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.