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Assessing students' learning of internal controls: Closing the loop: Working paper series--07-03

Amer, T. S. and Mohrweis, Lawrence C. (2007) Assessing students' learning of internal controls: Closing the loop: Working paper series--07-03. Working Paper. NAU W.A. Franke College of Business.


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This study describes the multifaceted components of an assessment process. The paper explains a novel approach in which accounting advisory council members actively participated in a "fun," hands-on activity to rank-order learning outcomes. Understanding internal controls was the top ranked learning competency identified by the advisory council. With this competency identified, the advisory council exercise was then followed-up by a course modification in the auditing course. An empirical study, consisting of a control group and a treatment group, was then conducted to assess whether students' performance on an internal control essay question now met or exceeded established expectations. Collecting data without acting upon it is a waste of resources. This study shows how important it is to close the loop in identifying improvement opportunities.

Item Type: Monograph (Working Paper)
Publisher’s Statement: Copyright, where appropriate, is held by the author.
ID number or DOI: 07-03
Keywords: Working paper, Assessment, Learning Outcomes, Internal Controls
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
L Education > LB Theory and practice of education > LB2300 Higher Education
NAU Depositing Author Academic Status: Faculty/Staff
Department/Unit: The W.A. Franke College of Business
Date Deposited: 18 Oct 2015 01:36
URI: http://openknowledge.nau.edu/id/eprint/1543

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