Using a Movie to Study the COSO Internal Control Framework: An Instructional Case
作者： Arline Savage , Carolyn Strand Norman , Kathryn A. S. Lancaster
关键词:
摘要: Following enactment of the Sarbanes‐Oxley Act (SOX) 2002 (U.S. House Representatives 2002), public accounting firms and publicly traded companies are much more focused on internal controls. Accordingly, many graduates will be asked to evaluate, document, perhaps test adequacy an organization's control structure. The Committee Sponsoring Organizations' (COSO 1992) Internal Control—Integrated Framework is most widely used tool for this purpose. This instructional case, based movie, Rogue Trader, gives students opportunity see consequences lax corporate governance weak controls at Barings Bank. Students view movie then use COSO framework critically analyze collapse a well‐established financial institution.
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