... Microsoft Excel to demonstrate the process, applicability, and benefits of Benford’s Law by analyzing publicly available datasets on confirmed COVID-19 and credit card fraud cases. This hands-on exercise also enhances students’ Excel skills to extract, transform, and load (ETL) data and use various data...

.... The learning objectives are: (1) develop student knowledge and ability to conduct data preparation through the “Extract, Transform, and Load” (ETL) process; (2) expand student knowledge of data analytics and fraud investigation; (3) provide students with practice in fraud investigation skills, including...