This case requires students to act as an auditor, working with real-life data to gain insights and make recommendations to management of the Louisiana Legislative Auditor (LLA)’s office. Students will download the dataset, create calculated fields and visualizations for analysis, and answer questions related to certain key performance indicators of financial health for local governments. They are also required to write a memo that discusses what areas have been identified that required additional audit procedures.
Although this case has primarily been used in audit and data analytics classes, it is easily transferable to a governmental and not for profit class or an accounting information systems class. Because not all students will necessarily have completed a governmental class, the case begins by providing some background information for the students so they will have a better understanding of the data they will be working with.
The 2018 Louisiana data for analysis GW...