Cyberattacks, Mitigation, and Regulation: An Active Learning Instructional Resource for Accountants

• In Event: Teaching Cases

Abstract

This paper presents an instructional resource developed around the U.S. Department of Defense CyberProtect simulation. Employing hands-on, authentically situated problem-solving, students actively learn about cyberattacks, potential mitigation strategies, and professional regulations. Students assume the role of a systems administrator purchasing tools and experimenting to defend against possible random cyberattacks for one round of simulation (approximating four quarters of a fiscal year). Additionally, students research professional standards related to cybersecurity and information technology outsourcing. Results from a repeated measures study suggest that students increased their level of understanding by deploying significantly more effective mitigation tools in the post test. Additionally, 100% of the students reported that they enjoyed the assignment.

Authors

• David C Hayes, James Madison University

• Ann D O'Brien, University of Wisconsin-Madison

• Chelley M Vician, University of St Thomas - St Paul