Using a simple game to introduce accounting students to certain internal control concepts

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 can stimulate class participation and achieve greater understanding of these fundamental internal control concepts.