iRubric: Internal Control Case - Shamrock Center rubric

Identifies the appropriate key issues; identifies any implied issues; goes beyond the minimums asked in the case to tie all issues and weaknesses together

Identifies most key issues and some implied issues; handles the minimum requirements well and recognizes some issues beyond them

Identifies some key issues but does not recognize implied issues; does not go beyond the minimums required in the case;

Does not recognize the key issues of the case; does not understand the questions being asked and/or the control/fraud questions being posed

Recognizes and appropriately evaluates the elements of the fraud triangle; relates the presence of fraud risks to factors identified in the case particularly the structure of the parish and its actions; thoroughly addresses the need to conduct an investigation and offers logical means to accomplish that.

Addresses the fraud triangle but discussion is focused on the actions of those involved; does not fully discuss the linkage between fraud risk and controls; discusses the need to investigate but offers few ideas on how to accomplish that.

Focuses on one or two aspects of the fraud triangle but discussion is generic; tends to repeat the facts or actions of the director without analyzing the related causes or relationships; does not address the need to investigate.

Does not apply the concepts of the fraud triangle to the case; does not tie specific risks to facts in the case; fraud discussion is superficial or solely focused on the director's actions; draws conclusions without addressing the need to investigate.