The purpose of this paper is to explore the possibility of using a movie to teach auditing students about internal controls.
A ten‐point questionnaire and Chi‐square test are used to explore self‐perceived cognizance of control awareness, design, testing, and application.
A movie dealing with practical internal control issues may be a valuable part of audit instruction techniques.
The research is exploratory and non‐longitudinal. No effort is made to quantify changes in assessment or post academic work performance.
Given the increased relevance of a sound system of internal controls, audit and accounting educators have a practical and moral duty to provide sound instruction on internal control design, testing and application. Using a movie to complement traditional lectures may be useful in this regard.
Noting the growing relevance of a sound system of internal controls for organizations, the research explores a means of making lectures on internal controls “come alive” by introducing practical considerations into the audit classroom.
