.... Editor’s note: Accepted by Veena L. Brown, under the Senior Editorship of Janet A. Samuels. 01 12 2023 26 08 2024 16 09 2024 2025 auditing regulation fraud audit risk internal controls Wirecard Wirecard was a software company founded in Germany in 1999...

... 2023 attestation engagement risk internal controls Academy Awards The Academy Awards ceremony is one of the most recognizable and widely viewed award shows in the world; those in the film industry who are awarded an Oscar are considered the “best” in their respective field (e.g., acting...

... 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. 2023 fraud auditing education embezzlement fraud triangle internal...

..., 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...

... 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...

.... 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...

... 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 a PCard...

... 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...

...Sandra J. Cereola; Ronald J. Cereola ABSTRACT Internal control frameworks (ICF) provide a basis for understanding controls in an organization and for making judgments about the effectiveness of controls. The Sarbanes-Oxley Act of 2002 (SOX) requires companies to report, on an ongoing basis...

... 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...