This study reports survey results of what systems diagramming (SD) methods AIS educators are teaching and explores plausible reasons behind their decisions, including representational elegance, relevance to the accounting purposes being taught, and their provenance from either theory or...

Many companies complying with the Sarbanes-Oxley Act (SOX) focus primarily on effective internal controls and reliable financial reporting. Addressing only these aspects, however, leaves most of the value on the table. By putting the spotlight on the broader definition of internal control, which...