St. Patrick Company: Using Role Play to Examine Internal Control and Fraud Detection Concepts

Abstract

This instructional case uses role play to provide students in accounting information systems or auditing with experience in evaluating a firm's internal control environment to assess the likelihood of errors and fraud. The objective is to illustrate how role play can reinforce two important systems/auditing topics: internal control evaluation and fraud detection. The case provides a framework for the discussion of internal control and fraud detection concepts developed in audit standards.

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