American Accounting Association

2012 Information Systems Section
Midyear Meeting and
AIS New Scholar Consortium

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Workshop Information

Workshop: Fraud Examination Using Data Analysis and Querying Techniques in Microsoft Access
Presenters: A. Faye Borthick, Georgia State University
Uday Murthy, University of South Florida
Date: Thursday, January 5, 2012
Time: 1:00 p.m. – 5:00 p.m.
Field of Study: Auditing (Substantive Audit Procedures)
Program Level: Intermediate
Method of Delivery: Group – Live
Credit Hours: 4.0 CH


  • Participants should bring a laptop with Microsoft Access installed

Intended Audience:

  • Academics who teach accounting information systems, information systems auditing, internal auditing or forensic auditing courses.

Learning Objectives:
Attendees will be able to:

  • Develop an audit plan
  • Import data from text or Excel files into Microsoft Access
  • Structure the data to facilitate subsequent querying
  • Develop queries to identify results that may be indicative of fraudulent activity
  • Use functions in Access to identify suspect transactions
  • Distinguish between normal and abnormal data outliers


  • Basic understanding of relational databases and beginning level experience with Microsoft Access

Advanced Preparation Required:

  • Load sample data onto their laptops (to be sent to pre-registrants 12/20/11)

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