The Auditors Report

Call for Responses to Schueler’s Challenge to Academia

The Fall 1997 issue of The Auditor’s Report included a challenge from Dennis Schueler, who was at that time the Section’s Vice President of Practice. The challenge, described below, was made by Schueler at the town hall meeting of the 1997 annual meeting. He urged the membership to reconsider the issue of controls and risk in developing course materials. He stated that, “The changing business environment—including downsizing, empowerment and controls self-assessment—has shifted the emphasis on control to operating management.” The challenge in his view was to revise course materials in the general management area to include a unit or section on the broad issues and concepts of internal control. He mentioned further that this needed to be implemented quickly, if colleges and universities are to prepare future managers adequately.

The purpose of this notice is to solicit, from the readers of The Auditor’s Report, any responses to this challenge. Possible responses include examples of curriculum changes to address this issue and instructional cases developed that are targeted at addressing this issue. Anyone wishing to provide an example of a response should send it to the editor no later than January 15, 1999.

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