The court tests users’ knowledge of inventory procedures and their ability to apply professional skepticism and make ethical decisions to accurately audit companies. Points are awarded during each game when they ask relevant questions, identify errors, and follow proper follow-up procedures for each situation.

A one-credit “Surging Auditors” course is $29 with learners having one year from the date of purchase to take the course and earn credit. 

“Surging Auditors” has four stages, each presenting the learner with a task they must complete before advancing.

These stages are 1) Investigating and reviewing information about their virtual client; 2) Interviewing the virtual client to validate claims and uncover pertinent information; 3) Using the information gathered to complete a given task, such as performing an inventory count before submitting their completed work for evaluation; and, 4) Taking a final exam on the content addressed in the game to earn CPE credit.