Subject category:
Finance, Accounting and Control
Published by:
Allied Business Academies
Length: 6 pages
Data source: Published sources
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https://casecent.re/p/156198
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Abstract
The primary subject matter of this case concerns the vulnerabilities that poor management can expose an organization to as well as the widespread effects that a hacker attack can have on a business' operations. Secondary issues examined include, auditing frameworks to evaluate internal controls, designing a secure network for small start-up businesses, and addressing legal and marketing concerns of a hacked organization. The case has a difficulty level of three or higher and was designed to be taught in a 30 to 45 minute time period with approximately two hours of outside preparation by students. The case can be approached from five perspectives (management, business law, information technology management, forensic accounting and marketing), thus the case can be used in multiple 30 to 45 minute classes. Instructor's notes from each of these perspectives have been written to allow for an integrated approach to learning across the curriculum. The following set of teaching notes evaluates the case from a forensic accounting/ internal auditing perspective. Evaluation of the case from a forensic accounting/internal auditing perspective requires the application of AUD316, Consideration of Fraud in a Financial Statement Audit, the AICPA/Canada Trust Services and Principles, and COSOs Integrated Framework to the facts of the case. The case from a forensic accounting/internal auditing perspective is primarily designed for junior or senior-level undergraduate students majoring in accounting with a basic knowledge-base in internal controls.
About
Abstract
The primary subject matter of this case concerns the vulnerabilities that poor management can expose an organization to as well as the widespread effects that a hacker attack can have on a business' operations. Secondary issues examined include, auditing frameworks to evaluate internal controls, designing a secure network for small start-up businesses, and addressing legal and marketing concerns of a hacked organization. The case has a difficulty level of three or higher and was designed to be taught in a 30 to 45 minute time period with approximately two hours of outside preparation by students. The case can be approached from five perspectives (management, business law, information technology management, forensic accounting and marketing), thus the case can be used in multiple 30 to 45 minute classes. Instructor's notes from each of these perspectives have been written to allow for an integrated approach to learning across the curriculum. The following set of teaching notes evaluates the case from a forensic accounting/ internal auditing perspective. Evaluation of the case from a forensic accounting/internal auditing perspective requires the application of AUD316, Consideration of Fraud in a Financial Statement Audit, the AICPA/Canada Trust Services and Principles, and COSOs Integrated Framework to the facts of the case. The case from a forensic accounting/internal auditing perspective is primarily designed for junior or senior-level undergraduate students majoring in accounting with a basic knowledge-base in internal controls.