Rogue Trader?: using a movie to teach a large auditing class
Purpose ‐ The purpose of this paper is to explore the possibility of using a movie to teach auditing students about internal controls. Design/methodology/approach ‐ A ten-point questionnaire and Chi-square test are used to explore self-perceived cognizance
of control awareness, design, testing, and application. Findings ‐ A movie dealing with practical internal control issues may be a valuable part of audit instruction techniques. Research limitations/implications ‐ The research is exploratory and non-longitudinal.
No effort is made to quantify changes in assessment or post academic work performance. Practical implications ‐ Given the increased relevance of a sound system of internal controls, audit and accounting educators have a practical and moral duty to provide sound instruction on
internal control design, testing and application. Using a movie to complement traditional lectures may be useful in this regard. Originality/value ‐ Noting the growing relevance of a sound system of internal controls for organizations, the research explores a means of making
lectures on internal controls "come alive" by introducing practical considerations into the audit classroom.
Keywords: Accounting; Auditing; Film; International standards; Large classes; Lectures; South Africa; Teaching methods; Universities
Document Type: Research Article
Publication date: 07 September 2012
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