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Applying Internal Control Concepts Using Database Design: An Educational Case

Maureen Francis Mascha & Cathleen L. Miller

AIS Educator Journal2024https://doi.org/10.3194/1935-8156-19.1.1article
ABDC C
Weight
0.30

What the paper says

Abstract This paper discusses a project that incorporates internal controls concepts and Access database design. The project consists of two parts—a written exercise and the database table creation. In part one (the written exercise), students match fields, threats, data entry controls, and Access property controls for the sales order entry activity from the revenue cycle using the sales order as the transaction. In part two, students create two data file tables designed to prevent and detect errors and threats at the field level of internal controls for the sales order entry transaction. The written exercise significantly improved the overall project scores. The linking of fields, threats, data entry controls, and Access property controls led to better Access table development. We also measured the students' internal control knowledge before and after the project, finding that students' knowledge of general and specific internal controls improved after completing the project. They also improved their database knowledge of Access.

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Cite this paper

https://doi.org/https://doi.org/10.3194/1935-8156-19.1.1

Or copy a formatted citation

@article{maureen2024,
  title        = {{Applying Internal Control Concepts Using Database Design: An Educational Case}},
  author       = {Maureen Francis Mascha & Cathleen L. Miller},
  journal      = {AIS Educator Journal},
  year         = {2024},
  doi          = {https://doi.org/https://doi.org/10.3194/1935-8156-19.1.1},
}

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Evidence weight

0.30

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.