Length:                       Part A – Volkswagen Investigation Expert Report: 1500 (+/- 10%) words maximum for the Case Report (excluding executive summary and table of contents). In addition students will also need to submit output files from SAS systems.

PART B – Volkswagen Investigation PowerPoint Presentation: 10-15 PowerPoint slides with optional recording

 

 

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 and a PowerPoint presentation to company executives will be assessed.

 

You will be provided with one case and relevant Excel files to support the case from which you must complete all of the assignment tasks described in this document, that is:  Parts A and B.

 

Specifically this assignment relates to these learning outcomes:

 

1. KS 1.1 & 1.2 Discipline knowledge and skills

 

1. Demonstrate your ability to understand the issues associated with data quality by reflecting on how you overcame data problems, demonstrate your ability to relate the information you produce in SAS  to the case organisations and its concerns using your knowledge of business intelligence, forensic intelligence, data analysis and decision making/reporting.
2. Illustrate proficiency in SAS Enterprise Guide, a commercially-available business intelligence/ forensic intelligence software

 

2. CTA 2.1 Critical thinking and analysis

 

Being able to identify research and critically analyse the data relevant to the case study problems, and synthesise it into recommendations which will assist management.

 

3. PC 3.1 Professional communication

 

Communicate effectively through a written report and PowerPoint Presentation or video presentation relevant for the case in a format that they could be presented to management.  Recommendations in the report will assist this process.

 

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.  Finally you will need to report the results you find to management in an appropriate manner so that it assists their future decision making (one business report, one PowerPoint presentation OR video).

 

How you will be assessed

 

Your report and presentation needs to demonstrate that you have gathered and manipulated data, analysed it, and presented it to the standard and depth required of an organisation. This can mean moving beyond the basic data generalised and your own analysis to real-world trends and industry bench marks to inform analysis, exploring additional data sets to investigate other issues you have noticed, and using clear visual means (tables, diagrams, graphs, etc) to represent analysis and recommendations to the management of the case.

 

Project Criteria

 

Business Intelligence/Forensic Intelligence Knowledge

Analyse data related to an organisation utilising business intelligence/ forensic intelligence/ data analysis concepts and principles

 

Application of SAS Enterprise Guide

Present proficient and structured output analysis using SAS Enterprise guide appropriate for the case organisation supplied.

 

Critical Analyses and Recommendations

Accurately identify and critically analyse output reports appropriate to the case organisation

 

Written Report Format and Writing (including a PowerPoint Presentation)

Present a detailed, professional-standard written report AND PowerPoint presentation clearly articulating possible fraud issues to be addressed for improving company performance and security.

 

 

CASE:  VOLKSWAGON PARTS AND PURCHASING

Case Information

 

Volkswagen[1] Parts and Purchases is an arm of the VW Corporation (‘Das Auto’), and although a successful parts supply firm in the past, it is now struggling to meet company expectations.  As a consultant assisting the company with their analysis of inventory and purchasing, you have been provided with four Excel files of data.  The files are available on blackboard under assessment and are named Volkswagen Parts and Purchases.xls (Inventory, Responsibilities, Purchases and GL Account). Further information to assist you with this process is as follows:

• Sheet 1 (Inventory) of the Excel file Volkswagen Parts and Purchases.xls provides the information on their inventory including stock levels, purchase amounts, retail price, sales etc. (Inventory)
• The Code meanings from sheet 1 can be found in the Excel file Volkswagen Parts and Purchases.xls Sheet 2 (Responsibilities). The names of the people responsible for each department are also on this sheet. (Inventory)
• Purchasing history of the company can be found in the Excel file Volkswagen Parts and Purchases.xls Sheet 3 (Purchases).
• Sheet 4 (GL Account) provides GL Account descriptions (that identify purchases made by this company in sheet 3) Sheet 4 (Purchases).

Assignment Tasks Part A – Inventory System (Sheets 1 and 2) – 22%

 

The CEO, Robert Stacknell, is concerned that if an audit (which is looming) of the Volkswagen Parts and Purchases inventory system were to take place, there may be some issues. He has asked you to analyse their data in any manner you think appropriate to the task of forensic analysis and prepare the reports, charts and any other output you think will inform management about any issues you find in the inventory data plus other details you consider would assist management to improve their inventory processes.  It is suggested that you:

1. Familiarise yourself with the data before importing into SAS Enterprise Guide identifying any gaps or problems
2. Import into SAS
3. Group, filter and sort the data to ensure you have an excellent understanding of it all.

Note that employees listed against the various departments that you obtained from the HR Department are Damien Simonson, Salvador Lewisham, Cassandra Xiing, Steven Peters, Bruce Thompson and Grant Axel-Black.

An important consideration when analysing the data is that the CEO is concerned that there is possible fraud happening within the organisation and has asked you to provide any evidence where this may be occurring so that they may follow up further. The CEO is also concerned about the way in which inventory is organised, and wonders whether there are items that should no longer be part of the inventory or any other issues you think are important. Therefore, he needs advice on:

• whether their current business and accounting processes in terms of their inventory are appropriate;
• whether there is the possibility of fraud occurring and why;
• whether any items should be removed from the inventory (and why); and
• The CEO would appreciate a set of recommendations based on your analysis and findings.

You will need to apply your knowledge of good accountancy practices to the analysis. You will also need to provide the CEO with appropriate analysis to accompany the report using visuals that you feel are appropriate to the data you are presenting. You may use any function from Enterprise Guide to assist you in your analysis. You may need to join the files to achieve added analysis.  The MS Excel files (all sheets) need to be imported into Enterprise Guide and converted to SAS data sets before you commence the project tasks.

Assignment Tasks Part B – Volkswagen Purchasing History (Sheets 3 and 4) – 8%

 

Volkswagen Parts and Purchases orders in various items and services for the entire factory in Melbourne (approximately 850 staff).  As a consultant assisting them with their analysis of purchasing, you have been provided with two related files of data.  The files are part of the Volkswagen Parts and Purchases.xls sheets 3 and 4.  Further information to assist you with this process is as follows:

• The payment type in Volkswagen Parts and Purchases.xls sheet 3 are PC = Personal Cheque, ET= Electronic Transfer (Debit), CR = Credit Card.
• The descriptions of the GL Accounts are in Volkswagen Parts and Purchases.xls sheet 4.

 

Assignment Tasks

 

The General Manager (GM) in charge of the Purchasing Department, Nicole Rosenberg, is concerned that if an audit of the department and payments system were to take place, they would not look particularly good in the eyes of the board, particularly as she has just heard that the company may be put into receivership. She has asked you to analyse their data in any manner you think appropriate to the task of forensic analysis and prepare a PowerPoint presentation highlighting the important issues.

A consideration when analysing the data is that the GM is concerned that there is possible fraud happening within the Purchasing Department and has asked you to provide any evidence where this may be occurring so that they may follow up further. Therefore, you are required to identify four (4) possible fraud issues in your presentation complete with visual evidence of the fraud and a brief explanation. The GM would appreciate a set of recommendations on how to deal with each identified issue based on your analysis and findings (one – two slides at the end for PP, verbal recommendations for the video).

You will need to apply your knowledge of good accountancy practices to this task. You will also need to provide the GM with appropriate analysis to accompany your findings using any visuals that you feel are appropriate to the data you are presenting. You may use any function from Enterprise Guide to assist you in your analysis. You may need to join the files to achieve added analysis.  The worksheets are in MS Excel format (sheets 3 and 4) and need to be imported into Enterprise Guide and converted to SAS data sets before you commence the project tasks.

The PowerPoint must include charts and any other visual outputs you think will inform the GM about the trends in purchasing experienced by the department and other details you consider would assist them to improve their purchasing processes.

• When creating your PowerPoint Presentation, you are to summarise this visual information into 10 (maximum 15) PowerPoint slides in preparation for a presentation to the Board and representatives from the shareholder committee. You may use voice-over if you think it will help with the explanations.

It is suggested that you:

1. Familiarise yourself with the data before importing into SAS Enterprise Guide
2. Import into SAS
3. Group, filter and sort the data to ensure you have an excellent understanding of it all.

 

 

 

 

 

 

What to Submit

 

1. You should submit a PowerPoint Presentation on the case.  It should be no longer than 15 slides (that is, 10 minimum – 15 maximum). Voice over is strongly suggested but not compulsory (Submission File 1).

 

2. Two additional slides (part of your PowerPoint Presentation above but not counted in the 15) showing the Process Design to demonstrate the work you have undertaken in SAS Enterprise Guide to produce the output for the case (print screen then copy and paste to your PowerPoint Presentation – probably in two parts, hence two slides). (also Submission File 1)

 

 

 

 

 

 

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[1] Note that this data and case study is completely fictitious and does not represent Volkswagen or any data/processes related to that company.