Rogue Trader : using a movie to teach a large auditing class

Abstract

Purpose

The purpose of this paper is to explore the possibility of using a movie to teach auditing students about internal controls.

Design/methodology/approach

A ten‐point questionnaire and Chi‐square test are used to explore self‐perceived cognizance of control awareness, design, testing, and application.

Findings

A movie dealing with practical internal control issues may be a valuable part of audit instruction techniques.

Research limitations/implications

The research is exploratory and non‐longitudinal. No effort is made to quantify changes in assessment or post academic work performance.

Practical implications

Given the increased relevance of a sound system of internal controls, audit and accounting educators have a practical and moral duty to provide sound instruction on internal control design, testing and application. Using a movie to complement traditional lectures may be useful in this regard.

Originality/value

Noting the growing relevance of a sound system of internal controls for organizations, the research explores a means of making lectures on internal controls “come alive” by introducing practical considerations into the audit classroom.

Citation

Maroun, W. and Joosub, T. (2012), "Rogue Trader : using a movie to teach a large auditing class", Accounting Research Journal, Vol. 25 No. 2, pp. 100-112. https://doi.org/10.1108/10309611211287297