10 minute read 18 Oct 2021
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EYARC Access Newsletter September 2021

By EY Americas

Multidisciplinary professional services organization

10 minute read 18 Oct 2021

Hello EYARC friends,

Whether you are back on campus or working from your home, I hope the beginning of this new academic year will be a good one for you personally and professionally. I am very thankful for you and all you do!

I'm excited to share with you the new curriculum offerings and other resources that are now available on the EYARC. These are listed below based on the curriculum topic they can be found under within our site:

  • Professional development—Talent insights and trends: Pathways to professional services: A recruiting update from EY
  • Analytics mindset—Case studies: Cybersecurity email audit case; Fairview Inc. case series; The 360 case
  • Innovation mindset—Blockchain: Blockchain 101 course; Robotics process automation: Travel expense audit case
  • Audit—Internal controls: Information technology general controls (ITGCs) modules and comprehensive internal controls case study

More details are provided below.

We’ve also released recordings of our EYARC Access Webinars held over the summer for your viewing:

  • EYARC website and curriculum innovation: An overview of the new EYARC website, current topics and ways to innovate your courses with EYARC curriculum.
  • Ethics mindset: An overview of the EYARC Ethics mindset curriculum module and hands on with the case, Ethics in a learning environment, the help students navigate ethics in the digital age.
  • Digital assets: An overview of auditing digital assets in practice; an overview of the EYARC Digital Assets case (EY Blockchain Analyzer for Public Networks for Students); and an overview of academic support from the TIBCO Academic Alliance. 
  • Process mining: An overview of process mining in practice; An overview of all EYARC Process Mining cases; and an overview of academic support from the Celonis Academic Alliance.

Kind regards,

Catherine Banks
Director, Ernst & Young Foundation and Academic Resource Center

Professional development – Talent insights and trends

Rainbow steps

Want to know more about the last updates in recruiting with EY? Watch this! 

Pathways to professional services: A recruiting update from EY

In this video, Natasha Stough, EY Americas Campus Recruiting Leader, and Ellen Glazerman, EY Americas University Relations Leader and Executive Director of the Ernst & Young Foundation, share how technology and the development of a virtual recruiting strategy and process has evolved the way EY connects with new recruits. They also share details of EY’s new program, EY Career Path Accelerator, and how it is being used to attract undergraduates to the study of accounting. 

Analytics mindset – Case studies

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Cybersecurity email audit case

In this case, students are asked to perform select cybersecurity audit procedures on actual Enron Corporation emails (approximately 27,000), preserved by federal investigators, to look for employee violations of hypothetical company policies.

The case is offered in Alteryx software and facilitates creating powerful procedures that allow for the examination of 100% of the emails and reduces the time and potential errors associated with an analysis of this magnitude. 

The case is accompanied with how-to videos.

This content is appropriate to utilize in an accounting information systems, auditing, fraud or data analytics course.

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Fairview Inc. case series

This case series focuses on a company, Fairview Inc., a software-as-a-service company, that utilizes a travel expense reimbursement process for its sales and information technology employees who travel to customer locations. The Audit Committee would like to change the internal audit approach of these expenses from sampling and manual data collection to utilizing audit analytics procedures on 100% of all data newly collected through automation. The CFO is considering alternatives for the current reimbursement calculation method and employee assignment method for customer calls to better optimize resources. Students are asked to complete the analyses and share findings and recommendations.

The case series includes four cases that can be completed independently.

  • ​​​​​​​Case 1: Extract, transform and load (ETL) – The case solution is offered in Alteryx, and is accompanied with how-to videos.
  • Case 2: Travel expense audit – The case solution is offered in Tableau and is accompanied with how-to videos.
  • Case 3: Reimbursement calculation method – The case solution is offered in Power BI and Tableau and is accompanied by how-to videos for the Tableau solution.
  • Case 4: Employee assignment method – The case solution is offered in Tableau and is accompanied with how-to videos. 

This content is appropriate to utilize in a cost or managerial accounting, accounting information systems, auditing or data analytics course.

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The 360 case

This case focuses on a company, MC Foods, Inc. (MCF), that uses an annual 360° performance evaluation for its employees (the 360) to obtain employee ratings. The company uses these ratings to force rank employees into nine performance and potential categories to support promotion, raise and employee development decisions.

In this two-part case, students analyze the 360 process and its results for MCF:

  • Part 1 of the case is intended to promote discussion about subjective performance measures and forced ranking systems.
  • Part 2 of the case is intended to promote discussion about diversity, equity and inclusion and bias in subjective performance ratings (in particular) and in organizations more broadly.

The case is offered in both Power BI and Tableau and is accompanied by how-to videos.

Innovation mindset

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Blockchain: Blockchain 101 course

This is a comprehensive introductory curriculum on blockchain that includes 24 modules (class sessions).  Students will gain an understanding of the terms and definitions of blockchain and related technology, uses of blockchains, security benefits and risks with blockchain, and highlights of current and anticipated uses of blockchains through real-world examples and discussion topics. Students will also complete a group project simulating a typical professional services experience for a client request for proposal for blockchain services.

The curriculum materials include presentations, presentation videos, video transcripts to help serve as lecture notes, exercises with solutions, quizzes with solutions and group project overview and guide.  

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Robotics process automation: Travel expense audit case

In this case, students are asked to help automate elements of Fairfield Inc.’s internal audit of travel expenses for reimbursement of employee mileage for work-related travel. Students will manually perform the task of mapping the employee-reported distances using a commercial mapping service (Google Maps). Students will then write a bot that automates this process and then calculates the difference between the distance the bot collected and the employee-reported distances. This case is offered in UiPath and accompanied with how-to videos. This case is now included in the series of RPA case study offerings provided by the EYARC.

Note that the EYARC Analytics mindset case study, Fairfield Inc. travel expense audit (highlighted above), utilizes the data this bot is designed to collect. A demonstration video of this bot is also available. This case can be used in addition to (or independently of) this case.


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Internal controls: ITGC modules and comprehensive case study

The EYARC has added five additional modules to the existing two internal controls modules that address understanding and evaluating ITGCs in much greater depth as well as providing a comprehensive internal controls case study, Wembley Wheels:

  • Module 3: Introduction to ITGCs
  • Module 4: ITGC basics
  • Module 5: Evaluating ITGCs
  • Module 6: Audit response to ineffective ITGCs
  • Module 7: Comprehensive case study

The curriculum materials include presentations, lecture notes, video, handouts, exercises and solutions, case study and solutions.

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The Ernst & Young Academic Resource Center (EYARC), sponsored by the Ernst & Young Foundation, is an innovative collaboration between faculty and professionals to support higher education. The EYARC develops and provides free curriculum resources and other educational support to address leading-edge issues impacting the accounting profession. The EYARC is yet another example of the commitment of the global EY organization and the Ernst & Young Foundation to the academic community. The Ernst & Young Foundation is a 501(c)(3) tax exempt corporation associated with Ernst & Young LLP, which funds the Foundation, together with its present and former partners, principals and staff.

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By EY Americas

Multidisciplinary professional services organization