..., 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...

... years. While analyzing the case, students evaluate the fraud using common fraud theories including the fraud triangle (including several adaptions) as well as economic, psychological, and sociological theories. Further, students will assess and design internal controls to detect, prevent, and deter...

..., and its clients. The visibility of this error is a unique opportunity to evaluate the roles and responsibilities of accountants in practice. Attestation Engagement Risk internal controls Academy Awards Issues in Accounting Education Risk and Control Considerations in Attestation Engagements...

... 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...

... 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...

... internal audit risks internal controls generalized audit software Procurement, which is often responsible for administering the PCard Program, selects a financial institution (usually American Express^®, MasterCard^®, or Visa^®) to provide program services...

...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...