My Instructional Model

By Meredith Hodge

EDID6503 Instructional Design, Theories, Models and Strategies

Trimester 1, 2014

UWI Open Campus

Course Coordinator: Dr Camille Dickson-Deane Course Facilitator: Dr Leroy Hill

Date Submitted: March 26, 2014

Introduction

Learning is a necessary part of human existence in which knowledge, understanding and skills are developed and refined. These are particularly important in the workplace, as they affect employee efficiency and productivity. Consequently, it is imperative that the work environment provide ample opportunities for learning and development in order to attract and retain loyal employees who will help the organization to achieve its objectives. This paper will review an instructional model that best describes the Internal Audit Departments environment and outline the instructional strategies that are prevalent. It will explain how the current model and elements from other researched models were used to create the IAUDs Model which best meets the training needs of the IAD in a structured manner. The enhanced benefits of the new model for the department will be highlighted. Further, the old and new models will be compared and contrasted.

Summary of Work Environment

The Internal Audit Department (IAD) is a small unit of the Government of Anguilla. Functionally the department reports to the Deputy Governor who is also the chairperson of the Audit Committee, and administratively to the Ministry of Finance. IADs role is to examine and

evaluate the adequacy and effectiveness of the internal control systems and the overall quality of performance of departments within the Anguilla Public Service, as well as its statutory Bodies. The aim of this is to provide independent, objective assurance and consulting activities that add value to, and improve departments operations. IAD helps the departments to improve their operation and accomplish their objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

Auditors are frequently confronted with unstructured problems which they must decipher in order to furnish top management with analyses, appraisals, recommendations, counsel, and information concerning the activities of the departments. The development of these skills is normally acquired through direct instruction as a result of on the job training, and collaborative work. The problem
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is that currently instruction is not structured and it is done in an ad-hock manner. Additionally, a training needs assessment and analysis was done prior to this project which revealed that entry level auditors have difficulty planning and conducting audits and producing quality reports because they are not specifically trained in auditing.

Intended Trainees Currently IADs workforce is made up of 10 auditors and an administrative secretary. The administrative secretary occasionally acts as an audit assistant depending on the volume of work at the time. The staff age ranges from 25 50 years. Generally the employees have all had some level of tertiary education. Auditors should develop core competencies of technical, interviewing, problem solving, critical thinking, interpersonal and writings and communication skills. Visual Concept that Best Represents IADs Current Environment The Direct Instruction concept most closely resembles IADs work environment instructional Style. However, not all aspects of it apply to this environment in the original manner intended and it is not implemented in a traditional classroom setting. Another key point to note is that there is no formal curriculum and so training is done based on actual requirements of the job (what should be done) and not on skills needed to do the job successfully. Learning goals are not explicitly stated hence, learning occurs as a result of verbal explanations provided by the mentor, observation as the job is undertaken, trial and error and experience rather than as an intentional process. Below in a depiction of the Direct Instruction concept which will be explained in the context of the IAD.

Figure 1. Direct Instruction Model - Image is a replica from Worksheets Library

Explanation of the Old Model of Instruction When a new employee joins the department they are given a brief orientation. They are orally informed of the established standard operating procedures and the best practices of IAD. The employee handbook which contains a copy of General Orders, Code of Ethics, Financial Instructions and other pertinent information is provided for them. Newcomers are also directed to the International Professional Practices Framework commonly referred to as the red book. These serve as the introduction to the world of auditing and set the stage for learning. To foster their development, new auditors are paired with more seasoned auditors who function as on-thejob trainers rather than expert teachers. They provide explanations as necessary during the auditing process. This approach has its drawbacks because the trainer may not provide effective explanations about the process, or may perform a procedure improperly and this would affect how the auditor develops. Further, individual trainers may apply the procedures which are being observed in different ways, as a result, consistency in application would be compromised and this is a critical factor in auditing. The new auditor is given more responsibility and guidance is provided as required. When the task is brought to a close (closure) the details of the tasks undertaken are reviewed and documented. Once the auditor has gotten some exposure they are assigned individual tasks for which they will
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be the lead auditor (independent practice). The auditor is expected to conduct interviews and gather information about the internal controls and fraud risk within the department associated with the assigned job. Scaffolding instructional approach is used here as it is easily incorporated in direct instruction. As stated on eduplace.com scaffolding is a concept based on the idea that at the beginning of learning, students need a great deal of support; gradually, this support is taken away to allow students to try their independence. Upon completion of the job the auditor must independently produce a report. The findings outlined in the report are evaluated (evaluation) by the IADs management team before distribution to the respective Head of Department. Other Models Researched ADDIE Model

Figure 2. ADDIE Model The ADDIE model which is an acronym for Analyze, Design, Develop, Implement and Evaluate is a useful instructional design model which dates back to 1975. It was originally created by the center for Education Technology Florida State University for the United States Army. This model was examined and was found to have a suitable framework to assist in the development of a training model that meets IADs needs. The analysis phase of the ADDIE model was used to gain a clear understanding of AIDs training needs, existing competencies, limitations with regard to training expertise and funding and the desired outcomes. The design phase assisted with the development of specific learning objectives, identification of topic content and selection of presentation methods and media, the exercises to be used, as well as, the assessment criteria. Development phase related to the creation and assembly
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of the learning material. This is to be followed by the actual implementation of the training using the material and activities planned after which an evaluation of the effectiveness of the training is done. ARCS Model

Figure 3. ARCS Model The ARCS Model is rooted in the expectancy-value theory posited by Victor Vroom. Two important assertions based on this theory are that in order for learners to exert effort they must first be interested in and value the task and must believe that they can be successful at it. ARCS is not only an excellent instructional design structure but it is also a great way to improve motivational quality which leads to learning success. The following is an explanation of its usefulness in an audit framework which will also be utilized in the new model. Attention The content of the training will be presented in a familiar way using a variety of methods that have visual, auditory and kinesthetic appeal. Real life scenarios will be presented in the form of case studies to grab the attention of the trainees and place the new knowledge in longterm memory. In addition, other instructional strategies will be used as a means of sustaining interest and motivation. Relevance The objectives outlined are designed to match the individual and organizations training needs and the content will be clear, specific and applicable to auditing. Confidence Trainees will be presented with challenging and meaningful opportunities for successful learning. The skills and competencies developed as a result of this will improve ability to perform their duties effectively thereby boosting their self-confidence.
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Satisfaction To provide intrinsic reinforcement, the course will be designed to be enjoyable rather than grueling and exhausting. Extrensic rewards such as positive and corrective verbal feedback will be used as motivators. Course evaluations will be done to provide two-fold benefits of student feedback and instructor feedback, respectively. Feedback to the student on their performance will be given throughout the training. Feedback from students to instructors will be used for future improvement in course delivery. Description of the New Model The new model is called the IAUDs Model. The name means Internal Audit Departments Model which was chosen because the model was designed for the IAD. This model was developed on the constructivist premise that people learn by doing; however, behavioral and cognitive approaches are also incorporated in the strategies to be applied. The goal of this model is to provide a structured framework in which training for entry level auditors can be delivered. The objective is to provide auditors with the means for acquiring the basic knowledge and skills necessary to plan, conduct and report on an internal audit engagement.

IAUDs MODEL

TEST
FAMILIARIZE

PLAN

EVALUATE MONITOR ASSESS ANALYZE REPORT PREPARATION

REVIEW DISSEMINATE

Figure 4. IAUDs Model IAUDs Model has ten (10) phases as follows:Familiarize knowledge and understanding of the Internal Audits legal and administrative framework, as well as that of the department or statutory body under review is necessary. The
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instructor will provide exposure to fundamentals that should be reviewed and why they are important to the audit process. Information regarding the various types of audits, the similarities and differences etc. will also be provided and instructions how each kind should be approached. Plan Before any major work begins it is imperative that planning be done. Objectives must be set, the audit scope and resources needed should be determined. Familiarization (knowledge of the business environment, potential risk, materiality, audit procedures etc) is critical to the planning stage as this will determine the approach to conducting the audit. Test Here the actual fieldwork will be conducted in fulfillment of the audit objective. Evaluate The standards required for an auditor to effectively evaluate audit results and determine whether appropriate audit evidence is gathered will be established at this phase. Reliability, relevance and usefulness of information to achieve the audit objectives will be covered. The evaluation phase will build on the knowledge provided in the previous stage. Monitor Instruction will be given on how to check for existence and function of internal controls within government departments that are intended to mitigate risks. Its relative importance in allowing auditors to detect fraud, errors, abuse and misappropriation of resources as well as system inefficiencies must be explained. Exploring these areas will reinforce the idea that monitoring is a vital tool that allows auditors to respond effectively to the needs of departments to minimize risk so that operations, productivity and profitability can be increased. Assess Risk assessments must be undertaken to determine if departments are operating properly and their internal controls, business processes and polices comply with established regulations. As such instruction must uncover statistical and non-statistical means of assessment. Testing techniques should be explained and demonstrated as these skills are also necessary to determine the accuracy of financial information and stated assertions. Analyze This consists of analyzing or verifying previously obtained information. Analytical evidence corroborates findings and can be used to compare existing information with policies, past operations and similar operations in other departments. This is useful in detecting trends and suspicious activity and to determine the cause and likely effects of any weakness and irregularity.

Report Preparation This phase draws on all existing knowledge and skills and will indicate if the auditor has fully grasped all that was taught and practiced over the duration of the course. Here all of the results of the internal audit will be communicated in a written report. The information provided should be accurate, objective, complete and timely. Review Auditors will be informed of what management will be looking for when the reports are reviewed. Management will then provide corrective feedback and adjustments will be made before the report is deemed fit distribution to the relevant department. Disseminate Once the report has been approved the report will be sent to the respective department and all others concerned including the Audit Committee. Instructional Strategies and Benefits to Internal Audit Direct Instruction strategy will be implemented in a formal setting and in a structured way. Multiple mediums for instruction will be used for variety to appeal to the different learning styles (tacit, visual and kinesthetic) to sustain interest. This strategy was chosen because it allows for the delivery of large amounts of information in a timely manner and it is perfect for teaching lessons and skills which are aligned with audit requirements. The instructor will be able to gauge students progress and provide additional information as necessary. It also makes it easy to utilize other instructional strategies. Some elements of the course will require individual work which will allow for independent practice and guided instruction. However, students will also be grouped to allow for collaborative learning when the case studies are used. The case studies will present relevant, real life scenarios that represent problems that auditors encounter. This will sustain their interest and attention and add value and meaning to them. Skills to be developed will match their needs and be useful for future tasks that will benefit IAD as well. Problem based learning which is designed to support the development and refinement of higherorder skills thinking skills (Savery, in Reigeluth & Carr-Chellman (2009) will be used. This will also have an element of hands on learning and user control as students will be allowed to access various live programs such as SmartStream, Standard Integrated Government Tax Administration System (SIGTAS) and Asycuda World which make learning enjoyable. They will be able to
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synthesize the knowledge from several sources as the conduct audits to come up with viable solutions and be able to compose a quality reports. As students learn how to meet the performance requirements of the job function their levels of confidence will increase. The feedback given

throughout the course will aid with personal and professional development. The IAUDs Model is the best model because the meets the needs of learners and the quality of the IADs output will be greatly enhanced. Table 1. Similarities and Differences of the Direct Instruction Model and IAUDs Model BASIS of COMPARISON SIMILARITIES & DIFFERENCES
Direct Instruction Concept Instructional Approach Direct instruction, peer collaboration, hands on learning, scaffolding and independent practice strategies were used to enhance learning. IAUDs Model Direct instruction, peer collaboration, instructional simulation, problem-based learning, hands on learning, scaffolding, independent practice and review are some strategies to be used to increase learning. Design is intended to promote the development of specific knowledge and skills necessary for planning, conducting and reporting on audits in a consistent manner. Content will be ordered sequentially to for clarity and to support understanding and personal and professional development. Instruction will now be highly structured and intentional incorporating the first principles of instruction, Gagnes Nine events if instruction and concepts of ADDIE and ARCs models to address learner needs and bring personal appeal and motivational factors into the learning experience. Now evaluation will be an ongoing process and corrective feedback and guidance is provided through out the audit process.

Design

No design therefore learning was dependent on the auditors on-the job experience, observation and trial and error. Instruction was given based on what should be done and not in any particular order. Generally instruction was executed in an unstructured and informal way.

Content

Instructional Delivery

Evaluation

The only form of evaluation done prior was when the draft audit report is submitted to management for review.

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Research and Reflection Paper The purpose of this assignment was to review instructional models in general and create an instructional model that best described my working environment which is audit based. It was an incredibly difficult task to find a model that epitomized the Internal Audit environment as it is now, as training is normally unstructured and informal. I began the process by looking at the department and training on the whole. My initial response was to try to fix everything that was wrong in the department with my new model. This became overwhelming and after explaining my dilemma to a colleague it quickly became apparent that what I was attempting to do was simply impractical given my current level of expertise. Therefore, I revisited the problem by assessing the training needs of the department and narrowing my focus to the subject of planning and conducting audits the heart of producing quality reports. This is an area that is challenging for most beginners and drawing from my own experience as an auditor, it is absolutely necessary for training to be offered in this regard.

After my area of concentration was established I proceeded to conduct research examining various instructional models and approaches. Some of the models were familiar, while others were not. This was an odious task that required some dedication and focus and at times I found myself badly in need of guidance since I was unsure of how exactly the task should be done. The fact that I thought that my work environment was also unique made this more challenging. In the end, I decided to use the Direct Instruction, ADDIE and ARCS models. Elements of these models are incorporated into the strategies for the new model which I named the IAUDs Model because it was designed for the Internal Audit Department.

In designing the model I was forced to reflect on some things that seemed complex to me when I began my work as an auditor and that I have seen others struggle with. This motivated me to try to incorporate methods to address those things in the model so that life would be easier for those who enter the department going forward.

Nevertheless the exercise provided some valuable experience on what my life ahead will be like. It enabled me to practically apply some of the information which before this point I had only read
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about. Although I had numerous shortcomings, including organizing my writing to reflect my internal thought process, this experience has been rewarding. I have gained a greater understanding of the design process which has given me a new appreciation for it. I thought that the time given in which the assignment was to be completed was a major limitation. However, I learned a few things about myself in the process including the fact that I have long way to go and I need to explore my creative side more. On the positive side I have developed stronger organization and coping skills and have found great mutual support within my learning community.

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References:
Driscoll M.P. (2005). Psychology of Learning for Instruction.USA.Pearson Institute of Internal Auditors. Guidance & Standards International Professional Practices Framework. Retrieved from. https://na.theiia.org/standards-guidance/Pages/Standards-and-Guidance-IPPF.aspx (Accessed March
25, 2014)

Isman, K. (2011).The Turkish Online Journal of Educational Technology, volume 10 Issue 1(January 2011). Retrieved from. http://files.eric.ed.gov/fulltext/EJ926562.pdf

(Accessed March 23, 2014)

Keller, J.M., & Suzuki, K. (1988). Use of the ARCS Motivation Model in Courseware Design. In D. H. Jonassen (Ed.), Instructional Designs for Microcomputer Courseware. Hillsdale, NJ: Lawrence Erlbaum.

Lewis, B. Scaffolding Instructional Strategies. Techniques to Scaffolding Learning in Elementary School . Retrived from. http://k6educators.about.com/od/helpfornewteachers/a/scaffoldingtech.htm (Accessed March 25, 2014) Reigeluth C. M., Carr-Chellman (2009), Instructional Design Theories and Models, Building a Common Knowledge Base (Volume III), NY & London, Routledge, Taylor and Francis Group Useful Instructional Strategies for Literature-Based Instruction. Retrieved from. http://www.eduplace.com/rdg/res/literacy/lit_ins4.html
(Accessed March 20, 2014)

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Wiley, D. A. (2002). Connecting Learning Objects to Instructional Design Theory. A Definition, a Metaphor, and a Taxonomy. In D. A. Wiley (Ed.), The instructional use of Learning Objects. Retrieved from. http://reusability.org/read/

(Accessed March 23, 2014)

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