Reform and Practice of the AI-Enabled BOPPPS Teaching Model Guided by Ideological Education in the Course of <i>Internal Audit Practice</i>

《内部审计实务》课程在教学实践中存在思政融入不足、实务操作薄弱、内容理解难度大和互动参与性低等问题，制约了审计类人才的综合能力培养。为破解上述困境，本文在“立德树人”理念引领下，探索构建“人工智能(Artificial Intelligence, AI)赋能 + BOPPPS (Bridge-in, Objectives, Pre-assessment, Participatory Learning, Post-assessment, Summary)结构 + 线上线下融合”的教学新模式。通过引入AI平台、审计机器人(RPA)等工具，配套导学资源、智能题库和流程任务，搭建以任务驱动与价值导向为核心的教学体系。课程以BOPPPS六步法为框架嵌入AI技术，实现教学目标的动态调整与个性反馈，强化学生的思辨能力与审计实践素养。教学实证结果显示，该模式在提升学生学习成绩、实践参与度与价值认同方面成效显著，具有良好的推广前景与优化空间。研究表明，AI + BOPPPS模式能够有效推动经管类课程中知识传授、能力培养与价值引导的有机融合，为新时代审计人才的教育改革提供了实践路径与理论支撑。The course Internal Auditing Practice faces several challenges in current teaching practice, including insufficient integration of value education, weak operational training, high content complexity, and low student engagement. These issues hinder the development of students’ comprehensive competencies in auditing. To address these problems, this study, guided by the educational philosophy of “fostering virtue through education,” explores an innovative teaching model that integrates Artificial Intelligence (AI), the BOPPPS framework (Bridge-in, Objectives, Pre-assessment, Participatory Learning, Post-assessment, Summary), and hybrid online-offline learning. By incorporating AI platforms and Robotic Process Automation (RPA) tools, alongside guided learning resources, intelligent question banks, and process-based tasks, a task-driven and value-oriented teaching system is established. AI technology is embedded into the BOPPPS structure to enable dynamic adjustment of teaching objectives and personalized feedback, thereby enhancing students’ critical thinking and practical auditing competence. Teaching experiments show that this model significantly improves student performance, engagement, and value recognition, demonstrating strong potential for further promotion and refinement. The findings suggest that the AI + BOPPPS model effectively promotes the integration of knowledge transfer, skills development, and value education in business and management courses, offering both practical pathways and theoretical support for the reform of auditing education in the new era.