10-Minute Training: Developing Critical Thinking Skills with Logic Games

Abstract

Successful auditors must be adept at evaluating various types of evidence, determining reasonable responses to inquiries, and brainstorming possible means of verifying information. Many students have had limited experience with developing critical reasoning and abstract deduction skills that are necessary to be successful. I describe the use of logic games in undergraduate auditing courses to encourage critical thinking and problem solving as well as to increase student engagement. By using brief, non-accounting related logic games, I introduce these concepts to students in an everyday setting that allows them to continue their development outside the classroom. Survey responses and game results for 30 auditing and AIS students show that student game scores improve, and students perceive the logic games help develop their critical thinking abilities. Overall, I believe the logic games are an effective and efficient tool that may be useful in other courses to encourage students to invest more fully into the development of reasoning skills.