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Compact case
Case
-
Reference no. SMU-19-0026
Published by: Singapore Management University
Originally published in: 2019
Version: 2019-09-10
Revision date: 20-Apr-2022
Length: 4 pages
Data source: Generalised experience

Abstract

The case describes the Red Flags game, a single-player game that is complementary to seminar teaching, and provides more flexible experiential learning opportunities for students. It is aimed at teaching students the internal control and fraud prevention concepts covered in the Accounting Information Systems course. The role of this course is to provide a specialised in-depth accounting course that addresses these key notions: role of information systems within accounting; documentation of accounting information systems including data flow diagrams and flowcharts; database management, processes and modelling; exposures and risks associated with accounting information systems; evaluation of information technology internal controls and impact on internal control; impact of information technology on the audit process; relationship of accounting information systems to major processes of the business cycle; and development, design and analysis of accounting information systems. The key learning objectives of the Red Flags game include the understanding and application of concepts related to audit, ethical principles relevant to accounting professionals, and the role of internal control in an accounting system.

Time period

The events covered by this case took place in 2019.

Geographical setting

Country:
Singapore

About

Abstract

The case describes the Red Flags game, a single-player game that is complementary to seminar teaching, and provides more flexible experiential learning opportunities for students. It is aimed at teaching students the internal control and fraud prevention concepts covered in the Accounting Information Systems course. The role of this course is to provide a specialised in-depth accounting course that addresses these key notions: role of information systems within accounting; documentation of accounting information systems including data flow diagrams and flowcharts; database management, processes and modelling; exposures and risks associated with accounting information systems; evaluation of information technology internal controls and impact on internal control; impact of information technology on the audit process; relationship of accounting information systems to major processes of the business cycle; and development, design and analysis of accounting information systems. The key learning objectives of the Red Flags game include the understanding and application of concepts related to audit, ethical principles relevant to accounting professionals, and the role of internal control in an accounting system.

Settings

Time period

The events covered by this case took place in 2019.

Geographical setting

Country:
Singapore

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