Sunshine Center: An Instructional Case Evaluating Internal Controls in a Small Organization

By Sandra K. Fleak, Keith E. Harrison, and Laurie A. Turner

Issues in Accounting Education, Volume 25, Issue 4

2010

Setting: Nonprofit

Activity Type: Case

Program Type:
  • Major

Level:
  • Intermediate

Course:
  • Audit
  • Financial
  • Managerial
  • Systems

Ignatian Pedagogy Element:
  • Action
  • Context
  • Evaluation
  • Experience
  • Reflection

Students evaluate internal controls and the possibility of fraud in a very small not-for-profit childcare center and to introduce financial reporting as a means of accountability.