The case provides a comprehensive and practical examination of the US federal government’s financial practices, challenges and reporting standards. By exploring the sustainability of the current fiscal path, students will engage in critical thinking about the US national debt, spending and the econo...

This curriculum offers an opportunity for students to learn and think critically about the purpose of auditor independence, the regulatory bodies who oversee independence and their personal professional and ethical responsibilities related to independence. ​This curriculum materials includes slides,...

In this case, students gather data to perform an internal audit of travel expenses for Fairfield Inc. Employees have submitted trips for reimbursement that include the address from which the employee left, the address to where they traveled and the employee's self-reported mileage for the trip. Stud...

In this case, students are expected to automate the selection of a sample of expenses for testing for audit purposes based on: (1) a systematic selection of key transactions above or below a specified threshold and (2) a random selection of non-key transactions that do not meet the specified thresho...

This case can be completed without covering the overview presentation, although it is not ideal to do so. Select elements of the overview presentation are repeated at a high level and can be reinforced if the presentation has already been covered before beginning the case (definition of RPA; account...

Tailored for sustainability, business or accounting courses, this three-part case delves into the sustainability aspects of solar energy manufacturing. Students employ large language model (LLM) AI tools, research, critical thinking and professional skepticism throughout the case.

Part 1: Sustaina...

This case can focus on generative AI and Alteryx as technologies, but the primary focus is the critical thinking involved in thinking about fraudulent data. In Part 1, students take on the role of the client and generate a fake data set. In Part 2, students are asked to design audit tests to determi...

Knowing how to work with AI Large Langauge Models( LLMs), called prompt engineering, has become an important emerging technological skill. At its core, prompt engineering is about harnessing the power of language models to perform specific tasks by providing them with clear, concise and effective in...

Students are asked to perform a cutoff analysis of Needles, Inc. using the DataSnipper technology. Cutoff tests are used in an audit to test management’s assertion that recorded transactions occurred during that period and provides evidence of the accuracy and completeness of a company’s financial s...

In this case, students will use the DataSnipper technology to help them review expense reimbursement receipts for an IT Consulting firm. Students are asked to review the legitimacy of each expense and to review compliance with established company policies and procedures.

Suitable courses: Account...

The Process Mining Event Log Generator (PMELG) tool is a macro-enabled Excel workbook that generates data for the order-to-cash process for use in process mining applications. Process mining uses event logs from an organization's database systems to deeply analyze a process. The PMELG tool allows yo...

This case is Part 2 of a case series that provides an opportunity for students to explore XBRL data from the Security and Exchange Commission’s (SEC) Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system. This case provides an opportunity for students to explore Inline XBRL data from the...