Theoretical Audit

Lane 2 Assessment

An authentic, industry-aligned audit where students investigate a simulated AI-driven organisation and develop critical professional skills.

Overview

This assessment adopts an authentic, industry‑aligned audit approach where students investigate a simulated AI‑driven organisation. Through structured interactions with AI “employees” and reflective engagement with large language models, students develop the critical reasoning, decision‑making, and evaluative skills required in modern professional environments. The assessment empowers students to direct their own inquiry, practise adaptive problem‑solving, and build confidence in navigating AI‑supported workflows.

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Dr Michael Borck
Faculty of Business & Law

About my unit: Faculty of Business & Law | Under 50 students | Hybrid | Individual work 


Dr Michael Borck, Lecturer in Business Information Systems from the School of Management & Marketing, shares his innovative approach to teaching AI-enhanced auditing through a dynamic, scenario-based assessment. His work explores how machine learning, information systems, and generative AI are reshaping professional practice, prompting students to engage critically with rapidly evolving technologies and develop the judgment required of modern business graduates.

This innovative assessment immerses students in a realistic information-security audit of CloudCore, a simulated AI-based organisation. Instead of analysing static case materials, students interact directly with AI-powered chatbots that role-play company employees – such as the CFO concerned with budget and risk or the IT Manager managing operational issues. These dynamic interactions teach students how to elicit information effectively, mirroring intelligence-gathering processes used in contemporary consultancy and audit environments. Students are encouraged to use a large language model of their choice as a “junior intern,” critically reviewing, refining, and validating all AI-generated content. This fosters strong evaluative judgment, professional communication skills, and responsible AI literacy. By navigating scheduled access windows, unexpected cancellations, and client-style constraints, students practise adaptability and develop workplace-ready audit capabilities.

Suggested Marking Criteria

Note: Marking criteria are suggested guidelines. Specific descriptions should be adapted to relevant content and learning objectives.