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Purchase Order ‘‘Analytic Audit’’

Journal of Emerging Technologies in Accounting, ISSN: 1558-7940, Vol: 19, Issue: 1, Page: 119-211
2022
  • 1
    Citations
  • 0
    Usage
  • 17
    Captures
  • 0
    Mentions
  • 0
    Social Media
Metric Options:   Counts1 Year3 Year

Metrics Details

  • Citations
    1
    • Citation Indexes
      1
  • Captures
    17

Article Description

This paper reviews a case study used as part of introducing data and analytics in a Masters of Accounting curriculum. In particular, this paper presents a dataset, an approach to analyzing that data using analytic approaches, suggests that analysis of that dataset could function as a capstone project, and provides a review of multiple data, analytical tools, and methodologies. The dataset includes almost 13,500 purchase orders and allows the use of multiple data analytic approaches for anomaly detection, time-series analysis, and visualization to meet audit goals such as identification of unusual or significant items, determination of trends, and concentration of purchasing activity.

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