ABSTRACT: The WorldCom fraud was detected by an internal auditor running Access queries, highlighting just one reason for gaining advanced querying skills. This case will develop your technical querying skills and, in addition, will foster teamwork as you work in small groups acting as an outsourced internal audit team taking on Agile Machinery Group, Inc. (AMG) as a first-year client. You are tasked with analyzing the nearly one million records that make up the journal entries of an actual privately held company that employs an array of processing modules and ledgers as well as a manually managed general journal. Using your institutional accounting knowledge, you must consider what the journal entries from each processing module should be, and then compare these expected entries to the actual entries made by company personnel and inquire as to any differences. Further, using critical thinking skills and advanced querying techniques, you must isolate other journal entries that should be studied more in-depth for appropriateness using the “Who, What, When, Where, and Why” approach as defined by Lanza and Gilbert (2007a).

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