February 15, 2002 Computer Assisted Audit Techniques 1 Florida Audit Forum Brent Godshalk Assistant...
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February 15, 2 002 Computer Assisted Audit Techniques 1 Florida Audit Forum Florida Audit Forum Brent Godshalk Assistant City Auditor City of Gainesville, Florida
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February 15, 2002Computer Assisted Audit Techniques1
Florida Audit ForumFlorida Audit Forum
Brent GodshalkAssistant City AuditorCity of Gainesville, Florida
February 15, 2002Computer Assisted Audit Techniques2
User SurveyUser SurveyParticipant Usage of Audit Software?
– ACL, IDEA, Access, Excel, Monarch, OthersExtent of Usage
– Data Extraction and Analysis– Statistical Sampling– Fraud Detection– Continuous Monitoring
August 2001 IIA Survey– ACL usage 13/1 over IDEA usage
February 15, 2002Computer Assisted Audit Techniques3
Gainesville’s History With Gainesville’s History With Computerized Audit Software Computerized Audit Software Small Shop with Limited Resources Began Evaluating Mainframe-Based CAAT’s in
mid-1980’s EasyTrieve, PanAudit, etc.
Purchased PC-Based IDEA software in 1988 from CICA/AICPA
Immediately found uses for software, but training and support were limited
Accessing data was difficult
February 15, 2002Computer Assisted Audit Techniques4
Gainesville’s HistoryGainesville’s HistoryWith IDEA With IDEA
Marketing and Training for IDEA improved in mid-1990’s– Audimation Services, Inc.– Window’s Version of IDEA released –
improved functionality and ease of use Window’s version 2.0 in 1999 added print report
extraction capability
– Training Offered
February 15, 2002Computer Assisted Audit Techniques5
IDEA’s RecentIDEA’s RecentBusiness History Business History
IDEA Software Sold to Private Company by CICA 2 years ago– Caseware International, Inc. appears to be
moving to try to compete with ACL– Benford’s Law analysis to be added to IDEA
this year– ACL versus IDEA
February 15, 2002Computer Assisted Audit Techniques6
IDEA FunctionalityIDEA Functionality
Importing and Exporting Files– Numerous file formats supported, print reports
Extracting Records – exception testingDuplicate and gap detectionStatistical Sampling
– sample planning and results analysis– random, stratified, monetary, systematic
February 15, 2002Computer Assisted Audit Techniques7
Importing Print Files – Selecting FileImporting Print Files – Selecting File
February 15, 2002Computer Assisted Audit Techniques8
Importing Print Files – Creating a MaskImporting Print Files – Creating a Mask
February 15, 2002Computer Assisted Audit Techniques9
Importing Print Files – Opening Saved MaskImporting Print Files – Opening Saved Mask
February 15, 2002Computer Assisted Audit Techniques10
IDEA Import Assistant Demo – Masked ViewIDEA Import Assistant Demo – Masked View
February 15, 2002Computer Assisted Audit Techniques11
Importing Print Files – Importing DataImporting Print Files – Importing Data
February 15, 2002Computer Assisted Audit Techniques12
Importing Print Files – Resulting Data FileImporting Print Files – Resulting Data File
February 15, 2002Computer Assisted Audit Techniques13
Summarizing DataSummarizing Data
February 15, 2002Computer Assisted Audit Techniques14
Extracting Exceptions – Regular Hours > 80Extracting Exceptions – Regular Hours > 80
February 15, 2002Computer Assisted Audit Techniques15
IDEA’s Equation EditorIDEA’s Equation Editor
February 15, 2002Computer Assisted Audit Techniques16
Sorted Exceptions to EvaluateSorted Exceptions to Evaluate
February 15, 2002Computer Assisted Audit Techniques17
Duplicate Detection – Direct Deposit AccountsDuplicate Detection – Direct Deposit Accounts
February 15, 2002Computer Assisted Audit Techniques18
Joining Databases – Salary ComparisonsJoining Databases – Salary Comparisons
February 15, 2002Computer Assisted Audit Techniques19
Gainesville’sGainesville’s Usage of IDEA Usage of IDEA
Payroll Processing ReviewsDisbursements/PurchasingUtility Billing and ReceiptingWork Order CompletionCounty Traffic Fine CollectionsOvertime Reviews
February 15, 2002Computer Assisted Audit Techniques20
SummarySummary
IDEA has been a powerful and productive tool for the Gainesville City Auditor’s Office
With tools like this, auditors are only limited by our creativity
Acquiring and using the tools available is a great way to improve audit coverage, productivity and effectiveness
February 15, 2002Computer Assisted Audit Techniques21
Where to Get More InformationWhere to Get More Information
IDEA website - www.audimation.com/ACL website - www.acl.com/en/Monarch website - www.datawatch.com/
February 15, 2002Computer Assisted Audit Techniques22
Questions and CommentsQuestions and Comments
