Creating a Business Process Diagram and Database Queries to Detect Billing Errors and Analyze Calling Patterns for Cell Phone Service

A. Faye Borthick
Georgia State University

Donald R. Jones
Texas Tech University

ABSTRACT:

In this case, students develop a business process diagram to understand the business situation and create database queries to detect billing discrepancies and manage costs for corporate cell phone service. Using a database query tool or audit software, students query a database with tables for call details, invoices, invoice details, plan rates, and users on plan. The queries are representative of those that accountants could develop to analyze transaction-level data to detect errors and develop insights about business operations. Query-based approaches to analyzing transaction data can enable businesses to make sense of their operations and ensure that they and their trading partners comply with their mutual agreements. The case is appropriate for students with rudimentary database querying proficiency, e.g., at the level developed by Borthick et al.’s (2001) case on assuring compliance for responses to web site referrals. No auditing expertise is needed. The case is appropriate for database analysis in accounting systems courses, compliance auditing in auditing courses, and cost analysis in managerial courses. The database is supplied in the form of a Microsoft Access® database.

Key Words: Auditing with databases; Business process modeling; Compliance auditing; Cost analysis; Database querying; Query strategy; Queries