stretching sometimes
from one side to the other and smaller angles of bending.
b)
Toughness is the amount of energy absorbed before a material fractures or fails.
Toughness can be found by taking the area underneath the curve of the graph of the material’s
plot of stress versus strain. Strength is the amount of stress a material can handle before
fracturing. Although they have high strength, brittle materials are not so useful because they
often have a low toughness, and are therefore more likely to fracture under certain conditions
(such as when a load is applied that deforms the structure).
c)
Using the conservation of energy, it can be seen that both the initial kinetic energy is 0
since the hammer is initially stationary. Also, the final potential energy is 0 if using the sample
itself as a reference point. This reduces the conservation of energy equation to
PE (initial) = KE (final) or mgh = 1/2mv^2
Given m=45 lb, h=32 in, g=32.2ft/s^2, solving for v yields a velocity of 13.1 ft/s.
d)
The side nearest the notch contracts while the other side expands due to the direction in
which the force is applied. When the hammer hits the back side of the specimen, it causes a
momentary bending of the sample, during which the side hit with the hammer will expand and
the opposite side contracts.
Conclusion:
The impact test shows how these materials behave in different temperature ranges. A36 and alloy
steel will increase in ductility and toughness because they will absorb more energy in higher temperatures
than in lower temperatures. Also, it can be seen aluminum alloy is brittle because it will absorb about the
same energy no matter what the temperature is. Ductility and toughness are crucial material
characteristics and must be determined before a material is utilized in any certain situation.

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