Integrating internal control in MBA programmes using the COSO and CoCo models

Masters of Business Administration (MBA) programmes have undergone drastic change in the past years in order to adapt to the changing business environment. Part of the change in curriculum requires placing more emphasis on the control environment. It is essential that future managers understand their responsibility for good control systems within their organizations. Discusses techniques that can be used to teach MBA students the subject matter of internal auditing and control that is normally found only in auditing courses for accounting majors.