000			01854nam a2200241Ia 4500
008			210519s2019 xx 000 0 und d
040			_cManila Tytana Colleges
100			_aChiu, Tiffany.
245		4	_aThe COSO framework in emerging technology environments : _ban effective in-class exercise on internal control / _cTiffany Chiu, Tawei (David) Wang
260			_cFall 2019
336			_atext
337			_aunmediated
338			_avolume
440			_n16 : 2, page 89-98 _aJournal of Emerging Technologies in Accounting
520			_aWe 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			_aAccountancy.
650			_aCommittee of sponsoring organizations of the treadway commission (COSO) 2013 framework.
650			_aEmerging technology environments.
650			_aInternal control.
650			_aTeaching notes.
942			_2lcc _cA
998			_c86184 _d144547
999			_c82581 _d82581