Rapid technological changes, such as artificial intelligence, have transformed the auditing industry. The introduction of technology in the audit process led to automating some of the repetitive tasks performed by auditors (Eulerich et al., 2024). This led to various debates, including whether the audit profession is still relevant or whether auditors will be replaced by technology. The automation of tasks created a skill shift for auditors (Luthfiani, 2024), requiring institutions of higher learning to produce graduates who could be employable in the digital era (Hussin et al., 2023). Auditing students are expected to have skills that cut across technological, technical, and soft skills to fit in the digital era (Mistry, 2021; Hussin et al., 2023). Inadequate technical knowledge, poor communication, poor analytical skills, time and stress management, handling technology, leadership, conflict resolution, and ethics are some of the issues facing auditing graduates (Heang et al., 2019; Hussin et al., 2023; McKay & Sridharan, 2023). Moreover, poor soft skills among auditing students resulted in big auditing firms showing a preference for recruiting non-accounting graduates due to perceptions of stronger soft skills (Mistry, 2021). However, Lim et al. (2016) discovered that auditing graduates also lack real-world situation awareness. Most often, student’s challenges are fuelled by a lack of understanding of auditing concepts due to the practical nature of the subject, thus reverting to scram work. To enhance understanding and employability skills, in Auditing and Internal Controls 3 (AIC 3), educators incorporated activities such as practical class examples, external guest lectures and speakers, online internships, and group projects. This paper reflects on teaching and learning pedagogies employed by AIC 3 educators to make the subject understandable and generate employability skills required by employers in the digital era. Specifically, this paper focuses on the hybrid assignment as part of teaching and learning activities conducted within AIC3. Constructivism Theory of Learning The hybrid assignment follows a constructivist theory of learning. Constructivist theory is a leading educational philosophy that supports modern teaching and learning approaches (Qureshi et al., 2021). It is based on the idea that meaningful learning happens when people actively try to make sense of the world (Biggs, 2012). Constructivism places the students at Teaching Innovation for the 21st Century | Showcasing UJ Teaching Innovation Projects 2024 57
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