Who's in Control of the Ark? A Study of Internal Controls in Operating and Auditing A Small Preschool

Issues in Accounting Education, Volume 34, Issue 2




  • Major

  • Advanced

  • Audit
  • Systems

  • Action
  • Context
  • Evaluation
  • Experience
  • Reflection

This case encourages analytical thinking about internal controls of a small, not-for-profit organization with unauthorized expenditures, lack of documentation, and missing documents.