Processing Integrity Challenge

Developed by Susan M. Moncada, Ph.D., CPA - Indiana State University
Based on the MERLOT Financial Accounting Jeopardy Games template authored by Dr. Mike Seda, Ph.D. - Pfeiffer University
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Initial Publication Date: August 11, 2010

Summary

The Processing Integrity Challenge makes use of game theory to help students learn how to determine relevant application controls for accounting systems to ensure processing integrity is achieved. It specifically addresses source data, data entry, processing, and output controls. The playing format is an adaptation of the television game show, Jeopardy, which is a novel way to reinforce concepts and provide immediate feedback to confirm students' knowledge.

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Learning Goals

  • To identify source data, data entry, processing, and output controls.
  • To determine the applicable controls for specific business applications.

Higher order thinking skills: Comprehension, application, and analysis.

Context for Use

The Processing Integrity Challenge is played during class after students have studied the related internal control concepts.PIGameimage

Description and Teaching Materials


Teaching Notes and Tips

Students should have read and studied the processing integrity controls typically identified in an accounting information systems course.

Implementation Option #1: Competitive Team Activity.
  1. Class is divided into teams with each team given a set of Processing Integrity Challenge Response Cards. (Printing each team's cards on different colored paper alleviates the need to include a team number on each card.)
  2. Instructor shuffles the class roster note cards and draws one to identify the student who chooses the first Challenge square.
  3. Each team writes their response on the corresponding
  4. Team Response Card.
  5. Instructor collects the cards from all teams. Each team's card must be collected before the Challenge solution is revealed.
  6. Another roster note card is drawn to determine the next student to select a Challenge square.
  7. The process continues until all game squares have been called.
  8. Bonus points are awarded to each team member based on the team' total score (Highest point score – 10 bonus points; Second highest score – 8 bonus points; Third highest score – 6 bonus points, etc.)
Implementation Option #2: Instructor uses the Processing Integrity Challenge PowerPoint presentation for reviewing concepts rather than as a competitive game. Students are given the Individual Response worksheet in order to take notes

Implementation Option #3: Processing Integrity Challenge PowerPoint file is made available for students to download and use as a form of individual review outside of class.


Assessment

Non-graded formative assessment. Students will be assessed on a unit examination.

References and Resources

Romney, Marshall B., & Paul J. Steinbart (2009) Accounting Information Systems, 11th ed., Pearson/Prentice Hall.