Geographic Information Systems—A Scavenger Hunt for Accounting and Auditing

Abstract

This experiential exercise provides an opportunity for students to learn how accounting and audit practices can be augmented using Geographic Information Systems (GIS). We illustrate how GIS aids in the collection of accounting data, verification of assets, risk assessment, and internal controls. Using a GIS field collection app, the students were provided a list of assets to locate and audit at their college/university. After completing the exercise, 70 senior-level accounting students at a public university provided feedback related to their experience and the effectiveness of GIS as a data collection and audit tool. The results of the questionnaire revealed that students found the GIS technology useful in data collection and analysis for both accounting and auditing, as well as for reinforcing the audit concepts taught in the classroom. Data Availability: Efficacy data are available from the authors upon request.