How to use SAS to make the investigation report mentioned in the files?
QUEENSLAND UNIVERSITY OF TECHNOLOGY FACULTY OF BUSINESS AYN453 Financial Forensics and Business Intelligence SEMESTER ONE 2020 PROJECT 2: FORENSIC INVESTIGATION – Brisbane Cycling & Sports Emporium Assessing SAS Enterprise Guide and forensic accounting investigative skills and analysis (Weighting Total – 40%) Due:Friday 29 May, 2020 at 11.59PM Submission:Electronic assignment submission via Blackboard-under Assessment. Type:Individual (see details below) Length:2000 words maximum for the Case Report (excluding executive summary and table of contents). In addition students will also need to submit their project file from SAS Enterprise Guide. Students must keep a backup copy of all documents and programs used in this assignment submission until they have received a finalised mark for this piece of assessment. Learning Purpose of the Project This project is designed to reflect a real workplace activity in forensic analysis/business intelligence. Your ability to manipulate and massage data using SAS Enterprise Guide, to give meaning to it through critical analysis of the SAS results, and to produce reports to company executives will be assessed. You will be provided with one case and relevant MS Excel files to support the case from which you must complete all of the assignment tasks described in this document. Basic overview of the Project To achieve the requirements of this project, you will need to read the case and the associated assignment tasks. Evaluate the data you have been provided, and determine how you will analyse the data and critically evaluate it. To achieve the requirements of this project, you will need to read the case and the associated assignment tasks. Evaluate the data you have been provided, and determine how you will analyse the data and critically evaluate it. Finally you will need to report the results assuming that this expert report may need to be defended in court. How you will be assessed Your report needs to demonstrate that you have gathered and manipulated data, analysed it, and presented it to the standard and depth required for a forensic investigation. This can mean moving beyond the basic data generalised and your own analysis to real-world trends and industry bench marks (if relevant) to inform analysis and using clear visual means (tables, diagrams, graphs etc) to represent analysis and recommendations for the case. Project Criteria Specifically this assignment relates to these ‘Assurance of Learning Outcomes’: 1. KS 1.2 Discipline knowledge and skills Apply technical, technological and technical research skills to organise and interpret discipline knowledge, including theory and practice, to investigate business issues. In this regard, Illustrate proficiency in SAS Enterprise Guide, a commercially-available business intelligence/ forensic intelligence software 2. HO 2.1 Critical thinking and analysis Critically investigate real world business issues and problems drawing on analysis, evaluation and synthesis of discipline knowledge, including theory and practice. 3. PC 3.1 Professional communication Use information literacy skills and communicate effectively and professionally in written forms (formal business report) and using media (from SAS Enterprise Guide) appropriate for diverse purposes, contexts and audiences. Your First Forensic Accounting Investigation Case #246: Complainant – Mr Patrick Thompson Congratulations! You completed your Masters and landed a position in a boutique Brisbane forensic accounting firm called Forensic and Accounting Services Queensland. You are being mentored by a senior Forensic Accountant by the name of Ms Aya Condopolis and she is helping you work through the case. Aya is an experienced investigator and knows how to mine data using database and spreadsheet applications very well. However, your firm recently purchased SAS Enterprise Guide (the main reason you won the position was because they saw on your CV that you know how to use it) and as you are the only person working there who knows the program, you have been asked to investigate the data provided by Mr Lamprecht. The case details with which you have been provided are as follows: Brisbane Cycling & Sports Emporium is an Australian company that sells a range of bikes and related equipment for the adventure enthusiast. Products consist of various bikes, bike components, clothing and accessories. Brisbane Cycling & Sports Emporium differentiates itself from other similar companies by purchasing unique products from overseas vendors and re-selling them in the Australian market. Research on the different bikes available nationally and internationally is constantly undertaken to ensure that the company always supplies unique products to the Australian market. Brisbane Cycling & Sports Emporium has been operating since 1999 but early in 2018 the business went into receivership and was subsequently purchased by Mr. Patrick Lamprecht in August 2018. Mr. Lamprecht owns several businesses and saw a great opportunity when Brisbane Cycling & Sports Emporium became available at a bargain price. After running the business for nearly 20 months, Patrick realised that something was not right. Although sales were doing well and steadily increasing, profits were not matching. Patrick had a number of speculations as to why this was happening. However, with his busy schedule and other businesses he was unable to fully devote time to examine the situation in detail. He decided to consult a company to help go through the last two years of purchases to see if there was any evidence of fraudulent activity. As a result, Aya from your firm was contacted and agreed to investigate the situation. Your firm has given Patrick an undertaking that you will have a formal report of the findings to him within five (5) weeks on Friday May 29, 2020. Aya has asked you to complete the following tasks: · Import the data sets into SAS Enterprise Guide. · Undertake whatever analysis is necessary to uncover fraud or potential fraud issues or anomalies that you find. · Link data sets together wherever possible to improve analysis and understanding. · Provide detailed output and graphical/visual evidence of your findings in the form of tables, charts, pie charts, bubble plots – whatever you feel is appropriate to your findings. · Prepare a professional report identifying the issues you find and possible causes of each. End of Case What to Submit 1. You are required to prepare a formal business report identifying your findings from the data analysis and fraud investigation. You will need to include extensive EVIDENCE of your findings in the form of graphs, charts and tables and these visualisations MUST appear within the body of the report (only very large files should appear in the appendix) (Submission File 1). 2. Your SAS Enterprise Guide working file (Submission File 2). 3. Your signed Assessment Cover Sheet (Submission File 3). Administrative Issues Extension on assignments will not be accepted without prior approval. You must use the Request for Extension document (provided on Blackboard under Assessment). Late assignments will not be accepted without an extension. Not submitting an assignment does not automatically lead to a fail grade for this unit, however, students who do not submit assignments will receive a mark of zero for that assessment. END OF PROJECT REQUIREMENTS SHEET AYN454 Forensic Accounting & Investigation – Individual Presentation Criteria Sheet AYN453 Assessment 2 Criteria Sheet – BUSINESS REPORT: Pacific Cycles (40%) As this project will be assessed online - this criteria sheet does not need to be submitted. However, it is in your best interests to carefully check how each part of the report will be assessed before submitting your report. It will be assessed against the criteria below. Grading Scale 7 6 5 4 Under 4 Criteria Marks KS1.2 -Application of SAS Technologies Demonstrated a high level of competence in applying SAS software to produce professional quality, consistently presented and correct output to meet project output requirements. Demonstrated great competence in applying SAS software to produce professional quality, consistently presented and correct output to meet project output requirements. You have demonstrated reasonable competence in applying SAS software to produce professional quality, consistently presented and correct output to meet project output requirements. You have demonstrated some competence in applying SAS software to produce professional quality, consistently presented and correct output to meet project output requirements. You have demonstrated little competence in applying SAS software to produce professional quality, consistently presented and correct output to meet project output requirements /30 Criteria HO2.1- Critical Analysis and Recommendations You have demonstrated excellent skills in critically analysing SAS output to provide relevant and appropriate recommendations to management to assist them You have demonstrated good skills in critically analysing SAS output to provide relevant and appropriate recommendations to management to assist them You have demonstrated reasonable skills in critically analysing SAS output to provide relevant and appropriate recommendations to management to assist them You have demonstrated some skill in critically analysing SAS output to provide relevant and appropriate recommendations to management to assist them You have demonstrated little skill in critically analysing SAS output to provide relevant and appropriate recommendations to management to assist them /40 Criteria PC 3.1- Written Report format and writing Your written work reflects excellent English expression, clarity and fluency. Few, if any, grammatical errors occurred and the report was very well presented, organised and structured Your written report reflects a very good standard of English expression, clarity and fluency. Few grammatical errors occurred, and the report was well presented, organised and structured Your written report reflects good English expression, clarity and fluency. Some grammatical errors occurred, and the report was reasonably presented, organised and structured Your written report reflects satisfactory English expression, clarity and fluency. Many grammatical errors occurred, and the report was fairly presented, organised and structured Your written report reflects poor English expression and lacks clarity and fluency. Frequent grammatical errors occurred, and the report was poorly presented, organised and structured /30 Total Marks out of 100 /100 [Name of Organisation] Forensic Investigationn EXECUTIVE SUMMARY Single spaced (not part of the word count). A summary of your findings and all recommendations go into the exec summary. Table of Contents EXECUTIVE SUMMARY2 1.INTRODUCTION4 2.VENDORS5 2.1 Potential Favouritism (Kickbacks)5 2.2 Overspending with Vendors5 3.Customers6 3.1 Too Many Return Products6 6. RECOMMENDATIONS6 Data Reflection6 REFERENCES7 1. INTRODUCTION Provide the layout of your report. This report has been prepared for……to investigate…..based on the data provided….The first section of the report…. (125 -140 words) 2. VENDORS (Don’t use my headings….use what is appropriate for your case). This section describes issues found with potential kickbacks and vendor favouritism…… There are three sub-sections in this part of the report. They are: 2.1 Potential Favouritism (Kickbacks) Analysis of the data identified a number of anomalies with …. of the company. The first chart below provides an overall view …..: Figure 1: Summary of ….. As the chart demonstrates, …… 2.2 Overspending In addition to favouritism, we also identified some items that appear …. in terms of spending…..