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Title: Using Visualization Software in the Audit of Revenue Transactions to Identify Anomalies

Title: Using Visualization Software in the Audit of Revenue Transactions to Identify Anomalies

II. Introduction:

In this project, you will use Tableau, data visualization software, to audit revenue

transactions to identify anomalies. The project includes a group component to reflect

the collaborative nature of accountants who must work together on audit teams. You

will be randomly placed into an online discussion group in LEO. The purpose of the

online discussion group is to help one another learn how to use Tableau and make

decisions regarding the results of your data analysis. Participation in the online

discussion group is mandatory.

After collaboratively discussing the case with your colleagues (classmates) in the online

discussion group, you will write and submit an individual report written in your own

words and prepare an audio-enhanced presentation to present to your boss (professor).

The project provides opportunities for you to further develop the following

competencies:

Accounting Competencies:

Risk assessment, analysis, and management

Reporting

Technology and tools

Business Competencies:

Governance perspective

Professional Competencies:

Communication

Critical thinking / Decision Making

Professional behavior

Collaboration

Scenario:

You are a senior auditor at the CPA firm of Aoife & Josephine, LLC. Your manager

(professor) calls you into her office to discuss the use of Tableau, data analytic and

visualization software, on an upcoming audit for a client. She highly suggests you learn

how to use Tableau to perform data analytics on sales revenue. Further, she suggests

you read the following articles to prepare for this audit:

 Cao, M., R. Chychyla, and T. Stewart. 2015. Big Data analytics in financial

statement audits. Accounting Horizons 29 (2): 423–429.

 Raphael, J. 2017. Rethinking the audit. Journal of Accountancy 223 (4): 28–32.

 ICAEW. (2016). Data analytics for external auditors. International Accounting,

Auditing, & Ethics. Use as a reference.

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III. Steps to Completion

Step 1: Read the articles recommended by your manager (professor) to gain an

understanding about how big data, data analytics, and new technologies are

transforming external audits.

Step 2: Read the case: Using Visualization Software in the Audit of Revenue

Transactions to Identify Anomalies, which is posted in LEO: Content>Learning

Resources>Projects & Rubrics.

Step 3: Review resources to learn how to use Tableau in Appendix A on the last page

of this document. Collaborate with your online discussion group to learn Tableau tips.

Step 4: Complete the case requirements that start on page 35 of Using Visualization

Software in the Audit of Revenue Transactions to Identify Anomalies.

Step 5: Complete one additional requirement not included in the case; an audioenhanced presentation.

Prepare an audio-enhanced PowerPoint presentation to present your findings to your

manager (professor).

The PowerPoint presentation includes the following:

 First slide: Project title and your name

 Second slide: Introduction to the project

 Multiple slides: Graphs, tables, and other data visualization tools to explain your

findings

 Last slide: Summary of your findings and or concluding thoughts

 Note: speakers notes must be written under each slide. Use your speaker’s notes

to create the audio enhanced PPT presentation. It should be suitable for

presenting to your boss (professor).

IV. Deliverables

 Submit all files in your Assignment folder in LEO.

1. Report to the boss in MS Word

a. Using the report template in Appendix C in the case study.

b. Include a Reference page and cite all sources in APA Style

2. Audio-enhanced PowerPoint presentation with speaker’s notes

V. Rubric:

You will find the rubric in LEO under Content>Learning Resources>Projects & Rubrics.

VI. Helpful hints

 Read the grading rubric before beginning the project to fully understand the

requirements; ask questions about the requirements if needed.

Page 3 of 5

 All deliverables will be automatically submitted to Turnitin (TII). If you submit a

draft version before the due date, you may check back to see the Similarity Score

TII generated and make edits if necessary. Only the last version you submitted

will be graded by your professor.

 Review the writing resources in Learning Resources under Content.

 Consider using a writing tutor by clicking Tutoring Assistance under Resources in

the top menu bar and selecting Submit a paper for review.

 Seek feedback before submitting your final version for a grade.

o Ask a classmate, friend or family member to read your report, watch your

presentation, and share constructive feedback to help improve your final

version.

 It is fine to quote sources to illustrate or support your own thoughts, however,

every graded assessment in graduate accounting courses will be based on the

content you have thought about and you have written in your own words. To

properly guide you, I need to read your thoughts and interpretations and observe

you making presentations which demonstrate your comprehension of the

learning goals and ability to perform the competencies.

 Submit all required files on or before the due date. Review the Late Policy in

Learning Resources. No assignments are accepted after the last day of class

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