Swansea University educators have been using virtual reality (VR) to provide immersive case studies to students studying auditing for many years.
The aim of this innovative role play assessment was to introduce students to a real life audit case study of the annual stock take, viewed through VR and subsequently challenge management on issues they found. The aim is to encourage students to analyse information, develop a plan, use their verbal and reasoning skills to communicate their questions in order to form an opinion with increased confidence in communication.

Using the immersive technology, students were required to format a constructive question plan which through role play they questioned a director (an A&F colleague) and discussed the appropriate audit response and the effect on the audit opinion.

At the end of the session, feedback was undertaken using a voluntary questionnaire.
Feedback from the students was extremely positive with their confidence growing throughout the session. Students reinforced their learning in the subject area through their analysis and verbal communication.

To implement this case study the educators required use of VR headsets and the collaboration of a suitable, willing colleague.
The students were able to gain an insight into the real world of communication skills and gaining an important understanding of information analysis.
Aims of the formative assessment is to provide students with increased communication, verbal and employability skills that will be attractive to future employers.

Keywords: Education, communication, virtual reality, role play.