Accounting Conversations: A Case Study in Auditor Communications

This case requires students to exhibit their ability to effectively communicate and request accounting information as part of an operational audit. As inter- nal auditors for ABC Inc., students will coordinate all agendas and logistics for three separate meetings with the fixed asset manager: a kickoff meeting, a walk- through meeting, and a closing meeting. During each meeting students demon- strate different effective communication techniques to achieve the goals of the audit. Upon the conclusion of each meeting, students receive quantitative and qualitative feedback in alignment with the communication competencies of the AICPA and IIA. Accounting involves looking beyond the numbers and includes gathering, preparing, and communicating reliable information to stakeholders. Furthermore, communicating the right message can be the difference between an audit team playing a largely reactive or proactive role. This case will help stu- dents develop their communications skill set, which is one of the most important success factors desired in accounting professionals.