EUROSAI. Magazine N26 - 2021

Magazine No. 26 - 2021 127 Studies and other articles 2. Technological infrastructure, training and communication needs For many of us, remote auditing is a new concept, and therefore it is very important to establish the right technical infrastructure and provide the necessary training. Hence, during the pandemic, trainings on computer assisted audit techniques continued at an increasing rate. In this context, more than 20 virtual trainings were organized. On-line meetings, webinars, and sharing experiences were among other types of events organized with the aim to stay connected and adequately manage the situation. By developing secure and accessible methods of communication, we tried to ensure quality and effectiveness in audits. In this regard, an online platform has been developed to create a meeting point for our colleagues and audited entities. In addition, a web page has been designed to support the use of the system and the computer assisted audit techniques. Now, without registering for the online trainings or discussions, auditors can access the informative videos about the topic they choose by clicking the link in the manual or by scanning the QR code with their phones or tablets at any time and any place. • Data verification analyses • Financial statement analyses • Analysis scenarios for journal entries • Analysis scenarios for personnel payments • Risk analysis scenarios • Financial statements and books • Identification of accounts running together • Sampling analysis and • Standardization of account areas The benchmarks we use are primarily regulations on accounting and accounting theory. For example, in analysis scenarios for journal entries; incorrect transactions are identified from the accounting records and summary tables are generated. And besides fraud or faulty transactions, the records containing risk as the nature of the transaction are also listed. Alongside growing amounts of data affecting the risks, as a result of the new ways of working after the pandemic, new risks have evolved and previously identified risks needed to be revised as the probability, scale, and significance of misstatements have changed. Today there is a greater need for the right tools to detect, monitor, respond and manage Additionally, for putting preventive and reactive controls in place in order to reduce the risk of error and fraud, we created scenarios covering the whole audit process from macro planning to reporting. We currently have nine groups of analyses to detect misstatements, staff fraud, and inefficient usage of assets, which are as follows: