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The Office of the Auditor General of Norway - OAG
Annual meeting of the Baltic and Nordic SAIs, Vilnius 2-3 September 2004
www.riksrevisjonen.no
OAGs IT use in auditing
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The Office of the Auditor General of Norway - OAG
Annual meeting of the Baltic and Nordic SAIs, Vilnius 2-3 September 2004
OAGs IT tools in financial auditing - overview
• PROSIT
- Process-oriented IT audit tool.
- Developed by OAG.
• TOMAS
- Technical system for extraction, transforming and receiving financial data from
auditees/entities.
- Developed by OAG
• WinIDEA http://www.caseware-idea.com/
- Data analysis software
- Based on data extracted by TOMAS or received by CD
• Microsoft Office
• Microsoft Outlook
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The Office of the Auditor General of Norway - OAG
Annual meeting of the Baltic and Nordic SAIs, Vilnius 2-3 September 2004
General objectives of all the IT tools:
Efficient/effective audit by exploiting information technology
through:
- Facilitating technical audit work
e.g. uniform and easy access to financial data, documentation of the
audit process.
- Integration of IT tools.
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The Office of the Auditor General of Norway - OAG
Annual meeting of the Baltic and Nordic SAIs, Vilnius 2-3 September 2004
• PROSIT
Objectives and characteristics:
- Supporting the audit process in all stages – uniform audit
- Guidelines/methodology are built into screens.
- Technical training of all auditors and managers
- All audit of the auditees/entities are documented in one system.
- Integrated database solution – all IT tools are supported.
- Infrastructure: Microsoft terminal server, Microsoft SQL-server,
Local Area Network in main office (Oslo) and all other offices in Norway.
- Mobile communication (Thales) – based on GSM/ISDN technology
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The Office of the Auditor General of Norway - OAG
Annual meeting of the Baltic and Nordic SAIs, Vilnius 2-3 September 2004
• TOMAS
Technical Transfer and Receiving 4) Applications for Auditor
System (TOMAS - which is an acronym in Norwegian) a) b)
1) Auditees
Wizard to select data
PROSIT
and generating
IDEA-compatible
data
Financial
management and
accounting system
Auditee
PC
Transmission of data
on CD
| Common objects
Encrypted data
2) Central receiving station
3) Office of the Auditor General
Firewall
Sybase
Decryption, extracting
and import of data
Internet Oracle
SQL-server
Firewall
Data Collection server
Firewall
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The Office of the Auditor General of Norway - OAG
Annual meeting of the Baltic and Nordic SAIs, Vilnius 2-3 September 2004
• TOMAS continued..
Objectives and characteristics:
- Main objective/strategic decision: Uniform/common access to financial data.
- Tomas is integrated with Prosit and WinIDEA: Easy access !
- Auditees have different accounting systems
- Historic effect: auditors were using accounting systems provided by the
auditees and the auditors needed specific knowlegde of different systems.
- Present situation: No specific knowledge of each accounting system is
needed which increase the flexibility of auditors between engagements.
- TOMAS collects financial data from auditees/data-owners and transfers data to
OAG and imports data to OAGs database. Database contains approximately 160
GigaByte collected from about 450 auditees.
- Process: Auditors have access to the data through a wizard/menu on the internet
and data are delivered by a link in the mail-system and imported automatically into IDEA
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The Office of the Auditor General of Norway - OAG
Annual meeting of the Baltic and Nordic SAIs, Vilnius 2-3 September 2004
Changes & Challenges
Methodological:
2005: New methodology are implemented, based on international auditing
methodologies: IFAC, COSO etc.
Technical:
• 2004/2005: Prosit are undergoing a change parallel to the methodological
development.
• 2004/2005: TOMAS are changing from importing all financial data to specific data
required by OAG.
General challenge ?
IT tools must support the need of OAG on all levels: strategic, tactical, operational
and specially give an increased value to the auditing process and the goals of OAG.
tore.nilsen@riksrevisjonen.no 7
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