Big R, the

A U.S. educational novel that expounds *internal auditing principles. Coauthored by Larry D. Crumbley, Douglas E. Ziegenfuss, and John J. O’Shaughnessy the novel uses the plot of a murder mystery set in the world of baseball to illustrate internal auditing theory. As the authors write in their preface: "This instructional novel mixes baseball, auditing, serial killers, *fraud, *risks, anthrax, and scuba diving to help students learn the principles of internal auditing." This original and entertaining approach of using a fictional narrative to expound auditing principles is rare. Another example is K. H. Spencer Pickett’s Internal Control - A Manager’s Journey (Pickett, 2001). Further reading: Crumbley et al. (2000)

Auditor's dictionary. 2014.

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