Summary: | Auditing, as a subset of the accounting discipline, is an inherently difficult subject to learn
and teach. There have been various challenges, problems and criticisms regarding
traditional auditing and accounting education. Auditing lecturers therefore have a
responsibility to investigate methods or aids that can assist lecturers in addressing these
challenges, problems and criticisms in order to educate future auditors who have the
knowledge, understanding and skills to function effectively in the workplace. The primary
objective of this study was therefore to evaluate whether the learning and lecturing
difficulties experienced may be addressed effectively through the use of an educational
auditing information technology-based game, which was developed during the course and
as a result of this study. The perceptions of third-year auditing students at North-West
University regarding the use of this game as an educational aid in auditing education were
tested through a questionnaire that was also developed as part of this study. The study
involved dividing the participants into an experimental and control group. The
experimental group played the educational computer game, while the control group
completed the case question from which the educational game was developed. The
students then completed the same questionnaire. The main findings of the study were that
the educational computer game was equal in educational value to the case method, while
factors such as joy, engagement and motivation were rated higher for the computer game
than for the case method. === MCom (Accountancy), North-West University, Potchefstroom Campus, 2014
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