it tools for electronic audit papers sai poland 北京 april 2010
TRANSCRIPT
IT Tools for Electronic Audit Papers
SAI Poland
北京 April 2010
Doha Conclusions
• Review of processes in the Polish SAI• ‘IT Tools for Electronic Audit Papers’
(Simple Theses approach) to be involved into
re-engineered IT system• (1) Prototype of auditor’s tool in Java (jNIK) –
consultations with external programmer• (2) Processes taxonomy framework tested with a
number of audits’ theses• (3) ‘Management Dashboard’ to be developed
Architecture
enter & process
xmlsimpletheses
organizationprocesses taxonomy
assessment
crossareareports
managementdashboard
report
analysis
medianews
(1)
(2)
(3)
structureddata
Processes Review
• September 2009
• 57 processes in four groups– audit preparation and planning– audit engagement and reporting– internal reporting– audit supervision and SAI governance
• BPMN (Business Process Modelling Notation) diagrams
XML Audit Theses Structure
Main sub-elements
• COFOG derived from Government activity areas
• rules (laws and regulations)• organisations (Ministries, Departments,
Agencies)• business & support processes• risks• quality assessment – connection with
ISSAI
State Processes Taxonomy
• COFOG – UN Classification of the Functions of Government
• Risk analysis – EUROSAI ITWG project with an aim to prepare www interactive audit guide
Auditor Tool
• a prototype in Java
• to be developed in connection with a structured document flow system (2010)
• MS Word to XML – key data transfer and analysis
Management Dashboard Ideas
• Importance of audit findings related to:– laws and regulations– auditees– state activity areas
• ISSAI-related problems in SAI reports
• SAI units’ activity
Example: ISSAI 400 monitoring
• 116 final reports in system– 400.7.a - vagueness 15,2%– 400.7.a - easy_to_understand 12,4%– 400.24 - fair_auditor 10,9%– 400.21 - reasoned_argument 9,9%– not covered by ISSAI 400 9,3%– 400.7.p1 - all_significant 6,8%– 400.29 - nature_or_context 6,8%– 400.7.a - ambiguity 6,2%– 400.7.a - supported_by_evidence 5,0%– 400.25 conclusions_recommendations 4,3%– 400.24 - fairly_presented_facts 3,7%– 400.8.d - include_what_fit 2,8%
0
5
10
15
20
25
30
35
40
45
50
400.
7.a -
vagu
eness
400.
7.a -
easy
_to_
unde
rsta
nd
400.
24 - f
air_a
udito
r
400.
21 - r
easo
ned_
argum
ent
not c
over
ed b
y ISSAI 4
00
400.
7.p1
- all_
signif
icant
400.
29 - n
atur
e_or
_con
text
400.
7.a -
ambig
uity
400.
7.a -
supp
orted_b
y_evid
ence
400.
25 co
nclusio
ns_r
ecom
men
dation
s
400.
24 - f
airly_
pres
ente
d_fa
cts
400.
8.d -
includ
e_wha
t_fit
400.
24 - r
espo
nse
400.
24 - c
ompl
ete
400.
25 - c
onst
ructi
ve_r
epor
t
400.
24 - t
ime_
persp
ectiv
e
400.
8.e -
ident
ified_
addr
esse
e
400.
8.a -
suita
ble_t
itle
Conclusion
• IT Tools for Electronic Audit Papers Project evolved into architecture of SAI management information system (Simple Theses).
The following were made clearly visible:– primary role of data structure and processing– secondary importance of entering data
software (dedicated, off-the-shelf or adapted text editor)
Recommendations
• IT Tools for Electronic Audit Papers Project can be continued only if more INTOSAI members are interested in its new direction.
• New WGITA project related to architecture of SAI’s management information system can be considered.