We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Information Systems Controls and Auditing: Mathra Tool, Inc.
- Authors
Splettstoesser, Ingrid B.
- Abstract
Mathra Tool, Inc. (MTI) is a small business manufacturing case. It can be used by undergraduate or graduate students studying management controls and auditing in a computerized setting. Students integrate accounting, auditing, and Information systems concepts. They identify and assess controls to set detection risk and suggest the nature, extent and timing of detailed tests for generalized audit software. They then prioritize weaknesses in internal control, separating reportable conditions from other improvements. MTI is particularly topical. In the light of SAS No. 80, Amendment to Statement on Auditing Standards No. 31, Evidential Matter, effective for financial statements beginning on or after January 1, 1997. This SAS recognizes that both electronic and paper evidence needs to be considered when conducting risk assessments and during the evidence-gathering process. Instructors can discuss concepts of activity-based costing (due to inappropriate overhead application) and additional types of EDI beyond the stand-alone EDI method used by MTI.
- Subjects
MATHRA Tool Inc.; COMPUTER simulation; INDUSTRIAL management; MANUFACTURING industries -- Accounting; INFORMATION resources; AUDITING
- Publication
Issues in Accounting Education, 1999, Vol 14, Issue 2, p285
- ISSN
0739-3172
- Publication type
Article
- DOI
10.2308/iace.1999.14.2.285