Case studies

Application audit work programs

Case studies illustrate certain auditing techniques. I have provided the examples below to serve as an illustration (and possible template) for your particular audit situation. Each of the case studies includes a data file used for the analysis, as well as a narrative and screen images of the the specific techniques used.

A user guide is available for download. There are a number of tutorials to help you get started. Examples are included with the materials for the course "Managing the business risk of fraud". Information is also available on electronic audit programs.

All of the case studies can be performed using a menu driven system such as illustrated below. (The procedure below is a simple summarization procedure).

Step 1 - Opening form:

Step 2 - Select the data source by clicking the "File" button

Step 3 - Select the work sheet from the drop down list

Step 4 - Select the column to be summarized

Step 5 - Select the first "BY" column for sub-totals (input file doesn't need to be sorted)

Step 6 - Select the next "BY" column for sub-totals (up to five by columns may be selected)

Step 7 - Click the "Run" button

Step 8 - View output results (also stored in the file indicated on the status bar)

Results can be pasted back into Excel.

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More detail information is available in the user guide.

There are over 40 procedures available in total.