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Discovery Learning: An AIS Hands-On Activity in Data Transmission Systems
David R Fordham,
James Madison University
ABSTRACT. In modern accounting systems, data is rarely captured, stored, and reported in the same place. Rather, extensive use is made of data transmission technologies. With the passage of Sarbanes-Oxley, renewed emphasis is being placed on the accountants’ need to know and understand the operation of technology so as to recognize, comprehend, and evaluate the sufficiency of controls. There are many major threats and vulnerabilities associated with data transmission processes. This paper reports on an educational activity offering hands-on experience to AIS students, whereby they “discover” features of data transmission systems which can have significant impact on internal control. During one execution of this activity, a real-world control breach and system failure was witnessed, vividly illustrating the deterimental effects of lack of technical knowledge of transmission systems by accounting professionals.
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