This case provides students with an opportunity to identify employee expense reimbursement fraud, recognize red flags, test for fraud using a variety of descriptive and diagnostic data analytics techniques, and effectively communicate the results in a professional manner utilizing both written communication and data visualizations. This case is adaptable to multiple classes, supporting the integration of teaching data analytics across the accounting curriculum.
The suggested data analytics methodology is provided to instructors for implementation in Excel, which is the most commonly used software across firms as well as software similar to the java-based spreadsheet software students will utilize on the revised Certified Public Accountant (CPA) exam, beginning in 2024. However, by design, the case can be deployed utilizing a software-agnostic approach, as a variety of data analytics platforms can be used to complete the requirements, such as Tableau, ACL, IDEA, and Power BI, based on the instructor’s preferences and course...
