摘要：This study describes the multifaceted components of an assessment process. The paper explains a novel approach in which an advisory council participated in a “fun,” hands-on activity to rank-order learning outcomes. The top ranked learning competency, as identified by the advisory council, was the need for students to gain a better understanding of internal controls. With this competency identified, the advisory council exercise was then followed-up by a modification in the auditing course. An empirical study, consisting of a control group and a treatment group, was conducted to assess whether performance on an internal control essay question by students now met or exceeded established expectations. The results indicated that students’ preliminary understanding of internal controls had been enhanced. The accounting faculty further closed the loop by approving a new internal controls course designed to cover, in greater detail, topics such as the COSO internal controls framework, Sarbanes-Oxley requirements, recent PCAOB statements, and real-world cases involving internal control failures.
