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.
http://ezproxy.umuc.edu/login?url=http://search.ebscohost.com.ezproxy.umuc.ed
u/login.aspx?direct=true&db=bth&AN=103541034&site=eds–live&scope=site
• Raphael, J. 2017. Rethinking the audit. Journal of Accountancy 223 (4): 28–32.
http://ezproxy.umuc.edu/login?url=http://search.ebscohost.com.ezproxy.umuc.ed
u/login.aspx?direct=true&db=heh&AN=122600698&site=eds–live&scope=site
• On the ICAEW Website, you may download an excellent report:
ICAEW.com. (2016). Data analytics for external auditors. [online] Available at:
https://www.icaew.com/-/media/corporate/files/technical/iaa/tecpln14726-iaae-
data-analytics—web-version.ashx [Accessed 13 Jul. 2019].
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: Contents>Course
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 audio-
enhanced presentation or video of yourself presenting your findings.
Prepare a video or audio-enhanced PowerPoint presentation to present your
findings to your manager (professor) and audit team (classmates
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