IntelliClean: A Teaching Case Designed to Integrate Data Cleaning and Spreadsheet Skills into the Audit Curriculum

Abstract

ABSTRACT This teaching case provides an approach for educators to impart knowledge about both the data-cleaning process and critical electronic spreadsheet functionalities that are used by auditors to students as part of the auditing curriculum. The cleaning of large datasets has become a vital task that is routinely performed by the most junior audit professional on the team. In this case, students learn how to cleanse a dataset and verify the completeness and accuracy of the dataset in accordance with relevant auditing standards. Importantly, all steps are completed on an author-created database within an electronic spreadsheet platform. The response from students has been strong. After completing the case assignment, a total of 81 auditing students at two private universities provided feedback. The results of the questionnaire reveal that students largely agree that the key learning objectives were achieved, validating the use of this case in the auditing curriculum.