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UWCISA 5 th Symposium on Systems Assurance Discussion of e-Vision: Business Models, Business Risks and Audit Risk Assessment by Ed O’Donnell University of Kansas. Kudos. I agree with the authors: this case provides a needed and useful teaching tool
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UWCISA 5th Symposium on Systems AssuranceDiscussion of e-Vision: Business Models, Business Risks and AuditRisk Assessment by Ed O’DonnellUniversity of Kansas
Kudos • I agree with the authors: • this case provides a needed and useful teaching tool • input from practitioners is a real strength • provides instructors with significant flexibility • business context is rich with business risk issues
No-No’s • Here are my suggestions for improvement: • students need more information about business process performance to evaluate how accounts should change • students need help understanding account issues for revenue recognition and R&D cost allocation • students need help appreciating important issues when evaluating strategy and analyzing financial results • consider adding link from affected accounts to relevant assertions and evaluating level of audit testing