ABSTRACT: The importance of a strong internal control system is a central theme in auditing and accounting information systems courses, taking on even more importance with the enactment of the Sarbanes-Oxley Act of 2002. Effective enterprise governance, the fulfillment of management objectives, and minimizing the opportunity for fraudulent activity are positively associated with the strength of the internal control system of a company (Peterson and Zikmund 2004). Six short, open-ended internal control cases are presented here. One or more of the cases can be utilized in auditing or accounting information systems courses. These cases address the following control issues: (1) hiring practices, (2) weaknesses in credit authorization procedures, (3) benefits and risks of new technology, (4) benefits and risks of remote access, (5) disaster recovery/business continuity plans, and (6) procedures for employee reimbursements. The cases can be used in small group or individual settings in traditional auditing classes, auditing classes with IT or internal audit emphasis, or accounting information systems classes.

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