This material is a presentation on internal controls in accounting. It contains highly credible information and is strongly grounded in the accounting discipline. The presentation could be used as a lecture and has specific applications to other aspects of the accounting cycle.
This site contains written material as well as short videos.
Type of Material:
Presentation
Recommended Uses:
Educational resource to be incorporated into classroom use in the form of in-class presentation/open discussion and homework assignments involving Internal Controls in Accounting Courses (e.g. Auditing, AIS and Forensic Accounting).
Technical Requirements:
Any internet browser will work.
Identify Major Learning Goals:
Define Internal controls
Explain the importance of internal controls
Discuss the internal control for various accounting cycles
Explore internal control over IT systems
Target Student Population:
Lower level accounting classes
Upper level accounting classes
Prerequisite Knowledge or Skills:
Financial accounting
IT knowledge
Content Quality
Rating:
Strengths:
The author provides the audience with a comprehensive tutorial aimed at teaching key internal control concepts pervasive throughout the Accounting curriculum.
This presentation is a thorough explanation of the internal control process in accounting.
It covers the COSO framework for risk assessment, control activities, communication, and monitoring.
It contains Internal Control information applied to specific situations.
Concerns:
None.
Potential Effectiveness as a Teaching Tool
Rating:
Strengths:
This presentation contains nearly encyclopedic information on internal controls as they apply to accounting.
It is a good tool for teaching the content
It contains a large amount of information that students can apply to various accounting activities.
Teachers and students could learn a lot in a short time.
Concerns:
The learning objectives and prerequisite knowledge are not listed in the presentation.
However, this presentation is one of many in a series.
The module is very long and wordy.
Ease of Use for Both Students and Faculty
Rating:
Strengths:
This presentation is easy to use
The instructions are very clear.
It is accessible using a screen reader.
The author’s website and related educational resources are professionally done.
Concerns:
With the wordiness and lack of pictures, this material is not very engaging.
The paragraphs seem to be indented at irregular intervals and would benefit from graphics and/or alignment of text.
Creative Commons:
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