WEEK 4:

TECHWEAR
CASE STUDY
TASK 1
 GROUP
ASSIGNMENT
• SUBMISSION DEADLINE: Week 6 respective seminar day
11.55pm
• VIA LMS DROPBOX
• WEIGHTAGE 30%

REMINDER: Industry Speaker session in WEEK 6

 INDUSTRY SPEAKER

PWC AUDIT DIRECTOR

MR SIEW MUN
HONG LOCATION :
DV-AP-LT1A TIME :
4PM

PLEASE SEATED BY
3.45PM
 ONLINE
QUIZ
• ONLINE QUIZ DETAILS, 7.30PM MONDAY 26TH SEPT
• The quiz is administered using locked down browser. You will be
given 50mins for 30 questions it consists of both M C Q and
true/false questions. This is a closed book test. You are advised
to log in the online quiz 5-10 minutes before 7.30pm for check
in process. Actual quiz will commence from 7.30pm.
• Topics covered are online quiz e-bank confirmation & analytics
as substantive procedures ( including use of basic tableau
features as well as those performed in techwear case study)
 QUICK
RECAP
• WEEK 3
RECAP
 INTRO TO
• TABLEAU
GLOBAL SUPERSTORE SET

• RAW DATA

• DATA CONNECTIVITY

• AGGREGATE DATA

• DIMENSION & MEASURES

• DIMENSION SETS THE GRANULARITY OF

DATA

• CONTINUOUS & DISCRETE DATE

• FILTER

• CREATING SET

• LEFT JOIN (START A NEW TABLEAU

FILE)
 SEMINAR
4
• It is now early Year Three (2017) and the year-end audit has begun.
• You are provided with the 2016 data file.
• You are asked to perform select audit procedures on the December 31, 2016,
accounts receivable balance.
• You are required to document your findings, propose any necessary audit
adjustments, and prepare a one-page overall memorandum for the audit committee
summarizing your results and recommendations.
 TASK
• Background:
2
• It is now February 6, 2017, and you are ready to begin the year-end audit
procedures for the 2016 audit. The client has provided the 2016 data that you
requested (analytics_mindset_case_studies_techwear_p4.Xls) so you can
begin your work. Procedures have already been performed by your team to
ensure that the data you received is complete and accurate.
• The data file includes data on two tabs — 2016 ar data and 2016 inventory
relief data.
 TASK
• 2016 AR data tab 2
• The data fields are the same as what you received for 2015, with the exclusion
of the ship date. Additionally, the “type” field includes transaction information
for the opening balance (opening balance), which reconciles with the 2015
ending balance of $684,491.19 and the unapplied cash receipts (unapplied
receipts).
• 2016 inventory relief data tab
• This data includes the following fields:
• Shipnum: this is the shipping number. This number becomes the sales
transaction number when the invoice is created, which is the transaction
number field on the 2016 AR data tab.
 TASK
• Fedexid: this is the fedex identification2number. All items shipped on a given
day will have the same number.
• Custnum: this is a unique customer number to identify the customer (same field
that is on the 2016 ar data tab).
• Custname: this is the customer name (same field that is on the 2016 ar data
tab).
• Invoicedate: this is the date the sale was invoiced (billed) (same field that is on
the 2016 ar data tab).
• Shipdate: this is the date the goods were shipped.
• Invcostreliefamount: this is the inventory cost relief amount, or the cost of sales.
 TASK
• The December 31, 2016, working trial2balance shows the
following:
• Accounts $18,114,802.50 (no allowances have been
receivable recorded)
• Sales $37,333,890.86
• Cost of sales $14,269,387.17

Required:
• You have been asked to perform each of the following select work steps that
are based on the auditing procedures documented in the audit data analysis
template from part III. Perform your analysis in Tableau.
 TASK
2 your findings in detail and propose
• As you perform each work step, document
any audit adjustment using the summary of auditing findings document on the
following page. On this document, add or remove “audit findings” rows as
needed based on your work. Before you perform the next work step, make
certain to remove the corresponding data from your analysis so you can gain
the best insights from the work step.
• Prepare a brief, one-page summary of your overall findings for discussion
with the audit committee that includes your summary table and any relevant
visualizations.
 TASK
Audit work steps 2
1. Verify that every sales transaction has a shipping number and fedex identification
number. Identify and quantify any sales that have not been shipped (including
names of customers and transaction numbers). Propose any necessary audit
adjustment.
2. Verify that every shipping number has a recorded sales transaction. Identify and
quantify the cost of sales for products shipped without a sale being recorded
(including names of customers and transaction numbers). Propose any necessary
audit adjustment.
3. Identify shipments that occurred in 2017 for 2016 sales. Identify and quantify
any sales and the cost of sales for amounts recorded in the improper period
(including names of customers and transaction numbers). Propose any necessary
audit adjustment.
 Summary of audit findings
Accounts
Sales Cost of sales receivabl Other
e

As of December 31, 2016 $37,333,890.86 $14,269,387.17 $18,114,802.50

Audit finding

Audit finding

Audit finding

Adjusted as of
December 31,
2016
JOIN
CONCEPT
TABLEAU
HBA
 1. What is the common
ORDER key?
TABLE
OrderID CustomerID OrderDate
10308 2 2016-09-
18
10309 37 2016-09-
19
10310 77 2016-09-
20
Customer
Table
CustomerID CustomerName ContactName Country
1 James Inz Souza James Souza Germany
2 Ana Tan Eng Ana Tan Eng Mexico
3 Antonio Mark Ali Sak Mexico
 DIFFERENT TYPES OF
JOINS
• HERE ARE THE DIFFERENT TYPES OF THE JOINS :
• (INNER) JOIN: RETURNS RECORDS THAT HAVE MATCHING VALUES IN BOTH TABLES
• LEFT (OUTER) JOIN: RETURN ALL RECORDS FROM THE LEFT TABLE, AND THE MATCHED
RECORDS FROM THE RIGHT TABLE
• RIGHT (OUTER) JOIN: RETURN ALL RECORDS FROM THE RIGHT TABLE, AND THE
MATCHED RECORDS FROM THE LEFT TABLE
• FULL (OUTER) JOIN: RETURN ALL RECORDS WHEN THERE IS A MATCH IN EITHER LEFT
OR RIGHT
TABLE
 ORDER
TABLE
OrderID CustomerID OrderDate
10308 2 2016-09-
18
(INNER) JOIN: Returns records that
10309 37 2016-09- have matching values in both
19 tables
1 0 3 77 2016-09-
Cu s t r Table 20
o1m0
CustomerID CustomerName ContactName Country
e
1 James Inz Souza James Souza Germany
2 Ana Tan Eng Ana Tan Eng Mexico
3 Antonio Mark Ali Sak Mexico
 INNER
OrderID CustomerID OrderDate JOIN
CustomerName ContactName Country
10308 2 2016-09- Ana Tan Eng Ana Tan Eng Mexico
18
 ORDER
TABLE
OrderID CustomerID OrderDate
10308 2 2016-09-
18
10309 37 2016-09-
19 LEFT (OUTER) JOIN: Return all
records from the left table, and the
10310 77 2016-09- matched records from the right
20
table
Customer
Table
CustomerID CustomerName ContactName Country
1 James Inz Souza James Souza Germany
2 Ana Tan Eng Ana Tan Eng Mexico
3 Antonio Mark Ali Sak Mexico
OrderID CustomerID OrderDate CustomerName ContactName Country
10308 2 2016-09- Ana Tan Eng Ana Tan Eng Mexico
18
10309 37 2016-09-
19
10310 77 2016-09-
20
 ORDER
TABLE
OrderID CustomerID OrderDate
10308 2 2016-09-
18
10309 37 2016-09-
19 •RIGHT (OUTER) JOIN: Return all
10310 77 2016-09- records from the right table, and the
20 matched records from the left table
Customer
Table
CustomerID CustomerName ContactName Country
1 James Inz Souza James Souza Germany
2 Ana Tan Eng Ana Tan Eng Mexico
3 Antonio Mark Ali Sak Mexico
 ORDER
TABLE
OrderID CustomerID OrderDate
10308 2 2016-09-
18
10309 37 2016-09-
19
•FULL (OUTER) JOIN: Return all
10310 77 2016-09- records when there is a match in
20 either left or right table
Customer
Table
CustomerID CustomerName ContactName Country
1 James Inz Souza James Souza Germany
2 Ana Tan Eng Ana Tan Eng Mexico
3 Antonio Mark Ali Sak Mexico
OrderID CustomerID OrderDate CustoerName ContactName Country
10308 2 2016-09- Ana Tan Eng Ana Tan Eng Mexico
18
10309 37 2016-09-
19
1 James Inz Souza James Souza Germany
10310 77 2016-09-
3 20 Antonio Mark Ali Sak Mexico
 EXAMPL
E
Guest ID
• CUSTOMER GuestName
UEST Room No
S Address Contact No Guest
G DETAIL TABLE IC/Passp
ort

• CUSTOMER COMPLAINS
TABLE
Contact Guest Type of Complain Complains notes
No Name
P4Q1

• What kind of join?

• Make sure sales type is filter out
• Hint
• Tranx n o , ship # , fed # , add customer #
• Sort using customer # pill
• Add total
• Create set “s ales without s h i p m e n t ”
• Change amount default format to currency
• “s ales without s h i p m e n t ” Amount = $ ?
• What are the double entries?
P4Q2

• Create another tableau file

• What kind of JOIN?
• What are your observations?
• Is there any audit adjustments?
P4Q3

• Use the same file as P4Q1

• row cust na m e , trans #.
• column tranx date and shipment date
• filter out sales types and P4Q1 adjustments