Please see the attached files and let me know if any questions arise.
Running Head: ADDIE Worksheet- HRMN 406 1
ADDIE Worksheet- HRMN 406 2
ADDIE worksheet HRMN 406
Student Name and Number
Institutional Affiliation
Course Name and Number
Instructors Name
Assignment Due Date
1. Analyze
What is the learning need? The main need for this learning is to subject employees to training on how to manage cyber threats within the organization. The rate of cyber threats has increased, and therefore it is important to develop proactive measures to protect the organization (Ross, 2019).
Who are your learners? What are their backgrounds? What do they already know? My learners are the organizations employees. They understand their responsibilities within the organization. For instance, they know it is their duty to ensure they have achieved the organization’s objectives.
What do the learners need to know? Summarize the content of your training program. Employees will get to know dozens of things at the end of this training. First, they will know the main cyber threats the organization is likely to face. Secondly, they will learn how to prevent these threats from occurring (Ross, 2019). For example, they will learn how to examine software and determine whether viruses infect them, install firewalls in the computer system, and store data in the cloud, among others.
Delivery/Resources/Timeline. What is the delivery method? What resources will you need? What is your timeline? There are two strategies I will use to deliver the training. The first method is a physical interview whereby I will interact with the trainees. Secondly, I will use virtual training for those who cannot attend a physical interview. In order to deliver the interview, resources such as internet connection, computers, and writing materials (Ross, 2019). The training program will run for one week.
2. Design
Outcomes. At the end of the training, the learners will be able to: 1) run antivirus software in the computer system to detect whether viruses have infected the system. 2) Develop antivirus software. 3) Install a firewall in the system in order to prevent unauthorized access. 4) Update computer software (Ross, 2019).
Instructional methods. Describe activities and how learners will engage with the material: learners will engage with training resources through practicing using computers. For example, they will use computers to develop firewall software which they will later install in the system to enhance the system’s security.
Assessment: What can the learners do/show/present/submit to show they have learned the content? There are several things that learners will do to show they have learned the content. First, they will install software on the computer system 2) Install firewall 3) Penetration testing to determine whether the software developed has weaknesses or not 4) Run antivirus software in the system to eliminate threats such as viruses. Once the learners are able to do these things, it shows they have achieved the trainings objective
Reference
Ross, S. C. (2019).
Training and Development in Organizations: An Essential Guide for Trainers. Routledge.
3. Develop
This is where you will actually develop the material that goes into your course. Include at least:
1. Overview or introduction
2. Content of course
3. Assessment
4. Opportunity for learner feedback
4. Implement
This is where you will upload the content and materials into your Articulate Rise trial.
This will be considered your PROTOTYPE.
Here you will also CALIBRATE by asking 2-3 colleagues to go through your course and give you feedback (also known as USABILITY TESTING).
5. Evaluate
How will you evaluate the effectiveness of your training program? PLEASE READ CAREFULLY
– Please use APA (7th edition) formatting
– All questions and each part of the question should be answered in detail (Go into depth)
– Response to questions must demonstrate understanding and application of concepts covered in class
– Responses MUST be organized (Should be logical and easy to follow)
– Use in-text citations and resources per discussion from the school materials
–
The use of course materials to support ideas is HIGHLY RECOMMENDED
For this assignment, you will build out the training program (or at least one module of the training program) per the assignment requirements and provide the link. This should include:
Overview or introduction (make sure the outcomes are stated up front)
Content of course (the actual content, readings, videos or other learning materials)
Assessment (some kind of assessment at the end)
Opportunity for learner feedback (Survey)
You will use a learning platform to create your training program and provide the link. You should be able to use an online platform (preferably Articulate Rise, but others are available) to create either a training program or a module of a program.
Articulate Rise
provides a free 30 day trial.
https://articulate.com/360/trial
Email:
[emailprotected]
Pswd: Articulaterise1$
PS. Still have to complete the ADDIE table Steps 3 and 4. Please the attached file named: ADDIETEMPLATE Chapter 12
Examples of Using a Process Model
to Design Training Programs
The road has twists and turns but always takes us to the end.
Chapter Twelve Learning Objectives
Readers will achieve the following learning objectives after reading
Chapter Twelve.
1 Describe the process for creating an hour-long training program.
2 Describe the process for creating a two-hour-long training program.
3 Describe the process for creating a half-day training program.
4 Describe the process for creating a full-day training program.
5 Describe the process for creating a three-day training program.
6 Describe the process for creating an online training program.
7 Describe the process for creating a visual representation for a one-hour,
two-hour, half-day, full-day, three-day, and online training programs.
8 Identify the issues and discuss the process in applying a training
program cost-benefit analysis model.
Learning Objective #1: Describe the Process for Creating
an Hour-Long Training Program
Situation
Nazares Womens Designer Clothing conducts frequent customer surveys
covering such critical subjects as customer service satisfaction. Customer sur-
vey results over the past year indicate a steady and persistent unhappiness
with customer service. The most significant complaint is inattentiveness from
Customer Service Assistants when a customer enters the store.
Needs Assessment
Two training program designers assigned to design the training program met
with marketing managers to discuss their concerns. After the meeting the
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EBSCO Publishing : eBook Collection (EBSCOhost) – printed on 8/31/2022 10:00 AM via UNIVERSITY OF MARYLAND GLOBAL CAMPUS
AN: 1881039 ; Stanley C. Ross.; Training and Development in Organizations : An Essential Guide For Trainers
Account: s4264928.main.eds
Book: Stanley C. Ross. (2019). Training and Development in Organizations: An Essential Guide For Trainers. Routledge.
Link: https://eds-s-ebscohost-com.ezproxy.umgc.edu/eds/ebookviewer/ebook?sid=23e49b82-2700-4a1c-b53e-
d8a15769e5b5%40redis&ppid=pp_175&vid=0&format=EB
176 Examples of Using a Process Model
designers formulated two sets of questions for interviewing a random sam-
ple of store managers and Customer Service Assistants. After conducting the
qualitative surveys, the designers concluded the following.
Neither the store managers nor the assistants knew the companys policy
on greeting customers.
Store managers and assistants had different perceptions on how to greet
customers entering the store.
Assistants were very young and for many this was their first real job.
Assistants are uncomfortable with strangers.
Store managers were unfamiliar with the best approach to provide feed-
back to assistants about avoiding socializing among themselves or texting
when at work.
Training Goals
Designers drafted two training program goals that senior management approved.
1 Within six months of the start of training, 70% or more of customer
feedback would rate attention upon entering a store as superior or higher.
2 Within six months of the start of training, 80% or more of feedback from
Customer Service Assistants would rate greeting customers as important.
Learning Objectives
Store managers and Customer Service Assistants will achieve the following
learning objectives upon completing the training program.
1 Store managers and Customer Service Assistants are able to describe the
company policy on greeting customers.
2 Store managers and Customer Service Assistants are able to explain the
process for greeting customers.
3 Customer Service Assistants recognize the importance of being the first
one to initiate communication with a customer on entering the store.
4 Store managers are able to discuss three or more methods of providing
feedback to Customer Service Assistants.
5 Customer Service Assistants are able to re-state three or more methods
store managers can use to provide feedback to them.
6 Customer Service Assistants are able to describe the companys policy on
the use of cell phones during work hours.
Constraints
The time limitation means that the designers could only offer an overview of
the organizations policies. Management would allow only one hour of training.
EBSCOhost – printed on 8/31/2022 10:00 AM via UNIVERSITY OF MARYLAND GLOBAL CAMPUS. All use subject to https://www.ebsco.com/terms-of-use Chapter 8
Training Program Assessment
How do you know? Because! But how do you really know? Assume?
Chapter Eight Learning Objectives
Readers will achieve the following learning objectives after reading
Chapter Eight.
1 Define and explain the purpose and role of training program
assessments.
2 Identify and describe the major types of assessment goals.
3 Define, describe, and explain the importance of trainee assessment.
4 Identify, describe, and explain the major types of assessment strategies.
5 Describe and explain the purpose of informal assessments with
examples.
6 Describe and explain the purpose of formal assessments with
examples.
7 Define, describe, and explain the function of formative assessments.
8 Define, describe, and explain the function of summative assessments.
9 Identify and describe the primary uses of assessments.
10 Identify and describe examples of assessment methods.
11 Define, discuss, and compare the various types of training programs
and when to use assessment methods.
Learning Objective #1: Define and Explain the Purpose
and Role of Training Program Assessments
A training program assessment represents a systematic process for collecting
and analyzing information to make decisions about the benefits of training in
general, identify issues about a specific training program, and to plan a new
training program. Training program assessment provides decision-makers
with a big picture perspective on the training offered by the organization
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EBSCO Publishing : eBook Collection (EBSCOhost) – printed on 10/3/2022 6:09 PM via UNIVERSITY OF MARYLAND GLOBAL CAMPUS
AN: 1881039 ; Stanley C. Ross.; Training and Development in Organizations : An Essential Guide For Trainers
Account: s4264928.main.eds
106 Training Program Assessment
to employees. This big picture perspective enables decision-makers to
review the training within the broader context of how training supports the
organization in achieving the organizations goals.
To better understand the importance of program assessment, we need to
discuss several critical issues that underscore the value of assessment to the
organization along with the benefits associated with conducting program
assessments. We know that values shape behavior. As such, for assessment to
be a vital subject for organizational actions linked to training, the training
program assessment must become an important value among the core values
associated with the organizations culture. Furthermore, another important
value, derived from the discipline of quality management, is the focus on
continuous and ongoing improvement. This is fundamental to designing and
implementing training programs because the role of training is to promote
changes that modify employee behavior to support the achievement of the
organizations goals.
Assessment helps decision-makers learn what aspects of training are ben-
eficial and where there is a need to institute modifications to the training plan
model and the training plan model implementation process. The training plan
model represents a framework or blue print to guide the training program
designers. The training plan model is part of the systematic process for creat-
ing individual training programs and implementing the training program.
The training plan model and model implementation process represent collec-
tive decisions made by all the important stakeholders. As such, these decisions
require some type of assessment to ensure that the results of the decisions
benefit the organization and trainees.
Program assessment is an important part of the organizations change pro-
cess. Assessment imposes the need for accountability among all organizational
participants. Accountability requires standards of behavior that represent the
performance indicators needed to assess successful training. Without includ-
ing standards, the information collected is of limited value because the infor-
mation needs to be analyzed by comparing the findings with the expectations.
Expectations are defined by the standards set. For example, if trainees score
above 70 on an end-of-training exam, training is assessed as being successful.
There are levels of success that represent more discriminating forms of assess-
ment. Using descriptive statistics we can say that 95% of trainees earned 70 or
higher; 85% f trainees earned 80 or higher, and so forth. This level of analysis
provides more discerning insights into the impact of a training program.
The assessment of training needs to generate objective data because train-
ing goals are often directly linked to the organizations goals. Trainees need
to learn a subject and apply what was learned during training on the job. The
organization needs to determine if learning has occurred and if the learning
is transferable if the application of what was taught is to have a meaningful
impact on the organization. This means the organization must move beyond
program assessment that only assesses whether trainees liked the training and
the training process, because a trainees positive attitude does not equate to
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Training Program Assessment 107
learning. Quantitative data provides decision-makers with objective perfor-
mance indicators that reveal insights which are not available using qualitative
information, especially if the information is to shed light on achieving the
organizations goals.
Learning Objective #2: Identify and Describe the Major
Types of Assessment Goals
Assessment involves the evaluation of three types of goals along with the
organizations efforts at achieving each type of goal. These goal types include:
Organizational goals
Training goals
Individual training program goals
Noting the linkage between these goals during the assessment process, or
if there is a disconnect between the goals, is important to ensure learning,
because the goals need to be mutually supportive.
Organizational goals are strategic. The entire organization focuses on
achieving these goals. Training represents one method that organizations use
to achieve organizational goals. Assessing the specific impact of training on
achieving organizational goals presents a challenge because organizations typ-
ically have several initiatives that aid in achieving the organizational goals. The
collective wisdom of the decision-makers and achieving the training goals
jointly represent the optimal, indirect ways to validate the benefits of training
towards achieving the organizations goals. Two examples help illustrate the
point. An organization can have the goal of increasing sales per salesperson
and the goal of lowering inventory costs on a percentage change basis per
inventory control specialist. Training goals can emphasize designing specific
training programs oriented towards achieving these organizational goals.
Training goals represent goals linked to the organizations own goals and
they are meant to help achieve the organizations goals. .Examples of training
goals for sales people can include:
Learn the basic methods of salesmanship.
Learn strategies for qualifying potential customers.
Learn strategies for closing a sale.
Learn strategies for overcoming resistance.
Training goals for employees participating in training to improve inventory
management practices and reduce inventory costs can include:
Learn all the major methods used to monitor the inventory.
Learn the important inventory management strategies.
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108 Training Program Assessment
Learn the basic techniques associated with operating the programmed,
automated re-order function of the technology used in the inventory
management software.
Training program goals represent the goals for trainees to achieve that enable
the trainees to aid the organization in achieving the overall training goals and
indirectly the goals of the organization itself.
Examples of training program goals include:
Trainees accomplished all the learning objectives.
Learning objectives represent objectives with performance targets; learn
how much trainees achieved these goals (e.g., 10% of trainees received a
score of 90 or higher on the comprehension exam).
Learn whether trainees applied what was learned to the job and the
extent to which learning was applied.
Assess the decisions regarding the various segments of the training pro-
gram design.
Learn about the effectiveness of each instructional method used during
training.
Assess the extent to which trainees self-perceptions of their self-efficacy
abilities strengthened as a result of the training program.
Learning Objective #3: Define, Describe, and Explain
the Importance of Trainee Assessment
For the organization, the goal of training is to positively impact the trainees
work performance. For the trainee the goals of training are two-fold. First,
to build their self-efficacy abilities to exert greater control over their work
responsibilities. Increased control enhances the trainees efforts at making
work more enjoyable with increased responsibilities that result in such tangi-
ble benefits as positive work reviews, promotions, pay raises, etc. The second
goal is to strengthen the trainees ability to shape career plans in a long-term
direction in order to achieve the trainees vision about their career.
Assessment is necessary in order for the organization and trainee to learn if
training is influencing the process for achieving the goals of both the organi-
zation and the trainee. Assessment produces information regarding trainees
learning in general and the extent to which trainees have achieved the learn-
ing objectives. Learning objectives represent one set of standards for assessing
if learning occurs. It is important to assess the level of success because having
levels shows that there are degrees of mastery of a subject. The higher the
level achieved, the greater the mastery of the subject. For example, if trainees
received a score of 60 on a scale of 0 to 100, then some mastery is evident.
But if trainees average a score of 95 on the same scale, this demonstrates
almost total mastery of the subject taught during the training.
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Training Program Assessment 109
Mastery of a subject does not sufficiently help the organization or the
individual to know if the trainees will move forward in the process of achiev-
ing the organizations and their own goals. Knowledge does not necessarily
equate with job success. Assessment needs to include learning about whether
the trainees behaviors post-training represent a shift in their work efforts
as a consequence of the training. Mastery is linked with self-confidence. If
the trainee considers themselves as having mastered a subject and values the
usefulness of the subject in achieving their personal career goals, then the
trainees behavior shifts. Attitude is an important influence in the behavior of
a trainee, but even more important is the WIIFM (Whats in it for me?) prin-
ciple. Trainees practical, pragmatic approach is the dominant influence over
attitude. Trainees can have positive attitudes in general and enjoy the training
without altering their work behavior after training. Likewise, trainees can
have a less than positive attitude about training, but nevertheless the trainees
post-training behavior shifts.
A change in behavior is still not sufficient feedback to judge fully the
effectiveness of training. Results are paramount to recognizing the value of a
training program. A change in performance that leads to results moves both
the organization and the individual forward on the path to achieving the
organizations goals and the trainees personal goals. Assessing the individuals
performance is necessary to learn if the change in behavior is also associated
with changes in work performance.
Learning Objective #4: Identify, Describe, and Explain
the Major Types of Assessment Strategies
An assessment strategy is not an assessment method. An assessment strategy
represents a specific plan for conducting an assessment of trainee learning and
includes assessment of the training program as well. Strategy influences the
choice of assessment methods. Assessment methods aid in implementing the
strategy. Assessment is integral to the design of any training program because
decision-makers and training program designers need to learn if training ben-
efits the organization and the trainees. Identifying benefits, ferreting out pro-
gram design flaws, as well as justifying the types of training offered represent
the primary reasons why assessment needs to be an important component of
the training process.
There are a wide-range of possible assessment strategies to select from.
Some can be combined to make a comprehensive assessment strategy.
Designers can choose to use the integrative assessment strategy. The integra-
tive strategy is meant to achieve two goals: assessment of the training program
and assessment of trainee learning. To assess the training program, there is
a pre-test(s) prior to starting training and a post-test(s) that occurs after the
program ends. If any changes are identified in the post-test the presumption
is that the result is due to training. Decision-makers and designers can set
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110 Training Program Assessment
standards for the post-test(s) to learn if the program has achieved the expecta-
tions. Assessment during training focuses on trainee learning during the train-
ing process. Learning can be assessed after training too, but this commonly
involves using testing methods to evaluate the training program.
Next is the feel-good assessment strategy. This strategy is often used to
learn about a trainees attitude and impressions of the training program along
with learning if the training was beneficial. The assumption underlying the
use of this strategy is that the trainees know best if they learned, and that a
positive attitude equates with learning. Researchers have found that personal
bias often skews the findings one way or another. This type of assessment
strategy works best when learning about trainee attitudes and impressions is
the primary goal.
The concurrent assessment strategy guides assessment during training only.
Typically, this strategy is most useful when the content of the training is
of secondary importance to the organization and the trainee. Limited time,
limited budgets, and a secondary-type subject only warrant the use of a less
ambitious assessment strategy.
The behavioral assessment strategy focuses on post-training assessment,
with the emphasis on trainee behavioral changes as a consequence of train-
ing. The goal of this strategy is to learn about the impact of training on
trainee behavior after training. The basic premise is that if learning occurred
as a result of training then behavioral changes should result. However, while
behavior might change, job performance might not. If job performance is
the focus, the job performance assessment strategy is the preferred strategy to
use. Behavior needs to change, but the changed behavior should then lead
to changes in job performance. This strategy represents another way to learn
about the changes in job performance as a consequence of training.
The non-traditional assessment strategy has two variations. For atypical
training programs, a non-traditional approach for assessing the benefits is
more likely to offer useful feedback to the organization and trainee. Training
that focuses on developing soft skills is an example of a subject that applies in
this case. Standard types of training programs would emphasize the use of tra-
ditional assessment methods. Two other examples of subjects in this category
include management training programs and orientation programs.
Respondent bias can be a problem. A non-traditional assessment strategy
that emphasizes the collection of unbiased information is valuable to all par-
ties involved with learning about training program impact. Bias distorts the
feedback in ways that can negatively influence future programming decisions.
Finally, there is the performance assessment strategy. The performance
assessment strategy focuses on learning if trainees have achieved program
performance standards. Whether a standardized test or a non-standardized
test is used, a set of performance standards are identified and trainee learn-
ing is expected to lead to trainees performing at or above the performance
standard(s). For example, a standard could be a minimum score of 70 or
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Training Program Assessment 111
higher on a test. A standard is modifiable and designers determine the impor-
tance of trainees demonstrating a particular level of subject knowledge. The
use of a standard also benefits trainees who need to repeat training and then
be assessed again, as the standard represents a goal to achieve.
Learning Objective #5: Describe and Explain the Purpose
of Informal Assessments with Examples
Assessment serves as a means for learning if the training program has accom-
plished the training goals and the trainees achieved the learning objectives.
Assessment is one component of the training program; a training program
represents a process, designed to facilitate trainee learning. Assessment can
occur formally or informally. Formal assessment represents the use of pre-
planned methods to assess learning and the effectiveness of the training process
in facilitating trainee learning. Informal assessment represents an unplanned
approach for assessing trainee learning and possibly the training process itself.
However, there is an important difference.
Through observing trainee behavior, trainee comments, or in other ways,
trainers become aware that there may be problems with trainee learning.
Trainers need to quickly learn if their perceptions and any other forms of indi-
rect sources of feedback are valid and then determine if changes to the training
process need to occur. Informal assessment is often a spontaneous action taken
by trainers. If important issues arise, the trainer cannot wait to conduct a thor-
ough assessment of the training program. Immediate feedback is necessary to
make adaptive changes to the training program while in progress.
Often the changes to the training program are minor, such as adding more
time when using a particular instructional method or reducing the time allo-
cated when using a different instructional method. Adding time means either
reducing the time allocated for another instructional method(s) or eliminating
an instructional method(s) altogether. Decisions need to be made and imple-
mented quickly.
There are circumstances where major changes to the training program
are necessary. Major changes are unusual but sometimes necessary during
training. Early warning signs commonly appear, at which point trainers use
informal assessment as the means to confirm if the signs of trouble indicate the
need for a major modification in the training. Short training programs that
run for less than half a day require spontaneous modifications to the train-
ing process because there is little time for the trainer(s) to reflect. Immediate
action is necessary to ensure the success of the training program.
Informal assessments gather valuable information about trainee attitudes,
trainee feelings about the training, and the extent to which learning is occur-
ring. Additional information is gleaned about the training process to identify
gaps. This information helps during the process associated with re-designing
the training program. Learning about trainee reactions to the trainer(s) is
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112 Training Program Assessment
important as well so that the trainer(s) can respond if the feedback is not
linked to personality but more to the delivery of instruction or other aspects
of the training process.
There are a variety of informal assessment methods. These can include
non-planned Q&A sessions, use of a verbal assessment rubric conducted
spontaneously but appearing as part of the training program, asking questions
of individual trainees or hearing unsolicited comments from trainees during
breaks, observations of trainee behaviors during the application of an instruc-
tional method(s), and monitoring trainee non-verbal communication. There
is little time for the trainers to make major changes, but experienced trainers
know the importance of adapting to turn a bad situation into a success.
Learning Objective #6: Describe and Explain the Purpose
of Formal Assessments with Examples
Formal assessment represents a planned, systematic process for collecting and
analyzing information about a training program. The purpose of assessment
is to evaluate the impact of training, identify aspects of the training program
that were effective, and identify the parts of training that were less effective.
Assessment provides decision-makers with evaluative information that helps
in making decisions related to training.
A training programs benefits are determined by the success of trainees
achieving the learning objectives, whether the training goals are achieved, and
the impact training has on achieving the organizations goals. Each of these
end
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ACCOUNTING DATA ANALYTICS TABLEAU -Analytics mindset Peach State University Hotel
Use the Tableau workbook to answer the questions beginning on page 5 of the pdf doc. I also want to know where you get the information. A screenshot of the tableau workbook or explain where you get the answers. Thanks
Analytics_mindset_case_studies_PSU_Hotel_understanding_audit_analytics questions begin on page 5
Module 7
PSU Hotel Audit Analytics Case
Assignment 7 Group Assignment (100 points)
(note: this part is a group assignment)
1. Submit your report on the required questions for PSU Hotel Audit Analytics Case.
2_Analytics_mindset_case_studies_PSU_Hotel_understanding_audit_analytics questions begin on page 5
2. Label you write-up Group X_PSU Hotel
3. Groups will present their answers in class Analytics mindset case studies Peach State University Hotel understanding audit analytics 1
2017 Ernst & Young Foundation (US). All Rights Reserved.
SCORE No. 04973-171US
Analytics mindset
Peach State University Hotel
Understanding audit analytics
In the case background, you learned how the audit is transforming in the world of big data and analytics.
You also are better prepared to ask the right questions since you learned about basic business and
accounting operations for Peach State University Hotel (PSU Hotel) and gained insight into the hotel
industry. You also have become familiar with the accounting data available to you about PSU Hotel and
learned that the extract, transform and load (ETL) process has been completed by your audit data
capture team.
Now it is important for you to understand how data analytics is used in the audit and become more
familiar with your audit analytics tool, called EY Helix General Ledger Analyzer for students (GL
Analyzer).
Using data analytics for risk identification and assessment and substantive procedures
The following information will provide you with a very brief, high-level overview about how data analytics
can be used in the audit process to help identify and assess risk at the account and assertion level, and
also can be used in substantive procedures to obtain audit evidence. Throughout this case, you will see
references made to analyses provided in the GL Analyzer workbook (in blue) that you will continue to
learn more about as you progress. It is important to note that this background and the GL Analyzer
workbook do not represent all of the types of analyses that might be performed, or the level of
sophistication of analyses and tools that are used in practice. However, it is intended to provide an
appropriate level of insight for your learning purposes.
Using data analytics to identify and assess risk at an account and assertion level
Data analytics, ranging from simple to more complex analyses, can assist in properly identifying and
assessing inherent risk at an account and assertion level.
Account balance analysis:
Often, a starting point for an auditor is to perform a high-level, year-to-year review of account
balances, focusing on significant changes in a balance or variations in an account balance from the
expected amount. The latter is particularly important if an auditor expects a change in a balance but
does not see one (e.g., a change in accrued payroll in light of an increased number of days since the
last pay date) or does not expect a change but sees a significant increase or decrease in activity. The
Balance sheet analysis and Income statement analysis are particularly useful as a comparative
analysis. The lead sheet functionality within each analysis also easily provides the auditor with a more
granular view, which may help pinpoint the specific accounts driving the unexpected changes and,
therefore, the individual accounts that represent a greater risk.
Analytics mindset case studies Peach State University Hotel understanding audit analytics 2
2017 Ernst & Young Foundation (US). All Rights Reserved.
SCORE No. 04973-171US
Relationship analysis:
Natural relationships between accounts can be observed throughout the business cycle of a company
(e.g., through the Relationship analysis.) Some are fairly generic across industry and sector lines,
such as the relationship of FICA taxes paid in relation to gross payroll. Others are industry specific,
such as the relationship of research and development spending as a percentage of revenues for a
technology company. One powerful type of relationship analysis is a Gross margin analysis, which
portrays a companys gross margin as a percentage of its sales.
Journal entry activity and detail analysis:
Data analytics can allow the auditor to drill into the journal entries that make up an account balance or
related activity to help identify and assess risks, including risks of fraud or management override,
which are often addressed by risk-based journal entry testing.
Drilling down: At a high level, the General ledger statistics dashboard can provide some
insight by providing an overview of the nature and composition of journal entries used in an
analysis, but a deeper analysis generally is more useful. For example, an auditor can drill down to
underlying journal entries (Journal entry line items and Journal entry summary and details)
to identify whether unusual activity was caused by a single material manual entry or by thousands
of routine transactions.
Dimensions: By capturing more data than just account numbers and amounts, the auditor can
easily have access to multiple dimensions that help identify and assess risk. Common
dimensions include the business unit, preparer, approver and source of the entry (e.g., routine
systems, such sales or cash receipts, and non-routine systems or estimation, such as human-
generated journal entries). These dimensions can help the auditor determine, for example,
whether unusual activity came from a source unrelated to the process (e.g., revenue transactions
posted within the fixed asset source).
Activity and trends: An auditor also considers the volume of activity, as well as the size,
complexity and homogeneity of transactions processed through an account when determining the
inherent risk. Consider, for example, how data analysis can help an auditor detect anomalies
involving depreciation. If a companys normal depreciation process involves one entry each
month, data analysis can help detect the absence of an entry in certain months and multiple
entries in others. Analyzing activity, particularly trends (e.g., over time, by business unit, by
geographic location), can also help identify risks and unusual activity that warrant further
investigation. The Monthly activity analysis, Dimension analysis (which is a subset of the
journal entry activity analysis) and Date analysis are particularly useful. Continuing with the
depreciation example, if the depreciable asset balance has not changed, an auditor would not
expect monthly depreciation expense to change and this easily can be seen with analytics.
Identifying and understanding significant processes:
Data analytics often is used to identify and understand the sources of transactions materially affecting
a significant account, thereby helping us identify significant processes. Analytics (e.g., Dimension
analysis) can also be used to confirm our understanding of a process by tracing a transaction
through the enterprise resource planning (ERP) sources affecting the process.
Analytics mindset case studies Peach State University Hotel understanding audit analytics 3
2017 Ernst & Young Foundation (US). All Rights Reserved.
SCORE No. 04973-171US
Using data analytics as a substantive procedure to obtain audit evidence
Data analytics can be used to obtain substantive evidence through the performance of substantive
analytical procedures or tests of detail. When performing data analytics, we typically include 100% of the
population, which allows for testing entire populations and greater levels of disaggregation and may
provide greater audit evidence compared with other types of audit procedures (e.g., sampling). Unlike risk
identification and assessment analytics, which are exploratory in nature, substantive analytics are often
confirmatory, meaning that they are used to confirm managements assertions and an auditors
expectations of the relationships that exist within the data.
Substantive analytical procedures involve comparisons of recorded amounts, or ratios developed from
recorded amounts, to expectations developed by the auditor. The extent to which the auditor uses
substantive analytical procedures as effective audit evidence is affected by several items, such as:
Analysis of plausible relationships among both financial and nonfinancial data
Investigation of identified fluctuations or relationships that are inconsistent with other relevant
information or that differ from expectations by a significant amount
The ability to use substantive analytical procedures as effective audit evidence is affected by:
Availability of data: The availability of reliable and relevant data will facilitate effective procedures.
Disaggregation: The degree of disaggregation in available data can directly affect the degree of its
usefulness in detecting misstatements. Data analytics is particularly useful because it enables a
greater level of disaggregation. The greater the disaggregation, the more precise the auditors
expectation can be, which can lead to higher levels of assurance from the analytics.
Account type: Substantive analytical procedures are more useful for certain types of accounts than
for others. Income statement accounts tend to be more predictable because they reflect accumulated
transactions over a period, whereas balance sheet accounts represent the net effect of transactions
at a point in time or they are subject to greater management judgment.
Predictability: Substantive analytical procedures are more appropriate when an account balance or
a relationship between items of data is predictable (e.g., between sales and cost of sales or between
trade receivables and cash receipts). A predictable relationship is one that may reasonably be
expected to exist and continue over time.
Nature of assertion: Substantive analytical procedures may be more effective in providing evidence
for some audit assertions (e.g., completeness or valuation) than for others (e.g., rights and
obligations). Predictive analytical procedures using data analytics can be used to address
completeness, valuation and measurement, and occurrence.
Auditor experience and professional judgment: Effective substantive analytical procedures are
based on recognizing unusual or unexpected variations. Planning and executing substantive
analytical procedures should be performed by those who have a deep understanding of the entitys
business and systems.
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SCORE No. 04973-171US
The design of a substantive analytical procedure is limited only by the availability of reliable data and the
experience and creativity of the audit team. Substantive analytical procedures generally take one of the
following forms:
Account balance or trend analysis: A commonly used technique is the comparison of current data
with the prior-period balance or with a trend in two or more prior-period balances. An auditor
evaluates whether the current balance of an account moves in line with the trend established with
previous balances for that account, or based on an understanding of factors that may cause the
account to change. Examples would include the Balance sheet analysis, Income statement
analysis, Monthly activity analysis and Date analysis.
Ratio analysis: Ratio analysis is useful for analyzing asset and liability accounts, as well as revenue
and expense accounts. An individual balance sheet account may be difficult to predict on its own, but
its relationship to another account is often more predictable (e.g., the trade receivables balance
related to sales). Ratios can also be compared over time or to the ratios of separate entities within the
group, or with the ratios of other companies in the same industry. Examples would include the Gross
margin analysis and Relationship analysis.
Comparative nonfinancial analysis: Unlike the trend analysis, this analytical procedure does not
rely on events of prior periods, but upon nonfinancial data for the audit period under consideration
(e.g., occupancy rates to estimated rental income or interest rates to estimated interest income or
expense). These tests are generally more applicable to income statement accounts and certain
accrual or prepayment accounts.
Structural modeling: A modeling tool constructs a statistical model from financial or nonfinancial
data of prior accounting periods to predict the current account balances (e.g., linear regression).
Each technique differs in its ability to determine whether a misstatement exists and in the level of
assurance it provides. For example, a trend analysis relies on data from only a single account, whereas a
ratio analysis incorporates the expected relationships between two or more accounts. A comparative
nonfinancial analysis and structural modeling may assist auditors in developing expectations to compare
against an entitys recorded amounts.
Understanding your audit analytic tool, GL Analyzer
You are not required to develop and perform analytics because an audit analytics tool, GL Analyzer, has
already been developed for you. However, you should understand the purpose of each analysis within
this tool because you will be responsible for understanding and interpreting what the analytics reveals.
The case has separate sections that correspond to the different Tableau tabs. There are several
questions for each tab. If you are unfamiliar with using the GL Analyzer, consider reviewing the tab
labeled User guide, which provides an explanation of what is available in each tab in the GL Analyzer.
The basic purpose of each tab is described below, followed by questions specific to that tab.
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Analytics mindset case studies Peach State University Hotel understanding audit analytics 5
2017 Ernst & Young Foundation (US). All Rights Reserved.
SCORE No. 04973-171US
Required
The case requirements listed below align with the analytics mindset competencies to help you understand
how you are developing your analytics mindset.
Apply appropriate analytics techniques
Ensure that you have the latest version of Tableau available so that you can open the analytic GL
Analyzer workbook (Analytics_mindset_case_studies_PSU_Hotel.twbx).
See the GL Analyzer user guide file named
Analytics_mindset_EY_Helix_General_Ledger_Analyzer_for_students_user_guide.pdf for
information about downloading a free trial of Tableau.
Read the GL Analyzer user guide named
Analytics_mindset_EY_Helix_General_Ledger_Analyzer_for_students_user_guide.pdf. This
guide will provide the purpose, navigation and instructions for each analysis within your audit analytics
tool. Please note that this user guide also can be found on the second tab in your workbook for easy
reference as you are navigating through the tool.
To ensure that you understand the purpose, navigation and instructions for each analysis within the
tool, use the analyses highlighted in in blue within the GL Analyzer workbook
(Analytics_mindset_case_studies_PSU_Hotel.twbx) to answer each question.
Balance sheet analysis: The balance sheet analysis provides assistance throughout the audit to
understand the business and the way it accounts for its operations, to identify and assess risk, and
to begin obtaining substantive evidence.
In auditing, a lead sheet is often the starting point of an audit file. The lead sheet functions like
a table of contents and summarizes, at a high level, what happened in that account.
1) Prepare a cash lead sheet:
a. What general ledger accounts are listed?
b. What other information is listed?
c. What is the amount of the beginning balance for cash?
d. What is the amount of the ending value for cash?
e. Where else can you find this information, other than in the lead sheet?
2) What are the total assets for the hotel in the current year?
3) Which liability account class had a decrease from the prior year? (Remember that
liabilities are credit accounts, a decrease would result in fewer credits.)
4) How many specific general ledger accounts combine to make the total plant,
property and equipment (PPE) account classification shown in this tab?
5) What is the value of the Buildings and Building Improvements account (GL Acct #
16200) in the current year?
6) What color is the bar that shows the inventory ending balance amount in the
balance sheet composition view?
Analytics mindset case studies Peach State University Hotel understanding audit analytics 6
2017 Ernst & Young Foundation (US). All Rights Reserved.
SCORE No. 04973-171US
Income statement analysis: The income statement analysis provides assistance throughout the
audit to understand the business and the way it accounts for its operations, to identify and assess
risk, and to begin obtaining substantive evidence.
1) What was the percentage increase in travel expenses (excluding mileage)?
2) Did total revenue increase or decrease from the previous year and by how much?
3) How much did the company pay for overtime expenses in the current year?
4) What color is the bar representing Sales Hotel?
Monthly account activity analysis: The monthly account activity analysis provides monthly
account activity trending for the selected account or account class. This information is used to
understand the business; the nature of and accounting for transactions; and to investigate unusual
or unexpected relationships, trends, changes or transactions to identify risks and obtain substantive
evidence. This analysis provides comparisons of account activity by month across years.
1) For which month is there the largest difference in net revenue (all revenue accounts)
between FY15 and FY16?
2) In FY16, which month has the highest revenue (all revenue accounts)?
3) In FY16, which month has the lowest revenue (all revenue accounts)?
4) Where did you find the answer to the previous questions?
5) Which month of each FY shows the largest amount of cash activity and how much was it?
Dimension analysis: The dimension analysis provides disaggregated account activity details
and trending for the selected account class or classes by dimension, which includes source (the
subledger or subsystem within the entitys ERP system from which the entry originated), preparer
or business unit, and detailed dimension (individual items within each dimension). This
information is used to understand the business; identify and understand significant classes of
transactions; understand the nature and relationship of accounts; investigate unusual or
unexpected relationships, trends, changes or transactions; and identify and assess risks and
obtain substantive evidence.
1) Create an analysis that shows the revenue related to dining and hotel sales for FY16
by source (e.g., cash, credit card, check). What is the total cash receipts amount
related to dining sales for FY16?
2) What is the total cash receipts amount related to dining sales for February 2016?
3) What is the total cash receipts amount for both dining sales and hotel sales for
February 2016?
4) Create an analysis that shows the revenue related to dining and hotel sales for FY16
by preparer. On the monthly activity by dimension graph, what color is assigned to
transactions prepared by the property management system, GuestSYS?
5) Using the monthly activity by dimension graph, what is the total amount of hotel sales
revenue from GuestSYS in Mar 2016?
Date analysis: The date analysis provides a summary of the journal entry activity by day for each
month in the period. It can assist in the identification of risks (including fraud risks) and the
Analytics mindset case studies Peach State University Hotel understanding audit analytics 7
2017 Ernst & Young Foundation (US). All Rights Reserved.
SCORE No. 04973-171US
performance of substantive procedures. Note that this worksheet shows analyses using the
effective date and the entry date. Refer to the background case for a refresher on the difference
between these two dates.
1) For the Revenue Sales-Dining account, what day of the week reflected the highest
total credit amount entered in FY16?
2) During FY16, what specific date had the most revenue entered for the Revenue
Sales-Dining account?
3) For all revenue accounts in FY15, what day of the year has the highest amount of
debit entries and what is the dollar amount?
Gross margin analysis: The gross margin analysis can assist in the identification and
assessment of risks and the performance of substantive procedures related to revenue and the
cost of sales.
1) What is the average gross margin percentage for Revenue Sales-Dining for FY15?
2) What is the average gross margin percentage for Revenue Sales-Dining for FY16?
3) In FY16, in what month did the gross margin percentage for Revenue Sales-Dining
deviate the most from the average?
Relationship analysis: The relationship analysis provides the trending analysis of any plausible
account relationship (e.g., commission expense as a percentage of revenue). It can be used to
obtain substantive evidence of the expected relationship between accounts. The same analysis
also can be used to identify and assess risks related to the selected accounts.
1) For FY15, what is the relationship percentage between payroll taxes and payroll
expense for April 2015?
2) In FY15, for which month is the relationship percentage between payroll taxes and
payroll expense the lowest? What is the relationship percentage?
3) For FY15, what was total for the payroll tax account FICA-HI for August 2014?
General ledger statistics: The general ledger statistics dashboard provides an overview of the
nature and composition of the journal entries used in the analysis. The statistics provide some
basic information to help understand the completeness and accuracy of the data, as well as to
help identify changes in the IT environment (e.g., changes in the number of preparers year over
year).
1) How many liability accounts does PSU Hotel have?
2) Which account class has the largest number of journal entries posted in FY16 and
how many were posted?
3) How many journal entries were posted directly from the property management system
(GuestSYS) in FY16?
4) Which individual preparer generated the most journal entries in FY16? What is their
title?How many journal entries did they post?
5) Select the underlying data for those transactions described in the previous questions
so that you could export it to another analysis tool if needed (e.g., Excel).
Analytics mindset case studies Peach State University Hotel understanding audit analytics 8
2017 Ernst & Young Foundation (US). All Rights Reserved.
SCORE No. 04973-171US
Journal entry line items: The journal entry line items worksheet displays the journal entry line
items underlying the selection made by the user in the journal entry activity analysis, the source
analysis, the date analysis, the gross margin analysis or the relationship analysis.
1) Show all the journal entry line items prepared by Yvonne Chapman (Catering Manager)
related to credit card receipts for the Hotel Sales GL account (43180) during the last 10
days of FY16?
Journal entry summary and details: The journal entry summary and details dashboard provide
information about the journal entries related to individual line items identified in the other
dashboards. This dashboard is populated by identifying journal entry line items from the journal
entry line items worksheet.
1) Using the result from the analytical procedure you performed on the JE line items tab
regarding credit card receipts posted by Yvonne Chapman near the end of FY16, select
all of the journal entries from JE line items and filter them so that the relevant data is
generated for the JE summary and details tab.
2) What is the offsetting account class for journal entry #20169203? Analytics_mindset_case_studies_PSU_Hotel.twb
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#00a3ae
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#2c973e
#ac98db
#7fd1d6
#c893c7
#95cb89
#d8d2e0
#fff27f
#f04c3e
#00a3ae
#91278f
#2c973e
#ac98db
#c0c0c0
#7fd1d6
#c893c7
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“Business unit”
“Source”
“Preparer”
SELECT “All” AS DataSet,
“” AS AccountClass1,
“” AS AccountClass2,
[JELineItems$].[AbsoluteAmount] AS [AbsoluteAmount],
[JELineItems$].[AccountClass] AS [AccountClass],
[JELineItems$].[AccountType] AS [AccountType],
[JELineItems$].[Amount] AS [Amount],
[JELineItems$].[BusinessUnit] AS [BusinessUnit],
[JELineItems$].[Category] AS [Category],
[JELineItems$].[Credit] AS [Credit],
[JELineItems$].[Debit] AS [Debit],
[JELineItems$].[EffectiveDate] AS [EffectiveDate],
[JELineItems$].[EntryDate] AS [EntryDate],
[JELineItems$].[GLAccountEndingBalance] AS [GLAccountEndingBalance],
[JELineItems$].[GLAccountName] AS [GLAccountName],
[JELineItems$].[GLAccountNumber] AS [GLAccountNumber],
[JELineItems$].[GLAccountStartingBalance] AS [GLAccountStartingBalance],
[JELineItems$].[JEDescription] AS [JEDescription],
[JELineItems$].[JEEntryKey] AS [JEEntryKey],
[JELineItems$].[JEIdentifier] AS [JEIdentifier],
[JELineItems$].[JENumber] AS [JENumber],
[JELineItems$].[Marked] AS [Marked],
[JELineItems$].[MarkedInReport] AS [MarkedInReport],
[JELineItems$].[Period] AS [Period],
[JELineItems$].[PeriodFlag] AS [PeriodFlag],
[JELineItems$].[PreparerID] AS [PreparerID],
[JELineItems$].[SortOrder] AS [SortOrder],
[JELineItems$].[Source] AS [Source],
[JELineItems$].[SysManInd] AS [SysManInd],
[JELineItems$].[UserDefined1] AS [UserDefined1],
[JELineItems$].[UserDefined2] AS [UserDefined2],
[JELineItems$].[UserDefined3] AS [UserDefined3]
FROM [JELineItems$]
UNION
SELECT “Relationship Group1” AS DataSet,
[JELineItems$].[AccountClass] AS AccountClass1,
“” AS AccountClass2,
[JELineItems$].[AbsoluteAmount] AS [AbsoluteAmount],
[JELineItems$].[AccountClass] AS [AccountClass],
[JELineItems$].[AccountType] AS [AccountType],
[JELineItems$].[Amount] AS [Amount],
[JELineItems$].[BusinessUnit] AS [BusinessUnit],
[JELineItems$].[Category] AS [Category],
[JELineItems$].[Credit] AS [Credit],
[JELineItems$].[Debit] AS [Debit],
[JELineItems$].[EffectiveDate] AS [EffectiveDate],
[JELineItems$].[EntryDate] AS [EntryDate],
[JELineItems$].[GLAccountEndingBalance] AS [GLAccountEndingBalance],
[JELineItems$].[GLAccountName] AS [GLAccountName],
[JELineItems$].[GLAccountNumber] AS [GLAccountNumber],
[JELineItems$].[GLAccountStartingBalance] AS [GLAccountStartingBalance],
[JELineItems$].[JEDescription] AS [JEDescription],
[JELineItems$].[JEEntryKey] AS [JEEntryKey],
[JELineItems$].[JEIdentifier] AS [JEIdentifier],
[JELineItems$].[JENumber] AS [JENumber],
[JELineItems$].[Marked] AS [Marked],
[JELineItems$].[MarkedInReport] AS [MarkedInReport],
[JELineItems$].[Period] AS [Period],
[JELineItems$].[PeriodFlag] AS [PeriodFlag],
[JELineItems$].[PreparerID] AS [PreparerID],
[JELineItems$].[SortOrder] AS [SortOrder],
[JELineItems$].[Source] AS [Source],
[JELineItems$].[SysManInd] AS [SysManInd],
[JELineItems$].[UserDefined1] AS [UserDefined1],
[JELineItems$].[UserDefined2] AS [UserDefined2],
[JELineItems$].[UserDefined3] AS [UserDefined3]
FROM [JELineItems$]
UNION
SELECT “Relationship Group2” AS DataSet,
“” AS AccountClass1,
[JELineItems$].[AccountClass] AS AccountClass2,
[JELineItems$].[AbsoluteAmount] AS [AbsoluteAmount],
[JELineItems$].[AccountClass] AS [AccountClass],
[JELineItems$].[AccountType] AS [AccountType],
[JELineItems$].[Amount] AS [Amount],
[JELineItems$].[BusinessUnit] AS [BusinessUnit],
[JELineItems$].[Category] AS [Category],
[JELineItems$].[Credit] AS [Credit],
[JELineItems$].[Debit] AS [Debit],
[JELineItems$].[EffectiveDate] AS [EffectiveDate],
[JELineItems$].[EntryDate] AS [EntryDate],
[JELineItems$].[GLAccountEndingBalance] AS [GLAccountEndingBalance],
[JELineItems$].[GLAccountName] AS [GLAccountName],
[JELineItems$].[GLAccountNumber] AS [GLAccountNumber],
[JELineItems$].[GLAccountStartingBalance] AS [GLAccountStartingBalance],
[JELineItems$].[JEDescription] AS [JEDescription],
[JELineItems$].[JEEntryKey] AS [JEEntryKey],
[JELineItems$].[JEIdentifier] AS [JEIdentifier],
[JELineItems$].[JENumber] AS [JENumber],
[JELineItems$].[Marked] AS [Marked],
[JELineItems$].[MarkedInReport] AS [MarkedInReport],
[JELineItems$].[Period] AS [Period],
[JELineItems$].[PeriodFlag] AS [PeriodFlag],
[JELineItems$].[PreparerID] AS [PreparerID],
[JELineItems$].[SortOrder] AS [SortOrder],
[JELineItems$].[Source] AS [Source],
[JELineItems$].[SysManInd] AS [SysManInd],
[JELineItems$].[UserDefined1] AS [UserDefined1],
[JELineItems$].[UserDefined2] AS [UserDefined2],
[JELineItems$].[UserDefined3] AS [UserDefined3]
FROM [JELineItems$]
DataSet
130
[DataSet]
[Custom SQL Query]
DataSet
1
string
Count
true
“WSTR”
AccountClass1
130
[AccountClass1]
[Custom SQL Query]
AccountClass1
2
string
Count
true
“WSTR”
AccountClass2
130
[AccountClass2]
[Custom SQL Query]
AccountClass2
3
string
Count
true
“WSTR”
AbsoluteAmount
130
[AbsoluteAmount]
[Custom SQL Query]
AbsoluteAmount
4
string
Count
true
“WSTR”
AccountClass
130
[AccountClass]
[Custom SQL Query]
AccountClass
5
string
Count
true
“WSTR”