STRATEGIJA

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Computer Assisted Audit Tools National Audit
Office of Lithuanian accepts the
challenge Meeting of representatives of
Baltic, Nordic and Polish SAIs September 6 7,
2007 Tallinn
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Overview

• The challenge
• Retrospective a step towards facilitation
• The daily round the way towards specificity
• Today and tomorrow the highway of digitalization

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the challenge
the base
audit methods shall always be adapted to the
progress of the sciences and techniques relating
to financial management. (INTOSAI the LIMA
Declaration)
CAATs the challenge to accept CAATs the
choice of efficient and effective audit
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retrospective
a step towards facilitation of the audit process
Computerization of the audit process
simplification and automation of the audit steps
maintaining completeness, professionalism and
reliability of the audit. CATTs assistance -
any use of computer hardware and software.
CAATs in The State Control since early
90-ties CAATs are innovations that have always
its opponents
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the daily round
the way towards specific CAATs
Computers become an inextricable part of audit
cycle - MS Office - MS Windows OS
functions. Time changes viewpoint and
attitude - confidence of staff using IT
rises, - new generation comes on the stage.
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the daily round
the way towards specific CAATs

• general-purpose software customization
• directs to sophistication of analysis and
  unified reporting
• deepens knowledge of staff
• integrates methodology into IT.
• Methodological steering and help system secures
  purposeful application of CAATs and progress of
  IT in the audit.

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the daily round
the way towards specific CAATs

• Corner stones of successful effective and
  efficient audit
• - methodology,
• - CAATs,
• - training.
• Putting these together creates background for
  dedicated data analysis tools
• - IDEA (Interactive Data Extraction and
  Analysis),
• - Statistica (data analysis tool)

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today tomorrow
the highway of digitalization Reasons

• Old information system became out of date to
  catch up with the development of information
  technology,
• Audit process was paper-based,
• Financial precondition PHARE project.
• The project of creation of new Computerized
  System of Audit Management and Documentation
  (CSAMD) was born.

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today tomorrow the highway of digitalization
Reasons
22. Application
2. Application
3. Application
1. Application
21. Application
20. Application
4. Application
19. Application
Old IS of the State Control (centralized database)
5. Application
18. Application
6. Application
17. Application
16. Application
7. Application
15. Application
8. Application
14. Application
9. Application
13. Application
10. Application
12. Application
11. Application
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today tomorrow the highway of digitalization
The place
Registration of the correspondence
Planning
Audit administration working papers
State Control activity administration
Documentation
Database of audit results (audit reports)
Quality assurance
Administration of the Office
IS of the SC
Inventory registration and accounting
Methodology
Staff administration
Registration and statistics of audit results
Library
Archive
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today tomorrow the highway of digitalization
Project setup

• TeamMate against AutoAudit

• PricewaterhouseCoopers offered best solution
  for our new CSAMD and won the tender (September,
  2005)

Development of CSAMD was incorporated (November,
2005) into the list of the Strategic Risks and
owner of the risk was assigned Deputy
Controller General.
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today tomorrow the highway of digitalization
Project setup

• Action Plan was drawn up it covered
• refinement of audit methodology and
  incorporating it into TeamMate
• ensuring communication and mutual understanding
• ongoing technical testing of TeamMate
• establishment of support system for the TeamMate
  users
• training of TeamMate users
• carrying out pilot audits and supervision of
  them as well as methodological assistance.

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today tomorrow the highway of digitalization
Methodology - The choice to start
Risk assessment Audit planning Audit budgeting
Audit results Audit follow up
Audit documentation Quality assurance Methodologic
al guidance Good practice dissemination
TeamRisk
TeamMate EWP
TeamCentral
TeamShedule
TeamStore
TeamMate TEC
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today tomorrow the highway of digitalization
Methodology

• The basis Financial and Performance audit
  manuals as well as IS audit guidelines and ISO
  standard.
• audit process was structured according its
  phases
• perf. a. preliminary study, main audit
  questions, audit procedures
• fin. a. audit areas, audit procedures, tasks
  to be fulfilled
• IS a. audit areas (if required) audit
  procedures tasks to be fulfilled.
• All audit types in TeamMate were provided with
  possibility to record all audit administration
  actions.
• It was left a possibility for auditors to create
  their own audit procedures to improve individual
  audits.

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today tomorrow the highway of digitalization
Communication and help system

• Transparent work of the Working Group
• All possible documents concerning TeamMate were
  accessible
• Intranet page dedicated to TeamMate was
  established
• any question concerning TeamMate follows by
  answer and explanation
• individual meetings with auditors
• thematic meetings with the groups of auditors.
• Mutual understanding inside the Working Group.

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today tomorrow the highway of digitalization
Technical tests

• Three stages of the tests
• General tests
• Language customization tests
• Tests of major updates.

• Ongoing tests carried out by
• the Working Group
• the auditors of pilot audits.

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today tomorrow the highway of digitalization
Technical tests
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today tomorrow the highway of digitalization
Technical tests
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today tomorrow the highway of digitalization
Plans

• More of pilot audits
• Review and refinement of the audit libraries
• Complete training of all staff involved in
  audit process
• TeamCentral customization and implementation
  
• Thorough analysis of TeamRisk, TeamShedule and
  TeamMate TEC
• Preparation of the Audit Subsystem (driven by
  TeamMate) for recognition as an official
  electronic documentation system.

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today tomorrow the highway of digitalization
Future expectations

• To make TeamMate suite easy to use and
  reliable audit management and dokumentation tool
• To turn away from the paper documentation system
  and move to pure digital one

• TeamMate will live as long as audit function
  be necessary in the world.

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Thank You