Swanson's, Inc. Interactive Simulation ™ is an interactive game that allows students to experience a simulated SOX 404 compliance engagement, which allows them to role-play what it would be like to evaluate a company's internal control using the COSO Integrated Framework of Internal Control.

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Introduction - The following is a series of screen shots, which illustrate the interface of the game: the student consultant's virtual desk (where evidence is stored and the internal control evaluation is coordinated, the dialoguing engine (which allows branching conversation with the client), the work program (which describes what to do), evidence screens (where various types of evidence are displayed), and an optional scoring grid (which provides feedback and measures learning). Screen 1- Login screen [to access game, students must login with user name and password]. Screen 2 - Scrolling introduction [provides background information about the company and the assignment]. Screen 3 - Initial briefing from the financial manager [provides initial contact and general instructions]. Screen 4 - Planning Module virtual desk [used to store information gathered and initiate contact with evidence sources]. Screen 5 - Planning Module begins with financial manager [to obtain instructions for planning the engagement]. Screen 6 - Planning Module interview w/ internal auditor [using dialoguing engine to acquire information about the control environment]. Screen 7 - Planning Module conclusions [this is where students enter planning conclusions into the work program]. Screen 8 - Entity-level Control Module Interviewing the IA [this is where students find out about the client's entity-level controls, including their governance structure and code of ethics]. Screen 9 - Entity-level Control Module further evidence inquiry [more specific questions can be asked about the client's ethical values]. Screen 10 - Entity-level Control Module [this is where students enter their conclusions with respect to COSO 13 control environment principle 1]. Screen 11 - Activity-level Control Module [in this module walkthroughs are obtained and the expenditure and revenue cycle controls are evaluated]. Screen 12 - Activity-level Control Module expenditure cycle conclusion [used by students to record their evaluations of the expenditure cycle controls]. Screen 13 - Activity-level Control Module revenue cycle internal control questionnaire. [used to help students evaluate the revenue cycle controls]. Screen 14 - Optional Performance Report [sophisticated AI algorithms can - if selected - evaluate the student's work and provide online feedback to the student and instructor].