A computer simulation case for the auditing classroom
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Authors
Burns, David Carlo
Subjects
Advisors
Date of Issue
1973-11
Date
1973-11
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
During fiscal year 1972, the writer developed an auditing case which is currently used in the course MN 4151 (Internal Control and Auditing) at the Naval Postgraduate School. This case involves complex auditing and internal control problems related to manufacturing inventories and it is based upon a computer simulation model. The case has been well received by NPS students and appears to be a very effective teaching tool. A teaching approach for using this simulation case is described in an article entitled "A Computer Simulation Approach for Teaching the Evaluation of Internal Control." This article is scheduled for publication by the American Accounting Association early in 1974 in the Association's forthcoming book, tentatively entitled "Accounting Education." This report contains copies of all of the material which is necessary to implement the teaching approach described in the article mentioned above. The purpose of this report is to make the simulation case available to auditing instructors at universities other than the Naval Postgraduate School. (Author)
Type
Technical Report
Description
Series/Report No
Department
Identifiers
NPS Report Number
NPS-55Bu73111A
Sponsors
Funder
Format
Citation
Distribution Statement
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.