Recently, more attention is paid to students' general learning skills, including communication, problem solving and the ability to think analytically.
American accounting association (1986) indicated that One of the best techniques for developing these skills in accounting courses is the use of case studies.
Sawyer et al. (2000) argue that involving students in real world simulations as part of their classroom experience is one way to develop competencies other than technical knowledge.
These wide-ranging case studies provide a rich resource for the management and accountant who is keen to take that first step towards a key financial decision .This case study illustrates
the finance team’s intrinsic role in the decision-making process including planning, testing and roll-out of the firm's programmers.
The case studies also illustrate the application of the ‘conceptual framework’ approach to resolving ethical dilemmas. This approach focuses on the fundamental principles of:
professional competence and due care
We classified our case studies in the four seperate categories
2-Fraud and misconduct
3-Internal audit and the required techniques
4-Internal control and risk management
Case studies, Management Accounting, Internal Control,Accounting and Auditing