This case series focuses on data normalization and writing SQL queries of a relational database to answer accounting questions. The real-world data represents travel expenses of Canadian government workers. These cases can each be assigned independently, or they can be sequenced to provide an overview of relational databases and introduce SQL queries.
Case 3: Auditing SQL-This case requires students to write SQL queries to answer nine auditing questions. Students also generate and answer their own questions. The SQL queries are more complex than the basic SQL case and can be categorized as intermediate to difficult.
Suitable courses: Accounting information systems; Auditing (external or internal); Data analytics; Fraud; Managerial
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