..., Q3b, Q3c LO6: Assess internal controls that can limit exposure to fraud. Q2, Q3a Table 2 provides an alignment of the required questions to each learning objective. TABLE 3 Student Assessment of Case All Students Auditing Course Managerial Accounting Course Diff...

...Julia Y. Davidyan; Brian W. Huels; Jodi L. Gissel ABSTRACT A plethora of research exists relating to active student learning, engagement, and pedagogical best practices. Unfortunately, related to auditing and forensic accounting, there are not many classroom activities aligning the aforementioned...

...Matthew Sherwood; Christine Porter ABSTRACT The objective of this case is to help students identify potential violations of independence between a member of an external financial statement audit team and a client employee. Additionally, this case informs students of the audit firm's...

...Robert M. Bowen; S. Jane Jollineau; Glenn M. Pfeiffer ABSTRACT Students want to know why accounting and auditing are important. The Information Game is a classroom resource that introduces the role of accounting, the value of information, the value of auditing, and the importance...

... affected a global accounting firm. Due to the resulting negative publicity, the firm suffered significant reputational damage and underwent investigations by the audit regulator and professional accounting society. Consequently, the firm initiated major transformations of management, governance, and audit...

... their systems of ICFR, and Auditing Standard No. 5 requires that auditors evaluate companies' systems of ICFR. Therefore, it is necessary for accountants to be able to (1) describe and classify internal controls and (2) determine deficiencies in internal control. Recent reports suggest that accountants may lack...

... 14, 2011. The case has been successfully used in both undergraduate and graduate courses that include intermediate financial accounting, advanced accounting, auditing, and forensic accounting. It demonstrates how poor governance structures allowed company executives and directors to circumvent...

... and staple it to a surface in the restaurant. The case requires students to address the legal, financial accounting, tax, and auditing issues arising from this tradition. The modular nature of the case allows the instructor to assign individual topics or the entire case, depending on the nature of the class...

... members” ( Robinson and Bennett 1995 ). In an audit context, examples include fudging expense reports, breaking client dress protocol, and complaining to the client about firm policies. This case is based on incidents the author noticed while working in public practice as well as observations relayed...

... techniques. The case also lets the reader see what occurs when, due to management override of internal control, a subordinate no longer trusts a supervisor's communicated information. This can be used at the undergraduate or graduate level in an Accounting Information Systems, Internal Auditing, or Auditing...