Use of Interactive, Gamified and Immersive Videos for Auditing Education

Abstract

There has been much criticism that audit education has failed to bring real-world experience into the classroom. This claim challenges audit educators to develop learning activities that provide students with the practical experience necessary to become active learners in auditing.  

This project aims to provide students with more real-world experience relevant to audit practice through the use of interactive, branching and 360-degree videos. Branching story lines within an interactive decision-making video can be used to develop students’ ability in making professional judgement. Each short video segment along the path of the branching story line presents the students with decision points that auditors commonly face and subsequent choices of how to proceed. As each student makes decisions and proceeds along the story line, he or she creates a unique viewing and learning experience for him/herself. 360-degree videos provide students with realistic and immersive images and videos to help students to visualize what they can observe when they visit clients’ premises.

Click here to view the project closing report (For SIT Staff only)