Red Flags Accounting Fraud Game Simulation

The case describes the Red Flags game simulation, a single-player game that is complementary to seminar teaching, and provides more flexible experiential learning opportunities for students. It is aimed at teaching students the internal control and fraud prevention concepts covered in Singapore Management University’s Accounting Information Systems course.

The role of this course is to provide a specialised in-depth accounting course that addresses these key notions: role of information systems within accounting; documentation of accounting information systems including data flow diagrams and flowcharts; database management, processes and modelling; exposures and risks associated with accounting information systems; evaluation of information technology internal controls and impact on internal control; impact of information technology on the audit process; relationship of accounting information systems to major processes of the business cycle; and development, design and analysis of accounting information systems.

The key learning objectives of the Red Flags game simulation include the understanding and application of concepts related to audit, ethical principles relevant to accounting professionals, and the role of internal control in an accounting system.

Inspection copies and teaching notes are available for university faculty. To receive an inspection copy and teaching note, please email ccxshop@smu.edu.sg with your registered faculty email ID and a link to your contact information on the faculty directory at your university as verification. An inspection copy and teaching note will then be sent to your faculty email account.

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·      The Case (SMU-26-0012)

·      Teaching Note (SMU-26-0012TN)

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·      The Case (SMU-26-0012)

·      Teaching Note (SMU-26-0012)

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·      The Case (SMU-26-0012)

·      Teaching Note (SMU-26-0012)