A Game to Introduce Accounting Information Systems Students to Certain Internal Control Concepts

Abstract

Lack of experience with real accounting systems can hinder the understanding of internal control concepts in accounting information systems (AIS) courses. Experiential learning, in which game playing or simulations are used, is one way of overcoming this deficiency. This paper presents a simple, inexpensive and effective game which can be used to introduce AIS students to the concepts of documentation and segregation of duties. Using the game stimulates class participation and an understanding of these fundamental internal control concepts.