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Baltic and Nordic SAIs Vilnius 2-3 september 2004
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The Office of the Auditor General of Norway - OAG Annual meeting of the Baltic and Nordic SAIs, Vilnius 2-3 September 2004
www.riksrevisjonen.no
OAGs IT use in auditing
Baltic and Nordic SAIs Vilnius 2-3 september 2004
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The Office of the Auditor General of Norway - OAG Annual meeting of the Baltic and Nordic SAIs, Vilnius 2-3 September 2004
OAGs IT tools in financial auditing - overview
• PROSIT
- Process-oriented IT audit tool.
- Developed by OAG.
• TOMAS
- Technical system for extraction, transforming and receiving financial data from
auditees/entities.
- Developed by OAG
• WinIDEA http://www.caseware-idea.com/
- Data analysis software
- Based on data extracted by TOMAS or received by CD
• Microsoft Office
• Microsoft Outlook
Baltic and Nordic SAIs Vilnius 2-3 september 2004
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The Office of the Auditor General of Norway - OAG Annual meeting of the Baltic and Nordic SAIs, Vilnius 2-3 September 2004
General objectives of all the IT tools:
Efficient/effective audit by exploiting information technology through:
- Facilitating technical audit work
e.g. uniform and easy access to financial data, documentation of the
audit process.
- Integration of IT tools.
Baltic and Nordic SAIs Vilnius 2-3 september 2004
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The Office of the Auditor General of Norway - OAG Annual meeting of the Baltic and Nordic SAIs, Vilnius 2-3 September 2004
• PROSIT
Objectives and characteristics:
- Supporting the audit process in all stages – uniform audit
- Guidelines/methodology are built into screens.
- Technical training of all auditors and managers
- All audit of the auditees/entities are documented in one system.
- Integrated database solution – all IT tools are supported.
- Infrastructure: Microsoft terminal server, Microsoft SQL-server,
Local Area Network in main office (Oslo) and all other offices in Norway.
- Mobile communication (Thales) – based on GSM/ISDN technology
Baltic and Nordic SAIs Vilnius 2-3 september 2004
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The Office of the Auditor General of Norway - OAG Annual meeting of the Baltic and Nordic SAIs, Vilnius 2-3 September 2004
• TOMAS
|
Firewall
Technical Transfer and ReceivingSystem (TOMAS - which is an acronym in Norwegian)
Firewall
Firewall
Financialmanagement and
accounting systemAuditee
PC
1) Auditees
Data Collection server
3) Office of the Auditor General
4) Applications for Auditor
Wizard to select dataand generatingIDEA-compatible
data
2) Central receiving station
Transmission of dataon CD
Internet
PROSIT
Common objects
a) b)
Sybase
Oracle
SQL-server
Encrypted data
Decryption, extractingand import of data
Baltic and Nordic SAIs Vilnius 2-3 september 2004
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The Office of the Auditor General of Norway - OAG Annual meeting of the Baltic and Nordic SAIs, Vilnius 2-3 September 2004
• TOMAS continued..
Objectives and characteristics:
- Main objective/strategic decision: Uniform/common access to financial data.
- Tomas is integrated with Prosit and WinIDEA: Easy access !
- Auditees have different accounting systems
- Historic effect: auditors were using accounting systems provided by the
auditees and the auditors needed specific knowlegde of different systems.
- Present situation: No specific knowledge of each accounting system is
needed which increase the flexibility of auditors between engagements.
- TOMAS collects financial data from auditees/data-owners and transfers data to
OAG and imports data to OAGs database. Database contains approximately 160
GigaByte collected from about 450 auditees.
- Process: Auditors have access to the data through a wizard/menu on the internet
and data are delivered by a link in the mail-system and imported automatically into IDEA
The Office of the Auditor General of Norway - OAG Annual meeting of the Baltic and Nordic SAIs, Vilnius 2-3 September 2004
Changes & Challenges
Methodological:
2005: New methodology are implemented, based on international auditing methodologies: IFAC, COSO etc.
Technical:
• 2004/2005: Prosit are undergoing a change parallel to the methodological
development.
• 2004/2005: TOMAS are changing from importing all financial data to specific data
required by OAG.
General challenge ?
IT tools must support the need of OAG on all levels: strategic, tactical, operational and specially give an increased value to the auditing process and the goals of OAG.
