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    North Carolina State University Data Analytics...
    syllabus posted September 21, 2015 by AAA HQ, tagged AiBD, teaching 
    1116 Views, 1 Comment
    North Carolina State University Data Analytics Initiative-Course sequence


    North Carolina State University



    • Robert E Jensen

      The next frontier in data analytics ---
      Note the Four Types of Data Analytics

      Jensen Comment
      I remember the that Andersen's audits became more and more disreputable as they replaced detailed test checking with what was then called "analytical review." For example, after the collapse of WorldCom (which was when Andersen perhaps conducted the worst audit in the history of the world) the Purchasing Department purportedly had not seen an Andersen auditor in years. Every respectable audit firm knows the that detailed test checking is extremely important in inventory auditing and purchasing department auditing (where kickbacks from suppliers are the juiciest).

      Perhaps the most common complaint in PCAOB inspections of audit firms is the cutting back of detailed test checking in favor of lower cost analytical reviews.