Using Graphical Representations of Business Processes in Evaluating Internal Control

Abstract

ABSTRACT In this case, students (1) extend business process diagrams (BPD) to represent current and contemplated business processes for accounts payable processing for a convenience store company's merchandise purchases and (2) use the graphical representations of the business processes to identify control weaknesses and their potential effects on the financial statements and operational effectiveness. The case is appropriate for students developing skills in documenting business processes and evaluating internal control in business processes in introductory courses in accounting information systems (AIS), auditing, and information technology (IT) auditing. Before beginning the case, students should be familiar with the procure-to-pay process, preparing BPDs, and identifying internal control weaknesses in business processes. Working the case requires students to think critically about the business processes and the implications of differences in current and contemplated processes.

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