1. IT Tools for Electronic Audit Papers SAI Poland 北京 April 2010

2. Doha Conclusions Review of processes in the Polish SAI ‘IT Tools for Electronic Audit Papers’ ( Simple Theses approach) to be involved into re-engineered IT system (1) Prototype of auditor’s tool in Java ( j NIK ) – consultations with external programmer (2) Processes taxonomy framework tested with a number of audits’ theses (3) ‘Management Dashboard’ to be developed

3. Architecture

4. Processes Review September 2009 57 processes in four groups –audit preparation and planning –audit engagement and reporting –internal reporting –audit supervision and SAI governance BPMN (Business Process Modelling Notation) diagrams

5. XML Audit Theses Structure

6. Main sub-elements COFOG derived from Government activity areas rules (laws and regulations) organisations (Ministries, Departments, Agencies) business & support processes risks quality assessment – connection with ISSAI

7. State Processes Taxonomy COFOG – UN Classification of the Functions of Government Risk analysis – EUROSAI ITWG project with an aim to prepare www interactive audit guide

8. Auditor Tool a prototype in Java to be developed in connection with a structured document flow system (2010) MS Word to XML – key data transfer and analysis

9. Management Dashboard Ideas Importance of audit findings related to: –laws and regulations –auditees –state activity areas ISSAI-related problems in SAI reports SAI units’ activity

10. Example: ISSAI 400 monitoring 116 final reports in system –400.7.a - vagueness15,2% –400.7.a - easy_to_understand12,4% –400.24 - fair_auditor10,9% –400.21 - reasoned_argument9,9% –not covered by ISSAI 4009,3% –400.7.p1 - all_significant6,8% –400.29 - nature_or_context6,8% –400.7.a - ambiguity6,2% –400.7.a - supported_by_evidence5,0% –400.25 conclusions_recommendations4,3% –400.24 - fairly_presented_facts3,7% –400.8.d - include_what_fit2,8%

13. Conclusion IT Tools for Electronic Audit Papers Project evolved into architecture of SAI management information system ( Simple Theses ). The following were made clearly visible: –primary role of data structure and processing –secondary importance of entering data software (dedicated, off-the-shelf or adapted text editor)

14. Recommendations IT Tools for Electronic Audit Papers Project can be continued only if more INTOSAI members are interested in its new direction. New WGITA project related to architecture of SAI’s management information system can be considered.