The Teaching Notes are arranged into two sections: activity preparation (“Audit Escape Room Setup”) and the puzzle solution guide (“Teacher Solutions and Hints”).
Whether the instructor chooses to use the physical Breakout EDU kit or the Lock Combination Entry Worksheet determines how much advanced preparation is needed to set up the escape room. The link to the downloadable Lock Combination Entry Worksheet is located in the supplemental materials. When a lock code is entered into the yellow box therein, the conditionally formatted spreadsheet will indicate correctness by highlighting the cell in green (correct). If the Lock Combination Entry Worksheet is used, complete step one below and prepare the USB drive to be provided when the team solves the fraud scenarios puzzle. If using the electronic transmission option as described in the “Key Activity Decisions” subsection of the Instructor Guidance, the necessary case files may be shared via web link or...
