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

Issues in Accounting Education, Volume 25, Issue 4




  • Major

  • Intermediate

  • Audit
  • Financial
  • Managerial
  • Systems

  • 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.