Using a Movie to Study the COSO Internal Control Framework: An Instructional Case

Savage, Arline; Norman, Carolyn Strand; Lancaster, Kathryn A.S.

doi:10.2308/tnis.2008.22.1.17

Cited by 2 publications

(16 citation statements)

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“…For example, Premuroso and Houmes (2012) use the COSO framework to perform a financial statement risk assessment, while Fleak, Harrison, and Turner (2010) use COSO to evaluate internal controls in a small organization. Savage, Norman, and Lancaster (2008) use a movie to introduce COSO concepts and to identify internal control failures. Table 1 also highlights educational cases involving the identification and testing of application-level controls.…”

Section: Literature Reviewmentioning

confidence: 99%

IT General Controls Testing: Assessing the Effectiveness of User Access Management

Lee

Sawyer

2019

AIS Educator Journal

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The verification of Information Technology (IT) controls is a core responsibility of IT auditors. This case places the student in the role of an IT auditor assigned to test the operating effectiveness of a specific IT general control: user access management. In addition to learning about IT controls, the case introduces several Excel functions such as VLOOKUP, MATCH, INDEX, and various text functions. The student documents the results of the IT controls tests by completing a testing matrix and writing a memo. General controls, user access management, and Excel applications are all topics taught in Accounting Information Systems (AIS) and Audit courses. As such, instructors can use this case at the undergraduate or graduate level in an IT Audit, Accounting Information Systems, or Audit class.

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Section: Literature Reviewmentioning

confidence: 99%

IT General Controls Testing: Assessing the Effectiveness of User Access Management

Lee

Sawyer

2019

AIS Educator Journal

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“…Greenawalt and Stinnett (1992) provide one possible solution. According to Savage et al (2008), using a movie to make an auditing lecture “come alive” may be another alternative.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Accordingly, educators have a responsibility to train accounting and auditing students to be able to appreciate both the relevance of internal controls and, hence, design and test these controls (SAICA, 2010; Low et al , 2008; Savage et al , 2008). In South Africa, this must be done against the backdrop of having to deal with class sizes often in excess of 200 students.…”

Section: Literature Reviewmentioning

confidence: 99%

“…There is considerable evidence of the possible benefits of a less traditional means of instruction for enhancing student learning (Herington and Weaven, 2008; Bryant, 2005; Ehrenberg et al , 2001), as discussed above. Using a movie to complement lectures and tutorials may be one such approach (Savage et al , 2008). As explained by Savage et al (2008), and alluded to by Herington and Weaven (2008), integrating a topic‐specific movie into traditional instruction models may be a means of engaging business students and demonstrating the practical relevance of lecture material so that students view time spent at university as a precursor to a meaningful career and integral to professional development (SAICA, 2010).…”

Section: Literature Reviewmentioning

confidence: 99%

“…Within this context, this research examines how a movie, Rogue Trader , can be used as a complementary aid for teaching large accounting classes. Savage et al (2008) explore how a movie can be used to inform students of the consequences of a weak control environment, and make a valuable contribution to students' understanding of key auditing issues. This paper concurrently confirms the findings of prior research while also extending on it by exploring the use of a movie for teaching large classes of students in an African setting.…”

Section: Introductionmentioning

confidence: 99%

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Rogue Trader : using a movie to teach a large auditing class

Maroun

Joosub

2012

Accounting Research Journal

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PurposeThe purpose of this paper is to explore the possibility of using a movie to teach auditing students about internal controls.Design/methodology/approachA ten‐point questionnaire and Chi‐square test are used to explore self‐perceived cognizance of control awareness, design, testing, and application.FindingsA movie dealing with practical internal control issues may be a valuable part of audit instruction techniques.Research limitations/implicationsThe research is exploratory and non‐longitudinal. No effort is made to quantify changes in assessment or post academic work performance.Practical implicationsGiven the increased relevance of a sound system of internal controls, audit and accounting educators have a practical and moral duty to provide sound instruction on internal control design, testing and application. Using a movie to complement traditional lectures may be useful in this regard.Originality/valueNoting the growing relevance of a sound system of internal controls for organizations, the research explores a means of making lectures on internal controls “come alive” by introducing practical considerations into the audit classroom.

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Using a Movie to Study the COSO Internal Control Framework: An Instructional Case

Cited by 2 publications

References 0 publications

IT General Controls Testing: Assessing the Effectiveness of User Access Management

IT General Controls Testing: Assessing the Effectiveness of User Access Management

Rogue Trader : using a movie to teach a large auditing class

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