Assignment 2
Semester 1
DUE 13 June 2025
, AIN3701
Assignment 2
Semester 1
DUE 13 June 2025
Subject: VBA Solution for Ticket Sales Revenue Reconciliation – February 2025
Dear Mr. Bavuma,
Thank you for your detailed briefing regarding the revenue discrepancies identified in
the recent external audit of SkyHigh Airlines' ticket sales data for February 2025. Your
trust in my capacity to develop an automated VBA solution is much appreciated. This
response delineates a comprehensive approach rooted in best practices for data
validation, discrepancy detection, and audit trail management in airline revenue
reporting, supported by relevant scholarly literature.
Understanding the Context and Problem Statement
SkyHigh Airlines' operational scope—connecting Johannesburg with Cape Town,
Durban, and Windhoek—entails complex revenue streams influenced by varying fare
structures and payment modalities. The external audit’s identification of potential
misclassifications and revenue inaccuracies aligns with well-documented challenges in
airline revenue management systems, where manual data entry, fare variability, and
payment reconciliation issues can introduce systematic errors (Luo & Chen, 2019; Oum
et al., 2017).
The internal audit’s inability to replicate these findings suggests possible sampling
limitations or differing validation criteria, which underscores the necessity for a
comprehensive, automated validation mechanism. The primary objectives are thus to
(a) systematically identify inconsistencies across booking records, and (b) facilitate
efficient review through highlighted visual cues and detailed reporting.