This course is a half-day, instructor-led case study that walks students through their role as an auditor hired to perform an Accounts Receivable Audit at Bright IDEAs, Inc. The auditor evaluates business and audit risks associated with AR and then reviews potential tests that can be used to address those risks. This case study includes a review of using IDEA to verify totals, sampling, aging, identifying unusual AR transactions, and recalculating transactions. This course is based on the CI202 IDEA Data Analysis Workbook.