The IDEA Workbook is an in-depth tutorial applying IDEA tests and analyses to audits and investigations in accounts receivable, accounts payable/fraud investigation and inventory.
The IDEA tests and analyses increase in complexity, building on the experience learned in earlier sections. Included in these sections are:
An assessment of potential risks with business and audit implications
A list of the potential tests
Audit objectives with IDEA lesson objectives to reinforce the reasoning behind the tests
Step-by-step instructions with solutions
Additional sections provide information on topics such as data requirements; designing and printing reports, re-running tasks, managing IDEA use; and provides potential tests for sales transactions, travel expenses, payroll and access controls that could be performed using IDEA.
Data Files are available to be downloaded with the hard copy version.