（2003）St. Patrick Company：Using Role Play to Examine Internal Control and Fraud Detection Concepts.pdfVIP

JOURNAL OF INFORMATION SYSTEMS Vol. 17, No. 2 Fall 2003 pp. 17ñ39 INSTRUCTIONAL CASE St. Patrick Company: Using Role Play to Examine Internal Control and Fraud Detection Concepts Diane J. Janvrin Iowa State University ABSTRACT: This instructional case uses role play to provide students in accounting information systems or auditing with experience in evaluating a firmís internal control environment to assess the likelihood of errors and fraud. The objective is to illustrate how role play can reinforce two important systems/auditing topics: internal control evalu- ation and fraud detection. The case provides a framework for the discussion of internal control and fraud detection concepts developed in audit standards. Data Availability: Additional instructional materials for this case are available at: http:// /JIS/index.htm I. THE CASE Common Background his case uses an active learning strategy known as role play to reinforce two key systems and 1 auditing topics: internal control evaluation and fraud detection. Role play can be defined as Tìa way of constructing an approximation of a ìreal lifeî experience, but under ìcontrolledî conditions to facilitate learningî (Yardley-Matwiejczuk 1997, 1). Most cases passively present information to students (i.e., students obtain information via reading the case). In contrast, role-play information is disseminated to students as they participate in the case by portraying either a St. Patrick Company employee or a consultant. St. Patrick Company Information The St. Patrick Compan