Feedback | About this site

We'd like your feedback!

Thank you for taking the time to provide your feedback on this site.

Submit

×

About this site

This site allows you to search for accounting cases. Currently, the site contains all cases published in Issues in Accounting Education, the IMA Educational Case Journal, the Journal of Accounting Education, and Accounting Perspectives. Teaching notes for these cases are available at the American Accounting Association (aaahq.org) and the IMA (www.imanet.org) websites, respectively. Membership in the AAA is required for access to the teaching notes for the Issues in Accounting Education cases. Membership in the IMA is necessary for access to both the case and teaching notes for the IMA Educational Case Journal.

This site was developed by and is maintained by Michael Meyer, Department of Accountancy, Mendoza College of Business and Teresa Meyer, Office of Information Technology of the University of Notre Dame.

×
Case List
Accounting Topics

Cases for Internal Audit

Fraud Examination Case: Crafty Cash Theft?

Issues in Accounting Education, Issue: 29, 2014

Authors: Gissel

Industry: Retail

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraud
Fraud Examination
Internal Controls

Millanaw University: an Instructional Case in Internal Control and Ethics

Issues in Accounting Education, Issue: 10, 1995

Authors: Mills

Industry: Higher Education, Not-For-Profit

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Internal Audit
Accounting Topics
Ethics
Internal Controls

Fraud Detection and Investigation: Microcomputer Consulting Services

Issues in Accounting Education, Issue: 14, 1999

Authors: Peterson, Gibson

Industry: Higher Education

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraud Audit
Fraud Examination
Internal Controls

Riverfest: Managing Risk and Measuring Performance At Little Rock's Annual Music and Arts Festival

Issues in Accounting Education, Issue: 15, 2000

Authors: Ballou, Godwin, Tilbury

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Business Process Risk
Risk Management

The Unicast Company: a Case Illustrating Internal Auditor Involvement in Consulting

Issues in Accounting Education, Issue: 15, 2000

Authors: Houston, Howard

Industry: Cable TV

Undergraduate Courses
Auditing/Assurance
Internal Audit
Accounting Topics
Compliance Tests
Internal Audit
Tests of Controls

The Tallahassee Beancounters: a Problem Based Learning Case in Forensic Auditing

Issues in Accounting Education, Issue: 18, 2003

Authors: Durtschi

Industry: Minor League Baseball

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Internal Audit
Accounting Topics
Fraud
Fraud Examination

Behind Closed Doors At Worldcom: 2001

Issues in Accounting Education, Issue: 19, 2004

Authors: Zekany, Braun, Warder

Industry: Worldcom

Undergraduate Courses
Intermediate Accounting
Internal Audit
Graduate Courses
MBA Financial Accounting
Accounting Topics
Fraud
Fraudulent Financial Reporting
Internal Controls

Interstate Business College: A Case Study in Fraud Examination

Issues in Accounting Education, Issue: 19, 2004

Authors: Peterson, Buckhoff

Industry: Higher Education

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraud
Fraud Examination
Financial Statement Analysis

Assessing Information Technology General Control Risk: an Instructional Case

Issues in Accounting Education, Issue: 24, 2009

Authors: Norman, Payne, Vendrzyk

Industry: Retail

Undergraduate Courses
Auditing/Assurance
Internal Audit
IT Auditing
Accounting Topics
Internal Controls
Risk Assessment
IT General Controls

Using Queries To Automate Journal Entry Tests: Agile Machinery Group, Inc.

Issues in Accounting Education, Issue: 25, 2010

Authors: Loraas, Searcy

Industry: Distributor

Undergraduate Courses
Auditing/Assurance
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Risk
Internal Audit
SAS 99

Auditing Operational Compliance: the Case of Employee Long Distance Piracy

Issues in Accounting Education, Issue: 25, 2010

Authors: Watson, Dow

Industry: Service

Undergraduate Courses
Accounting Information Systems (AIS)
Fraud Examination
Internal Audit
IT Auditing
Graduate Courses
MACCT/MSA AIS
Accounting Topics
ACL Software
Audit Software
Compliance Audit
IDEA
Internal Audit

Blazer Communications: A Procurement Audit Simulation

Issues in Accounting Education, Issue: 25, 2010

Authors: Worrell

Industry: Media

Undergraduate Courses
Auditing/Assurance
Internal Audit
Accounting Topics
Audit Software
Generalized Audit Software
Internal Audit
Audit Simulation
Procurement

Tampa Electronics: an Instructional Case in Computer-Assisted Fraud Examination

Issues in Accounting Education, Issue: 25, 2010

Authors: Murthy

Industry: Manufacturing, Electronics

Undergraduate Courses
Accounting Information Systems (AIS)
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA AIS
Accounting Topics
ACL Software
Audit Software
Fraud
Fraud Examination
Generalized Audit Software
IDEA

Internal Controls: A Compendium of Short Cases

Issues in Accounting Education, Issue: 25, 2010

Authors: Lehmann

Industry: Multiple

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Fraud Examination
Internal Audit
IT Auditing
Accounting Topics
Control Environment
COSO
Internal Controls
Risk Assessment

Generic Health Care Hospital: the Road To an Integrated Risk Management System

Issues in Accounting Education, Issue: 26, 2011

Authors: Burnaby, Haas, O'reilly

Industry: Healthcare

Undergraduate Courses
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
COSO
Enterprise Risk Management (erm)
Internal Controls
Risk Management

Relating Operational and Financial Factors To Assess Risk and Identify Fraud in an Operational Setting

Issues in Accounting Education, Issue: 26, 2011

Authors: Gifford, Howe

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Internal Audit
Accounting Topics
Fraud
Fraud Risk
Internal Controls
Risk Assessment

Breach of Data At Tjx: an Instructional Case Used To Study COSO and Cobit, With a Focus On Computer Controls, Data Security, and Privacy Legislation

Issues in Accounting Education, Issue: 26, 2011

Authors: S. Cereola, R. Cereola

Industry: Retail

Undergraduate Courses
Accounting Information Systems (AIS)
Internal Audit
IT Auditing
Accounting Topics
COSO
Internal Controls
COBIT
Data Security

Accounting Fraud At CIT Computer Leasing Group, Inc.

Issues in Accounting Education, Issue: 26, 2011

Authors: Trompeter, Michelman, Gorman

Industry: Finance

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA AIS
MACCT/MSA Auditing/Assurance
Accounting Topics
Forensic Accounting
Fraud
Internal Controls

XBRL Tagging of Financial Statement Data Using Xmlspy: the Small Company Case

Issues in Accounting Education, Issue: 27, 2012

Authors: Williams, Elam, Wenger

Industry: Cpa Firm

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Internal Audit
Graduate Courses
MACCT/MSA AIS
MACCT/MSA Auditing/Assurance
Accounting Topics
XBRL
XML

Nature's Sunshine Products: Anatomy of an FCPA Failure

Issues in Accounting Education, Issue: 28, 2013

Authors: Gramling, Hermanson

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Cost/Managerial Accounting
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Internal Audit
Bribery
FCPA

Understanding the Links Between Audit Risks and Audit Steps: the Case of Procurement Cards

Issues in Accounting Education, Issue: 28, 2013

Authors: Watson, Dow, Shea

Industry: Higher Education

Undergraduate Courses
Accounting Information Systems (AIS)
Internal Audit
Accounting Topics
Audit Risk
Audit Software
Internal Audit
Internal Controls

Alchemy - an Internal Auditing Case

IMA Educational Case Journal, Issue: 5.4, 2012

Authors: Bowlin, Snyder, Clifton

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Analytical Prodecures
Fraud Examination
Internal Audit
Internal Controls
SAS 99

From Sparks To Fired: Ethical and Internal Control Violations Surrounding Business Enterainment Expenses

IMA Educational Case Journal, Issue: 6.2, 2013

Authors: Haywood, O'reilly-Allen

Industry: None

Undergraduate Courses
Accounting Information Systems (AIS)
Cost/Managerial Accounting
Internal Audit
Intro/Principles - Managerial Accounting
Graduate Courses
MBA Managerial Accounting
Accounting Topics
Ethics
Internal Controls
IMA Statement of Ethical Professional Practice
COSO Enterprise Risk Management Framework

Superior Construction Inc.: an Assessment of Risks and Controls As Part of a Post-Acquisition Engagement

Journal of Accounting Education, Issue: 30.2, 2012

Authors: Jones, Iacobelli

Industry: Construction

Undergraduate Courses
Internal Audit
Accounting Topics
Due Professional Care
Internal Audit
Internal Controls
Risk Assessment

They Protect Us From Computer Fraud: Who Protects Us From Them? Safenet, Inc.: A Case of Fraudulent Financial Reporting

Issues in Accounting Education, Issue: 30.4, 2015

Authors: Marshall, Cali

Industry: Software, High-Tech

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Corporate Governance
COSO
Fraud
Fraud Detection
Fraud Examination
Fraud Triangle
Fraudulent Financial Reporting
Red Flag
Sarbanes Oxley Act

Out of Control: Lax Procedures At National Capital Trust?

IMA Educational Case Journal, Issue: 8.2, 2015

Authors: Messer

Industry: Banking

Undergraduate Courses
Auditing/Assurance
Capstone
Internal Audit
Accounting Topics
Fraud
Internal Controls
Risk Management

Williams Community Hospital: an Internal Auditing Case

Issues in Accounting Education, Issue: 31.3, 2016

Authors: Shelton, Trendell, Whittington

Industry: Healthcare

Undergraduate Courses
Auditing/Assurance
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Planning
Audit Program
Compliance Audit
Risk Assessment

A Case Study of Fraud Concerns At a Homeowners' Association

Issues in Accounting Education, Issue: 32.1, 2017

Authors: Lehmann, Heagy

Industry: Homeowners Association

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
COSO
Fraud
Fraud Detection
Fraud Triangle
Red Flag
Risk Assessment

COSO 2013: Aligning Internal Controls and Principles

Issues in Accounting Education, Issue: 32.3, 2017

Authors: Fay, Dickins

Industry: None

Undergraduate Courses
Auditing/Assurance
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
COSO
Internal Controls

Evaluating Risk and Processing Integrity Controls Over Spreadsheets: an Educational Case

Issues in Accounting Education, Issue: 34.3, 2019

Authors: Bagley, Harp, Barnes

Industry: Supply Company

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Internal Audit
IT Auditing
Graduate Courses
MACCT/MSA AIS
Accounting Topics
Controls Testing
Risk Assessment
Spreadsheet
Spreadsheet Errors

Bad Days At New Day Products

Issues in Accounting Education, Issue: 37.4, 2022

Authors: Picard, Burger, Kraut

Industry: Not-For-Profit

Undergraduate Courses
Auditing/Assurance
Capstone
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Embezzlement
Fraud
Internal Controls
Separation of Duties
Board of Directors

Stealing Students’ Lunch Money For a First-Class Lifestyle: A Case Study On Fraud in Education

Issues in Accounting Education, Issue: 38.2, 2023

Authors: Williams, Eutsler, L. Eutsler

Industry: School District

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Embezzlement
Fraud
Fraud Triangle
Internal Controls

A Risk Based Approach To Large Datasets: Analysis of Time Series Data For a Large Merchandising Firm

Journal of Accounting Education, Issue: 49, 2019

Authors: Presley

Industry: Retail

Undergraduate Courses
Data Analytics
Internal Audit
Accounting Topics
Inventory Valuation
Forecasting
Time Series Data
Big Data
Spreadsheet

The New Nuts and Bolts of Auditing: Technological Innovation in Inventorying Inventory

Journal of Accounting Education, Issue: 52, 2020

Authors: Reed, Gross, Hoelscher, Sierra

Industry: Auditing

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Data Analytics
Internal Audit
Graduate Courses
MACCT/MSA AIS
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Software
Professional Judgment
Inventory Measurement

Bringing COSO To Life: Engaging Students With Real World Examples of Internal Controls Using Digital Storytelling

Journal of Accounting Education, Issue: 58, 2022

Authors: Holmes, Douglas, Martinez

Industry: None

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Internal Audit
Accounting Topics
COSO
Internal Controls
Digital Storytelling

Only Reliable Parts and Supplies, Inc.: Assessing and Documenting the Design of Internal Controls

Journal of Accounting Education, Issue: 60, 2022

Authors: Brown, Lightle

Industry: Retail

Undergraduate Courses
Auditing/Assurance
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Documentation
Flowcharts
Internal Controls

Risks and Controls in a Changing Business Environment: Global Transportation Facility and Concerns About Missing Revenues

Accounting Perspectives, Issue: 21.3, 2022

Authors: Messer

Industry: Aviation

Undergraduate Courses
Intermediate Accounting
Internal Audit
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Business Risk Audit Approach
Internal Audit
Internal Controls
Sampling Risk
Revenue Recognition
Data Analytics

Ted's Teas: A Two-Part Accounting and Audit “crossover Case”

Accounting Perspectives, Issue: 22.2, 2023

Authors: Taylor, Riddle, Crowell, Bullock, Chisholm

Industry: Beverage

Undergraduate Courses
Auditing/Assurance
Capstone
Intermediate Accounting
Internal Audit
Professional Accounting Research
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Financial Accounting
Accounting Topics
Material Misstatement
Risk Assessment
Substantive Testing
Accounting Estimates
Estimates
IFRS
Lease Accounting

Lack of Internal Controls: Beaumont Independent School District

IMA Educational Case Journal, Issue: 9.4, 2016

Authors: Tietz, R, Tietz, W, Zucca

Industry: Education

Undergraduate Courses
Auditing/Assurance
Internal Audit
Accounting Topics
COSO
Embezzlement
Fraud
Internal Controls

Community Gone Awry

IMA Educational Case Journal, Issue: 10.1, 2017

Authors: Zahller, Beranek

Industry: Not-For-Profit

Undergraduate Courses
Cost/Managerial Accounting
Internal Audit
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
COSO
Fraud
Internal Controls
Conflict of Interest
Governance

Carmine's Sacramento Wine Tasting

IMA Educational Case Journal, Issue: 13.3, 2020

Authors: Matherly, Cockrell

Industry: Wine

Undergraduate Courses
Auditing/Assurance
Capstone
Cost/Managerial Accounting
Internal Audit
Intro/Principles - Managerial Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
COSO
Enterprise Risk Management (erm)
Risk Assessment

Data Analytical Tools Aid in Revealing Fraud

IMA Educational Case Journal, Issue: 16.1, 2023

Authors: Alino, Baah

Industry: Auditing

Undergraduate Courses
Auditing/Assurance
Data Analytics
Fraud Examination
Internal Audit
IT Auditing
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Analytical Prodecures
Fraud
Fraud Examination
Data Analytics

The Failure of Luckin Coffee: the Ethics of Financial Fraud

IMA Educational Case Journal, Issue: 16.2, 2023

Authors: Wang, Liu, Mei, Lu

Industry: Coffee

Undergraduate Courses
Auditing/Assurance
Cost/Managerial Accounting
Ethics in Accounting
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Managerial Accounting
Accounting Topics
Fraud
Fraud Triangle
IMA Statement of Ethical Professional Practice

Bribery Risk At Kundera Healthcare Supplies: an Ethical Dilemma

IMA Educational Case Journal, Issue: 16.4, 2023

Authors: Sanseverino, Michel

Industry: Healthcare

Undergraduate Courses
Cost/Managerial Accounting
Ethics in Accounting
Fraud Examination
Internal Audit
Accounting Topics
Fraud
Internal Controls
Flexible Budgeting
IMA Statement of Ethical Professional Practice
Bribery
Ethics

Embezzlement At the University of California: an Instructional Case in Employee Fraud

Issues in Accounting Education, Issue: 13.4, 1998

Authors: Dwyer

Industry: Higher Education

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraud
Internal Controls
Materiality
Substantive Testing