Accession Number : AD0780218

Title :   A Computer Simulation Case for the Auditing Classroom.

Descriptive Note : Technical rept.,

Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CALIF

Personal Author(s) : Burns,David C.

Report Date : NOV 1973

Pagination or Media Count : 135

Abstract : During fiscal year 1972, the writer developed an auditing case which is currently used in the course MN 4151 (Internal Control and Auditing) at the Naval Postgraduate School. This case involves complex auditing and internal control problems related to manufacturing inventories and it is based upon a computer simulation model. The report contains copies of all of the material which is necessary to implement the teaching approach described in an article entitled 'A Computer Simulation Approach for Teaching the Evaluation of Internal Control'. The purpose of this report is to make the simulation case available to auditing instructors at universities other than the Naval Postgraduate School. (Modified author abstract)

Descriptors :   *Inventory control, *Computerized simulation, *Teaching methods, Accounting, mathematical models, Computer programming, Monte Carlo method

Subject Categories : Humanities and History

Distribution Statement : APPROVED FOR PUBLIC RELEASE