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Keywords: internal controls
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Journal Articles
Issues in Accounting Education (2012) 27 (4): 1171–1192.
Published: 01 November 2012
...Huong Ngo Higgins ABSTRACT This case provides an opportunity to discuss principles of internal control, the process by which an entity's board of directors, management, and other personnel provide reasonable assurance that fraud and theft are prevented and detected. The case also facilitates...
Includes: Supplementary data
Journal Articles
Issues in Accounting Education (2012) 27 (4): 1153–1169.
Published: 01 November 2012
... identification red flags internal controls IT auditing audit training The notorious fraud headlines surrounding Enron, WorldCom, and other high-profile companies during the last decade have left the accounting profession with a daunting task of restoring its public image. Creation of the Public...
Includes: Supplementary data