The COSO framework in emerging technology environments : (Record no. 82581)
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| 000 -LEADER | |
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| fixed length control field | 01854nam a2200241Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 210519s2019 xx 000 0 und d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Chiu, Tiffany. |
| 245 #4 - TITLE STATEMENT | |
| Title | The COSO framework in emerging technology environments : |
| Remainder of title | an effective in-class exercise on internal control / |
| Statement of responsibility, etc. | Tiffany Chiu, Tawei (David) Wang |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | Fall 2019 |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| 337 ## - MEDIA TYPE | |
| Media type term | unmediated |
| 338 ## - CARRIER TYPE | |
| Carrier type term | volume |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| Number of part/section of a work | 16 : 2, page 89-98 |
| Title | Journal of Emerging Technologies in Accounting |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | We present an in-class scenario-based exercise by which accounting information systems students learn about the Committee of Sponsoring Organizations of the Treadway Commission (COSO) 2013 Framework. Students are randomly assigned to groups of three to five, and each group receives a list of 17 principles and 17 scenarios. These scenarios are based on emerging technology environments and are designed to illustrate the key ideas in each of the five components. Each group categorizes the principles and scenarios into the five components. For each scenario, students are expected to (1) review the key framework components and principles, (2) understand how each component relates to real-world implementation scenarios, and (3) identify potential internal control weaknesses and risk mitigation. Discussions are video-recorded to evaluate the in-class exercise and fine-tune subsequent exercises. Ultimately, this exercise can help students understand the COSO 2013 Framework in emerging technology environments. |
| 521 ## - TARGET AUDIENCE NOTE | |
| Target audience note | Accountancy. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Committee of sponsoring organizations of the treadway commission (COSO) 2013 framework. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Emerging technology environments. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Internal control. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Teaching notes. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Articles |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| Cataloger's initials, CIN (RLIN) | 86184 |
| First Date, FD (RLIN) | 144547 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Manila Tytana Colleges Library | Manila Tytana Colleges Library | REFERENCE SECTION | 05/19/2021 | 05/19/2021 | 05/19/2021 | Articles |