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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. The Office of the Auditor General of Norway - OAG Annual meeting of the Baltic and Nordic SAIs, Vilnius 2-3 September 2004.

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The Office of the Auditor General of Norway - OAGAnnual meeting of the Baltic and Nordic SAIs, Vilnius 2-3 September 2004

www.riksrevisjonen.no

OAGs IT use in auditing

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The Office of the Auditor General of Norway - OAGAnnual 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

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The Office of the Auditor General of Norway - OAGAnnual 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.

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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

The Office of the Auditor General of Norway - OAGAnnual meeting of the Baltic and Nordic SAIs, Vilnius 2-3 September 2004

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The Office of the Auditor General of Norway - OAGAnnual meeting of the Baltic and Nordic SAIs, Vilnius 2-3 September 2004

TOMAS

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The Office of the Auditor General of Norway - OAGAnnual 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

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The Office of the Auditor General of Norway - OAGAnnual 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.

[email protected]

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