IIA Conference: How data analytics can help with integrated audit?

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  • 7/31/2019 IIA Conference: How data analytics can help with integrated audit?

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    Sab E`vsesrsb gn E`sby`jh Jrcesgyv gn Sajehj`c

    EEJ Sajehj`c + J``rjh Fg`nbyb`fb 94::

    < Vbtsbkiby 94::

    Ag| cjsj j`jhusefv fj` abht|esa e`sblyjsbc jrces7

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    94:: Cbhgessb Sgrfab Sgakjsvr Mjeugv

    Jlb`cj

    :

    \ajs ev cjsj j`jhusefv7

    Cjsj j`jhusefv e` sab fg`sbqs gn yevo kj`jlbkb`s

    Jtthue`l cjsj j`jhusefv sg yevo kj`jlbkb`s

    EEJ Sajehj`c + J``rjh Fg`nbyb`fb 94::

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  • 7/31/2019 IIA Conference: How data analytics can help with integrated audit?

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    94:: Cbhgessb Sgrfab Sgakjsvr Mjeugv

    Vsjsevsefjhvjkthe`le`sygcrfbc e`jrcesv

    :5>4 :5

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    94:: Cbhgessb Sgrfab Sgakjsvr Mjeugv

    Cjsj ev lyg|e`l bqtg`b`sejhhu j`c sabyb ev tybvvryb `g| ngy fgktj`ebv sg

    kjob njvsby j`c ibssby cbfeveg`v

    3

    Cjsj Syb`cv Bqsby`jh j`c E`sby`jh Cye~byv

    Bqsby`jh: Bqsby jh fgktbsese~b

    tybvvryb9 E`fybjvbc yblrhjsgyutybvvryb

    6 Sbfa`ghglu jc~j`fbkb sSab Bfg`gkevs Cjsj( cjsj b~byu|abyb Nbi 92sa94:4

    J ybfb`s ybtgys iu sab Bfg`gkevs aelahelasvsajs cjsj+jvvbsv fg`se`rb sg lyg|bqtg`b`sejhhu

    J ybfb`s Ob``bcu Ybtgys e`cefjsbv sajs j ~jyebsu gn e`sby`jhj`c bqsby`jh e`crvsyu cye~byv jyb trvae`l gry fheb`sv sgbkiyjfb j`jhusefv

    E`sby`jh: Cjsj tyghenbyjseg` j`c

    lyg|sa9 E`fybjve l vgtaevsefjseg`gn rvbyv

    6 Kjsryjseg` gn BYTvuvsbkv

    Sgt e`sby`jh j`c bqsby`jh e`crvsyu njfsgyv fg`syeirse`l sgjcgtseg`=

    EEJ Sajehj`c + J``rjh Fg`nbyb fb 94::

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    94:: Cbhgessb Sgrfab Sgakjsvr Mjeugv

    Sab cjsj jhybjcu vag|v sajs j`jhusefv cennbyb`sejsbv sab sgt tbyngykbyv nygk

    j~byjlb j`c hg|by tbyngykbyv

    2

    J ybfb`s vsrcu nygk KES vag|v sajs g` j~byjlb

    sab sgt tbyngyke`l fgktj`ebv rvb j`jhusefvjhkgvs saybb sekbv jv krfa jv hg|bytbyngyke`l fgktj`ebv e` b~byucju gtbyjseg`vj`c cbfeveg`e`l

    KES Vhgj` Kj`jlbkb`s Yb~eb| j`c sab EIK E`vsesrsb ngyIrve`bvv ^jhrb J`jhusefv= Sab @b| Tjsa sg ^jhrb Ag|sab Vkjysbvs Gylj`e}jseg`v Jyb Bkibcce`l J`jhusefv sgSyj`vngyk E`velasv E`sg Jfseg` 94:4

    EEJ Sajehj`c + J``rjh Fg`nbyb fb 94::

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    94:: Cbhgessb Sgrfab Sgakjsvr Mjeugv

    Ob``bcu tybcefsv lyg|e`l fgktbsesgy e`~bvskb`sv e` J`jhusefv

    >

    E`crvsyu Vbfsgy Syb`cv

    Ob``bcu tybcefsv sajs cbkj`c ngy J`jhusefv

    tjysefrhjyhu |ehh ib hbc iu=

    : Ne`j`fejh vby~efbv

    9 Abjhsafjyb6 Ybsjeh

    E`ngykjseg` Kj`jlbkb`s . J`jhusefv Fg`vrhse`l Kjyobsthjfb 94:4+94:6= Ob``bcu Fg`vrhse`l Ybvbjyfa . Jc~evgyu 94::

    EEJ Sajehj`c + J``rjh Fg`nbyb fb 94::

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    \ajs ev Cjsj J`jhusefv7

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    94:: Cbhgessb Sgrfab Sgakjsvr Mjeugv

    \ajs ev cjsj j`jhusefv

    1

    J tyjfsefjh cbne`eseg`( ag|b~by( |grhc ib sajs j`jhusefv ev sab tygfbvv gn

    gisje`e`l j` gtsekjh gy ybjhevsef cbfeveg` ijvbc g` bqevse`l cjsj

    !\eoetbcej%

    Cjsj j`jhusefv ev sab vfeb`fb gn bqjke`e`l yj| cjsj |esa sab trytgvb gn

    cyj|e`l fg`fhrveg` jigrs sajs e`ngykjseg`

    !\ajsevfgk%

    J`jhusefv hb~byjlb cjsj e` j tjysefrhjy nr`fseg`jh tygfbvv !gy jtthefjseg`%

    sg b`jihb fg`sbqs+vtbfenef e`velas sajs ev jfseg`jihb

    !Ljys`by%

    EEJ Sajehj`c + J``rjh Fg`nbyb`fb 94::

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    94:: Cbhgessb Sgrfab Sgakjsvr Mjeugv

    J`jhusefv Cbne`bc

    Cbhgessb J`jhusefv ybnbyv sg sab voehhv( sbfa`ghglebv( jtthefjseg`v( j`c tyjfsefbv ngy fg`se`rgrv esbyjse~bbqthgyjseg` j`c e`~bvseljseg` gn tjvs irve`bvv tbyngykj`fb sg lje` e`velas j`c cye~b irve`bvv vsyjsblu

    Irve`bvv j`jhusefv ev sab tyjfsefb gn rve`l cjsj sg kj`jlb e`ngykjseg` j`c tbyngykj`fbj`c kjob kgyb

    bnnbfse~b cbfeveg`v Es fj` jtthu sg jhkgvs j`u vsefou irve`bvv evvrb

    J`jhusefv ev rve`l cjsj sg lb`byjsb tybcefse~b e`velasv sg kjob vkjysby cbfeveg`v sajs cye~b vsyjsbluj`c ektyg~b tbyngykj`fb

    5 EEJ Sajehj`c + J``rjh Fg`nbyb fb 94::

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    Cjsj j`jhusefv e` sab

    fg`sbqs gn yevokj`jlbkb`s

  • 7/31/2019 IIA Conference: How data analytics can help with integrated audit?

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    94:: Cbhgessb Sgrfab Sgakjsvr Mjeugv

    Gttgysr`esu ngy rve`l cjsj j`jhusefv e` kj`jle`l yevov

    ::

    Bqthgve~b cjsj lyg|sa kbj`v kgyb yj| kjsbyejhv

    E``g~jseg` e` cjsj lb`byjseg` j`c fjtsryb

    Cjsj vrttgysv njfs+ijvbc cbfeveg` kjoe`l

    Jhybjcu rvbc bqsb`ve~bhu e` kj`u jybjv gn irve`bvv

    Cjsj j`jhusefv ngfrve`l g` yevov jyb tyekjyehu rvbc e` sab jybjv gn

    fybces yevo( j`se+kg`bu hjr`cbye`l j`c nyjrc

    Cjsj j`jhusefv ajv vel`enefj`s tgsb`sejh sg ib bqthgesbc e`

    sab e`sby`jh jrces j`c yevo kj`jlbkb`s vtjfb

    EEJ Sajehj`c + J``rjh Fg`nbyb`fb 94::

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    94:: Cbhgessb Sgrfab Sgakjsvr Mjeugv

    \ajs |ehh sab nrsryb aghc

    :9

    \ehh Igjyc j`c Kj`jlbkb`s ib jvoe`l rv sg ijfo rt gry lrs nbbh g`

    yevo |esa ajyc cjsj7

    \ehh sab F+Vresb |j`s sg r`cbyvsj`c sab obu yevo njfsgyv j`c sabeyybhjse~b ektgysj`fb e` ybjh `rkibyv7

    \ehh Kj`jlbkb`s aj~b b~b` lybjsby ybvtg`veiehesu sg ngybvbb nrsryb

    yevov hg`l ibngyb sabu kj`enbvs sabkvbh~bv7

    \ehh cjsj j`jhusefv ib j fgyb fgktbsb`fu ngy jhh yevo tygnbvveg`jhv7

    Cjsj j`jhusefv ev j irve`bvv sggh sajs |ehh ib tby~jve~b e`

    gry gylj`e}jseg`v

    EEJ Sajehj`c + J``rjh Fg`nbyb`fb 94::

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    94:: Cbhgessb Sgrfab Sgakjsvr Mjeugv

    \ajs sutbv gn zrbvseg`v fj` j`jhusefv j`v|by

    :6

    Aevsgyefjh

    Tbyvtbfse~b

    Fryyb`s

    Tbyvtbfse~b

    Nrsryb

    Tbyvtbfse~b

    \ajsAjttb`bc7

    Ag| kj`u(ag| gnsb`(

    |abyb7

    \abyb ev sabtygihbk7

    \au ev saevajttb`e`l7

    \ajs jfseg`vjyb `bbcbc7

    \ajs en sabvbsyb`cv

    fg`se`rb7

    \ajsv sab

    ibvs sajs fj`ajttb`7

    \ajs |ehhajttb` `bqs7

    EEJ Sajehj`c + J``rjh Fg`nbyb`fb 94::

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    94:: Cbhgessb Sgrfab Sgakjsvr Mjeugv

    Ag| fj` cjsj j`jhusefv ib jtthebc sg yevo kj`jlbkb`s

    :3

    Byygy cbsbfseg` j`c zrj`senefjseg` Sjylbsbcj`jhusef jtthefjseg`v sg cbsbfs byygyv !bl

    irve`bvv r`es yb~eb|v gy e`sby`jh jrcesv%

    Yevo Cjvaigjyc' Kg`esgye`l Ag| jyb |b

    fryyb`shu cge`l7 \ajs en gry fryyb`s yevotygnehb7

    Obu Yevo E`cefjsgyv !OYEv% \ajs+en Ag| |ehh saev cbfeveg` jnnbfs gry

    yevo7

    Aevsgyefjhtbyvtbfse~b

    Fryyb`s

    tbyvtbfse~b

    Nrsrybtbyvtbfse~b

    EEJ Sajehj`c + J``rjh Fg`nbyb`fb 94::

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    Jtthue`l cjsj j`jhusefv sg

    yevo kj`jlbkb`s

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    94:: Cbhgessb Sgrfab Sgakjsvr Mjeugv

    Cbhgessb J`jhusefv= Cgkje` G~by~eb|

    :>

    Cbhgessb J`jhusefv Irve`bvv Cgkje`v

    J`jhusefv fybjsb ~jhrb jfygvv sab b`sbytyevb saygrlaektyg~bkb`s gn jtthefjihb irve`bvv ~jhrb cye~byv

    Ne~b Cbhgessb J`jhusefv Irve`bvv Cgkje`v vtj` sab

    jybjv ecb`senebc e` sab B`sbytyevb ^jhrb Kjt j`chb`c sabkvbh~bv sg ektyg~bkb`sv lb`byjsbc iuCbhgessb J`jhusefv=

    ^jhrb Cye~byv ;Irve`bvv Cgkje`v

    Vrtthu Faje`

    Vrtthu Faje` J`jhusefv evsab rvb gn j`jhusefv sg

    tyg~ecb e`velasv jfygvv sabgylj`e}jseg`jh ~jhrb faje`

    \gyongyfb

    \gyongyfb J`jhusefv ev sabrvb gn j`jhusefv sg b`aj`fb

    j`c gtseke}b |gyongyfbtygfbvvbv j`c e`sbhhelb`fb

    Yevo

    Yevo J`jhusefv ev sab rvb gnj`jhusefv sg kbjvryb( kg`esgyj`c keseljsb b`sbytyevb yevo

    Ne`j`fb

    Ne`j`fb J`jhusefv ev sab rvbgn j`jhusefv sg kbjvryb(

    fg`sygh( j`c gtseke}bne`j`fejh kj`jlbkb`s

    tygfbvvbv

    Frvsgkby

    Frvsgkby J`jhusefv ev sabrvb gn j`jhusefv sg b`aj`fbsab frvsgkby henbfufhb( vjhbvj`c tyefe`l tygfbvvbv( j`c

    g~byjhh frvsgkby bqtbyeb`fb

    EEJ Sajehj`c + J``rjh Fg`nbyb fb 94::

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    94:: Cbhgessb Sgrfab Sgakjsvr Mjeugv

    Cbhgessb J`jhusefv= Yevo Kj`jlbkb`s Cgkje`

    :

    2 Kg`esgy Tbyngykj`fb . Tygfbvv( j`c ybne`bc jv bbcbc

    Ybtgys sab ybvrhsv gn sab bnngys sg kj`jlbkb`s j`c jhh gsaby

    vsjobaghcbyv

    Cbkg`vsyjsb sab ~jhrbc jccbc e` kgkb`sjyu sbykv |ab` tgvveihb

    ^byenu iu kj`rjh kbj`v sajs sab bjyhu ybjce`l j`c ybvrhsv jybjffryjsb

    Jcmrvs kg`esgye`l gy gsenefjseg` kbfaj`evkv jv bbcbc( le~b` sabey

    tbyngykj`fb j`c sab zrjhesu gn sab arkj` e`sbynjfb

    EEJ Sajehj`c + J``rjh Fg`nbyb`fb 94::

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    94:: Cbhgessb Sgrfab Sgakjsvr Mjeugv

    Fhgve`l sagrlasv

    9