We present a case for the teaching of data analytics skills in auditing classes using the data visualization software Tableau. We use the Tableau-embedded data file ‘US Superstore' which we edited to include cash receipts and discounts to provide a complete order to cash cycle. Students learn...

Since its passage, the Sarbanes-Oxley Act of 2002 has been criticized, and praised, by many on numerous grounds and claims. However, no single provision of this law has come under more attack than Section 404, which mandates public reporting of internal control effectiveness by an issuer's...