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Keywords: risks
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Journal Articles
Understanding the Links Between Audit Risks and Audit Steps: The Case of Procurement Cards
Available to Purchase
Journal:
Issues in Accounting Education
Issues in Accounting Education (2013) 28 (4): 913–921.
Published: 01 November 2013
...Kevin E. Dow; Marcia Weidenmier Watson; Vincent J. Shea ABSTRACT This case requires students to conduct an internal audit of a procurement card (PCard) program at a fictitious university. The primary objective of this case is to help students (1) understand the link between risks and controls...