2013 audit net guide to audit planning
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AUDITNET® GUIDE
TO AUDIT PLANNINGUSING AUDIT PROGRAM TEMPLATES TO JUMP START
YOUR AUDIT
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PROFILE• FOUNDER: AUDITNET®
• IIA BRADFORD CADMUS AWARD
RECIPIENT
• LOCAL GOVERNMENT AUDITORS
LIFETIME ACHIEVEMENT AWARD
• CHIEF AUDIT EXECUTIVE
• INTERNET FOR AUDITORS
PIONEER
• AUTHOR: THE AUDITOR’S GUIDE
TO INTERNET RESOURCES
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AUDIT PROGRAMS• AUDIT STANDARDS - AUDITORS MUST INCLUDE PROCEDURES FOR IDENTIFYING,
ANALYZING, EVALUATING, AND DOCUMENTING INFORMATION DURING THE
ENGAGEMENT
• PURPOSE OF AUDIT PROGRAMS
• ROAD MAP
• FOCUS ON AUDIT AREAS
• PROCEDURES
• ACCOMPLISH OBJECTIVES
• PROVIDES EVIDENCE OF THE AUDIT
• CROSS REFERENCES TO SUPPORTING WP
• SUPERVISORY REVIEW
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TYPES OF AUDIT PROGRAM DOCUMENTS
• AUDIT CHECKLISTS
• QUESTIONNAIRES
• INTERNAL CONTROL OR RISK MATRICES
• DETAILED AUDIT PROCEDURES
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AUDIT PROGRAM DESIGN FOR REPETITIVE AUDIT AREAS
1. PRO FORMA OR CUSTOMIZED FOR THE AUDIT AREA
• USED FOR PREVIOUSLY AUDITED AREAS
• USED FOR RECURRING CYCLE AUDITS – FOR EXAMPLE -PETTY CASH - BANK RECONCILIATION
2. PULL WORKPAPERS FROM PREVIOUS UPDATE
3. REVIEW FOR CHANGES
4. UPDATE THE AUDIT PROGRAM
5. CONDUCT THE AUDIT
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AUDIT PROGRAM DESIGN FOR NEW AREAS1. CUSTOMIZED AUDIT PROGRAM
• START WITH OBJECTIVES, PURPOSE AND SCOPE
2. BUILD USING A COMBINATION OF THE FOLLOWING
• RELY ON AUDITORS PROFESSIONAL EXPERIENCE
• NETWORK BY REACHING OUT TO PEERS
• CONDUCT INTERNET SEARCH FOR SIMILAR AUDITS
• CHECK PROFESSIONAL ASSOCIATION RESOURCES
• EXTERNAL RESOURCE SITES
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AUDITORS SHARING AUDIT PROGRAMS
• IF WE BUILD IT…
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AUDITNET® CONTENT
• AUDITNET® PROVIDES OVER 2,000 AUDIT
PROGRAMS
• MORE THAN 15,000 AUDIT PROCEDURES
• CONTENT ADDED MONTHLY
• CONTENT AVAILABLE TO SUBSCRIBERS 0R
THROUGH SITE LICENSEES (TEAMMATE, ACL,
PROTIVITI KNOWLEDGELEADER OR AHIA).
• SUBSCRIBE AS AN INDIVIDUAL OR GROUP
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AUDITNET® TOUR
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WHAT’S NEW
• IF YOU HAVEN’T VISITED AUDITNET® LATELY HERE IS WHAT’S NEW:
• SITE REDESIGN LAUNCHED APRIL 2013
• HOME PAGE FEATURES AUDIT NEWS AND EVENTS
• NEW TEMPLATE CONTENT ADDED
• TRAINING WITHOUT TRAVEL
• TECHNOLOGY SURVEYS
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RESOURCE LINK TOUR
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LIBRARY TOUR
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PUBLICATIONS TOUR
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WHAT’S COMING• NOW THAT YOU HAVE HAD A TOUR OF
AUDITNET® HERE IS WHAT WE ARE WORKING ON:
• MOBILE APPS FOR IOS AND ANDROID DEVICES (SEPTEMBER 2013)
• ADDING NEW INDUSTRY RELATED CONTENT
• UPDATING TEMPLATE DESCRIPTION PAGES
• TRANSLATING AUDITNET® CONTENT AND SITE INTO OTHER LANGUAGES
• SURVEYS ON LEVERAGING TECHNOLOGY TO SUPPORT MOVING AUDITORS AND AUDIT DEPARTMENTS UP THE AUDIT TECHNOLOGY MATURITY CURVE
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AVAILABLE PLATFORMS
WORLD WIDE WEB
Click icon to add picture
SITE REDESIGN LAUNCHED APRIL 1, 2013
HTTP://WWW.AUDITNET.ORG
APPLE STOREAPP RELEASED FOR IPAD,IPHONE
AND OTHER IOS DEVICES SEPTEMBER 2013
GOOGLEPLAY STOREAPP RELEASED FOR ANDROID DEVICES SEPTEMBER 2013
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AUDIT TEMPLATES TOUR
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AUDIT TEMPLATES TOUR
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AUDIT NEWS TOUR
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EVENTS TOUR
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END OF THE TOUR (ALMOST)•HOPE YOU ENJOYED THE TOUR AND WILL VISIT US OFTEN!
•HERE’S YOUR CHANCE TO ASK ME ANYTHING
• IF I DON’T KNOW THE ANSWER I GUARANTEE I CAN FIND IT THROUGH MY PROFESSIONAL NETWORK!
•WATCH THE VIDEO TOUR AT HTTPS://WWW.YOUTUBE.COM/WATCH?V=LLYOUNAKOQA
•CONTACT [email protected] FOR MORE INFORMATION AND A FREE 10 DAY TRIAL