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Discusses the importance of operational auditing and the crucial role of internal control in the audit process, providing a brief history of the beginnings of operational auditing and describing the recent report issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) which provides a widely accepted definition of internal control. Continues to review ways of gearing an internal audit course towards operational auditing, beginning with a description of basic methods of exposing students to operational auditing: including audit reports; interaction with practitioners; and ending with an outline of how students should actually perform an operational audit.

This paper aims to report on an investigation to understand factors influencing students learning approaches in the discipline of auditing.

By using the Approaches and Study Skills Inventory for Students research instrument the learning approaches of students in auditing at a South African residential university were measured on both undergraduate and postgraduate levels. This was followed by focus group discussions to obtain a deeper understanding of the factors that influenced the ways their audit studies were approached.

The results revealed a contrasting view with that presented in the literature, in that senior students were more inclined to adopt a surface approach. This could be attributed to learning environment dimensions such as the teaching and assessment practices as well as students’ perceptions of the workload. Further statistical analysis revealed that gender and race influenced students’ learning approaches at specific levels.

The data are drawn from audit students at a residential university in South Africa; the findings of the study may thus not be generalisable beyond that context.

The study extends the existing student learning literature by adding perspectives from the discipline auditing. It could stimulate educators’ scholarly interest in pedagogic research which could contribute to curriculum and teaching method changes that equip audit educators to promote deep learning.

Describes a “live interactive” case in which internal auditing graduate students provided audit services to a university’s Department of Accountancy. The department were preparing for an American Assembly of Collegiate Schools of Business (AACSB) accreditation visit. Students participating in the project took the role of an evaluation team and performed a mock AACSB review. They were required to determine whether and how the Accountancy Department faculty perceived they were achieving the department’s stated mission and educational objectives which will also be assessed by the AACSB review team. The project simulates an internal audit in which students determine whether an organization’s personnel accomplished their established goals. The project allows students to utilize standard internal audit procedures from a textbook in a real world audit engagement. Students also have the opportunity to practice a variety of professional skills, especially effective interviewing, which is an important skill for auditors to develop and practice. The case can be expanded by focusing on a different group of university constituents, such as students or alumni, or by addressing the college’s or university’s goals and mission statements. It is also adaptable to any organizations that have stated mission and goals statements.

Stemming from the need to develop a teaching programme for the delivery of computer auditing/computerised system audit that involved a more hands‐on approach, this research describes the identification and creation of a case study, workbook and a spreadsheet of source data for students. Results indicate that students prefer using the computer‐based case study to learn practical auditing techniques.

In this study, we use the well-researched and validated Big Five model of personality traits to examine accounting students’ career interests in auditing. Using the person-job fit literature as a springboard for our study, we investigate the influence of accounting students’ personality traits on their career interests in auditing using a research survey. We uncover a general “trait gap” (i.e., lack of fit) between accounting students’ own personality traits and their perceptions of the ideal auditor, which presents implications for workplace readiness. Additionally, analysis focusing on students who particularly want to work in auditing indicates that those with more auditing work experience are more likely to identify auditing as their preferred job. Furthermore, results indicate that accounting students higher on openness to experience tend to view auditing jobs as more desirable. Finally, accounting students who prefer the auditing career path perceive the ideal auditor as extroverted, agreeable, and open to experience. We extend prior findings in the accounting education literature surrounding personality traits and their impact on student career choices. Because advising students for a career path suiting their traits and talents is important for each student and the accounting profession, our study’s insights into the “matching process” add value to career advising.

Jost et al. (2003) theorizes and finds that business students, on an average, hold a positive fair market ideology (FMI), which suggests that they believe in the power of market forces to reward ethical corporate behavior and punish unethical behavior; accordingly, they tend to make an implicit association between a company's financial performance relative to the stock market and the company's ethics. We suggest that audit education in professional skepticism and ‘red flag’ analysis will mitigate this implicit bias when a company's relative market performance is unusually distant from a referent benchmark, such as an industry average. In a between-participants experiment involving 94 non-audit and 94 audit business students, we measure their FMI, and examine how they perceive the ethicality of a company's management based on the referent direction (above or below the industry average) and referent magnitude (relatively close to or distant from the industry average) of the company's relative market performance. The results suggest that both non-audit and audit students indeed hold a positive FMI, and they ascribe favorable ethical perceptions to company performance that is relatively close to the industry average, irrespective of referent direction. When company performance is relatively distant from the industry average, neither group of students makes the implicit link. Overall, the findings do not indicate that audit education differentially affects business students’ perceptions of corporate ethics when a company's relative stock market performance deviates considerably from a referent benchmark.

The South African Institute of Chartered Accountants and the International Federation of Accountants require Information Technology (IT) to be integrated with the professional subjects, including Auditing, qualified chartered accountants need. Internationally, people want changes to Auditing teaching. The Accounting Department of Stellenbosch University developed an audit simulation of the whole audit process from client acceptance to completion. Students must prepare working papers, using substantive procedures focusing on stock and a database large enough for students to use IT. The simulation’s learning objectives are integrating auditing with IT, and exposing students to as authentic an audit as possible. A questionnaire tested students’ perceptions on the simulation. Responses were favourable. Respondents felt that the simulation helped them to understand auditing and showed them the practical application of IT functionalities. However, respondents complained that the simulation took too long. The principles and findings apply to simulations and the use of case studies in any environment.

This paper aims to present a novel pedagogical approach to education for sustainability within the business curriculum that adopts a sustainability audit of a fictional company presented as a case study as the focus of learning, teaching and assessment. It evaluates the user’s ability to provide the active learning called for in education for sustainability literature and hands-on learning that business management students prefer.

This study explores students’ qualitative and quantitative responses to pre- and post-module surveys and module evaluations to establish the effectiveness of focussing learning, teaching and assessment on a sustainability audit. The study, undertaken over a two-year period, adopts four indicators of learning and teaching effectiveness to synthesise, evaluate and present the findings as follows: development of sustainability knowledge and skill, employment skills, career and life skills and engagement.

The study finds that a sustainability audit can develop students’ knowledge and skills in all four indicators of learning and teaching effectiveness. In addition, the findings suggest it can raise students’ learning awareness and recognition of their role in the learning process.

This paper reports the findings of a small scale, two-year study. As such, it presents indicative findings rather than generalised conclusions.

Designing a pedagogical approach to education for sustainability within the business curriculum around the completion of a sustainability audit can offer hands-on learning experiences that meet students’ preferences for interactive, experiential and collaborative learning within real-world environments, employers’ demands for employment-ready graduates and educators’ hopes for sustainability advocates.

This study builds on the existing pedagogic discourse of pedagogic means and methods for education for sustainability within the business curriculum. It provides insight into effective hands-on education for sustainability within the business curriculum and offers experience-based guidance to educators seeking to develop immersive, active and experiential, real-world pedagogical approaches.