General control risk: An instructional case

Issues in Accounting Education

Volumn 24, Issue 1, 2009, Pages 63-76

  Norman, Carolyn Strand ^a   Payne, Mark D ^a   Vendrzyk, Valaria P ^b  

^a VIRGINIA COMMONWEALTH UNIVERSITY   (United States)

^b UNIVERSITY OF RICHMOND   (United States)

Author keywords

General control; Internal controls; ITGC; Risk assessment

Indexed keywords

EID: 81555209735     PISSN: 07393172     EISSN: 15587983     Source Type: Journal    
DOI: 10.2308/iace.2009.24.1.63     Document Type: Article

References (13)

1. American Institute of Certified Public Accountants (AICPA). 2006. Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement. Statement on Auditing Standards (SAS) No. 109. New York, NY: AICPA.
2. Ashbaugh, H., K. Johnstone, and T. Warfield. 2002. Outcome assessment of a writing-skill improvement initiative: Results and methodological implications. Issues in Accounting Education 17 (2): 123-148.
3. Bagranoff, N., and P. Brewer. 2003. PMB investments: An enterprise system implementation. Journal of Information Systems 17 (Spring): 85-106.
4. Committee of Sponsoring Organizations (COSO). 1992. Internal Control-Integrated Framework. New York, NY: AICPA.
5. Committee of Sponsoring Organizations (COSO). 2004. Enterprise Risk Management-Integrated Framework. New York, NY: AICPA.
6. Coppage, R., and G. French. 2002. Restructuring management accounting education. Cost Management 16 (2): 40-49.
7. Janvrin, D. 2003. St. Patrick Company: Using role-play to examine internal control and fraud detection concepts. Journal of Information Systems 17 (Fall): 17-39.
8. Messmer, M. 2001. Enhancing your writing skills. Strategic Finance 82 (7): 8-10.
9. O'Donnell, E., and J. Moore. 2005. Are accounting programs providing fundamental IT control knowledge? The CPA Journal 75 (5): 64-66.
10. Public Company Accounting Oversight Board (PCAOB). 2007. An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements. Auditing Standard No. 5. Washington, D.C.: PCAOB.
11. Reinstein, A., and M. Houston. 2004. Using the Securities and Exchange Commission's ''plain English'' guidelines to improve accounting students' writing skills. Journal of Accounting Education 22 (1): 53-67.
12. Riordan, D., M. Riordan, and M. Sullivan. 2000. Writing across the accounting curriculum: An experiment. Business Communications Quarterly 63 (3): 49-59.
13. Rothenburg, E. 2002. How writing across the curriculum can be incorporated into accounting programs. The CPA Journal 72 (4): 14.