James Dawkins, CEO of JD Imports contacted you to conduct a special review of the accounts payable system for the company. He received an anonymous tip from an employee that there are some questionable things going on with accounts payable. Unfortunately, the tipster did not give any specific details. Mr. Dawkins also relayed the information that it is possible for accounts payable to have a small group working on weekends near the end of each quarter. Your audit objective is to determine that accounts payable are real and properly stated. Misti Samson, the accounting department manager and a person Mr. Dawkins trusts completely, provided some data files for you as follows: AP_2020.xlsx Auth_Limits.txt Employees.xlsx Suppliers.txt Ms. Stephens provided the following control totals and additional information so that you can make sure you import the files into IDEA properly. Authorization Limits Auth_Limits.txt; Tab delimited text file; 8 records Control total: Limit = 575,000 Employee List Employee.xlsx; Microsoft Excle file; 621 records Control total: Salary = 32,071,302 Supplier List Suppliers.txt; Tab delimited text file; 151 records 2020 Accounts Payable File AP_2020.xls; Microsoft Excel file; 435 records Control total: Amount = 9,703,580.36 Additional information: Amount paid in 2020 = 8,728,326.20 Amount of 2020 invoices = 9,640,468.15 PO Number range (2020): 100080011 100080441 Check number range (2020): 20052637 20053042

The IT department manager provided you the data characteristics as follows: AP_2020 Field Name Field Type Length Decimal Parameter Description POSTED_BY Character 4 Posted by SUP_NO Character 5 Supplier number SUP_NAME Character 30 Supplier name INV_DATE Date 8 YYYYMMDD Invoice date INV_NO Character 12 Invoice number CHECK_NO Numeric 8 0 Check number PAY_DATE Date 8 YYYYMMDD Date paid PO_NO Character 9 Purchase order number AUTH Character 3 Authorized by AMOUNT Numeric 8 2 Amount Auth_Limits Field Name Field Type Length Decimal Parameter Description AUTH Character 3 Authorized by LIMIT Numeric 8 0 Authorization limit Employees Field Name Field Type Length Decimal Parameter Description EMPLOYEEID Numeric 8 0 Employee ID FIRSTNAME Character 10 First name LASTNAME Character 15 Last name ADDRESS Character 31 Address CITY Character 16 City STATE Character 2 State ZIPCODE Numeric 8 0 Zip code PHONENUMBER Character 12 Phone number SALARY Numeric 8 0 Salary DEPARTMENT Character 5 Department Suppliers Field Name Field Type Length Decimal Parameter Description SUPPNO Character* 8 Supplier number SUPPNAME Character 30 Supplier name SUPPLIER_ADDR Character 33 Supplier address COUNTRY Character 13 Country

Required: 1. Create an audit program to check for any irregularities in JD Imports accounts payable. The report format should be similar to the one below. You can use Word or Excel; however, make sure the columns print correctly on a normal 8 x 11 sheet of paper as you will save or print your file to PDF. Landscape is okay. At a minimum, you need to provide the auditing procedure performed including the name of the IDEA test, the filename of any IDEA files or reports you create, and your findings. You may also include a column for recommendations. Auditing Procedure Brief Test Description * Report, File or Database Name Audit Findings Recommendations 1 2 * Includes the IDEA function or test name, any equation used or other parameters. For example, if the Auditing Procedure is to test for round sum payments, the Brief Test Description would be Direct Extraction (AMOUNT % 1000 = 0). 2. Create an External Project in IDEA (Individual Usage). The folder name should be your Last Name IDEA. All IDEA files should be saved to the appropriate folders in your IDEA external project folder (including source files). 3. Create a Visualization for your project. You should do this before you start running tests on your data. You may use the default visualization using the Discover function. However, customization of the default visualization will be worth more points. If you use the default visualization, name your file Last Name_Discover.idash (e.g., Henderson_Discover.idash) and make sure your file is saved in the Visualization.ILB folder. If you create your own visualization from scratch, name your file Last Name_Dashboard.idash (e.g., Henderson_Dashboard.idash). You may create multiple dashboards if you wish. 4. Additional files to be included in your External Project folder: a. Audit Program named as follows: Last Name_Audit_Program.pdf (e.g., Henderson_Audit_Program.pdf). b. A one page memo to James Dawkins that addresses the scope of the audit, the findings, and your conclusions as to the presence of fraudulent activity and any recommendations you have. Be specific. The memo should be named as follows: Last Name_Memo.pdf (e.g., Henderson_Memo.pdf). Note: The Audit Program and the Memo should be in the External Project folder. Please do not put these two files in a subfolder. 5. Before submitting your assignment, you must zip (if you are using Windows right-click on the folder and selects the send to compressed folder option) the folder. Do not use any other zip program as I may not be able to unzip your file. Upload the zipped folder to Canvas (click on the actual assignment to do this) by the 11:59 pm on October 31.