Processing Integrity Challenge
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.
CollapseLearning 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.
Teaching Materials
- Processing Integrity Challenge PowerPoint game board – Office 2007 Processing Integrity Challenge Game (PowerPoint 2007 (.pptx) 431kB Jun14 11). Student instructions included on slide 2. Slides can be modified to suit individual instructor's needs.
- Processing Integrity Challenge Team Response Cards Processing Integrity Challenge Team Response Cards (Microsoft Word 2007 (.docx) 12kB Aug9 10)(25 per team, with unique Jeopardy Square number on each one).
- Processing Integrity Challenge Individual Response Worksheet. Processing Integrity Challenge Individual Response Worksheet (Microsoft Word 2007 (.docx) 10kB Aug9 10)
- Processing Integrity Challenge Team Summary Form (Microsoft Word 2007 (.docx) 12kB Jun14 11)
- A deck of note cards that contains the class roster.
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.
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.
Implementation Option #1: Competitive Team Activity.
- 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.)
- Instructor shuffles the class roster note cards and draws one to identify the student who chooses the first Challenge square.
- Each team writes their response on the corresponding
- Team Response Card.
- Instructor collects the cards from all teams. Each team's card must be collected before the Challenge solution is revealed.
- Another roster note card is drawn to determine the next student to select a Challenge square.
- The process continues until all game squares have been called.
- 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 #3: Processing Integrity Challenge PowerPoint file is made available for students to download and use as a form of individual review outside of class.
Share your modifications and improvements to this activity through the Community Contribution Tool »
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.
