AUDITNET ® GUIDE TO AUDIT PLANNING USING AUDIT PROGRAM TEMPLATES TO JUMP START YOUR AUDIT
Jan 26, 2015
AUDITNET® GUIDE
TO AUDIT PLANNINGUSING AUDIT PROGRAM TEMPLATES TO JUMP START
YOUR AUDIT
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
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
TYPES OF AUDIT PROGRAM DOCUMENTS
• AUDIT CHECKLISTS
• QUESTIONNAIRES
• INTERNAL CONTROL OR RISK MATRICES
• DETAILED AUDIT PROCEDURES
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
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
AUDITORS SHARING AUDIT PROGRAMS
• IF WE BUILD IT…
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
AUDITNET® TOUR
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
RESOURCE LINK TOUR
LIBRARY TOUR
PUBLICATIONS TOUR
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
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
AUDIT TEMPLATES TOUR
AUDIT TEMPLATES TOUR
AUDIT NEWS TOUR
EVENTS TOUR
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