Teaching Data Analytics Skills in Auditing Classes Using Tableau
Journal of Emerging Technologies in Accounting, Forthcoming
Posted: 6 Mar 2019
Date Written: February 14, 2019
Abstract
We present a case for the teaching of data analytics skills in auditing classes using the data visualization software Tableau. We use the Tableau-embedded data file ‘US Superstore’ which we edited to include cash receipts and discounts to provide a complete order to cash cycle. Students learn how to create data visualizations and dashboards, and how to apply them to audit planning considerations. Students then perform risk assessments and substantive testing of the revenue (order to cash) cycle and identify issues in the data relating to revenue. We provide ideas and instructions on how professors can tailor the assignments to meet their needs. The case provides students with an opportunity to participate in active learning exercises requiring independent study and the use of important data visualization and analytics software. Students were genuinely engaged in the learning process and recommended the case as learning assignments for subsequent classes.
Keywords: Audit Data Analytics, Big Data, Tableau
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