Southern New Hampshire University Bias in the Social Science Discussion

Submit an overview of Trinity Industries. Provide an overview of the company and its market industry. Include background, key market demographics, financial position, and governance policies in your company overview. By understanding the industry, you will gain valuable insight into the appropriate software systems that will provide industry-specific needs and financial reporting.

ACC 675 Milestone One Guidelines and Rubric

Companies today must ensure that operational processes are performing efficiently and effectively in compliance with current regulations. Accountants must adhere to domestic standards set by organizations—such as the Public Company Accounting Oversight Board and the Financial Accounting and Standards Board—as well as global standards, such as the International Financial Reporting Standards, requiring appropriate implementation and assessment of internal controls. Whether developing appropriate processes internally or preparing substantive testing, external auditors must be able to quickly and completely assess the financial processes, determine weaknesses, and provide recommendations for improvement.

The ability to transcribe formalized or narrative processes into functional workflows allows an auditor to identify potential gaps in accounting systems. These gaps can result in material audit findings necessitating changes in the company’s control structure.

However, it is not only the process and flow of transactions that requires scrutiny. Companies evolve into sophisticated, computerized systems that require an in-depth understanding of administrative rights, electronic process flows, and end user reporting.

In this case study, you will apply all of these skills in developing recommendations for Trinity Industries. Though the Sarbanes–Oxley Act of 2002 (SOX) promulgated many internal control structure changes, the company is unsure as to whether they are applying too few or too many internal controls. Unnecessary controls place added burden on staff and cost the company thousands of dollars in monitoring and maintenance.

For Milestone One, prepare an overview of Trinity Industries. Provide an overview of the company and its market industry. Include background, key market demographics, financial position, and governance policies in your company overview. By understanding the industry, you will gain valuable insight into the appropriate software systems that will provide industry-specific needs and financial reporting. You will need this information to conduct your case study.

Prompt

Provide a company overview report of Trinity Industries and its market industry, including background, key market demographics, financial position, and governance policies.

Specifically, the following critical elements must be addressed:

Address the following seven subjects:

Overview of the organization

Size of the organization

Sector/industry (along with three other companies that would be comparable)

Structure/line of businesses

Organizational structure (organization chart)

Yearly performance in terms of revenue (as compared with the three other companies identified)

Management and culture (i.e., how long key staff has been employed, stability of the company over the history, growth in industry)

What to Submit

Your company overview report must be submitted as a 1–2-page Word document with double spacing, 12-point Times New Roman font, one-inch margins, and at least three sources cited in APA format.

Milestone One Rubric

CriteriaProficient (100%)Needs Improvement (75%)Not Evident (0%)ValueOverview: OrganizationProvides a comprehensive overview of the organization, including size, sector, and industryProvides an overview of the organization but overview is cursory or lacks detailDoes not provide an overview of the organization24Overview: StructureDescribes structure of organization, including organizational chartDescription of organization and/or organizational chart lacks detail or componentsDoes not provide a description of organizational structure24Overview: Yearly PerformanceCompares yearly revenue performance of organization with three other companies in the sector/industryOverview of yearly revenue performance is not compared to at least three others in the sector/ industryDoes not compare yearly performance of organization with three other companies in the sector/industry24Overview: Management and CultureDiscusses the management style and culture in organizationDiscussion of management style and culture is cursory or lacks detailDoes not include a discussion of management style and culture in organization24Articulation of ResponseSubmission has no major errors related to citations, grammar, spelling, syntax, or organizationSubmission has major errors related to citations, grammar, spelling, syntax, or organization that negatively impact readability and articulation of main ideasSubmission has critical errors related to citations, grammar, spelling, syntax, or organization that prevent understanding of ideas4Total:100%

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