Data visualization tools such as Tableau can be used to help audit teams identify items or specific areas of higher risk within an entire population. Your data and analytics center has provided you with a set of Tableau visualizations to consider during your substantive testing procedures:

i. Three-way match of SalesOrderID, InvoiceID, and ShipID based solely on SalesOrders database

ii. Sales by territory

iii. Sales by distributor

iv. Sales by quarter

v. Sales by territory by quarter

vi. Product sales by territory

vii. Fourth quarter sales by territory

viii. Sales vs. sales goals for fourth quarter by territory

ix. Sales by quarter by territory vs fourth quarter sales goals)

a. Using the data visualizations provided in Tableau, compose a memo to be included in the audit documentation file that identifies any pattern in the data that you believe may be indicative of specific audit risks. In your memo, be sure to link the identified risks to the appropriate significant account and relevant assertions.

b. Based on the analysis completed above, what further testing, if any, needs to be performed over the identified risks and the remaining population? Stated differently, do any further tests need to be performed or does the three-way match visualization, combined with your tests of controls and additional visualizations, provide you with sufficient appropriate evidence to conclude about the occurrence of revenue at Urgent?