Processing Integrity Challenge!

Susan Moncada (Indiana State University, US)
Michael Seda (St. Augustine's College, US)
Session Information
July 12, 2011 - 2:00pm
Session Type: 
MERLOT Award Winner
Virtual Session
Session Chair: 
Patricia Feller

The Processing Integrity Challenge makes use of game theory to help students learn how to determine relevant application controls for accounting systems to ensure processing integrity is achieved. It specifically addresses source data, data entry, processing, and output controls. The playing format is an adaptation of the television game show, Jeopardy, which is a novel way to reinforce concepts and provide immediate feedback to confirm students' knowledge. This presentation will show users how this version of the Jeopardy game was developed as well as explain how users can adapt the game to suit the needs of their own classes.

Extended Abstract

2011 MERLOT Award Winner - Business

Lead Presenter
Susan Moncada Susan Moncada, Ph.d, CPA is a professor of accounting at Indiana State University and has been on the MERLOT Business Board since 2000.  She is currently serving as Associate Editor of the Accounting sub-discipline. She was the 2005 MERLOT volunteer of the year and also a past recipient of the Scott College of Business Distinguished Teaching and Service Awards. Susan teaches accounting information system, governmental and not-for-profit accounting, and principles of financial accounting. She is also a test item writer and reviewer for the Uniform Certified Public Accountant examination for ACT., Inc. Recent research interests include performance assessment and fraud in the not-for-profit sector.
Mike Seda Dr. Mike Seda is a CPA, CFE, CFF, Realtor, DBA, and Ph.D. with over 30 years of combined experience as an accounting professor and practitioner who enjoys sports and teaching. Currently, Dr. Seda is the Chairperson of the Department of Business Administration at St. Augustine’s College and the owner of small accounting practice in Raleigh, North Carolina. Dr. Seda is considered an expert in the areas of taxation, financial management and forensic accounting education and recently received a Certificate of Merit for outstanding character and excellence in contributing to the literature for advancement of management accounting and financial management by the Institute of Management Accountants (IMA).



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