Rogue Trader: Using a Movie to Teach a large Auditing Class

W. Maroun, T. Joosub

Research output: Contribution to journalArticlepeer-review


Purpose - The purpose of this paper is to explore the possibility of using a movie to teach auditing students about internal controls. Design/methodology/ approach - A ten-point questionnaire and Chi-square test are used to explore self-perceived cognizance of control awareness, design, testing, and application. Findings - A movie dealing with practical internal control issues may be a valuable part of audit instruction techniques. Research limitations/implications - The research is exploratory and non-longitudinal. No effort is made to quantify changes in assessment or post academic work performance. Practical implications - Given the increased relevance of a sound system of internal controls, audit and accounting educators have a practical and moral duty to provide sound instruction on internal control design, testing and application. Using a movie to complement traditional lectures may be useful in this regard. Originality/value - Noting the growing relevance of a sound system of internal controls for organizations, the research explores a means of making lectures on internal controls come alive by introducing practical considerations into the audit classroom.

Original languageEnglish
Pages (from-to)100-112
Number of pages13
JournalAccounting Research Journal
Issue number2
Publication statusPublished - 2012
Externally publishedYes

Bibliographical note

Full text is not available from this repository.


  • Accounting
  • Auditing
  • Film
  • International standards
  • Large classes
  • Lectures
  • South Africa
  • Teaching methods
  • Universities

ASJC Scopus subject areas

  • Accounting
  • Finance


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