Beyond Enron: introducing the risks of financial mismanagement to business and management students - a case study approach

The area of auditing and internal control can be argued as having a role within the curricula of business and management students but presents educators with a number of challenges, including student engagement, as well as bridging the gap between theory and practice. A case study approach introduces internal control mechanisms to lower level undergraduate business and management students with the emphasis on problem based learning (PBL). This paper outlines the case and its mode of delivery, including a justification for its inclusion and assessment approach within the curriculum.