Red Flags Accounting Fraud Game is a single-player game that can be downloaded from the iOS and Google Play Store for use with specific hardware. Student players assume the role of a junior auditor and review multiple scenarios to earn points and be promoted to more senior auditing roles. The software is self-contained when downloaded and can be played in different modes and in short increments for schedule flexibility.
The primary learning goals are identifying red flag issues such as missing internal controls. The scenarios presented cover multiple revenue and expenditure controls. When internal controls fail, fraud can be more easily committed or errors may go undetected. Student players learn from this as their inaccurate submissions will generate red flags, and they will be told where they went wrong.
Type of Material:
Simulation
Recommended Uses:
homework
team
individual
self-paced
Technical Requirements:
For students, the software requires specific technology to use, which is Google Play (Android tablet or Chromebook) and iOS (for iPad only not iPhone).
Identify Major Learning Goals:
Practice identifying red flags
Understand the need for internal controls in a simulated audit scenario.
Target Student Population:
Undergraduate accounting students in introductory auditing courses.
Prerequisite Knowledge or Skills:
No prerequisite knowledge or skills stated in the instructor version of the case but a basic knowledge of internal controls is needed. Additionally, there is prerequisite technology – that is, access to supported tablets/operating systems.
Content Quality
Rating:
Strengths:
Game is structured to cover a number of different scenarios in both the revenue and expenditure cycles.
Game is self-contained which allows instructors to assign without preparing additional instructions or other materials.
Instructor case provides a clear and concise description of the concepts and scenarios covered by the game.
This is a chance for students to obtain hands-on experience with a simulation involving audit or forensic accounting techniques.
Students review the case and identify the factors that could indicate financial mismanagement.
Concerns:
There is not any information included with the free educator case copy on how this activity meets or applies research-supported principles of game-based learning designs.
There is not any information (i.e. citations) included with the free educator case copy on whether this activity addresses scenarios found to be common red flag issues in auditing.
This content costs $4.25 for use.
Potential Effectiveness as a Teaching Tool
Rating:
Strengths:
Game is structured so that students can complete rounds in short time periods (or start/stop) for flexibility in practice.
Game allows students to earn points and progress from junior to more advanced levels to help maintain engagement.
The learning goals for this material are easy to identify, and students could learn a significant amount through this application of experiential learning.
By creating an experiential simulation, students apply concepts in a fun and easily accessible learning environment.
It is available through the web or a smartphone app.
Concerns:
There does not appear to be a method for the scores or practice time/scenarios completed by students to be reported to and/or verified by the instructor.
Instructors would need to design their own follow-up or reflection activities to ensure the desired learning outcomes were achieved.
Ease of Use for Both Students and Faculty
Rating:
Strengths:
The simulation has clear and accurate information for its use.
The layout is clear and consistent.
The software, after purchase through the web or as an app, is easy to follow and consistent in its layout.
Software is easy to navigate and robust in its depth and coverage of the concepts presented.
Concerns:
The technology requirement -- Google Play (Android tablet or Chromebook) and iOS (for iPad only not iPhone) – limits the use of the case.
Creative Commons:
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