Real Audit™ is an interactive game that allows students to experience a simulated audit with multiple outcomes based on student choices within a branching storyline.

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Introduction - The following is a series of screen shots, which illustrate the interface of the game: the auditor's virtual desk (where evidence is stored and the audit is coordinated, the dialoguing engine (which allows branching conversation with the client), the audit program (which describes what to do), evidence screens (where various types of evidence are displayed), and the scoring grid (which provides feedback and measures learning). Screen 1- Inital briefing from the audit manager [provides guidance and help with frequently asked questions]. Screen 2 - The auditor's virtual desk [gathered evidence is displayed here and audited by choosing the appropriate auditing procedures using the buttons below - requiring higher-order thinking to integrate, conclusions are later recorded by the system]. Screen 3 - Gaining an understanding of the entity and its environment including internal control [requiries students to develop interviewing skills]. Screen 4 - Planning section of the interactive audit program [judgments must be made and conclusions recorded here]. Screen 5 - The permanent file [provides additional information about the industry, the company, and its accounting system]. Screen 6 - Making inquiries of the AR clerk [students must choose their questions carefully to locate and evaluate needed evidence]. Screen 7 - Response from AR clerk for information [knowing how to follow-up with client personnel can affect the outcome of the engagement]. Screen 8 - Interviewing the credit manager [prior inquiries and procedures can trigger additional topics to investigate]. Screen 9 - Excerpts from board of director minutes [one of the many sources of evidence to be located and integrated]. Screen 10 - Making inquiries of the fixed assets clerk [students will be challenged by a diverse cast of characters]. Screen 11 - Fixed assets section of the interactive audit program [conclusions recorded here are woven into discussions with the controller later]. Screen 12 - Testing controls on paid invoices [SOX 404 addon allows testing operating effectiveness of internal control]. Screen 13 - Observing the physical inventory. Screen 14 - Accessing receiving reports on the computer [students can access information in the client's accounting system]. Screen 15 - Testing the accounts payable trial balance. Screen 16 - Accounts payable clerk responding to request for documents [students must use interpersonal skills to acquire needed information from the client]. Screen 17 - Negotiating with the controller [students must apply effective negotiation skills to persuade management to accept the audit findings]. Screen 18 - Scoring grid / performance report [sophisticated algorithms evaluate the student's work and provide online feedback to the student and instructor].