The Processing Integrity Challenge makes use of game theory to help students learn how to determine relevant application controls for accounting systems to ensure processing integrity is achieved. It specifically addresses source data, data entry, processing, and output controls. The playing format is an adaptation of the television game show, Jeopardy, which is a novel way to reinforce concepts and provide immediate feedback to confirm students' knowledge. The Challenge game template can be modified for use in any course.
Type of Material:
Drill and practice
Could be either used in classroom or provided as a resource to be used outside the classroom for learning and review of concepts
html/text, PowerPoint 2007
Identify Major Learning Goals:
Help students learn how to determine relevant application controls for accounting systems (can be modified based on the concepts being tested). Or we could say that the game allows for non-graded formative assessment of course/module concepts through practical examples.
Target Student Population:
High School, College Lower Division, College Upper Division
Appropriate to accounting information systems courses and auditing
Prerequisite Knowledge or Skills:
Depended on the questions and answers on the cards
Evaluation and Observation
This module is high quality. It is accurate, having been built around the contents of a leading AIS textbook, but would be suitable to ready use by those using materials of any other author, since it hits the highlights of the topic. A strength exists in that there are at the website several suggested versions with which it can be used, which heightens the flexibility. These concepts are important coverage for accounting students with an interest in the professional certifications.
Requires time and effort on the part of the instructor to set-up the game.
Potential Effectiveness as a Teaching Tool
The module was classroom tested by a reviewer with 100 upper division college students who loved playing it within the competitive framework. Having the cards to track scoring is a plus, as this game will likely be a fast paced, high energy exercise for the instructor and students. Students will benefit from having a copy of the game available for their review. The module made student learning fun.
Dependent again, on the questions and answers prepared by the instructor.
Ease of Use for Both Students and Faculty
Incredibly engaging exercise, and excellent design quality. The appeal of the game format similar to the Jeopardy game show makes it an easy, ready to use exercise for a first time user. Nice design, the template worked fine, with no glitches.
Other Issues and Comments:
If you want something that will get large and small classes alike excited and enthusiastic about subject matter that is essential coverage for the CPA exam, and accounting and auditing in general, try this exercise. It can be completed in less than a 50 minute session. It is well worth the class time, and makes a good alternative to lecturing on the topic.