Transcript Using Graphical Representations of Business Processes in

Using Graphical Representations of
Business Processes in Evaluating
Internal Control
Discussant comments:
Malik Datardina, CA, CISA
Overall
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Useful case
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Developing flowcharts, graphic representations of
a process flow is a good thing to bring into class
Good coverage of IS concepts (e.g. access mgmt,
SDLC, spreadsheets, etc)
Learning objectives
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Successful in demonstrating it’s core
competency
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But SOX is now steady-state
May want to link importance to continuing stream
of compliance mandates (e.g. IFRS, PCI, etc)
Establish how unique the case is
Learning Objectives (cont’d)
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Need additional support as to why BPD
(instead of flowcharts) is important
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Study cited in case noted that largest category of
users (46%) used flowcharts
Design & Structure of Case
Student Perspective
 Case writers understood and effectively dealt
with the fact that students will be
overwhelmed by the material
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Use of MCs, weaknesses table
Use of Excel, Word (Also, PowerPoint?)
Design & Structure of Case (cont’d)
Instructor Perspective
 Given popularity of flowcharts, authors may
want to give instructor option of BPD vs
flowchart (e.g. 96% of AIS and 92% of audit
used flowchart)
 Minor issue: provide more explicit
instructions on what’s given to students and
why
Design & Structure
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Situational vs narrative
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Use of technology
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Successfully demonstrated how it’s better to use
situational; i.e. since it’s closer to the real-world
Integrated use of publishing the case on the web,
learning management system.
Good guidance on how to deliver the case in
class
Content of the case

Situational style familiar to Canadian UFE
writers; was used in cases in the past
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Stands on its own merit
Flexibility: use for experienced and nonexperienced students
Grading & Debriefing
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Flowcharting/BPD: Overwhelming
Students not experienced with flowcharts/
BPD
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Workshop approach was good
Not explicitly grading the diagram
May want to integrate as part of participation mark
Grading & Debriefing (cont’d)
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Students experienced with flowcharts/ BPD
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Peer review approach
Collaborative learning environment
May want to integrate as part of participation mark
Insights on teaching Gen-Y (aka Millenials)?
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Out of scope, but gives insights
Teaching notes
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Need to clarify how to grade the diagram
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Reconcile with “non-grading approach” taken
Conclusion
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Good case
Graphical representation skills are important
Real-world approach is good
Case can stand alone
Insights into the Millennials aka Web 2.0
generation