1 / 12

Using Graphical Representations of Business Processes in Evaluating Internal Control

Using Graphical Representations of Business Processes in Evaluating Internal Control. Discussant comments: Malik Datardina, CA, CISA. Overall. Useful case Developing flowcharts, graphic representations of a process flow is a good thing to bring into class

beck
Télécharger la présentation

Using Graphical Representations of Business Processes in Evaluating Internal Control

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Using Graphical Representations of Business Processes in Evaluating Internal Control Discussant comments: Malik Datardina, CA, CISA

  2. Overall • Useful case • Developing flowcharts, graphic representations of a process flow is a good thing to bring into class • Good coverage of IS concepts (e.g. access mgmt, SDLC, spreadsheets, etc)

  3. Learning objectives • Successful in demonstrating it’s core competency • But SOX is now steady-state • May want to link importance to continuing stream of compliance mandates (e.g. IFRS, PCI, etc) • Establish how unique the case is

  4. Learning Objectives (cont’d) • Need additional support as to why BPD (instead of flowcharts) is important • Study cited in case noted that largest category of users (46%) used flowcharts

  5. Design & Structure of Case Student Perspective • Case writers understood and effectively dealt with the fact that students will be overwhelmed by the material • Use of MCs, weaknesses table • Use of Excel, Word (Also, PowerPoint?)

  6. Design & Structure of Case (cont’d) Instructor Perspective • Given popularity of flowcharts, authors may want to give instructor option of BPD vs flowchart (e.g. 96% of AIS and 92% of audit used flowchart) • Minor issue: provide more explicit instructions on what’s given to students and why

  7. Design & Structure • Situational vs narrative • Successfully demonstrated how it’s better to use situational; i.e. since it’s closer to the real-world • Use of technology • Integrated use of publishing the case on the web, learning management system. • Good guidance on how to deliver the case in class

  8. Content of the case • Situational style familiar to Canadian UFE writers; was used in cases in the past • Stands on its own merit • Flexibility: use for experienced and non-experienced students

  9. Grading & Debriefing • Flowcharting/BPD: Overwhelming • Students not experienced with flowcharts/ BPD • Workshop approach was good • Not explicitly grading the diagram • May want to integrate as part of participation mark

  10. Grading & Debriefing (cont’d) • Students experienced with flowcharts/ BPD • Peer review approach • Collaborative learning environment • May want to integrate as part of participation mark • Insights on teaching Gen-Y (aka Millenials)? • Out of scope, but gives insights

  11. Teaching notes • Need to clarify how to grade the diagram • Reconcile with “non-grading approach” taken

  12. Conclusion • Good case • Graphical representation skills are important • Real-world approach is good • Case can stand alone • Insights into the Millennials aka Web 2.0 generation

More Related