ABSTRACT: This case presents an introduction to conducting audit procedures and drafting audit observations as part of a business process audit. Using a book wholesaler as a context, the Blazer Communications procurement audit case is aimed at providing students with a realistic setting to conduct audit procedures expected of interns and entry-level auditors. Students execute a test plan as part of a procurement process audit, evaluate audit evidence, propose audit observations based on exceptions, and utilize subscription-based online internal audit/risk management services to participate in risk assessment planning activities and to suggest supplemental audit procedures. Audit evidence (interview recordings, policies and procedures manuals, process maps and narratives, transactional data) is provided in a variety of formats to increase assignment realism and allow flexibility in assignment completion. The case is appropriate for students with basic generalized audit software and database querying proficiency. The case is appropriate for undergraduate or graduate students in internal and external audit courses. Transactional data files are supplied in both Microsoft Access® and Excel® formats; interview files are supplied in MP3® file format.
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James L. Worrell; Blazer Communications: A Procurement Audit Simulation. Issues in Accounting Education 1 August 2010; 25 (3): 527–546. doi: https://doi.org/10.2308/iace.2010.25.3.527
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