Professional skills development in financial auditing students: Evaluation of an experience between universities of Spain and Mexico

In the context of the present process of renovation of the educational methodologies at the University, this paper collects the basic elements from an innovative teaching experience carried out with undergraduate students of Financial Auditing. Two universities from Spain and Mexico were involved. With the case study Os didactic technique, and in a virtual learning environment based on the use of ICT, the educational intervention pursued to develop some of the professional skills emphasized by the IFAC (2008) in the students. The analyses are based on the evaluation of the students' perception and on the assessment of learning evidences by instructors. Among other advantages, the results show the effectiveness of the educational intervention in developing different types of skills, as intellectual, interpersonal and communication skills. Furthermore, some difficulties were identified, which will have to be taken into account for future teaching experiences of this nature.