Understanding how auditors assess the design of controls can be challenging for undergraduate students in a principles of auditing course.  This instructional case provides a resource to help enhance learning in this area by presenting students with a realistic audit task which requires them to prepare a flowchart for a hypothetical client’s sales process and to evaluate the design of controls for this process based on the transcript of an interview of the client’s controller wherein the client describes the process by responding to auditor inquiries.  Students also are presented with the opportunity to enhance their writing skills by preparing a written memo which summarizes their findings.

Reliable Parts and Supplies, Inc.: Assessing and Documenting the Design of Internal Controls

Spark: The AAA’s first digital meeting format for academics and practicing accountants

[Spark Website](https://aaahq.org/Meetings/2020/Spark)

[Benefits for Presenters](https://aaahq.org/Meetings/2020/Spark/Presenter-Benefits)

[Register](https://aaahq.org/Meetings/Meeting-Info/sessionaltcd/20SPARK06)

Spark Presentation Gallery

The American Accounting Association is the largest community of accountants in academia. Founded in 1916, we have a rich and reputable history built on leading-edge research and publications. The diversity of our membership creates a fertile environment for collaboration and innovation. Collectively, we shape the future of accounting through teaching, research and a powerful network, ensuring our position as thought leaders in accounting.