18. A System
Documentation and Internal Control Assessment Exercise Using Instructor Role
Playing
Presenter: James J. McKinney, Howard University
Description: Ambiguity and
confusion can frequently occur in practice when documenting a system and
assessing internal control. However, these complexities are sometimes difficult
to convey to students when using traditional textbook exercises. This exercise
can expose students to situations where employees lie, obfuscate, lack
understanding, or perform incorrect procedures. This exercise involves the
instructor playing multiple roles of different employees involved in an
accounting system. Minimal preparation is required by the instructor.
Preparation by the instructor includes having a completed flow chart, list of
internal control threats, and list of employee characteristics and motivations
(e.g., the controller is distrustful of the auditors). The students, who have
already been exposed to system documentation and internal control assessment
topics, are given an organization chart and scope. In an initial session all
"employees" played by the instructor are interviewed, with the
students choosing the interview sequence and questions to ask. Afterwards,
students draw preliminary internal control flow charts and determine follow-up
questions. A second session allows students to interview each
"employee" again to clarify ambiguities. Afterwards, the students
complete a flow chart and internal control assessment. Using the exercise, the
instructor in a controlled setting can demonstrate problems that might arise in
the interviewing process.
