1) The document discusses evaluations of an audit simulation used at three UK universities from the perspectives of students. 2) Student survey results found that the majority of students across the universities agreed that the simulation helped them learn about the audit process and insights into real audits. It also helped develop professional skills. 3) Some students provided positive feedback that the simulation made audit more interesting and clarified lecture concepts, while a few commented that navigation and finding documents needed improvement.

1. Sharing experiences and
student feedback
Sharing experiences of working with the
simulation, how the simulation can help student
learning and student views on the simulation:
Session co-presented by:
•UWE - Susan Whittaker and Glenn Duckworth
•Leeds Metropolitan University - Julie Barnaby, Senior
Lecturer
•Worcester University – Jamie Wells, Senior Lecturer

2. Evaluation - Student views
• In the academic year 2013-14, the simulation
was used at three institutions in the UK:
– The University of the West of England (UWE)
– The University of Worcester
– Leeds Metropolitan University
• Student views were collected from two
questionnaires – one distributed mid-term
and one at the end of the simulation.

3. Evaluation - Student views
• Mostly of open ended questions, asking for
views on the simulation – both positive and
negative aspects and suggestions.
• Final questionnaire also made use of fixed
response questions
(Possible responses: Strongly
disagree, disagree, agree, strongly agree).
• No final questionnaire data from Leeds Met.
as yet, as the simulation is still in progress.

4. Cohorts and response rates
• 239 students were enrolled across the three institutions.
Cohort size Mid-term survey
responses
Final survey responses
UWE 77 48 (62%) 40 (52%)
Worcester 22 19 (86%) 12(54.5%)
Leeds Met. 140 48 (34%) -
Total 239 115 (48%) 52 (52.5%)
[Leeds Met. excluded
from percentage]

5. Was the simulation useful?
Percentages of
respondents who
agreed or strongly
agreed:
UWE: 97.5%
Worc: 100%
0 1
25
14
0 0
7
5
0
5
10
15
20
25
30
Strongly
Disagree
Disagree Agree Strongly
Agree
The audit simulation has helped me to
learn about the audit process and the
issues involved
UWE
Worc

6. Was the simulation useful?
Percentages of
respondents who
agreed or strongly
agreed:
UWE: 87.5%
Worc: 91.5%
1
4
25
10
0 1
5 6
0
5
10
15
20
25
30
Strongly
Disagree
Disagree Agree Strongly
Agree
I think the simulation has given me
an insight into a real life audit
UWE
Worc

7. Was the simulation useful?
Percentages of
respondents who
agreed or strongly
agreed:
UWE: 75%
Worc: 91.5%
0
10
25
5
0 1
8
3
0
5
10
15
20
25
30
Strongly
Disagree
Disagree Agree Strongly
Agree
The simulation has helped me to
develop professional skills that I will
be able to use in the work place
UWE
Worc

8. Was the simulation useful?
Percentages of
respondents who
agreed or strongly
agreed:
UWE: 87.5%
Worc: 91.5%
1
4
21
14
0
1
5
6
0
5
10
15
20
25
Strongly
Disagree
Disagree Agree Strongly
Agree
I think I learned more about
conducting an audit because of the
simulation than I would have by more
traditional learning methods
UWE
Worc

9. Was the simulation useful?
Percentages of
respondents who
agreed or strongly
agreed:
UWE: 87.5%
Worc: 91.5%
1
4
28
7
0
1
8
3
0
5
10
15
20
25
30
Strongly
Disagree
Disagree Agree Strongly
Agree
I have been able to put classroom
theory into practice during the sim.
UWE
Worc

10. ‘Are you glad you took part in the simulation?’
Yes No
UWE 35 (87.5%) 5 (12.5%)
Worcester 12
(100%)
0
(0%)
Leeds Met. - -
Total 47
(90.5%)
5
(9.5%)

11. Student comments - usefulness
Liked that it gave a practical
side to audit. Actually made
the whole topic clearer.
Meant that audit became
more interesting which
meant better
understanding.
[UWE, mid-term survey]
Helped enormously,
clarified everything what
was being said in
lectures. Really helped
and advanced my
learning and knowledge
[Leeds Met, mid-term
survey]

12. It provides a practical way
to identify the stages of
the audit process. This
means that the theory can
be applied to the audit
simulation rather than
just studying theory.
[Worcester student]
Student comments - usefulness
Amazing resources – great
idea. Provides practical
participation in the audit
module which is
otherwise quite difficult to
understand.
[UWE student]
Helped enormously, clarified everything
that was being said in lectures.
[Leeds Met. student]

13. • Majority of comments on usefulness were
positive. But a few negative comments too...
Due to previously working in audit I found it
tedious and slow. However I do value the more
practical approach. [UWE student]
Student comments - usefulness

14. It was fun and
different. I engaged
more with the
module because of
it.
[UWE student]
Interest and engagement
Much more fun and
exciting than just reading
a book.
[Leeds Met. student]
Makes the work more
enjoyable.
[Worcester student]

15. I liked the video
interviews – made it
feel more realistic
and I got a better
feel of staff than on
paper.
[UWE student]
Audio visual aspects
It was really helpful
because we listen real
life conversations,
interviews etc. I really
enjoyed it.
[Leeds Met. student]
The videos of interviews and
premises helped to visualise
a real-life case study.
[Worcester student]
A bit silly sometimes with the
audit videos.
[Worcester student]

16. Usability – navigation and documents
• This theme was quite divisive...
• many respondents said that navigation and
usability was good;
• a roughly equal number said usability was a
problem – particularly relating to finding
relevant documents.
• Documents – again, a split in views – some
said they needed access to more information
to complete tasks.

17. Good detail,
including all the
documents
needed.
[UWE student]
The view/processes were fine,
but lack of documents such as
cash book journals, credit
documents
[UWE student]
Some things required to complete
weren’t available. Things like finding
relevant information sometimes just
weren’t there, meaning some parts of
the task were difficult to complete.
[Worcester student]
Documents

18. Easy to access, nicely
organised and
documents are easy to
find in the virtual filing
cabinet.
[UWE student]
All documents were well laid
out, so could find the right
document when needed.
[Worcester student]
Usability – navigation, docs etc.
Structure needs work – it
can take time to find
what you are looking for
[Leeds Met. student]
Set out clearly
[Leeds Met. student]