Abstract:

In higher education, laboratories (short: labs) are interdisciplinary working environments in which interrelated analysis and design tasks are solved. In contrast to universities, labs at universities of applied sciences do not deal with foundational research in a hermetically sealed environment, but serve to promote, develop and pass on new application-oriented knowledge. The Audit Lab at the University of Applied Sciences and Arts Northwestern Switzerland (FHNW) focuses on auditing and assurance as an innovative and new learning format for undergraduates. Together with our practice partners, we have thus responded to a technological and digital change that has gathered momentum, particularly in recent years, changing not only companies and their business models, but also the way they are audited by auditing firms. Previous teaching-learning concepts in the field of auditing have been implemented mainly in the classical way, i.e. without the inclusion of digital tools (Enablers). In order to meet the future requirements of audit firms for auditors, we have developed an interdisciplinary and innovative specialist module (Audit Lab) for the curriculum of the Bachelor of Science in Business Administration and for the curriculum of the Bachelor of Science in Business Information Systems, which we successfully completed for the first time in the autumn semester 2019.

In addition, we have developed a Swiss prototype on the basis of an Audit Game that has already proven itself in the Netherlands. For the introduction in Switzerland, however, numerous adaptations were necessary, which were mainly due to differing legal conditions, professional regulations, translations, etc. In context of innovative education, the Audit Game provides students of the FHNW the opportunity to work on a fictitious auditing mandate in a completely online-based environment (Audit Case Study). In doing so, they sharpen their competence in a playful way (Gamification) by assuming the role of an auditor and directly applying the previously learned audit contents. Due to its online availability, the Audit Game is also ideal for guided self-study and also meets the individual learning speed of the students. The Audit Game will be included into the curriculum in the autumn semester 2020 for the first time.

Keywords:

Innovative Education, Higher Education, Interdisciplinary Education, Gamification, Personalized Learning, Digital Transformation, Audit Profession.