Internal control is a central topic in auditing and accounting information systems courses and is even more important since enactment of the Sarbanes‐Oxley Act of 2002. The purpose of this case is to help students identify whether appropriate controls exist by attempting to execute unauthorized or improper transactions in a popular accounting software package. Students then compose a memo to summarize and explain the results of their transactions. This case helps students (1) identify application controls, (2) think about controls that may be weak, missing, or violated by an employee, and (3) consider and document potential risk exposures to an organization.
The Evaluation of Application Controls in Accounting Software: A Short Instructional Case
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Constance M. Lehmann, Cynthia D. Heagy, Carolyn Strand Norman; The Evaluation of Application Controls in Accounting Software: A Short Instructional Case. Journal of Information Systems Teaching Notes 1 September 2007; 21 (2): 1–21. doi: https://doi.org/10.5555/1558-7959-21.2.1
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