Journal ArticleDOI
Internal Controls: A Compendium of Short Cases
TLDR
Peterson and Zikmund as mentioned in this paper presented six short, open-ended internal control cases, addressing the following control issues: hiring practices, weaknesses in credit authorization procedures, benefits and risks of new technology, remote access, disaster recovery/business continuity plans, and procedures for employee reimbursements.Abstract:
The importance of a strong internal control system is a central theme in auditing and accounting information systems courses, taking on even more importance with the enactment of the Sarbanes-Oxley Act of 2002. Effective enterprise governance, the fulfillment of management objectives, and minimizing the opportunity for fraudulent activity are positively associated with the strength of the internal control system of a company (Peterson and Zikmund 2004). Six short, open-ended internal control cases are presented here. One or more of the cases can be utilized in auditing or accounting information systems courses. These cases address the following control issues: (1) hiring practices, (2) weaknesses in credit authorization procedures, (3) benefits and risks of new technology, (4) benefits and risks of remote access, (5) disaster recovery/business continuity plans, and (6) procedures for employee reimbursements. The cases can be used in small group or individual settings in traditional auditing clas...read more
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Journal ArticleDOI
Accounting education literature review (2010–2012)
TL;DR: In this paper, a review of the accounting education literature includes 291 articles and 104 instructional cases published over the 3-year period, 2010-2012, in six journals: (1) Journal of Accounting Education, (2) Accounting Education: An International Journal, (3) Advances in accounting education, (4) Global Perspectives on Accounting Education (GPE), (5) Issues in Accounting education, and (6) The Accounting Educators' Journal).
Journal ArticleDOI
Internal control framework for a compliant ERP system
TL;DR: A 12-dimensional framework with 37 control items aimed at helping auditors perform effective audits by inspecting essential internal control points in ERP systems is proposed and allows companies to enhance IT audit efficiency and mitigates control risk.
Journal ArticleDOI
A summary and analysis of education research in accounting information systems (AIS)
TL;DR: In this paper, the authors consolidate and summarize 102 articles on accounting information systems education from three decades (1983-2013) published in eight journals: (1) Journal of Accounting Education, (2) Accounting Education: An International Journal, (3) Advances in Accounting education, (4) AIS Educator Journal,(5) Global Perspectives on Accounting Education (GPE), (6) Issues in Accounting Education), (7), Journal of Information Systems, and (8) The Accounting Educators' Journal).
Journal ArticleDOI
Teaching managerial responsibilities for internal controls: Perception gaps between accounting and management professors
TL;DR: In this paper, the authors examine the perceptions of accounting and management professors concerning the understanding of who is ultimately responsible for establishing and maintaining internal controls over financial reporting and find a statistically significant difference of opinion between the two groups.
Journal ArticleDOI
A Series of Revenue Recognition Research Cases Using the Codification
TL;DR: In this paper, a series of four short cases is designed to help students develop the skills to research the Financial Accounting Standards Board's (FASB) Accounting Standards Codification and other a...
References
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Journal ArticleDOI
A Sign That Education is Maturing: Taxonomy of Educational Objectives, the Classification of Educational Goals, Handbook I: Cognitive Domain
TL;DR: Using Bloom's Taxonomy to Write Effective Learning Objectives: The Abcds of Writing Learning ObjectIVES: A Basic Guide.
Book
Problem-based learning : an approach to medical education
Howard S. Barrows,Robyn Tamblyn +1 more
TL;DR: This book presents the scientific basis of problem-based learning and goes on to describe the approaches to problem- based medical learning that have been developed over the years at McMaster University, largely by Barrows and Tamblyn.
Journal ArticleDOI
A taxonomy of problem-based learning methods
TL;DR: A taxonomy is proposed to facilitate an awareness of differences in quality and in the educational objectives that can be achieved and to help teachers choose a problem‐based learning method most appropriate for their students.
Consideration of fraud in a financial statement audit
TL;DR: In this article, the auditor's responsibilities relating to fraud in an audit of financial statements are discussed, focusing on the auditing procedures in response to assessed risks of material misstatement due to fraud.