The Big "R": The CIA Exposť
An Instructional Novel for Internal Auditing Classes
D. Larry Crumbley
Louisiana State University
Douglas E. Ziegenfuss
CIA, CPA, CMA, CFE, CGFM, CISA
Old Dominion University
John J. OShaughnessy
CIA, CMA, CPA
San Francisco State University
Larry Crumbley has written twelve instructional novels covering topics as diverse as income tax evasion, management accounting, and forensic accounting. The novels have been a big hit with professors, students, and even practitioners. His latest instructional novel, The Big "R" The CIA Exposť (The Big R for short), combines baseball, a serial killer, and internal auditing. This exciting novel is due to be printed this summer in time for adoption during the FALL 2000 semester from Carolina Academic Press (see box below for ordering details).
The Big R begins with a series of heinous murders on the date and site of baseballs perfect games. The killings soon cause baseball attendance to drop threatening the national pastime with its biggest crisis to date! Not to worry! Fleet Walker, internal auditor for the New York Yankees is on the case. He teams up with the FBI and other law enforcement officials across the nation in hunting for the serial killer. Meanwhile, various aspects of the internal auditing profession are presented during breaks in the action: the function and purpose of internal auditors, the typical internal auditing engagement, risk assessment, control self-assessment, fraud detection, and interpersonal skills.
The killers are able to frame Milt Pappas, a former Chicago Cubs pitcher, as the person responsible for the terror. In 1972, Milt Pappas came within one out of pitching a perfect game, but according to Pappas, the umpire called at least two strikes balls, resulting in the twenty-seventh batter walking to first base. That umpire was killed in the novel.
The plot builds to a thrilling conclusion not to be revealed here. However, a couple of excerpts are presented to wet the readers appetite:
An early draft of The Big R was reviewed by students enrolled in the Operational Auditing course at Old Dominion University during the Summer 1999 semester. The identity of the authors was withheld to prevent biasing their response. The students found the novel to be a good medium to present the various aspects of the internal auditing profession. The students especially liked in-class discussions involving risk assessment and control design as it pertains to one company (The New York Yankees) or an entire industry (Baseball/entertainment industry). The students also felt the novel complimented other course materials and lectures.
Dr. Larry Crumbley is the KPMG Endowed Professor in the Department of Accounting at Louisiana State University. Prior to that, Dr. Crumbley was on the faculty of Texas A & M University. Although Dr. Crumbleys chief area of teaching was accounting and taxation, more recently he has taken to writing instructional novels and teaching forensic accounting and fraud examination. Dr. Crumbley is one of the most prolific accounting authors having published numerous books and articles. His accomplishments can be viewed on his web site at http://www.bus.lsu.edu/accounting/faculty/lcrumbley/crumbley.html
Dr. Douglas Ziegenfuss is an associate professor at Old Dominion University where he teaches the auditing courses and serves as the Endorsed Internal Auditing Program coordinator. He holds numerous professional designations and is very active in the internal auditing profession having eight years experience as an auditor prior to entering academia. Dr. Ziegenfuss was awarded the 1996 Leon R. Radde Award as the Institute of Internal Auditors "Educator of the Year." Dr. Ziegenfuss developed an "Operational Auditing" course for delivery over the internet which can be viewed at the following website: http://web.odu.edu/dziegenf
Dr. John OShaughnessy is a professor at San Francisco State University where he teaches accounting and auditing courses, and serves as the Endorsed Internal Auditing Program coordinator. He holds numerous professional designations and is very active in the Institute of Internal Auditors both at the local and international. Dr. OShaughnessy has authored numerous articles on internal auditing. Dr. OShaughnessys website is at: http://userwww.sfsu.edu/~joshaun/
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