The reliability fortress: an AR-powered pedagogical framework for the trust services principles

Modern Accounting Information Systems (AIS) education faces a significant challenge in which students often perceive system controls as technical "silos" rather than critical management responsibilities. "The Reliability Fortress" is an Augmented Reality (AR) pedagogical innovation designed to bridge this gap for 4th-semester accounting students. By transforming the dense technical frameworks of COBIT 2019 Trust Services Framework into an interactive digital "Quest," this design provides a multi-sensory learning environment. The purpose is to move beyond rote memorization of the five principles of system reliability: Security, Confidentiality, Privacy, Processing Integrity, and Availability. Key features include a physical "Knowledge Map" poster that serves as a portal to four immersive AR zones. These zones simulate the learning objective as managing the security life cycle, enforcing data masking for privacy, and calculating recovery objectives to foster a "security-conscious" culture. This interactive approach allows students to better understand the element of system reliability and evaluate the cost-effectiveness of controls while preparing for professional roles in internal audit and management.