Overcoming Department of Defense Site-visit Limitations During the Pandemic

Generally Accepted Auditing Standards (GAAS) and Generally Accepted Government Auditing Standards (GAGAS) establish measures of the sufficiency and appropriateness (quantity and quality) of audit evidence to reduce audit risk to an acceptably low level. [...]these standards rarely dictate or limit how audit evidence is obtained. Typical Reasons for a Site Visit Site visit objectives vary, but most are conducted to perform transaction cycle walkthroughs;inspect facilities and observe physical controls (e.g., system security) or other control activities;attend physical inventory counts;and test property. Existence testing through video or photography parallels the reliability of an on-site presence when specific controls can ensure accuracy, such as time-stamp photographs, digital camera date displays, or framing an artifact (e.g., that day's newspaper) sent by the auditors for use in the test.

5G SMARTPHONE AND TELECOM INFRASTRUCTURE ARE EMPOWERED BY COMPOUND SEMICONDUCTOR

The paper presents the market overview of different compound semiconductor such as GaN, GaAs, and SiC impacted by the deployment of 5G in wireless infrastructure and in the new generation of handset applications. The Covid-19 impact and trade war issue are discussed, as well as technology and market trends and Yole’s forecast for the coming years. © 2021 CS MANTECH 2021 - 2021 International Conference on Compound Semiconductor Manufacturing Technology, Digest of Papers. All Rights Reserved.