Presentation Date: Saturday August 1, 2009
  Presentation Time: 8:00 am-12:00 pm

CPE Session 04

Automatic Journal Entry Testing: Using Access to Query for SAS 99 and/or Internal Audit

Presented By:

Tina Loraas, Auburn University

DeWayne Searcy, Auburn University

Description: This workshop will provide advanced querying instruction (in Microsoft Access). In addition to learning querying techniques, there will be instruction on how to use queries to ‘get to know’ the accounting practices of a company, and what queries can be used to test 100 percent of transactions for SAS 99 and internal audit purposes. Attendees will get hands-on experience using aggregate queries, applying criteria to restrict output, as well as querying techniques such as PARTITION (frequency distributions) and using queries to do a Benford’s analysis. Additional tips in better utilizing Access 2007 will be incorporated as well.

In addition, this workshop will provide any instructor that is considering implementing the case, “Using Queries to Automate Journal Entry Tests: Agile Machinery Group, Inc.” ample experience for a successful implementation.

Field of Study: Specialized Knowledge and Applications
Program Level: Basic

Intended Audience: Anyone who would like to learn advanced querying skills/techniques, in general, or for the purpose of ‘getting to know’ a client, or for SAS 99 and internal audit purposes, specifically. Also, this would be useful to any AIS/Auditing professor who are interested in implementing “Using Queries to Automate Journal Entry Tests: Agile Machinery Group, Inc.” (Loraas and Searcy 2008).

Format/Structure: In this hands-on workshop the attendees will work through the instructional case, “Using Queries to Automate Journal Entry Tests: Agile Machinery Group, Inc.” (Loraas and Searcy 2008). The workshop will focus on both WHAT queries to run, as well as HOW to write them. There will be supplemental Microsoft Access querying instruction as the workshop dictates.

Learning Objective: Use QBE (query by example) within Microsoft Access to query an entire population of data, as to the “Who, What, Why, When and Where” of 100% of the transactions recorded (Gilbert and Lanza 2007) for SAS 99 and/or internal audit purposes. Implement the case that this CPE is based upon in their own classrooms to give students exposure to querying transactions to find problematic, or potentially fraudulent transactions/journal entries.

Prerequisites: Basic knowledge of Microsoft Access’s QBE interface.

Advanced Preparation Required: Attendees will need a laptop with Microsoft Access 2007 (preferred, but 2003 will work) in order to benefit from the "hands-on" portion of the workshop. Also, reading the case prior to the session is encouraged.

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