Was it miss appropriate in the theater with the cash register? An employee fraud case

Q1 Social Sciences Journal of Accounting Education Pub Date : 2024-09-12 DOI:10.1016/j.jaccedu.2024.100929

引用次数: 0

Abstract

This case helps you get “Clued” in to audit analytics to identify employee fraud. ABC Theaters has been operating for 100 years and currently operates in 500 US locations. As part of the annual audit process, one location has been flagged due to the continued decrease in sales revenue. In particular, ticket sales revenue has been relatively steady, but concession stand revenue has declined when it should correlate to ticket sales. You utilize a large Excel file first to consider how various types of fraud might be prevented and detected in this scenario and then use audit analytics to determine possible reasons for the decreasing concession stand revenues. Finally, you write a professional memo with supporting visualizations to their supervisor to detail their findings.

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在影院里，收银员的失误合适吗？员工欺诈案

本案例可帮助您了解审计分析的 "线索"，从而识别员工欺诈行为。ABC 影院已有 100 年的经营历史，目前在美国有 500 家分店。作为年度审计流程的一部分，有一家分店因销售收入持续下降而被标记。特别是，门票销售收入相对稳定，但特许摊位收入却下降了，而特许摊位收入本应与门票销售收入相关联。您首先利用一个大型 Excel 文件来考虑在这种情况下如何预防和检测各种类型的欺诈行为，然后利用审计分析来确定特许摊位收入下降的可能原因。最后，您要撰写一份专业备忘录，并向其主管提供可视化支持，详细说明您的发现。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Accounting Education Social Sciences-Education

CiteScore

4.20

自引率

0.00%

发文量

期刊介绍： The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.