Red flags accounting fraud game
Publication Type
Case
Publication Date
10-2019
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.
Keyword(s)
Auditing, Internal Auditing, Internal Audits
Discipline
Accounting
Research Areas
Corporate Reporting and Disclosure
Data Source
Field Research
Industry
Auditing Services
Geographic Coverage
Singapore
Temporal Coverage
2019
Education Level
Undergraduate
Publisher
Singapore Management University
Case ID
SMU-19-0026
Additional URL
https://cmp.smu.edu.sg/case/4146
Comments
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