Virtual Reality Simulations for Audit Training

Abstract

Virtual Reality (VR) applications in higher education are emerging as powerful experiential learning tools, particularly in domains requiring procedural accuracy and real-world situational judgment. Audit training traditionally relies on textbook learning and case-based simulations, which fail to replicate real-time decision-making in complex business environments. This study explores the pedagogical potential of VR simulations in audit training, examining their impact on skill development, cognitive engagement, fraud detection, and audit documentation accuracy. Using a mixed-methods review of 42 empirical studies, the paper evaluates the effectiveness of VR-based training in comparison to traditional audit pedagogy. Findings indicate that VR improves experiential learning, professional judgment, and internal control testing, but challenges persist in software cost, faculty readiness, and integration with existing audit courses. A conceptual framework for implementing VR audit training in universities and professional certification programs is proposed