Auditing operational compliance: The case of employee long distance piracy
MW Watson, KE Dow - Issues in Accounting Education, 2010 - publications.aaahq.org
This case provides an active-learning opportunity for students to assume the role of an
internal auditor conducting a compliance audit. Specifically, we provide students with the
actual telephone records of a firm with a policy prohibiting employees from using company
phones for personal long distance calls. The case exposes students to (1) using generalized
audit software,(2) validating data (for potential anomalies) before performing analysis,(3)
analyzing nonfinancial information,(4) converting nonfinancial information into financial …
internal auditor conducting a compliance audit. Specifically, we provide students with the
actual telephone records of a firm with a policy prohibiting employees from using company
phones for personal long distance calls. The case exposes students to (1) using generalized
audit software,(2) validating data (for potential anomalies) before performing analysis,(3)
analyzing nonfinancial information,(4) converting nonfinancial information into financial …