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Beth teaches an upper-level auditing class where course outcomes require the use of several higher-level thinking skills applied through complex business scenarios. Students must demonstrate that they can appropriately apply professional standards and respond to ethical dilemmas and other gray areas where conflicts of interest must be resolved--all while documenting their work for independent review. With so many higher-level thinking outcomes required of this course, Anne integrates several different kinds of assignments (low-stakes and high-stakes) to help students fully understand the steps of problem-solving, the importance of clear and accurate documentation, careful application of solutions, and precise communication.
Low-stakes interim assignments
Low-stakes interim assignments
Beth uses several low-stakes assignments (i.e., assignments that are ungraded or carry a lower percentage of the course grade than do higher-stakes assignments) to prompt students to consider the most important facets of a complex audit scenario. These include memos that address decision makers of different contexts. The memos must document and analyze procedures in addition to evaluating potential solutions including discussion of implications. Reflection is incorporated within the memos as students must justify their decisions and recommendations and identify specific challenges they encountered in working through the problem-solving process.
High-stakes summative assignments
High-stakes summative assignments
Beth uses exam prompts that ask students to synthesize what they have learned in the course, explaining complex concepts to outside audiences (incoming audit students). She carefully evaluates their responses to determine if/how well each meets the learning outcomes the exam assesses.
Follow-up reflection
Follow-up reflection
Beth asks students to write about what they learned in the course, specifically:
How has writing to decision makers in different scenarios helped you understand the importance of clear communication?
How has writing in these scenarios helped you understand issues particular to auditing? (Please provide examples.)
How has this course helped you determine or refine your professional career path? What have you learned about yourself and what you bring to the profession?
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