Building Higher-Order Thinking Skills Through Assessment of User Account Access

Abstract

Given the fast-paced growth of innovative technologies and soft skill development required by the accounting profession, students need to enhance their knowledge of business systems, risk, information technology (IT) controls, IT auditing, emerging technology, and higher-order thinking skills (HOTS). This instructional case provides the opportunity for students to (1) understand foundational knowledge and perform testing on IT controls, (2) perform data analytics within Excel and CaseWare Analytics’ IDEA, and (3) analyze and evaluate IT testing results to formulate appropriate conclusions. As students complete each part of the case, they build on their information technology knowledge and analytical and evaluative HOTS. This case is best suited for faculty teaching undergraduate or graduate-level students in accounting information system (AIS), IT audit, or internal auditing courses.