In 3:30 minutes, the author provides a very brief introduction to Internal Control and the 5 COSO elements. The screencast is dated May 7, 2017.
Type of Material:
Presentation with video animation
Recommended Uses:
Educational resource to be incorporated in traditional and online classes as video lecture supplement in the area of Accounting and Accounting Information Systems.
Technical Requirements:
Firefox or equivalent browser
Identify Major Learning Goals:
To provide the purpose of internal control and the following five interrelated COSO elements: 1) Internal Control Environment; 2) Risk and Assessment; 3) Control Activities; 4) Information and Communication; and 5) Monitoring.
Target Student Population:
College Lower Division, College Upper Division
Prerequisite Knowledge or Skills:
None.
Content Quality
Rating:
Strengths:
The presentation is current and relevant and provides accurate information. In a short amount of time, the author provides a suitable amount of material in order to introduce the concept of internal control and the 5 basic elements of the COSO model. . The author uses excellent artwork and graphics to illustrate life-like internal control issues,including a recent example of fraud.
Concerns:
The author does not mention the source of the material being attributed to COSO. The presentation also ends rather abruptly instead of providing a summary listing all five elements on one slide.
Potential Effectiveness as a Teaching Tool
Rating:
Strengths:
Concepts are introduced and reinforced progressively building on prior concepts. The transitions between the elements of internal control are excellent in that the relationships between concepts are clearly demonstrated. The video is extremely efficient and a very effective teaching tool. Users should gain a suitable exposure to internal control a short time. This video is ideal for supplementing online instruction in a principles of financial accounting class.
Concerns:
The setup of the learning objectives could be more explicit, in terms of this depiction being a readily accepted model of internal control.
Ease of Use for Both Students and Faculty
Rating:
Strengths:
The video is professionally done. The author creates a comfortable user-friendly environment interjecting practical illustrations, colorful graphics and excellent artwork/penmanship in order to maintain viewer interest. The tone of the presenter's voice is pleasant and clear. Closed captioning is good. The video can be paused and rewound so that segments can be repeated as needed.
Concerns:
The emphasis on drawing human figures in this screencast may overwhelm and distract some viewers from initially grasping the concepts being presented. Sometimes, after content is inserted into the screencast, it moves offscreen prior to the concept being covered in its entirety. As a result, it may be difficult for some individuals to recall the components of the individual elements of internal control without pausing and rewinding. Images should serve to supplement material, not distract.
Other Issues and Comments:
This video offers an interesting way for a viewer to obtain initial exposure to internal control.
Creative Commons:
Search by ISBN?
It looks like you have entered an ISBN number. Would you like to search using what you have
entered as an ISBN number?
Searching for Members?
You entered an email address. Would you like to search for members? Click Yes to continue. If no, materials will be displayed first. You can refine your search with the options on the left of the results page.
Searching for Members?
You entered an email address. Would you like to search for members? Click Yes to continue. If no, materials will be displayed first. You can refine your search with the options on the left of the results page.
