The challenges related to audit assistance tools at Rigsrevisionen

1
The challenges related to audit assistance tools
at Rigsrevisionen

• Jens Petersen, senior auditor at Rigsrevisionen

2
Introduction

• A short review of the past 6 years in
  Rigsrevisionen regarding
• developing and implementing digital
  administration systems
• using an electronic audit support system.

3
Challenge as we saw it in 2001

• Working processes, working papers and reports
  were increasingly being electronic

4
A process that had been underway for many years

• An increasing amount of audit material is
  available online
• All internal information is distributed via the
  intranet
• gt 200,000 mails enter or leave Rigsrevisionen in
  a year
• Data from Navision SCL was electronically
  available
• All our products -memoranda, reports, audit
  reports etc - are produced electronically
• Planning systems manage the annual plans
• Data, visiting dates, assessments etc were stored
  in internal databases
• All staff registered their time in a time
  registration system
• All staff has personal computers at home
• Management information was stored and presented
  in a management information system
• Case management takes place via the file system
• IT help-desk was administered electronically

5
By 2002

• The working processes were almost all
  electronically.but data were stored on paper
• Conclusion
• Many processes were made twice, and
• One last step was necessary to gain significant
  benefits
• We should also store information electronically

6
Additional steps were necessary to increase the
process of digitalisation . The drivers were

• A lot of information was already produced
  electronically, but stored on paper
• TQM pointed to the need for
• Increased quality assurance
• A more homogeneous audit
• Audit remarks in an ordered priority
• E-commerce/payment, working processes,
  correspondence digital, shared services (IT,
  salary, accounting) is what we see at our clients
• Digitalisation has been on its way for years. In
  Denmark, all ministries now has a plan for going
  digital
• One last step was needed to gain significant
  benefits in order to reduce administration in
  Rigsrevisionen and increase the possibilities to
  share knowledge.

7
An obvious way for Rigsrevisionen

• Implementing a digital audit and documentation
  support system (when our clients turn digital, so
  should we)
• Target
• Increased quality assurance
• A more homogeneous reporting to the clients
• Follow our clients
• Profiting by more effective audits

8
Procurement process

• Management group established in June 2001
• Mandate to find the best system
• Visited four suppliers
• Collected reports from e.g. NAO
• The group recommended TeamMate in December 2001

9
TeamMate and the benefits

• TeamMate includes everything necessary for a
  working process in other words
• Standards for the audit
• Guidelines
• Filing and other support documents
• Links to other systems where ever relevant
• Support for especially new staff
• Standardising the audit process and reporting
• May handle electronically documentation

10
Customary and routine actions are challenged

• How is TeamMate connected with the filing system
  ?
• Signoff on what ?
• How to present a case for the head of department
  ?
• How to ensure that your work is not altered ?
• Where to keep a case ?
• How to include a paper in a case ?
• How to make a report does it have to be
  similar to the old ones
• How to prioritise audit remarks
• Should a summary be made as usual ? just in case
  ?
• Cases disappear
• Actions you believe you have performed are not
  registered

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How far is Rigsrevisionen today ?

• Started in January 2002
• TeamMate fully implemented by Jan 2003
• Stopped paper by the entrance door by June 2003
• Reports are only sent by e-mails.
• (The Government decided that all government
  institutions should use e-mail instead of paper)

12
The 4 pillars in complete digital administration
in Rigsrevisionen today
13
What are some of the benefits of introducing
TeamMate?

• Increased quality assurance
• A more homogeneous way to perform an audit
• It has clarified various processes. How do we
  perform an audit?
• The approach is future oriented and modern, which
  is important for the auditors.

14
What are some of the benefits of turning digital?

• Fewer resources to administration (journal)
• Efficient file-handling
• Knowledge sharing is a reality. Any user in
  Rigsrevisionen can see 85 pct of all documents in
  completed and on-going audits

15
Some important experiences in implementing
TeamMate

• The implementation process has to be embedded at
  the Management level
• The internal marketing inside the organization is
  important
• Launching the system has to include obligatory
  education and training programmes to all users
• Establish common standards and guidelines for how
  to use the system

16
Recapturing

• Rigsrevisionen decided to continue with an audit
  support system to strengthen quality assurance
  and to standardise the audit process
• Paper files is now gone - replaced by an
  electronic file and electronic workflow
• TeamMate was chosen because of market shares
  worldwide and because it was possible to store
  the audit concepts of Rigsrevisionen
• in it
• Greatest challenge Customs and routines are
  challenged and needs
• to be altered
• Benefits so far fewer resources to
  administration, knowledge sharing, Increased
  quality assurance and a more homogeneous way to
  perform an audit
• Greatest disadvantage not everybody is happy
  with TeamMate. There has been (and still are)
  some resistance.

17
And finally

• Thank you very much for your attention!