Joseph M. Larkin

A Performance Model for Staff Internal Auditors: Implications for Personnel Management

Understanding individual traits associated with successful performance in internal auditing is needed to enhance efficiency in personnel policies affecting staffing, career development, and retention of auditors and managers trained in internal auditing. This study attempted to ascertain salient characteristics of individuals that may be associated with successful performance, by examining traits of successful and less successful auditors of a large manufacturing firm. The results show that, of the characteristics analyzed, individual levels of job satisfaction and motivation are most closely associated with performance.

Cost-Volume-Profit Modeling: A Strategic and Financial Approach

Set in the context of a youth soccer tournament, this case study addresses critical accounting and business topics such as cost-volume-profit analysis, identification of business processes and internal controls and the internal control environment. Students are expected to make business decisions based upon financial and strategic analyses. In addition, the case requires students to identify weaknesses with internal controls and most importantly, make suggestions to strengthen the control environment.