Internal Control Systems IT support

1
Internal Control SystemsIT support

• NAOD program
• Audit in different environments
• Audit of internal controls in NAOD
• Information on control risk
• IT support in the planning process
• IT support for documentation
• Use of Idea for test of accounting systems

2
Internal Control SystemsIT support
Audit work in many environments
Present
Future
Past

• IT systems
• Digital administration
• Electronic information

• IT- or manual systems
• Manual procedures
• Paper (vouchers)

Danish e-day Sept 1. 2003
Increased focus on the audit of IT systems
Basically same demands on the IT systems
3
Internal Control SystemsIT support

• 1. Segregation of functions

Two independent individuals nobody controls the
whole process.

• Analysis of transactions using
• Idea (demonstration will follow)
• Access

Extractions from access control systems
Normal Interview, review vouchers and output
4
Internal Control SystemsIT support

• 2. Reconciliations

Different output in accordance with each other
Spreadsheet (Excel) to check clients
reconciliations
Internal database with information from local
systems and state account
Normal Interview, review by the client.
5
Internal Control SystemsIT support

• Other internal controls

• Authorizations

• Documentation and instructions

• Written policies, e.g. regarding staff and
  salaries

• Approval of accounts

• Management information

Audit Interview and observation, no real IT
support
6
Internal Control SystemsIT support

• Conclusions
• Limited but partly applied to the audit of ICS
• Increased focus on digital administration
• Basically same demands on the IT system

• IT support in risk assessment, planning and
  documentation
• Audit database
• Team Mate

7
Internal Control SystemsIT support
8
Internal Control SystemsIT support
9
Internal Control SystemsIT support
10
Internal Control SystemsIT support
Team Mate used in NAOD for documentation
11
Internal Control SystemsIT support
12
Internal Control SystemsIT support