کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
359514 | 620177 | 2012 | 15 صفحه PDF | دانلود رایگان |
![عکس صفحه اول مقاله: The SMU football recruiting scandal: A primer on compliance auditing and forensic investigations The SMU football recruiting scandal: A primer on compliance auditing and forensic investigations](/preview/png/359514.png)
This case uses the National Collegiate Athletic Association (NCAA) rules violations at Southern Methodist University (SMU) to illustrate the concept of risk-based auditing in the context of an NCAA compliance audit. The case also examines how, given a predication of NCAA rules violations, compliance audits can transition to forensic investigations. The context is set with information regarding NCAA rules, SMU’s football program, and the competitive landscape of collegiate football in the former Southwest Conference during the late 1970s and early 1980s. Students assume the role of an NCAA compliance auditor and plan the compliance audit of SMU’s Athletic Department using risk-based concepts. After identifying how several occurrences and allegations created a predication of NCAA rules violations at SMU, students plan a forensic investigation of SMU’s football program, and compare compliance audits with forensic investigations. This case is suitable for both undergraduate and graduate assurance courses, as well as forensic accounting courses.
► Illustrates risk-based auditing using rules violations at a university athletic department.
► Students learn how various factors create a predication of fraud.
► Students compare and contrast compliance audits and forensic investigations.
► Students plan a forensic investigation.
► Suitable for undergraduate and graduate assurance and forensic courses.
Journal: Journal of Accounting Education - Volume 30, Issue 2, June 2012, Pages 233–247