A Computer Simulation Case for the Auditing Classroom.

Abstract

During fiscal year 1972, the writer developed an auditing case which is currently used in the course MN 4151 (Internal Control and Auditing) at the Naval Postgraduate School. This case involves complex auditing and internal control problems related to manufacturing inventories and it is based upon a computer simulation model. The report contains copies of all of the material which is necessary to implement the teaching approach described in an article entitled 'A Computer Simulation Approach for Teaching the Evaluation of Internal Control'. The purpose of this report is to make the simulation case available to auditing instructors at universities other than the Naval Postgraduate School. (Modified author abstract)

Document Details

Document Type
Technical Report
Publication Date
Nov 01, 1973
Accession Number
AD0780218

Entities

People

  • David C. Burns

Organizations

  • Naval Postgraduate School

Tags

DTIC Thesaurus Topics

  • Abstracts
  • Auditing
  • Computer Simulations
  • Computers
  • Instructors
  • Inventory
  • Manufacturing
  • Materials
  • Schools
  • Simulations
  • Simulators
  • Test And Evaluation
  • Universities

Readers

  • Defense Financial Management and Audit.
  • STEM Education
  • Theoretical Analysis.