Application of software tools during audits. Ing. Martin Lejsal September 2011
1.1Introduction of software tools CIS Control information system (CIS) supports: planning of the audits realization of the audits storage of findings from the audits evaluation of the audits (assessment) 2
1.2.Introduction of software tools - EWD Electronic working documents IS (EWD) supports: allocation of tasks to the auditors within the audit (WD) proccessing of the working documents commenting on the working documents archiving of the working documents 3
1.3.Introduction of software tools - Athena Athena IS is an information system for the recording of electronic documents: storage of received and sent correspondence in electronic form creation and recording of SAI CR documents recording and archiving of documents produced during the audits 4
1.4.Introduction of software tools others Win Idea is an analytical software which allows: working with huge databases comparison and connection of databases searching of duplicities and gaps in integral ranges Inspiration is a software which allows: creating of mind and conceptuals maps graphic display of these maps 5
2.1. Preparation of the audits plan - CIS Preparation of the audits plan proceeds in several following steps: proposal of the audit s subject (CIS) further discussion of the proposal (CIS) approval of the audit and its enlistment to the audits plan (CIS) 6
2.2. Planning and preparation of the approved audit For the approved audit is necessary to plan: a time schedule of the audit (CIS) departments which will participate in audit (CIS) number of auditors involved (CIS) Within the preparation phase are also prepared: nominations of auditors and their positions in audit (CIS) the auditor s authorization for audit (CIS) 7
2.3. Realization of the audit While the audit is carried out the following procedures take place: assigning of tasks to the auditors (EWD) recording of all audit documentation (Athena) 8
2.4. Storage of information on audit Specific information about audits is stored in IS CIS: findings found within audits the audited entities responses remedial measures adopted by audited entities and information on implemention findings from the audits used for modification of audit methodologies, audit procedures and proccessing of proposals for legislation amendments 9
2.5. Archiving of the audit Archiving of the audit documentation: automated export of the working documents from IS EWD to IS Athena archiving of all audit documentation after the audit closure (Athena) 10
3.1 The quality assurance MS of the audits Interim check on the audit management quality: assessment of the working documents during their proccessing comment procedure on the audit program and on the final reports from the audits Interim audit is made possible by adjusting of competences in IS EWD and IS Athena for the evaluators of these documents. 11
3.2 The quality assurance MS of the audits Ex post check on the quality assurance : carried out by the unit of audit quality assurance management the aim is to assess the audit documentation after the audit closure Ex post check is made possible by adjusting competences for the evaluators of these documents in IS Athena where they are stored. 12
4. IS supporting tools assessment Benefits of IS supporting the audits: all processes of the audit are supported and stored by IS Opportunity of further development: automated support is now divided between IS CIS a IS EWD our aim is to integrate both IS into one in near future 13
Thank you for your attention martin.lejsal@nku.cz
Planned conference in Prague 2012 Main topic: Application of software tools during audits Location: Prague, Czech republic Date: September/October 2012 Duration: 2,5 days 15
Planned conference in Prague 2012 Detailed topics of the conference days 1. Software tools using for management of audits - Which Audit management system (AMS) we use? - Pre implementation analysis - AMS implementation - Agreement conditions about AMS development and operation 2. Software tools using during audits - SW for data processing - SW for archiving - SW for knowledge databases management 16
Planned conference in Prague 2012 Please let us know if you would be participate. Questions: 1. Do you suppose your participation? 2. Do you agree with proposed topics? 3. Do you have any additional proposals for new topic? 17