Abstract
This study examined the use and effect of a role-playing game on learners’ ability in information systems audit. The study is based on experimental research. Information systems control and audit case study and video had been developed. A total of 75 graduate students undertaking a Master’s degree in accounting participated in the experiment. The findings suggested that the role-playing game did enhance participants’ perceived knowledgeability, perceived ability to perform actual tasks, and perceived enjoyment of learning. However, learning only occurred if the lecturer was involved in the game. The lecturer had to instruct and provide guidelines to students to perform information systems audit throughout the game. The study also finds an initial relationship between players’ enjoyment and their knowledgeability. In addition, the study indicates the correlation between players’ enjoyment and their ability to perform the actual information systems auditing tasks.
Highlights
Internal audit survey from Ernst and Young in 2008 indicates the top six areas needing attention: information technologies (IT) (75%), merger and acquisitions (61%), major capital programs (53%), performance improvements (45%), information security (44%), and fraud (39%)
This study shared a role-playing game experience in an information systems (IS) audit according to the model of the impact of teaching-methods-activity-fit on learners
This study was conducted as an experiment in order to find the answers for the research questions – “What are the optimal teaching methods for informing learners about the IS auditing process?” and “What are the influences of the role-playing game on participants’ learning process in terms of perceived knowledgeability, perceived ability to perform tasks, and perceived enjoyment of learning?”
Summary
Internal audit survey from Ernst and Young in 2008 indicates the top six areas needing attention: information technologies (IT) (75%), merger and acquisitions (61%), major capital programs (53%), performance improvements (45%), information security (44%), and fraud (39%). Future auditors should be able to understand and evaluate information systems controls, and be able to prevent and detect fraud as well as to evaluate the fair value of assets and liabilities. This research was initially developed from the author’s enthusiasm for finding teaching methods that effectively equip learners with auditing knowledge and practical skills relevant to today’s complex world of information technologies. Most students complained that after attending these traditional lecturing sessions, they developed only a shallow understanding of the subject or none at all They need lecturing sessions that combine an enjoyable practical approach. Curtis et al (2009) call for future research on finding optimal training methods to provide information systems (IS) audit for generalist auditors. Vol 6, No 9; 2013 this paper were: (1) what are the optimal teaching methods for informing learners about the IS audit? (2) what is the influence of a role-playing game on participants’ learning in terms of perceived knowledgeability, perceived ability to perform actual tasks, and perceived enjoyment of learning?
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