1. IMPLEMENTATION OF AUDIT ASSISTANCE TOOLS IN THE SAO OF LATVIA
Dace Nulle
Council Member,
Director of Audit Department
Latvijas Republikas Valsts kontrole
Kr.Valdemāra ielā 26, Rīga, LV-1010
Tālrunis:
Fakss:
E-pasts:
Mājas lapa:
September 2007

2. Strategic Objectives of use of Information Technology
SAO is supplied with information systems and technologies:
required for the audit work
helping to increase the audit work efficiency
All employees have good computer skills

3. Situation analysis before introduction of audit assistance tools
SAO uses 3 systems to support audit process:
Audit planning system – in MS Excel
Time capture system – in MS Excel
Monitoring of audit recommendations – in MS Excel
Systems are not linked together
Methodology is set up to perform financial, legality and performance audits

4. Main tools Audit Management system – TeamMate
Data Analysis Software – IDEA (Interactive Data Extraction & Analysis)

5. Work organisation for implementation of audit assistance tools
IT auditors of SAO
responsible for implementation
consultants and trainers
Detailed plans elaborated
Pilot audits are carried out
Training programmes developed

6. Why are audit assistance tools being introduced?
Enhance efficiency – find and store documents and information, quickly analyse large amount of data, update methodology
Implementation of quality management and ISAs
Increasing focus on electronic working and reduction of paper documents, e.g e-signatures
Support flow of information and best practice working
Embed new methodology 6

7. Implementation process of audit assistance tools in SAO
Detailed implementation plan developed
Introduction seminars for all staff
Support provided by experts from UK NAO

8. Schedule for TeamMate implementation

9. Planned activities

10. Schedule for IDEA implementation

11. Possible benefits More professional approach Efficiency gains
Greater confidence
Ease of finding support for conclusions
Better quality – guidance built into every audit
Better management of audits
Team working

12. Thank you for attention!
The State Audit Office of the Republic of Latvia Phone: Fax: