[sancasuki]

Sometimes I wonder who writes these review course textbooks. The lesson on internal control monitoring (CPAExcel) has a photo of a monitor lizard in it. None of the other lessons have photos.

Monitor lizards, such as the ones shown above, got their name because humans found that they could be used as a crocodile watcher. A pet monitor lizard, staked near water, would try to flee if a crocodile approached. Hence, the need for monitoring, the topic of this lesson, dates to antiquity. But how do effective corporations watch for the “crocodiles” that may approach their waters?

Then they go on to say:

Why is control monitoring important?
1. People forget, quit jobs, get lazy, or come to work hung over; machines fail. Over time, controls deteriorate. This deterioration is called “entropy.”

[Anonymous]

That's definitely correct, about entropy.

[GeauxAwayCPA]

haha I remember seeing this and being like WTF?! at least you won't forget the monitor lizard hopefully..

[Bear-Bear]

I remember chuckling at this. Also, the guy who does the videos for the IT portion who says “Hey cats and kittens!” at the beginning of every video.

[Skynet]

I KNEW IT!!!!

The CPA exam is a Conspiracy that is written by the Lizard People!!!!

[sancasuki]

Another great line from the BEC textbook:

Computer Hardware
These are hunks of metal and silicone and plastic. To paraphrase Dave Barry, computer hardware “. . . is the part of the computer that stops working if you spill beer on it.” Computer hardware includes the physical equipment in your computer and the equipment that your computer uses to connect to other computers or computer networks.

[Author]

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