INTERNAL AUDIT. CCH TeamMate. User Guide for Curtin Auditors

Transcription

1 INTERNAL AUDIT CCH TeamMate User Guide for Curtin Auditors Version Jan 2013 Not to be copied or reproduced without the permission of the Director Internal Audit, Curtin University.

2 Contents EWP SYSTEM ACCESS AND SETUP... 4 HOW TO LOGIN TO CCH TEAMMATE (EWP)... 4 HOW TO CREATE NEW TAB LOCATION AT START OF EACH NEW YEAR... 5 PLANNING AND EVALUATION... 8 HOW TO SET UP A NEW AUDIT... 8 HOW TO ADD TEAM MEMBERS TO THE PROJECT...12 HOW TO GET AN EXISTING AUDIT PROGRAM FROM TEAMSTORE CENTRALISED DATABASE...14 HOW TO GET AN EXISTING AUDIT PROGRAM FROM AUDITNET OFFLINE DATABASE...16 HOW TO CREATE NEW SECTIONS IN AN AUDIT PROGRAM...19 HOW TO CREATE A NEW PROGRAM STEP IN A SECTION OF AN AUDIT PROGRAM...21 HOW TO CREATE AND LINK RISK DATA TO PROGRAM STEPS...23 VERIFICATION...27 HOW TO INPUT AUDIT WORK TO THE GENERAL SECTION...27 HOW TO ADD OR IMPORT A DOCUMENT INTO AN EWP WORKING PAPER...28 IMPORT A BLANK TEMPLATE INTO AN EWP WORKING PAPER...29 IMPORT AN EXISTING EXTERNAL ELECTRONIC DOCUMENT INTO AN EWP WORKING PAPER...30 DRAG AND DROP AN EXISTING EXTERNAL ELECTRONIC DOCUMENT INTO AN EWP WORKING PAPER...32 IMPORTING PDF FILES...33 HOW TO LINK TO AN EXISTING PROJECT DOCUMENT FROM WITHIN AN EWP WORKING PAPER...33 HOW TO CREATE A NEW AUDIT ISSUE...35 HOW TO REPLICATE PART OR ALL OF A PROJECT...38 HOW TO SYNCHRONISE A REPLICA...40 AUDIT REPORTING...42 AUDIT REPORTING TEMPLATE...42 AUDIT REPORT GENERATION (INITIAL DRAFT)...42 AUDIT REPORT GENERATION (FURTHER DRAFTS)...45 AUDIT REPORT GENERATION (FINAL REPORT TO BE ISSUED FROM OUTSIDE EWP)...46 AUDIT PROJECT REVIEWS...48 WHAT ARE COACHING NOTES?...48 ADDING COACHING NOTES...48 RESPONDING TO COACHING NOTES...49 CLEARING A COACHING NOTE...50 AUDIT PROJECT STATUS

3 SNAPSHOT OF AUDIT PROJECT...51 AUDIT PROJECT SIGNOFFS...52 HOW TO SIGNOFF THAT AUDIT WORK HAS BEEN PREPARED (READY FOR REVIEW)...52 HOW TO SIGNOFF THAT AUDIT WORK HAS BEEN REVIEWED...53 HOW TO DO BATCH SIGNOFFS...53 AUDIT PROJECT COMPLETION...55 FINAL DRAFT REPORT ISSUED FOR COMMENT...55 MANAGEMENT RESPONSES RECEIVED...55 FINAL REPORT ISSUED...55 IMPLEMENTATION TRACKING...56 PROJECT FINALISATION...56 STORING FINISHED PROJECTS IN THE TEAMSTORE...58 HOW TO CREATE A NEW CABINET IN TEAMSTORE...58 HOW TO EXPORT A COMPLETED PROJECT TO TEAMSTORE...60 TIPS...64 BACKUPS...64 EXITING FROM A SECTION...66 EXITING FROM A WORKING PAPER...66 WARNING! - EXITING A PROJECT WITH DOCUMENTS STILL OPEN...67 CCH TEAMMATE USER COMMUNITY...68 SYSTEM SUPPORT...70 APPLICATION SOFTWARE...70 SOFTWARE INSTALLS / DB PROBLEMS...70 NOTE 1: The official CCH Team Mate EWP User Guide for Curtin Auditors is found on J drive at J:\ODVC\PQ\AUDIT\OPERATIONAL MANAGEMENT\Procedures\CCHTeam Mate Manual. NOTE 2: Further detailed information on CCH TeamMate may be obtained from various CCH TeamMate user guides which are available by clicking on the HELP button while logged into the relevant system module

4 EWP SYSTEM ACCESS AND SETUP HOW TO LOGIN TO CCH TEAMMATE (EWP) Click on the TeamMate LaunchPad icon on your task bar: Click on the TeamMate EWP link: Enter your login and password when requested to do so (see below). If you are unable to login or have forgotten your password, refer to the Director Internal Audit. NOTE: For new users, a default password is set and the user is requested to change this password upon logging in for the first time

5 You should then be brought to the main TeamMate Explorer web page: Proceed to the following sections, depending on what you want to do next. HOW TO CREATE NEW TAB LOCATION AT START OF EACH NEW YEAR At the start of each new year, the Director Internal Audit is required to create a new tab into which all audit work will be undertaken for the year. Go to the main screen upon logging on: Right click on last year s tab and a box will appear. Select Insert Location Tab: - 5 -

6 The following screen will then appear: Insert the following: Location Name: Database Location: Name of the Year of the approved audit plan e.g Audits. Choose Centralized Location, enter the connection file (db connect file from U drive), and the title of the connection file i.e. Teammate Production

7 Audit Dates: Service Location: The start and end dates within which approved audits will be initiated and performed usually from 1 Jan 20xx to 31 Dec 20xx. To enable replication, the title TeamMate Service must be entered. Then hit the OK button. A new tab will become visible. NOTE: In order for other team members to be able to access the location, each member must also go through the above process

8 PLANNING AND EVALUATION HOW TO SET UP A NEW AUDIT Each new audit is referred to as a Project. Assuming a project has not been set up already (e.g. via TeamRisk), you will need to create one. Start by clicking on the tab that says: xxxxx Audits (where xxxxx = year such as 2011, 2012 etc), on the main TeamMate Explorer screen: Then click on the New tab at top of page: The following page should appear: - 8 -

9 Enter the following: Code: Name: Entity: The audit no. from the audit plan e.g. F1.16, MG.22 etc. The audit name as per the approved audit schedule. Curtin University in all cases. Start Date: Change the date to the start of the audit which should be either today s date or an earlier date. Then hit the Next button. Select the standard base template you want to use to create the new audit project, then hit Next: The following screen will then appear: - 9 -

10 Because the template already has Project Owner / Team Member from when it was originally set-up, click Yes. You will then be brought to a screen which will show the standard template for the type of audit program selected. For normal audit programs, it is laid out in three main blocks NOTE: The two-digit codes preceding each section cannot be amended, and the order of presentation on the screen also cannot be changed: PA: Planning and Administration section AS: Reporting section PG: Evaluation and Verification section In the left hand column: o Section PA has all the regular standard audit working paper templates and can be added to or amended as required. o Section AS is where raised audit issues and audit reports are stored, as well as some limited working paper templates that can be added to or amended. o It is section PG that needs to be built up to reflect the risk-focused audit program which will support the audit testing. Modify the folder name commencing with A (for regular controls based reviews) or B (for Business Unit audits). By doing a right click, change the default description to the program no. and name of the audit being conducted e.g. MG.22 Curtin Foundation (do a rename by right clicking on the folder name):

11 NOTE 1: The folders under A and B are the equivalent of sections in a normal audit program, each with its own control objectives, individual audit steps and final conclusion. NOTE 2: You cannot change the first alphabetic character in the high level folder; it is always A and B. If you create multiple successive audit programs in the Verification section, they will automatically be set up to commence with C, D etc Click on the Profile button at the top of left hand corner of the screen. It is here where you will input information regarding the audit scope, objectives etc: Upon being taken to the Profile screen, there are several tabs which need to be accessed in order to input relevant data concerning the audit program: General: Team: General identifying information for the audit project. Team members on the audit. NOTE: Each project when first created also has three standard guest accounts attached to it. These accounts enable internal officers or external parties who are not associated with the

12 project to review but not change its contents i.e. they are READ ONLY accounts. Schedule: Objective: Scope: Approach: Background: Distribution List: Contacts: Summary: Estimated, scheduled, and actual start or end dates and estimated, scheduled, and actual project costs and hours. The objective for performing the audit. The scope of the audit (that what is included and excluded). The approach to be taken in undertaking the audit. Background information on the audit. List of officers who will receive the final major findings report. Details of business contacts for this project. There must be at least one primary contact but may be any number of additional contacts. Enables you to select the Opinion (Red, Blue, Amber or Green) Opinion from the available project lists. The overall Conclusion to the audit also needs to be entered here in the Summary field at the conclusion of the audit, prior to issuing the final audit report. NOTE: The Final Risk field is not used. Status and Milestones: Status dates are key dates that record the progress of the project, as you enter them during the course of the audit: o o o o o o Planning set when the project file is created Fieldwork (initialized) prevents the deletion of team members, categories and editing of global Tickmarks. Post Fieldwork (Draft Report) If selected, the project file will be scanned to check that all schedules and procedures have been signed off and coaching notes do not remain open. After the scan, you can set the file, with the exception of the AS folder, as read only. Responses Accepted sets the actual date Issued (Final Report) sets the actual date Implementation Tracking will change all tracked recommendations to pending state, send issues to TeamCentral, and change the project file to read only. HOW TO ADD TEAM MEMBERS TO THE PROJECT If more than one auditor is working on the project, you can add these auditors as required. First click on the Project Profile tab, Team tab and GET button:

13 Select the first radio button on the screen that appears, then hit OK: This will take you to TeamAdmin, where you must immediately click on the Search button in order to list out the available user accounts: Highlight the row with the auditor you require and hit OK:

14 You will then be returned to the Project Profile in EWP with the selected auditor added to the Project Team: HOW TO GET AN EXISTING AUDIT PROGRAM FROM TEAMSTORE CENTRALISED DATABASE IF you are able to obtain a stored copy of the previous audit program, while in the EWP browser, click on Tools, TeamStore Sharing, and then Get Programs

15 Select the TeamStore database (at the first radio button) and click on Next: This will take you to the TeamStore database, where you then click on the audit program you require and select Get at top of screen:

16 On the next screen you have a number of options to choose. You will need to select Process Mode (i.e. Batch) and then the destination of the audit program. In most cases, the option Newly created folders in browser is sufficient. Click on Finish and your selected program will then be imported into EWP and is available for review in the browser: HOW TO GET AN EXISTING AUDIT PROGRAM FROM AUDITNET OFFLINE DATABASE As a CCH TeamMate authorised user, Curtin has full and free access to the complete database of AuditNet audit programs held on the internet. We regularly download the latest version for use (as a Micrsoft Access DB). These programs are submitted by audit

17 departments all over the world. To gain access, follow the same procedure as above but when you get to the Select TeamStore screen, choose the second radio button and find the J drive directory which holds the database i.e. J:\ODVC\PQ\AUDIT\INFORMATION AND COMMUNICATION TECHNOLOGY\Compliance\CCH TeamMate\Offline TeamStore\xxxxxx where xxxxx is the name of the latest AuditNet db. Open it, then upon returning, click Next: This will load the entire AuditNet DB into TeamStore where you can then peruse what is available (here is a very small sample):

18 Find the audit program you require, click on all the required squares, and then click on the GET button at top left hand corner e.g. in the below example, we have selected Access Controls: This will take you back to the TeamStore Options screen in EWP where you are required to enter details as described above, and then click on Finish in this case, we have elected to place the audit program in a separate folder:

19 The program will be unpacked and placed after the last audit program section: If the procedures in each program step don t come out in the same format as the Internal Audit standard working paper template, then it is a matter of cutting and pasting into your own program, as required. In the example below, no major work is required in terms of formatting: HOW TO CREATE NEW SECTIONS IN AN AUDIT PROGRAM To add a new section to the program, move your cursor over the Program no. and Name folder, then click on New Folder icon in the top left hand corner of the project screen: You will see a box appear in which you can create the Title of the section. You will also be required to Assign someone to do the work (who in all probability will be you):

20 Once you ve done this and clicked OK, you will see a new section created in the left hand column the section is automatically numbered with the next consecutive number for the default program using the previously assigned alphabetic character in this case, A.3: For the new section, click on the section link in the right hand column:

21 You will see the following message displayed which it telling you that the audit section needs to be populated with audit steps: HOW TO CREATE A NEW PROGRAM STEP IN A SECTION OF AN AUDIT PROGRAM Click on the green plus symbol in the top left hand corner, and a new audit step will be created: In doing this for the first time, the Program section screen will also appear in the right hand column. Click on the Program tab and a screen will pop up which will enable you to click on the Objective tab. You can then input your Control Objective for the Program Section you just created:

22 You now have to create the new audit program step by naming it and describing the actual audit procedure for testing controls. In this same location, you will also be able to input the actual outcome of your audit testing for the program step (see next section below). Right click on the program step name (New Item) to rename it to something that reflects the audit step to be created e.g. Account Reconciliation, Logical Access Check etc. Proceed to create a new audit step by inputting details under the following tabs: Program Step: Justification for Sample Size Selected: Key Staff / Requirements: Notes: Description of the compliance or substantive test to be performed. Description of sample size, based on the test population, audit period and standard audit sample frequency table location under the Properties tab. Who and what is required to do the test. Any relevant explanatory notes

23 Inherent Risk (hyperlink): Properties: One or more hyperlinks to risks that are addressed by the controls represented in this test (see next section for more detail). Contains two tabs: one titled Location (i.e. where you input the location at which the program step is to be performed; and one titled Sample Frequency (i.e. the table you use to determine your sample size as stored in the Justification for Sample Size Selected tab. To continue to add new program steps, or delete existing ones, click on the green cross (for adding) or red cross (for deleting) in the top left hand corner. Once you do this, you will see new program step names appear in the left hand column titled New Item. HOW TO CREATE AND LINK RISK DATA TO PROGRAM STEPS Each program step must be formally linked to at least one (strategic, operational or project) risk. Risks are created either via the TeamRisk module, or at the time of audit program development/update. The following discussion centres on the later method. The link to one or more risks for each audit program step is done via the Inherent Risk tab, while creating/updating a program step:

24 However, before creating the link to a risk, it is necessary to create the risk itself (if not already done so). Therefore, click on the Risks and Controls tab on the bottom taskbar: This will take you to a completely new screen. NOTE: The high level folder name in the left part of the screen ( Curtin University ) is automatically taken from the Entity name originally set up when the audit program was created it cannot be changed. Here, by clicking on the red Add button situated at top of screen, you can create new risk data, one risk at a time: Click on the risk identifier in the left hand column and then input the following fields in the right hand column that appears, as follows: Risk: Risk No. Risk Type: Description: A short title for the risk (no more than 5 words). A unique number for the risk. Use the audit program code (e.g. LR.14), followed by a number Type of risk selected from a drop down box (e.g. strategic, operational, project). A short description of the risk

25 Properties: Information pertaining to the inherent (i.e. before controls) risk rating of the risk, comprising Consequence (from 1 to 5), Likelihood (from 1 to 5) from two drop down boxes and a Risk Rating also selected from a drop down box (1-5). This value is based on the combination of Likelihood and Consequence, as per the University s current Council-approved Risk Matrix. To now link the risk to a program step, first click on the risk name in the left hand column, then click on Actions at top of screen, followed by Hyperlinks and Copy for Hyperlink. This turns the risk into a hyperlink that can be pasted in the program step that you choose: NOTE: Please do not also add controls from this screen and link them to risks. It is assumed that the audit program step represents the controls to be tested. Click on Close in the top left hand corner and return to the program step screen you were previously working on

26 Once at the program audit step screen, click on the box inside the Inherent Risk tab: Click on Actions at top of screen, followed by Hyperlinks and Paste as Hyperlink: This creates a link to the risk from within the program step: In this way, the same risk may be linked to from different steps in the audit program

27 VERIFICATION HOW TO INPUT AUDIT WORK TO THE GENERAL SECTION Section A.1 General is the standard section at the commencement of every audit program. If you click on it, the first thing you will see is a link to the audit steps in the right hand column: Click on the A.1.PRG link in the right hand column to see the screen that comes up next. You will notice the two standard audit steps on the left hand side of the screen (1.1 and 1.2). By clicking on each of the two audit steps, you will see the Program Step screen come up which shows the audit work to be performed: Complete the audit work required for steps 1.1 and 1.2 by: o entering your work under the Working Paper tab (with any supporting documents attached); and o developing a conclusion for the step under the Conclusion tab

28 Upon completing the work for both steps 1.1 and 1.2 under Section A.1, click on the Program tab and enter the Conclusion for the whole program section. The conclusion should state whether the management control objective(s) has/have been met for the program section under review. NOTE: No detailed audit findings or new audit work should appear in the Conclusion section. HOW TO ADD OR IMPORT A DOCUMENT INTO AN EWP WORKING PAPER Click anywhere inside the Working Paper screen, then click on the Add WP tab at the top of the screen:

29 You will see a screen that provides you with a range of options. The default tab that comes up is Standard Templates: IMPORT A BLANK TEMPLATE INTO AN EWP WORKING PAPER If you click on (say) Excel Document in the Standard Templates screen, you will see a link added to the area inside the Working Paper screen, which then enables you to input data to a linked spreadsheet for a particular test:

30 NOTE: Do not rename the link name here wait until you go back to the main program section to properly name it. To delete the link completely, first right click and choose the required option. Click on the link to open up the spreadsheet, perform the relevant test, and then save it your template document is then automatically embedded as part of your test for the relevant program step. IMPORT AN EXISTING EXTERNAL ELECTRONIC DOCUMENT INTO AN EWP WORKING PAPER Click on the Import from File tab and you will see a screen which enables you to import an existing file from your local or J drive: Click on the Browse button to find the file you want from the relevant local or J drive directory:

31 Select the file and double click: NOTE: You are able to rename the file to be imported by changing the text in the Title box. You will see a link added to the area inside the Working Paper screen, which then enables you to include supporting evidence or any other documentation as part of your particular test:

32 DRAG AND DROP AN EXISTING EXTERNAL ELECTRONIC DOCUMENT INTO AN EWP WORKING PAPER Bring up both the Windows Explorer screen and relevant Working Paper screen together, click inside the screen where you want the link to go, then just drag and drop the required file to the left and it will be positioned where you want it: NOTE 1: The same thing can be done with s in MS Outlook. NOTE 2: When you bring across s, please ensure they are properly named this should be done by right clicking and renaming it after you return to the main program section screen. Don t just rely on the subject header as the default name, as it may not make any sense when listed as a document in EWP see example of appropriate naming below:

33 IMPORTING PDF FILES When bringing across a PDF document into EWP, you will be asked whether the document should be stored as a TeamImage file or a PDF. Use of the TeamImage file format prevents any changes from being made to the document, though it is possible to annotate over it. It is also more difficult to scroll down once imported as only one page at a time may be done, whereas with a PDF, the page up and down buttons may be used to scroll up and down with ease. HOW TO LINK TO AN EXISTING PROJECT DOCUMENT FROM WITHIN AN EWP WORKING PAPER Where a document is used in multiple places in the audit, instead of re-importing it, it is better to simply link to the document itself. Click inside the Working Paper screen, then click on the Hyperlink tab at the top of the screen:

34 Click on the Link to ARC tab at the top of the screen: Find the document you want to link to from within the Project and then click on Insert. NOTE: It is not necessary to rename the existing Label:

35 The existing label will appear in the working paper as an icon link, upon hitting Insert: HOW TO CREATE A NEW AUDIT ISSUE To create a new audit issue, click on the small red exclamation mark icon at top of screen. In EWP, findings are referred to as Issues : On the next screen, enter a Title for the issue, and click on the relevant finding Type from the drop down box:

36 On the next screen, you are required to describe the issue in detail, and also the related recommendation. Relevant fields to be input are: Finding: Cause: Risk Consequences: Audit File Ref: Description of the issue in detail. The causes of the finding (use bullet points). The consequences behind the risk should it not be addressed e.g. reputation, financial loss, fines, penalties etc (use bullet points). Input the program step name of the working papers where the issue is located e.g If the issue is located in multiple program steps, then separate each one with a comma e.g. 2.1, 3.4, 5.2. Impact: Selection of a Consequence (from 1 to 5) and Likelihood (from 1 to 5) from two drop down boxes. NOTE: Consider the consequences and likelihood for any related risk(s) that were identified and linked to the program step during the audit program development. Recommendation: Title of the audit recommendation to address the finding. NOTE: Input the Finding Name here. Audit Recommendations: Management Action Plans: Description of the audit recommendation(s). Management comments submitted by the auditee to address the recommendation

37 NOTE: DON T USE. Instead, just enter Refer to Audit Report. Implementation: Date that the auditee proposes to clear the item. NOTE: Only select the Estimated Date field here. Contacts: Auditee responsible for addressing the recommendation. Only use the Owner field here. Owners have to be set up under TeamAdmin to be selected here. NOTE: DON T USE. Further Audit Comments: Properties: Any final comments made by the auditor in relation to the management comments submitted by the auditee. Contains the Risk Rating to be selected from a drop down box (1-5). This value is based on the combination of Likelihood and Consequence previously input in the Impact section above it is based on the University s standard risk matrix. Close out of the screen, and you will see an Issue icon created within the Working Paper screen where you had previously placed your cursor

38 Upon returning to the program section screen within the Verification area, you will see a small exclamation mark icon that shows there is an issue associated with the program section: Once an issue has been created, it may be linked to from other places in the working paper text, or from other working papers, via the Hyperlink tab at top of screen. HOW TO REPLICATE PART OR ALL OF A PROJECT NOTE: Before undertaking replication you will need to do the following: Ensure that the service.config file is stored in the following location on your C drive: C:\Users\221162i\Documents\TeamMate\Connect (where I is your staff id). The service.config file may be obtained from the Director Internal Audit or any other Senior Auditor. In EWP, go to the tab containing your audit e.g Audits, right click then click on Edit Location Tab. On the next screen, make sure that TeamMate_Service is selected in the Service Location drop down box at the bottom:

39 To replicate part or all of a project, click on the Replicate button at top of screen: The Replication Wizard will then appear and you can replicate either the whole project or selected parts (NOTE: use the DISCRETE option if possible as a full replication uses considerable resources). Don t forget to also ensure Include All is selected to replicate your working papers if necessary. Then click on Next: The next screen will ask you to selection a destination the choices available are described on the screen. Select Local on the first radio button:

40 This will create a replica of your project under the Local tab (with the actual replica data stored on your C drive): NOTE: the following actions cannot be performed in a replica: o Schedules that were not replicated cannot be opened o Schedules cannot be marked as frozen or confidential o No items in Settings can be modified (such as terminology, categories, policies, etc.) o Projects cannot be finalized in a replica HOW TO SYNCHRONISE A REPLICA Bi-directional synchronization (sync) eliminates the need to create new replicas. Replica changes are uploaded and merged while master changes are downloaded and merged. Synchronization keeps the master and replica in sync and allows for the continuation of working without taking another replica. To perform a sync, click on the SYNC icon on the toolbar:

41 The results of the sync will be shown, then click on Close: For information on how to deal with conflicts, refer to the EWP user Guide

42 AUDIT REPORTING AUDIT REPORTING TEMPLATE Audit Issues, once created are automatically stored in the AS1: Issues subdirectory of the AS: Reporting directory for each audit project: The standard audit reporting template has been set up within EWP. Once invoked, the audit reporting feature in EWP automatically generates a standard report by taking the issues from the Issues subdirectory and placing them, along with other information stored in the Project Profile, within the template. The final report is displayed and stored in the AS2: Audit Reports subdirectory. AUDIT REPORT GENERATION (INITIAL DRAFT) Click on the Reports icon in the top tool bar (NOTE: it may be a bit slow to respond): When the Report Wizard Selection screen appears, select Curtin Major Report. NOTE: The report template is stored on the Internal Audit J drive and is located at J:\ODVC\PQ\AUDIT\INFORMATION AND COMMUNICATION TECHNOLOGY\Compliance\CCH TeamMate\REPORTS - DO NOT DELETE\Major Report - Current xx xxxx 20xx.dotx where the x characters in the template name reflects the date of the latest update to the template:

43 Upon clicking on Next, a screen appears which asks you to select the issues you wish included in the report to be generated. Choose All issues if you wish to generate a report with all reportable matters (both major or minor): Another screen then appears to confirm what you want included in the report. Click Next after making any necessary changes:

44 Finally, a screen appears which asks where you require the report to be stored (internally in the AS2: Audit Reports directory or in a Word document to be saved). All reports should be stored in the above referred directory. You are also asked what name the report should have: The report will be built and stored under the name requested in the selected subdirectory in EWP:

45 AUDIT REPORT GENERATION (FURTHER DRAFTS) Because the first version of any audit report is never the final version, and because each new generation of an audit report will take the issues that are stored in the system and re-create the report, no further draft audit reports should be generated via the facility in EWP. Instead, the draft audit report generated the first time in the above described process should be worked on from within EWP or exported and worked on in J drive. To create multiple versions, you may export a version out of EWP and later, import it back into the AS2: Audit Reports subdirectory as the final issued audit report. To export the draft audit report to local disk or J drive, first click on the EWP subdirectory from which you want to export the report, click on Tools in the top toolbar, then Import and Export, followed by Export Work Papers: A screen then appears asking you to select the directory/subdirectory and file name of the report you want to export out of EWP. It also asks where you want to place the exported report file. In all cases, the exported report file should be stored in the appropriate subdirectory for the audit on the Internal Audit J drive until it is finalised and ready to be reimported back into EWP

46 NOTE: Where changes are made to an audit report (whether it is stored within EWP or on the J drive), those changes may also need to be made within the relevant sections of the EWP audit project e.g. if you change issue details in the report, you will also need to go back and make the same changes in the Issues section so that everything is in alignment. AUDIT REPORT GENERATION (FINAL REPORT TO BE ISSUED FROM OUTSIDE EWP) When you are ready to import the final issued audit report into EWP, first click on the EWP subdirectory into which you want to import the report, then click on Tools in the top toolbar, and click on Import and Export, followed by Import Work Papers: A screen will appear asking you to identify the location of the file to be imported. Click on the file and input a title:

47 Click on Add, and the report will be copied into the EWP subdirectory you selected. NOTE: Be very careful in performing an import as it is easy to import a file from disk over an existing later version of the file in EWP

48 AUDIT PROJECT REVIEWS WHAT ARE COACHING NOTES? Coaching Notes are another name for Reviews Notes in CCH TeamMate. Coaching Notes can be anchored to any work paper, procedure, or issue. ADDING COACHING NOTES NOTE: Performed by the Reviewer. To anchor a Coaching Note to a work paper, place your cursor where you want the link to appear and then click the Coaching Note icon on the bottom taskbar. When the below screen appears, click the green plus sign: A screen will appear which enables you to input a subject title and review note commentary. The Coaching note icon will then appear against the document where the cursor was located. Click on Save and Close. NOTE: The Priority field is not used

49 RESPONDING TO COACHING NOTES NOTE: Performed by the Preparer (Auditor) in response. Click on the Coaching Note link to bring up the Coaching Note and then enter a response in the Response Field. Click the Done By button to sign off the note and click on Save and Close:

50 CLEARING A COACHING NOTE NOTE: Performed by the Reviewer. Click on the Coaching Note link to bring up the Coaching Note and then review the response in the Response Field and ensure action has been taken. Click the Cleared By button to clear the note and click on Save and Close: NOTE 1: NOTE 2: A Coaching Note may be deleted only by the author or a team member with a higher role than that of the author. You cannot Clear the note if it was written by a team member with a higher role

51 AUDIT PROJECT STATUS SNAPSHOT OF AUDIT PROJECT When a new working paper document or other item is created or imported into a project for the first time, its status is automatically set to Not Started (represented by a small up-sidedown white triangle). After (and if) the document is worked on, the system will automatically set it to In Progress (represented by a small yellow triangle). Once working papers have been completed (and before they can be reviewed), each item must have its status set to Prepared (represented by a small green tick button). Finally after working papers have been prepared (and a draft report produced), it is time for the audit results to be Reviewed by your Supervisor (represented by a blue tick box). A snapshot of project status is automatically displayed upon first opening up a project. It may also be obtained by clicking on Project in the very top tool bar, and then Snapshot: A small screen will then appear which will enable you to check the status of any part of the audit project by clicking on the required tab:

52 AUDIT PROJECT SIGNOFFS HOW TO SIGNOFF THAT AUDIT WORK HAS BEEN PREPARED (READY FOR REVIEW) To sign off an item as being Prepared (and is therefore ready for review), right click on it e.g. a program step, then select Signoffs from the drop down list: Click on the Prepared box and the small green tick button will appear and today s date will be recorded: Press OK and the system will return you to the previous screen where you will see that the item now also has a green circle button recorded against it

53 HOW TO SIGNOFF THAT AUDIT WORK HAS BEEN REVIEWED NOTE: Performed by the Reviewer. Follow the same procedure as in the previous step but instead of clicking the green tick button, click the blue tick box. NOTE: The system will not permit the same person who signed off the working papers as being prepared to also sign them off as being reviewed. HOW TO DO BATCH SIGNOFFS Instead of signing off one document at a time (which can be rather laborious), large sections may be signed off in one go. To do this, hit the browser buttom in the bottom left hand corner and then click on Signoffs in the tool bar above:

54 The Batch Signoff Work Papers screen will appear which will enable you to select the sections of the audit project you wish to signoff. After selecting the sections you wish to signoff, click on either the Prepare or Review box at the bottom and all associated documents will be signed off simultaneously: NOTE: If a document has been signed off as Prepared, but it is later edited again (before being reviewed), its status will revert to In Progress, and it will have to be signed off as Prepared again before it can be reviewed

55 AUDIT PROJECT COMPLETION FINAL DRAFT REPORT ISSUED FOR COMMENT Once working papers have been reviewed, coaching notes addressed, draft report signed off and draft report issued for formal management comment, enter the Status and Milestones tab on the Profile icon, click the relevant box and set the actual draft report date. A wizard screen will appear and walk you through the process for finalising this step. NOTE: The Post Field Work Stage marks all files as read-only, except for the AS section (i.e. Issues and Reports) and the Profile section. The Post Field Work Stage, while reversible, can be performed only by a team member with a Reviewer only or higher role. MANAGEMENT RESPONSES RECEIVED Once management comments have been received, enter the Status and Milestones tab on the Profile icon, click the relevant box and set the actual responses accepted date. FINAL REPORT ISSUED Once the final report is issued by the Director Internal Audit, enter the Status and Milestones tab on the Profile icon, click the relevant box and set the actual final report issued date

56 IMPLEMENTATION TRACKING The final step in this process is to set the project to read only. This will also send the audit issues to TeamCentral for tracking and follow-up purposes. Enter the Status and Milestones tab on the Profile icon. Upon attempting to clock on the relevant box, a screen will appear asking for confirmation of implementation stage. Click on the Yes. PROJECT FINALISATION NOTE: These processes are completed by the Reviewer only. In the browser, click on the Project button, followed by Finalize in the drop down list

57 This will again take you through the wizard for project signoff (as described above). Once all is OK, the following screen appears asking you to back up the project. This is not relevant in a centralised operating environment simply click Next: Once the next screen appears, leave the radio button defaults set and click on Finalize: The project is then finalised. NOTE: Finalisation can only be reversed by the Director Internal Audit as the Administrator using TeamAdmin. If the project is not finalised, the project status can be reversed to Field Work if needed

58 STORING FINISHED PROJECTS IN THE TEAMSTORE NOTE: These processes are completed by the Director Internal Audit as the TeamStore Administrator. HOW TO CREATE A NEW CABINET IN TEAMSTORE Before a finished project may be stored in the TeamStore, a new cabinet must be created. Click on the TeamMate LaunchPad icon on your desktop: Click on the TeamStore link: Login when prompted using your normal CCH TeamMate login You will see a screen which lists Global Cabinets in the left hand screen: Click on Global Cabinets, and then click on Add Item at top of screen

59 That will prompt you to create a new cabinet. Relevant fields are: Name: Description: Author: Insert the Audit no. followed by the audit name and year of audit. A short description of the audit. Name of the person creating the cabinet. Click on OK and the cabinet will appear in the left hand screen. If you then click on the audit name, you will see three subdirectories created: NOTE: Issues, Work Programs and Work Papers are to be exported from EWP into these cabinets

60 Move to the right hand screen and click on Security. Then click on both of the public radio buttons: Now exit from TeamStore you are ready to export your completed project into TeamStore from EWP. HOW TO EXPORT A COMPLETED PROJECT TO TEAMSTORE In EWP, go to the completed project using the browser. Click on Tools, TeamStore Sharing, and then Send Programs. The Wizard should then pop up. Click Next:

61 Select All Procedures (radio button) for the completed project and click OK: On the next screen, make sure all the boxes are ticked, then click on Next:

62 On the next screen, make sure the Send to current Centralized Database radio button is ticked and all boxes below are ticked, then click Finish: The program will be downloaded ready for storing. You will then be automatically taken to the TeamStore, where you must select the cabinet into which the program will be loaded. Make sure the cabinet has previously been created and that you do not accidentally choose the wrong one. Then hit Select at the top of screen and the program will be loaded into the selected cabinet in TeamStore. You will then be returned to EWP:

63 Repeat the same process for Work Papers and Issues once you are returned to the EWP browser

64 TIPS BACKUPS The current version of EWP operates on a centralised Oracle backend where all audit project data is permanently stored. As such, it is not possible to backup an entire audit project during the course of an audit. If data is lost during the course of an audit and you want to recover it, this will need to be done via a restore back into the test version of EWP, from which you can then copy the required content to local disk, and from there, copy it back into the production system. This needs to be initiated by first logging a call with the CITS Help Desk. The CITS DB Team perform regular backups of the EWP database, but this does not guarantee that you will be able to totally recover your lost data. Some techniques to use to keep temporary backups of working paper data is to: o Do Replication: Create a replica as per the HOW TO REPLICATE PART OR ALL OF A PROJECT section above, and keep the replica for as long as necessary. o Run Reports: Run and store reports from the standard reports list, or export draft reports or sections of working papers to local disk or J drive e.g. all working paper text can be printed off using the Report wizard select Combined Procedures Report: Unfortunately, the standard reporting format is not too elegant:

65 o Export Project: You can export a complete project to local disk. Click on Tools, followed by Import and Export, and then select Export Project: Then follow the Export Project Data Wizard to create a file to store on disk:

66 To recover a stored project, do the reverse and click on Import Project from the Import and Export button under Tools. EXITING FROM A SECTION When exiting any part of the EWP system to a previous screen or when exiting from an audit project and EWP altogether, always do this by using the close button at the top left hand corner of the EWP browser while in the audit project. Don t just close down by clicking on the x in the top right hand corner as you may end up losing previously entered data: EXITING FROM A WORKING PAPER When existing from a working paper, always remember to first click the save button in the top left hand corner to ensure you do not lose any of your working paper content

67 WARNING! - EXITING A PROJECT WITH DOCUMENTS STILL OPEN If you are working on more than one project simultaneously, take care when exiting from one project to the next. If you open a document within a project and you exit the project with the document still open, the system will allow you to do so. However when you want to close that open document, the system will hang as it the system cannot find the project it belongs to (since the project was exited) you will receive the following message and then be forced to reboot EWP to exit: To avoid this situation, ensure all documents belonging to a project are closed before exiting a project

68 CCH TEAMMATE USER COMMUNITY An online user community exists where you can get information on current TeamMate user Guides, follow discussion groups etc. Please refer to the Sharepoint Collaboration tool for the logon and password. The web link is: Here is the logon screen: On the next screen, click on TeamMate:

69 All user guides may be accessed from the site (though we are running an earlier version than version 10): Discussion groups are also handy for checking out problems experienced by other users world-wide: Older user guides are available on the J drive at: J:\ODVC\PQ\AUDIT\INFORMATION AND COMMUNICATION TECHNOLOGY\Compliance\CCH TeamMate\Documentation

70 SYSTEM SUPPORT APPLICATION SOFTWARE Software support is available by as follows: ARC Logics Customer Support: All support requests should occur via or under the direction of the Director Internal Audit. SOFTWARE INSTALLS / DB PROBLEMS CITS are responsible for addressing any backend database problems (e.g. recovering lost data from a previous backup) and for handling software upgrades