Montana Legislative Audit Division Joe Murray - Presenter Electronic Workpapers Using Microsoft Office

Reason for Move to Electronic Workpapers Increase efficiency Decrease duplication New generation auditors Use Microsoft Office Word, Excel, Access, etc.

Why We Use Microsoft Office? Low cost (existing software met needs ) Documentation already exits Small staff (12 people) Familiar with software (user- friendly)

Implementation Started with small (pilot) projects Working group Developed policies/guidelines Moved to all projects 100% in place Only used by Performance Audit staff Resistance by Financial & IT staff

Why Have Some Resisted? Future use of software questionable Govt does change quickly/often Not enough memory for storage More than enough-more added Dont like change Wont have choice Analyzing other packages

MS Office E-Workpapers Create folders where work is saved Use MS Office applications Word, Excel, Access, Outlook, etc Other applications Scanners to create Pdf files Save websites Save s

MS Office E-Workpapers Hyperlinks provide link between documents Excel spreadsheet provides index Organized by subject folder Supervisor review Report drafts

Example of Electronic Folders

Electronic Index

Benefits & Challenges Benefits Low cost User-friendly Agencies provide compatible info/data Easy implementation Use existing applications Challenges Workpaper organization Creative documentation and review Office-wide buy in Workpaper security- shared storage

On-Going Improvements Implemented standardized folders Created consistency in workpaper organization Thumbdrives Used if secure data needed Back-up

Standardized Folders Now Used

End of Audit (Workpaper Archive) Archive directory & CD Immediate/easy access when needed Follow records retention requirements

Montana Legislative Audit Division Joe Murray - Presenter Electronic Workpapers Using Microsoft Office