Introduction You are a senior auditor for the public accounting firm, Becker, LLP in Chicago. The Munich office of your firm is the lead office for the audit of Helikum, AG. The partner-in-charge of the audit is Ms. Kristi Grant. The company is headquartered in Gauting, Germany, which is part of the Munich metropolitan area. Helikum is listed on the Frankfurt, London and Nasdaq Stock Exchanges. The company manufactures products in a variety of industrial markets. In the USA, Helikum (USA), Inc. is the 100% owned subsidiary of Helikum. Helikum (USA) distributes products from its headquarters in Bedford Park, IL in the South-West suburbs of Chicago. Products are also manufactured at three factories in the mid-West. Helikum (USA) has 53 customers, many of which have been clients for more than 20 years. These customers are a mixture of industrial corporations that are manufacturers, are value added resellers or are wholesalers in particular markets or geographical segments. Your task Your office is in charge of the audit of Helikum (USA), Inc., reporting to the Munich office. As required under SAS 99 your team undertook brainstorming of possible areas of fraud. This year, the audit plan calls for identification of possible fraud by Helikum (USA) management by sales of Helikum products through front companies. In the brainstorming session, particular attention was paid to the bonus schemes for Helikum (USA) management that was tied to yearly growth in sales. Also, analysis of social media and news reports about Helikum indicates the existence of a significant number of grey market products in the market. Helikums distributors are reportedly unhappy about the grey market competition from what they see as shady companies. There is one report in a business journal that indicates that the competition from the grey market has increased significantly in recent years. The audit plan calls for identification of possible front companies who buy product from Helikum and sell in the secondary market. Your task is to identify customers who are front companies if they exist. Data You receive the following data from the Controller of Helikum (USA), Inc. in Excel format. Your staff auditor confirms that this information ties to the Trial Balance and accounting records: 2 Customer Locations This data provides information on all the locations where sales are made: Customer Location Company Name Street City State Zipcode Latitude Longitude Customer The address shown is the principal place of business for the customer. Customer # Company Name Street City State Zipcode Latitude Longitude Sales This data covers the 48 months from January 2015 to December 2018. Customer Location Month Sales $ Sales Change $ (Change from previous month) 3 Required You are required to analyze this data in both IDEA and Tableau. Then write an audit report setting out your analysis of the top candidates for being front companies. The report should be in the following sections: Sender: Your name Date Title of report Investigation objectives Step-by-step description of data analysis strategy Findings Which are the top candidates for being front companies? Why? Appendices Number the appendices, as necessary (Appendix A, B, C, etc.) Include history and/or results only for the most important analytical tasks. Do NOT include all history Include outputs from Tableau, as necessary (right click on the map and click on copy as image) Include screenshots from Google Street View, as necessary