Using Role Play to Teach Internal Controls in a Basic Auditing Course
The auditing of business operating cycles is often taught using the textbook approach, whereby students are presented with basic theory, followed by an explanation and demonstration of relevant audit procedures. This instructional case describes a role playing exercise that has been successfully use...
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| Format: | Article |
| Language: | English |
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INTI University College
2009
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| Online Access: | http://eprints.intimal.edu.my/401/ http://eprints.intimal.edu.my/401/3/2009_p30.pdf |
| _version_ | 1848766467129999360 |
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| author | Cheuk, Sharon |
| author_facet | Cheuk, Sharon |
| author_sort | Cheuk, Sharon |
| building | INTI Institutional Repository |
| collection | Online Access |
| description | The auditing of business operating cycles is often taught using the textbook approach, whereby students are presented with basic theory, followed by an explanation and demonstration of relevant audit procedures. This instructional case describes a role playing exercise that has been successfully used at Universiti Malaysia Sabah (UMS) to provide students with hands-on experience b testing internal controls in a revenue cycle audit. Although this activity involved relatively little formal lecture input from staff, there was a significant Investment of staff time in writing the role play document and in organizing and facilitating the role play exercise. Students’ feedback was largely encouraging In that a high level of enjoyment and understanding of the material was observed. |
| first_indexed | 2025-11-14T11:51:36Z |
| format | Article |
| id | intimal-401 |
| institution | INTI International University |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T11:51:36Z |
| publishDate | 2009 |
| publisher | INTI University College |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | intimal-4012018-12-06T02:30:46Z http://eprints.intimal.edu.my/401/ Using Role Play to Teach Internal Controls in a Basic Auditing Course Cheuk, Sharon HF Commerce The auditing of business operating cycles is often taught using the textbook approach, whereby students are presented with basic theory, followed by an explanation and demonstration of relevant audit procedures. This instructional case describes a role playing exercise that has been successfully used at Universiti Malaysia Sabah (UMS) to provide students with hands-on experience b testing internal controls in a revenue cycle audit. Although this activity involved relatively little formal lecture input from staff, there was a significant Investment of staff time in writing the role play document and in organizing and facilitating the role play exercise. Students’ feedback was largely encouraging In that a high level of enjoyment and understanding of the material was observed. INTI University College 2009 Article PeerReviewed text en http://eprints.intimal.edu.my/401/3/2009_p30.pdf Cheuk, Sharon (2009) Using Role Play to Teach Internal Controls in a Basic Auditing Course. INTI Journal: Special Issue on Teaching and Learning. pp. 30-38. ISSN 1675-0284 |
| spellingShingle | HF Commerce Cheuk, Sharon Using Role Play to Teach Internal Controls in a Basic Auditing Course |
| title | Using Role Play to Teach Internal Controls in a Basic Auditing Course |
| title_full | Using Role Play to Teach Internal Controls in a Basic Auditing Course |
| title_fullStr | Using Role Play to Teach Internal Controls in a Basic Auditing Course |
| title_full_unstemmed | Using Role Play to Teach Internal Controls in a Basic Auditing Course |
| title_short | Using Role Play to Teach Internal Controls in a Basic Auditing Course |
| title_sort | using role play to teach internal controls in a basic auditing course |
| topic | HF Commerce |
| url | http://eprints.intimal.edu.my/401/ http://eprints.intimal.edu.my/401/3/2009_p30.pdf |