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Keywords: internal controls
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Journal Articles
Issues in Accounting Education (2023) 38 (4): 131–144.
Published: 01 November 2023
... engagements beyond traditional financial statement audits to their students. This instructor found the content to be highly relatable, understandable, and of interest to the students while still being thorough and rigorous. A second instructor noted that students liked thinking about the internal controls PwC...
Journal Articles
Issues in Accounting Education (2023) 38 (2): 107–123.
Published: 01 May 2023
... including the fraud triangle (including several adaptions) as well as economic, psychological, and sociological theories. Furthermore, students will assess and design internal controls to detect, prevent, and deter fraud. TABLE 1 Summary of Fraud Theories Theory Discipline Theory...
Journal Articles
Issues in Accounting Education (2022) 37 (4): 107–120.
Published: 01 November 2022
..., NC, USA; Marla Kraut, University of Idaho, College of Business and Economics, Accounting Department, Moscow, ID, USA. Editor's note: Accepted by Valaria P. Vendrzyk. 1 6 2019 1 5 2022 2022 fraud embezzlement nonprofits internal controls separation of duties board...
Journal Articles
Issues in Accounting Education (2016) 31 (4): 417–430.
Published: 01 November 2016
... and Ransbotham 2010 ; Kaplan and Haenlein 2010 ). A wide variety of case learning objectives involve applying internal control models, and developing and justifying opinions about how social technology uses and abuses affect operational, financial reporting and regulatory compliance objectives, risks, controls...
Journal Articles
Issues in Accounting Education (2014) 29 (2): 331–336.
Published: 01 May 2014
.... The activity also requires students to consider internal control weaknesses and suggestions for improving internal control in a small organization. The intended audience is a graduate-level fraud examination course or auditing course with a fraud examination component. Data Availability: Handouts...
Journal Articles
Issues in Accounting Education (2013) 28 (4): 913–921.
Published: 01 November 2013
... thank participants at the 2011 AAA IS Section Midyear Meeting and 2011 AIS Educators Conference for their helpful comments. 2013 PCard internal audit risks internal controls generalized audit software A midsize university in the Midwest (hereafter, the University) recently adopted...
Journal Articles
Issues in Accounting Education (2013) 28 (4): 945–964.
Published: 01 November 2013
... technique to assist their understanding of the assertions. The second aim of this case is to facilitate student understanding of issues pertaining to the audit of inventory, including the role of internal control, the assessment of risks that may lead to material misstatement, including the need...
Journal Articles
Journal Articles
Issues in Accounting Education (2011) 26 (3): 569–591.
Published: 01 August 2011
... of Law Enforcement identified 36 different transactions involving the diversion of nearly 2,500 computers, with a conservative estimated total loss to the company of $637,000. Students are also exposed to the importance of internal controls, red flags, the fraud triangle, and forensic accounting...