EUROSAI. Magazine N24 - 2018

eurosai 38 EUROSAI Working Groups and Task Forces Paweł Banaś, Najwyższa Izba Kontroli (SAI of Poland/Chair of the EUROSAI Working Group on Information Technologies) João Carlos Cardoso Tribunal de Contas of Portugal ActIve IT Audit Manual Active The idea was to change the existing WGITA-IDI IT Audit Handbook into an electronic Active IT Audit Manual . “Active” means here: a.Presenting practical guidance, essential technical information and key audit questions in an interactive way, which changes a handbook into a tool. b.Easy to update. c. Gradually customized to specific needs of user – i.e. taking into account lessons learnt from real life audits. d.Supporting mandatory obligations related to audit procedures of particular SAIs. International The works on the concept and first versions were conducted during the twinning project of Polish and Albanian SAIs (2016-2018) and next were continued by the eGovernment Subgroup of the EUROSAI IT Working Group and INTOSAI experts. From the very beginning, the Polish SAI, who animated the project invited to collaboration experts of other SAIs, and the Active Manual has the today’s shape thanks to this international group. Apart from the authors of this article who dealt with concept and tech solutions, these were: 1) Alo Lääne, National Audit Office of Estonia (testing). 2) Madhav Panwar, US Government Accountability Office (plug-ins concept). 3) Albert Olafsson, Icelandic National Audit Office (pre-audit assessment concept). Of course, the role of the Albanian SAI IT Audit team lead by Mr KozmaKondakciu - first users of the Active Manual and partners in conceptual discussions, was crucial at all stages. Free and Open Our aim was not to build audit support software but to make SAIs ready to do it effectively in future, if so decided. To make it easy to use and adapt, the Manual can be used with two well-known and broadly available packages of productivity software, supported by major desktop ecosystems: MSOffice and LibreOffice ( OpenOffice ). Data are stored in XML format, which makes the tool open to other solutions – the present and future ones. For coding we use Visual Basic for Applications (VBA) and the BASIC LibreOffice scripting language – available to all experts who would like to develop the tool further on or to tailor it to their needs. ISSAI 100 Logic To ensure that the audit process is preserved to enable subsequent verification, monitoring and share of the audit analysis procedures (ISSAI 100 PARAGRAPH 42), the tool produces: -- A template activity plan, which includes the subject, criteria and scope. -- Audit matrices to help performing the audit work and recording the findings. -- A central point to help the auditor interpreting and judging against the audit questions previously raised at the planning stage. Plan Conduct Share Report