EY has developed a leading-class analytics platform, EY Helix, for use by its Assurance practice to leverage analytics techniques and technologies to bring more improvements and quality to each audit. EY Helix is a proprietary tool and not available for the classroom. However, the EYARC has developed EY Helix General Ledger Analyzer for students, a simplified tool based on elements of EY Helix designed specifically for the classroom and using Tableau Desktop software. The tool helps students simulate real-world audit analytics procedures by using similar data, analyses and tools used by professional auditors.

Students can utilize this tool while completing a series of cases for Peach State University Hotel. Students do not need to know how to develop analytics and visualizations in Tableau to complete the case. A full user guide for the tool is provided for the students to help them navigate and understand the purpose of each analysis within the tool.

Fraud lecture, presentation and case:

• The lecture and presentation materials provide students with background for detecting fraud through the use of audit data analytics techniques, including the following procedures:
• Testing the effectiveness of controls over journal entries to assess fraud risk
• Substantive analytical procedures to detect fraud
• Journal entry testing to detect fraud This case requires students to use the EY Helix General Ledge Analyzer for students tool to identify journal entries that might be considered fraudulent. A separate user guide is provided to discuss case approaches depending whether other cases in the case series have been completed or not.

Suitable courses: auditing (external or internal); forensics, data analytics

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