Document Type

Article

Publication Date

2005

Source Publication

Journal of Business Case Studies

Abstract

This paper examines an assignment where students taking either an introductory auditing students or an accounting communications course interview a client to gain an understanding of internal control and the interview process. Students document the results of the interview in a memorandum. The paper provides detailed information regarding the design and implementation of a portion of the internal control system. The three main objectives of the assignment are 1) to provide students with the opportunity to demonstrate, develop, and enhance their communication skills; 2) to convey a realistic picture of the accounting environment; and 3) to familiarize students with a typical responsibility of entry-level accountants.

Comments

Originally published in Journal of Business Case Studies, Volume 1, No. 1 (First Quarter 2005).

This version of the article is identical to the published version.