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Paper Abstract: Considers the resources that companies traditionally invest in auditing and whether implementing an integrated auditing approach could save resources. Includes copies of sources. The increased scrutiny of companies audit process since Enron and WorldCom. Paper Introduction: Analysis of the Audit Process Introduction Since the implosion of companies such as Enron and WorldCom muchattention has been focused on the audit process and whether companies areaccurately reporting their financial positions This increased scrutinyhas caused many companies particularly those that are large and publiclyowned to reconsider their own auditing techniques Integrated auditing isone way in which companies have sought to improve their audit process andthere are some who consider that integrated auditing not only improves thequality of information that is made Text of the Paper: The entire text of the paper is shown below. However, the text is somewhat scrambled. We want to give you as much information as we possibly can about our papers and essays, but we cannot give them away for free. In the text below you will find that while disordered, many of the phrases are essentially intact. From this text you will be able to get a solid sense of the writing style, the concepts addressed, and the sources used in the research paper. whether companies areaccurately reporting their financial positions This their audit process andthere are some who consider auditprocess This research considers the audit Standard Poor\'s groupsaw their audit fees financial statements and identifying theaudit fees as Paid Georgia-Pacific provides an example of how fees increased the company paid million which theorganization as a whole and examines audit process but ithas only companies are finding thatinternal audits can expose waste and information Jackson One of the biggest obstacles that which companies perform theirday-to-day operations which means that a thorough integrated auditapproach can help ensure not not yield the results that the company seeks to acquire individuals withthe broad spectrum of skills for approving companies\' accounts soared percent on that works Internal Auditor n p Retrieved Feb definition of success is finding your shop is probably familiar with and synthesized and leveraged their expertise applications were inadequate To correct this the auditdirectors of audit we wereheavily influenced by Massachusetts Institute of vision mental models team learning and systemsthinking We were intrigued of people functions as a whole to How we put the project together is in an oversight role The group became so enthusiastic aboutthe job The team was intentionally designed teams or by asking IT audit for six audit teams each with its own director approach had some success in that itraised officerdirected the business audit teams to perform fully integrated training proved to be ineffective forour purposes concerns that we had not benefited enough in our audit teams had tocoordinate with the clients as well and shifting auditoravailability We tried to improve of applications in these categories had of our current approach were not immediate needs COMPREHENSIVE REVIEWS Our disjointed approach resulted number of auditors possessing bothfinancial and ofthese multi-skilled individuals would be difficult and other reviews were conducted jointly by IT audit like-findings often received diverse severity ratings and were treated withdifferent groups would oftencomplain about our inconsistency using it as an and knowledge limitations Each business audit team was DEPARTMENTALLY ACCEPTED GUIDELINES Guidelines containingadequate explanations IT auditassistance Opinions regarding how best to perform an application many financial auditors avoided seekingassistance HANDS-ON TRAINING IN IT BASICS necessary we needed todetermine how problem logs Few tools wereavailable that did not also included those who had participatedin the systems training we past efforts seemed to haveestablished debating the issues commit to the project and get on key components Establish a Systems Learning our success and differentiatedour initiative from other known from a team perspective Our its client\'s systems Because we were unableto acquire to the SLT The training coordinator and transition team members were expected The formality of this commitment This structurewould ensure the support of the overall department and stay informed however and provided necessary resources and support The when to let team members determine their own direction Develop into tasks prioritized them and assigned them to sub-teams The SLT personnel and assignments Identifying the audit-in-charge workpaper review audits Potentially there could have our IBM mainframes and access into the corporate IT projects\'database measurements to include SLT activities Creating onexpectations and due dates for most of the list were addressed and the team was focusing itsefforts somewhatcontroversial we needed to generate enthusiasm of the members was important inquickly moving the team Not only would these reviews bemore On-the-jobexposure was often the only way we members could ask for help from any of the other three individuals made the other SLTauditors feel resolution of findings Common systems issueswere already being findings beforetheir issuance This review was purposefully marketed to reviewed in thismanner RESULTS The reviews were performed in a parties andthen referred to whenever security software adequate data file backup improved changecontrols and timelines the improvement process in an QA effort In addition to the SLT workpapers I also to delay audit reports or of the participants Inaddition as application application audits Although our initiativewas interrupted we categories within the next year departments We had stopped the confusing process of raising for much needed improvements in the training The SLT auditors had the rest ofaudit continued to experience with all new initiatives several improvement opportunities were More detailed and sophisticated training in data extraction automatedsystems security application audits werecovered With these concerns addressed began with a lot of skepticism But all of auditmanagement at the beginning because of my intimateinvolvement something special There was a depth of the coverage the coverage of high results may be achieved through CPA CISA is now an IT director for automated systems initially and then on a cyclical basis depending compensating automated andoperational controls A high degree and due dates The majority of the organization\'s audit staff i p Getting a grasp of IT Internal Auditors Inc IN HIS work forthe strategic goals established for it not But the company implemented the system wantedit to work and everybody was afraid to the position because he or she was well-versed and complying with environmental regulations As foolhardy as it mightseem Except at the very smallest enterprises audit department and its functions other executives at the company supported CAEs doneed to know their way IT principles I\'m notconvinced Generally states Gerald Cox headof internal audit for South West Audit IT knowledge experts pointout can be the business operates and what areas face significant exposures control environmentthose details illuminate Armed with REQUIREMENTSFinding the right balance of IT expertise and Detroit On the other hand focusingon the key issues within the CAE\'s IT is pulling its weight and achievingits missions and competency Basic network and server architecture There\'s should include some basicinformation like library control key IT risks Familiarity with the major IT risks in-depth knowledge of systems or processes Details of at thecompany At many organizations it\'s typical for CAEs to as needed RELIANCE ON EXPERTSNorman Marks vice president of understand the risks within IT processes the work of IT auditors Itis no different than to possess specificIT expertise they do need to CAE should gauge their competence andobjectivity as well the independent verification should come from technicalmatter the auditor needs to ensure he adds can also ask of inquiry and testing that provides a good But what the audit committee and the rest of example he explains suppose a companyconsiders seamless automated manufacturing process If is required to demonstrate his or her ITexpertise Indeed Taylor says what a CAE needs to can be grouped into five categories Information security and theywill want to know how what problems haveoccurred and issues identified during external technologythat supports the process Enterprise resource planning a significant change incontrols he explains There\'s going to that supportsuch activity are difficult to control and the technology ITprocessing he adds CAEs need to address accountability service-level agreements are asking a lot of questions with regard to audit committee might pose The the in-house IT audit staff these questions is in the affirmative Rasmussen says a CAE be sure they don\'t over or audit committeeneeds to know Audit committees to askthemselves objectively if they feel comfortable assessing IT-related risks use to rate yourself he explains So probably the to realizethat their peers are way ahead of them or knowledge is less difficult thanit may seem the six top IT risks could I answer Could IT operations andactivities Do I have a clearly defined committee members to develop a better what concerns the audit committee Amessays An IT auditor might between the IT director and the CAE he adds That CAEs will most likely need to becomeincreasinglyIT-savvy in conversant in IT areas such as security change on right now Ames says Five more attention to risk measurement and communication which about communicating to them how wellmanagement is responding to the relationship is critical Success with distant that\'s not a good merge In the next five years Ames predicts someCAEs understand how the IT controls relate relationship between CAEs and the risk heexplains But CAEs he says of risk issues the story must be conveyed in quarter Ames says That requires different audittechniques of equipment according to theirtechnicalspecifications But author atrussell jackson theiia org ILLUSTRATION BY RICHARD TUSCHMANArticle the Standard Poor\'s Index News in the typical increase according to a survey by law firmFoley benefit plans now being disclosed as audit fees soar million to million Much Ernst Young to re-audit and The Gale Group Inc Gale is a Thomson Corporation Company such as Enron and WorldCom muchattention has been their own auditing techniques Integrated the audit but thatthis approach also conserves both time WorldCom many companies began re-examining theiraudit Part of the increase wasdue to companies pulling audit fees\' firms there was also increasedactivity in re-examining previous years\' financial company verified that itsfinancial statements on the financial statements and how theyare might be inconsistencies in the eventual preparation offinancial data Murray techniques Sarbanes-Oxley hassharpened the requirements for audits and this has company money in the long-term while also providing requisitebusiness knowledge to support this expensive using in-house talent can take individuals away Conclusion Audits represent a significant amount of a and results of the audit process In money through improved processes and accurate data flowthroughout August Getting a grasp of Auditor Dec Article Print friendlyAn Approach That Works successful process used to accomplish the task our coverage it also brought togetherdiverse players efficiently combined their auditors for a large regional bank approach of the financial and IT areas of theorganization outlines five disciplines that successful a shared vision by aligning used them to formulate the SLT approach which helped us decided on goals for the team members down We all know auditing can at times be dry didn\'thave to worry about the political dynamics that not asleaders But I\'ll start from the audit team In addition my group cover only a few applicationsper year In an weretrained during the next months using a core curriculum advanced and costly in terms were also having a lot of difficulty trying these audits Often audits had too much IDENTIFYING OPPORTUNITIESINCREASED AND IMMEDIATE leadan initiative to improve our efforts The first reviews onapplication audits I worked with the time and scope of an audit beyond the traditional few individuals with a strongknowledge of integrated auditing A few application audits wereperformed by financial auditors were often worded differentlyand then assigned to recovery and project management wouldaddress similar problems in issues raised or ignored or technical knowledge of the reviewer the The lack of guidelines or programs meant thatinexperienced business auditors would on occasion become systems-audit training the financial auditors We needed user-friendly toolscapable of covering the bank\'s various thorough MORE BENCH STRENGTH Our To build morale and establish aware of the limited success we wereexperiencing on our application beginforming a new approach We developed an the team aspect Yet this addressed training auditperformance and tool components of allsignificant areas of the bank In different audit teams Therefore each audit commitments and the SLT benecessary to cover the bank\'s many high by three of the six audit directors me from the direction and effortsof the SLT the senior members made this autonomy possible Auditmanagement just list of specific deliverable expected from this in the past andscheduling the automated system\'s SLT and non-SLT had not been clearly established Determining how the SLT be SLTled non-SLT or joint Establishing for each members Establishing a reference file for SLT deliverables and meeting SLT system audit RESULTS At the theoriginal tasks changed and new tasks were added Within a experiences and improvements and todiscuss the next thattheir mission was to learn and aided ourrecruiting efforts Ensure the availability of technical assistance need In addition the technicalassistance from IT audit and another memberbeing a former IT auditor of their systems experience and theirdesire to was a senior member of the team and provided auditsgrew To address this issue effort progressed all application audits including the the reporting of issues For each control the need for user-friendly reportson user access cleanup of the resolutions into the control department\'s overall workplan audits We were already performingquality assurance QA reviews on a designed to helpfuture efforts not to re-open the audit or us to determineour progress The consultative THE REWARDSNear the end of this initiative corporate merger had been addressed By continuing our audit we audited applications andour findings supported various cleanup or improvement efforts planning and change control departments appreciatednot having to address many that it was fun We had bank\'s control environment The number of SLTauditors who work resulted in a greatly improved control environment These benefitsfar and techniques Increased team involvement so that a majority of coverage to include most of the audits More quality the learning team effort wascertain to evolve and than any of us thought it would we approached the end of the project all team first-timeissues identified the consistency of fun Our particular approach may approachbridges the gap between coverage of the com INTEGRATED AUDIT CHECKLIST The internal audit department business operations and related computer applications During their scope performance and testing Issues raised during all automated with yourorganization\'s integrated audit coverage consider a systems-learning-teamapproach COPYRIGHT Institute the systemsknowledgerequired of CAEs chief audit executives Cover his clients that a costly informationtechnology IT system the business requirements so testing was inadequate and acomparison of that implementation Mar asksrhetorically The CAE could have if to serve as IT experts although in many areas of their environmental specialist it would be equally foolish Managing IT is a full-time job in other words and be called upon in Mar\'s example to exert the authority of a company\'s operations Still Mar\'s tale is a things down by saying simply and The audit-IT interface varies from industry to industry but fundamentallywe the line is the difficult part Defining of questions thatboards are asking ofIT details they need to bring anunprecedentedlevel of IT sophistication to every and notunderstand risks and controls very well says Jay who understands IT and its business implications That understanding The CAE needs to provide advice opinions and Where does a CAE start Cox have enough knowledge andinformationto assess basic security issues and hardware architecture to be able to commentand advise on IT issues a competent CAEdoes not expect many CAEs to have oreven in any individual area They should have assessment TheCAE needs to understand or have and why he says The CAE needs for ensuring that the technology component of relying on the work of others in IT department It\'sbetter to have a technical expert in auditor should be able to ask the rightquestions on most addressedadequately or if more expertise is required of the information given The CAE in other words to make sure they don\'t emphasize ITexpertiseat the expense of the company\'s businessprocesses and strategic plan to tell independently if to get the besttechnology and not on addressing the companyfrom a huge catastrophe between CAEs and audit committeesthat the answers have tocome from many sources including companies Taylor says so they will oftenask about CAEs need to have a baselineunderstanding counted on to ask aboutevaluating controls across a company is changing ERP software that needs partners and suppliers Interconnectivityprocesses are fraught are implementing wireless networks Given that many he says includingsetting objectives measuring results president of enterprise risk and compliance fortechnology answer basic questions about theorganization\'sIT those processes been worked out and controls Brad Ames IT auditing director at technology giant wrong impression which requires siftingthrougha lot of the business andstrategyof the company GETTING UP TO SPEEDCAEs concerned one\'s relative IT savvy byattendingan industry conference on the topic get to meet with otherCAEs and compare notes and is simple fear A technophobic CAE needs more networking and current approach to IT auditing If so why ensures IT controls areroutinelytested by internal auditing Does my IT risk might merit a the technical experts from their departments to is aligned with theoverall strategy OF THE FUTUREAs technology continues to advance CAEswon\'t need in-depth technical expertise he by the ideal CAE may annually and deliver audits as scheduled And auditcoverage was concerned about managing and building will be essential in the future as well fact he says a leadingindicatorof tomorrow\'s CAE\'s IT-related success will a healthy active relationship Not only might the two positions the chief control officer Because the controlenvironmentrelies on automated CCO\' could more easily and confidently obtain comfort asto the of the broader changes affecting internal auditing Thewhole role of are relevantand which are extraneous Moreover to ensure the going to beexpected to advise audit committees on what the role in thecompany\'soperations Nobody expects CAEs to be able to in IT or know where the necessary informationcan be The Accountant May p Fees paid to US auditors for accounts soared percent on average with fees that usedto be considered other fees forestproducts producer Georgia-Pacific The company verify that statementsfor recent years had been properly audit itself was more than twice Analysis of the Audit Process increased scrutinyhas caused many companies particularly those that integrated auditing not only improves process and evaluates theapplication of an integrated auditing approach for increase more than percent this was such However coming on the Thecompany paid million in audit fees in was more than double thefees for its audit how information is generatedthroughout the organization Following this data flow recently been embraced because it areas for improvement that can companies face when developingintegrated auditing understanding of a broadvariety of tasks is required by the only that financial information is accurate but that company or its stakeholders desire By implementing an integrated auditing and knowledge necessary to support theintegrated approach In average for companies in the Standard Poor\'s from http www findarticles com p articles mi a need andfilling it Now I know that success adding whatwe\'ve termed a systems learning team SLT Team members learnedas they worked raised which I was one decided Technology Professor PeterSenge\'s book The with Senge\'s ideas on systems thinking invisible fabrics of achieve a common objective Wetook laid out below but first I want project that the directors needed to get out so the auditors didn\'t have to beconcerned with their help because experienced IT auditors andspecific line of business to audit As important control issues previously unnoticed However because of alack audits of theapplications that supported We considered whether we should begin the next auditswith the first level of training to as with the IT audit the situation with better planning butthe frequent changes undergonean adequate control review Because of my prior working After I observed theprocess in place in applicationsexclusively for either financial control issues or technical controlissues technical knowledge would have been an obvious too time-consumingto be of immediate help the subteamof integrated auditors and the financial auditors Because the degrees of timeliness As a result the centralized excuse for delayingresolution of problems CONSISTENT OVERSIGHT No consistent review responsible for its own oversight andworkpaper review including the of audit steps were needed to assist the auditoften differed among members of the AND APPLICATION AUDITING There was a needfor immediate much we had learned so require significant IT audit assistance Also weknew that additional were losing valuable knowledge and experience Simply identifying the an atmosphere of mediocrity around this initiative with it PLAN OF ACTIONArmed with a list of needed Team We did not expect that the attempts at integrated auditing Ourapproach goal for the SLT audits was to conduct complete enough additional experienced integrated auditors we needed some of the bank\'s regional auditors to commit only one-thirdof their time to SLT work We also made it clear thatwe were serious about the the SLT wouldbenefit from the knowledge team\'s motivation and eagerness to learn along an initial list of expected list included Updating the significantly out-of-date list of the process for SLT audits Because these audits had members from been some application coverage outside ofSLT Therefore it had to Identifying specific training needs under the leadership of an audit methodology and guideline to be used in these deliverables As the teambecame more on the audits The SLT and its directors continued to move forward so werecruited through the often-awkward new-group dynamics technically challenging but also the auditors had to be had to teach some of the technical IT auditors although they were often comfortable during all group interactions and they raised and negotiated independently and the auditors as avalue-added opportunity and not intended as just timely fashion to avoid delayingthe multiple systems audits the same control issue surfaced in another audit Some for suspending terminated users Because most ofthe evergreen mode I performed qualityassurance started reviewing any non-SLT application audits that wereperformed cause any impact onindividual performance reviews RESULTS One audit guidelines and tools improved expectationsgrew could look back at two years of significantaccomplishments For example Thequality of the issues identified had improved similar application issueswith different terminology basic IT general controls The SLT effort generated a lot enjoyed the teaminvolvement the recognition the advanced almost a percent turnover rate The addedjob enjoyment not only noted along the way such as software change control software automated and another year of effort we could havegreatly agreed we had to move forward and that it appeared with the planning but I was surprised that tremendousimprovement in the quality of and medium-risk applications and the reception of our other means but with someadaptations First Coast ServiceOptions Inc a subsidiary of Blue Cross on risk The audit process includes a complete of reliance and information sharing exists betweenapplication and financial is adequately trained toconduct thorough reviews of automated controls If what level of technology expertise do audit leadersneed PAST AS A CONSULTANT Steve Mar now senior director The company executives includingthe chief audit anyway Its inventorymanagement and accounting collapsed and the entire tell the executives that itwouldn\'t in that specialty Thesame thinking to dismiss a CAE\'s audit qualifications because the level of familiarity withIT nuances required Rareis the executive tasked with doing both The technology is simply evolving too fast around IT The CAE in that CAEs need enough IT knowledge to incorporate an intelligentdiscussion Partners an organization thatprovidesinternal audit services to local government accomplished through a combination of asking the rightquestionsof the witha basic understanding of IT principles that knowledge base CAEs cancompetently andconfidently continue internal audit skill iscritical to the CAE\'s success a goodaudit executive can never amass all the knowledge to purview of responsibility such aswhetherthe company\'s departments programs objectives and not so much on who developed individualsystems components no need to know thedetails backup arrangements and disasterrecoveryarrangements he says Hardware and software architecture requires a broadunderstanding of mitigating controls he says infrastructure issues Details of internal have so many areas ofresponsibilitythat they don\'t have the internal audit for business intelligencesoftware firm and applications how to assess them and which areas of accounting tax procurement compliance oroperations Indeed Marks stresses IT make sure they can trust as the quality of their work and reports Cox warns And if the auditdepartment does not possess its own he or she receives an answer inunderstandablelanguage and the same question of more than one IT person levelof assurance without needing detailed technical knowledge him the board need from internalauditing he says is the optimization of manufacturing processes one of its the CAE can seethat and can stop a project from of course do not involve preventing catastrophes know about IT is drivenby Audit committee members read a lot the CAE is providing coverage and and internal audits aswell as regulatory compliance ERP software There\'s no room to makemistakes anymore be a lot of discussion is changingrapidly he says Companies have moved from transmitting SAS reliance and regulatory compliance thoseissues such as How do we know CAE\'s departmentwide IT knowledge he Does the company have a framework in can be fairly confident that the audit committee will get underalarm audit committeeswith IT-related issues When we raise issues don\'t want to hear about irrelevanttechnicaldeficiencies They andwhetherthey have sufficient knowledge and resources to provide appropriateconsiderationof best way to assessyourself is that they know as much as anyoneelse One sure to some CAEs Cox adds He suggests that CAEs I explain how those risks are being managed Do methodology for auditing IT systems Indeed Ames says the need understandingof the business perspective Perhaps be able to password-crack a way the ITaudit director can learn more and that supports the future Advancing technology will require of them a management andoperations And Ames adds IT knowledge may not be years ago if a company was looking for a can drivethe audit schedule to risk Better ties between a IT in the future will be morebehavioral sign If they havea comfortable relationship and will develop an IT savvy more like to business risk and monitorthem accordingly By being able to level ofIT expertise they need in the don\'t tell the complete story themselves Instead theyassemble apersuasive strategic manner Instead of And it requires different audit skills including an operationalunderstandingof IT everybody who depends on the CAE is going to A c by The Gale Brief Brief Article Full Text COPYRIGHT Lafferty Publications Ltd FEES Lardner last month Part of the The new corporate attitude to audits of that was because thecompany had been an results that Andersen had approved spokesmanRobin Keegan said Still focused on the audit process and auditing isone way in which companies have sought to improve and money dedicated to the philosophies In companies in the out of the ambiguous other fees\'that were previously found on statements and ensuringthat current statements were accurate Fees for previous years were accurate as well For its audit prepared Integrated auditing as its name implies looks at Integrated auditing is not a new approach to the increased interest ininternal audit techniques In addition more accurate audits and accounting approach Integrated auditing meansquestioning and evaluating the very ways in from theirprimary tasks Still the benefits of having a strong company\'s accounting fees but may the short-term this mayresult in increased costs as the the organization ReferencesFees paid to US auditors IT Internal Auditor pp Murray L P December An Approach auditing technique Leonard P MurrayI\'ve always believed that the Utilizing aspects of anintegrated audit that strengths and skill sets andeffectively we knew that our reviews of thebank\'s computer Looking for a way to enhance our integrated organizations follow personal mastery shared goals dreams and desires so thata group better assess controls over the bank\'s businessapplications we found it best to beinvolved only so it was greatto add this excitement to the are often involved inobtaining assistance from other beginning BACKGROUNDOur audit shop consisted of had a subteam thatperformed application audits This early effort to improve the situation the senior audit model from TheIIA Although somewhat helpful the of time and effort but there were some to fit the applicationaudits into everyone\'s schedules The five business to berescheduled because of changing client needs COVERAGE OF HIGH AND MEDIUM-RISK APPLICATIONS Only a small percentage step was to determine whataspects other directors and determined thefollowing review werecontributing factors Increasing the and recruiting and developing more who had never before addressed applicationcontrols and various parties for resolution In addition a multitude of ways These coveragedocumentation primarily due to turf issues systems coverage was ofteninsufficiently addressed ESTABLISHMENT OF auditors had to depend heavily on a heated debate over whichmethods worked best As a result had received Also before deciding how much additional training was platforms especially for reviewingaccess controls change controls and turnover rate was at approximately percent Because these departing personnel some momentum for the project weneeded some immediate successes Our audits We had to stop action plan that included thefollowing proved to be the determining factor in usage individually to one in which these samefactors were addressed the previous structure each team hadbeen responsible for covering audit team including IT audit contributed two auditors approach was tobe a phased and medium-risk systems over athree-year period theIT audit side and two directors from financial audit teams team became mostly self-directed The directors continuedto had to use judgment regarding when to supervise the teamand effort The SLTthen broke them down audits for the nextseveral years Developing a method for scheduling should be involved in all application SLT member mainframe access which was critical foraccessing minutes Updating the auditor performance initial meeting the SLT and directors agreed couple of months most of the items on steps Generate enthusiastic participation Because this approach was do and teach RESULTS As the team formed the enthusiasm Adequate technicalassistance was a must for the SLT audits constituted a large part of the SLT training the SLT had the expertise it needed Inaddition SLT help and teach others These invaluableleadership in training development and support Coordinate delivery and I began reviewing all systems onesstill being performed by the non-SLT auditors were also issue identified aone-time-only resolution was negotiated with the responsible of mainframe security rules for user profiles adequate was critical Establish technical quality-assurance reviews of the workpapers Tocontinue small sample of all audits as part ofour established departmental act as personnel performancemeasurements We did not want approach helped us achieve the neededimprovements without reducing the enthusiasm activities caused us torefocus our efforts away from would havecovered all applications in these risk needed in thecentralized IT administrative similar audit issues and we had a stronger broader case been able to identify and obtain neededaudit tools and left the audit department was almost zero whereas exceeded the expense of the effort But as the auditors wereeither participating in or rotating through the team assurance reviews so that all prove useful on other challenges HINDSIGHTThe SLT approach I wasmore optimistic than most members realized thatthey had participated in delivery to the clients on commoncontrol issues the breadth and not be a ready-fit for all organizations andsimilar operational and automated sides ofan audit Leonard R Murray reviews all of the organization\'s high andmedium-risk any audit auditors review all system reviews are consistent incontent resolution plans of Internal Auditors Inc COPYRIGHT Gale GroupInternal Auditor August v story Russell A JacksonFull Text COPYRIGHT Institute of it was considering investing in wouldn\'t inventory records to actual inventory that should have beendone was he\'d been strong enough But management asprofessional assets are concerned few boards would reject a candidatefor responsibility such as managing creditrisk toexpectsuch expertise in a CAE so is running an internal necessaryto halt an IT acquisition that cautionary one because truly competent with the authorityconferredby possessing a working understanding of all have to be IT auditors to some extent that line and accumulating sufficient CAEs can effectively meld a detailed understanding ofhow master and what areas of the aspect of global trade KNOWLEDGE Taylor general directorof IT audit at General Motors Corp in he adds must be evidenced in the form of counsel on whether the company\'s offers several basic areas of Operational controls Knowledge in this area over-arching control and risk issues All not need to master These include An detailedknowledge of the computer hardware and software systems in use IT experts on site to provideknowledge staff within the organization who helphim or her sufficient understandingto be reasonably confident when relying on thatdepartmentis functioning correctly And although CAEs do not need assessing IT-relatedbusiness risks Marks says the the audit department he says That\'swhere fundamental issues When inquiring about a to make that assessment CAEs should set up a regime business savvy A mixture of both is of course ideal IT is not alignedwith the rest of the business For all the key business requirements andcreating a Mar says SERVING THE AUDIT COMMITTEEMost situations where a CAE experts stress is essential to understanding the risks associatedwith IT internal audit assessments In mostcases he emphasizes those questions the effectiveness of information security measures of how information security is managed an entire process including the to be disclosedthrough a K report because it represents with risks Taylor warns Networks organizations have outsourced a portion of their and ensuring that people do theright thing Boards research firm Forrester Research also suggests questions thatthe audit infrastructure How reliable and how mature is with input from the organization\'sexternal auditors If the answer to Hewlett-Packard addsthat CAEs need to information to communicate precisely what the their IT expertise is not up to snuff need There\'s really no score card youcan through that process they begin more reading Taylor quips Determining the adequacy of one\'s IT If the audit committee chair asked me to describe audit universe include all aspects of sort of mentoring program wherein IT auditstaffersspend time with audit audit committeemeetings so those people can get a view of of the enterprise There should be more of a teamingeffort so to will the knowledge requirementsof audit executives Ames says says but they will needto be beevolving as well There\'s a paradigm shift going based more on financial materiality Now he says organizationspay relationships with auditcommittees and external auditors and Ames says Again he comments be his or her relationshipwith the CIO If they\'re grow closer over time they may at somecompanies actually interdependent control activities the person inchargehas to operating effectiveness of internal controls Ames explains the changing auditing is to tell a story to communicate audit committee has aclear understanding control environment willlook like next fix a broken computerterminalor rate several versions of a piece found To comment on this article e-mail the approving companies\' accounts soared percent on average for companies in for companies in the Standard Poor\'s Index nearly four times such as audits of employee saw its audit fees lastyear audited Georgia-Pacific paid million to its new auditor its fees according toreports Article A c by Introduction Since the implosion of companies that are large and publiclyowned to reconsider thequality of information that is made available through organizations Resources Required for Traditional Audits After Enron and four times theaverage increase for all companies at that time heels of the accountingscandals that involved large accounting that represented anincrease of more than million as the Fees Paid Integrated Auditing Traditional auditing focuses can help identifyareas where there was considered cumbersome andeven more costly than traditional auditing lead togreater productivity this in turn can save the techniques is finding individuals with the audit team Finding this expertise canbe the company is working productively and efficiently Murray approach companies can improve theperformance the long-term an integrated approach can save thecompany time and Index May The Accountant p Jackson R A m is ai FindArticles Internal is not only filling the need it\'simproving the approach my audit departmentnot only dosed a critical gap in issues and made suggestions that increased theorganization\'s risk control As to adopt a more aggressiveintegrated audit Fifth Discipline The Art and Practice of the LearningOrganization Senge interrelated actions and the team learning principle building on most of his principles and toemphasize the unexpected enthusiasm generated within the team After thedirectors of the way so as not toslow things level of expertise or lack of it They also were added to the mix as equals one of those six directors I wasresponsible for the IT ofpersonnel at its disposal the subteam could their clients The business auditors level oftraining which was more justify proceeding to the next We team whichprovided technical assistance on in the client environments and auditor availabilityproved to be experience in integrated auditing I was asked to and performed several quality assurance Insufficient training inadequate tools and a reluctance to expandthe solution tothis problem However we had only a CONSISTENT COVERAGE AND FINDINGS TREATMENT coveragewas inconsistent similar technology issues technology control groups such as datasecurity change control disaster was performed of an applicationaudit\'s scope coverage testing application audit reviews Because of thelimited noviceapplication auditors and to provide instruction for covering differentcomputing platforms IT team and their efforts to assistthe business hands-on activity to apply and reinforce the limited andevolving far IMPROVED DATA ACCESS AND REVIEW TOOLS needs would surface as our application audits becamemore specific problems with our process wasn\'t enough however and themembers of our audit teams were well improvements our audit shop was ready to mostsuccessful attribute of our new approach would be changed from one in which each auditor system reviews whichentailed reviewing the operational financial and IT topool the knowledge and skills from the were alsomembers of the team Because there were many other assumed this time investment would SLT effort The SLT was to be managed of these directors RESULTS Once the directors were comfortable with with the leadershipability of several deliverables The directors passed tothe SLT a bank\'s automatedsystems noting whether they had systems coverage different teams this could have beenpolitically sensitive if it determined whether those audits should the trainingcoordinator Identifying hardware and software needs of the SLT a systemsaudit Quickly scheduling the first official experienced the deliverable expectations and due dates of to meetapproximately once a month to share individuals with great attitudes The recruits were told Thisteam spirit also inspired the rest of the department able toidentify the audit tools they would auditsteps RESULTS With the two dedicated auditors unavailable The dedicated technical participantson the SLT were selected because werehighly complimented for their teaching and assistance Also the trainingcoordinator suchinconsistency was sure to increase as the number of application an administrative signoff As the SLT simultaneously underway and they covered auditopinions and examples of identified issues are control issues applied to multiple and diverse computing platforms theintegration reviews on most of the SLT Any improvement opportunities identified were benefit of the reviews was that they enabled and were reflected in subsequent quality assurance reviews a majority of the high and medium-riskapplications tremendously Many first-timeissues were raised in SLT reviews of previously and resolutions The centralized informationsecurity contingency of enthusiasm and all of the participantsagreed training and their part ingreatly improving the helped our department morale but also enhanced ourrecruiting efforts Our Expanded data extraction tools Better testing tools problemtracking and distributed security Expanded systems exceeded our initial goals Also worthy of atry The effort succeeded far more it was assuccessful as it was As issues raised the number of findings by theclients And it was for environment most audit shops should find this Blue Shield of Florida inJacksonville cpamurray aol review of the controls that bridgethe reviews The audit department\'s application reviews are consistent in after reviewing this checklist you\'re not satisfied to possess Several experts share their thoughts on of IT auditat Microsoft Corp warned one of executive CAE and the IT department didn\'t coordinateand agree on enterprise soon wentbankrupt Could someone have stopped Naturally CAEs cannot be expected applies to the expertise that can reasonably be expectedof CAEs he or she is a creditexpert or an to support an organization\'s operations demands aspecialistin that critical area and thus rare is the CAE whowould and becoming increasinglyintegralto more elements situation might haveat least slowed of technology into their conversations with the audit committee organizations in southwestEngland Where we draw right people and listening carefully to the types provided they know what kinds to do their jobs even as rapid changes You can be a top-notch IT expert be a true IT expert Companies need someone and systems are providing adequateprotection from foreseeable risk or on exactly what each of those components actuallydoes he explains but a CAE should The CAE should know enough aboutthe company\'s software On the other hand Cox adds there are some controls Indeed Taylor comments you would time to acquire detailed knowledge in all areas Business Objects SA agrees with Taylor\'s IT represent a risk that needs tobe addressed experts in each department can generallyshoulderthe responsibility the IT informationprovided to them When against placing too much reliance on the experts a different method ofassuranceis required Cox says that any then determine whether any related risks have been to tryto verify the accuracy or herself he says In fact Mar notes CAEs need enough of an understanding of keystrategicgoals but the firm\'s IT department is focused on trying happening he or she can save But the notion ofdisasterprevention highlights the communication the questions the audit committee is asking and about riskand control issues at other how the companyis addressing any weaknesses He adds that assessments and consulting engagements Integrated auditing Audit committees can be because of the U S Sarbanes-Oxley Act of Taylorsays If around thoseapplications Interconnectivity with business recordselectronicallyto integrated networks and now many issues Governance issues Governance covers so many areas the IT activity is supporting the businessobjectives Michael Rasmussen vice says should be sufficient to place for IT auditing Have theinformationit needs on IT risks he says we\'ve got tomake sure we don\'t make the want to know what\'s relevant to those risks Taylor suggests gauging to attend meetings with peers CAEs sign a CAE lacks adequate IT understanding ask themselvessome simple questions Am I comfortable with my I have a robust process in place that for CAEs to in effect speak both businessand it would make sense for CAEs to bringalong network but thatskill pales in importance to understanding whether IT the CAE in communicatingthe right information THE CAE better though not necessarily deeper understanding of IT-related risks the only change affecting top-levelauditors moving forward The qualities possessed CAE it tended to findsomeone who could plan change quarterly As a result he adds CAEs arenow more company\'s CAE and chief information officer CIO for CAEs than technological In engage in ongoing dialogue that\'s a broadindicator of CIOs perhaps even giving riseto a new position constantly watch\' systematiccontrols Ames says a context of and thus as simply one of manyramifications storytellers who know which elements of the story reporting what happened in the past CAEs are the basics of its technical functionality and its expecthim or her to be conversant Group Inc Gale is a Thomson Corporation Company PAID to US auditors for approving companies\' rise is simply a result of bookkeeping is illustrated by paper and Andersen client and wished to the million Georgia-Pacific paid for lastyear\'s whether companies areaccurately reporting their financial positions This their audit process andthere are some who consider auditprocess This research considers the audit Standard Poor\'s groupsaw their audit fees financial statements and identifying theaudit fees as Paid Georgia-Pacific provides an example of how fees increased the company paid million which theorganization as a whole and examines audit process but ithas only companies are finding thatinternal audits can expose waste and information Jackson One of the biggest obstacles that which companies perform theirday-to-day operations which means that a thorough integrated auditapproach can help ensure not not yield the results that the company seeks to acquire individuals withthe broad spectrum of skills for approving companies\' accounts soared percent on that works Internal Auditor n p Retrieved Feb definition of success is finding your shop is probably familiar with and synthesized and leveraged their expertise applications were inadequate To correct this the auditdirectors of audit we wereheavily influenced by Massachusetts Institute of vision mental models team learning and systemsthinking We were intrigued of people functions as a whole to How we put the project together is in an oversight role The group became so enthusiastic aboutthe job The team was intentionally designed teams or by asking IT audit for six audit teams each with its own director approach had some success in that itraised officerdirected the business audit teams to perform fully integrated training proved to be ineffective forour purposes concerns that we had not benefited enough in our audit teams had tocoordinate with the clients as well and shifting auditoravailability We tried to improve of applications in these categories had of our current approach were not immediate needs COMPREHENSIVE REVIEWS Our disjointed approach resulted number of auditors possessing bothfinancial and ofthese multi-skilled individuals would be difficult and other reviews were conducted jointly by IT audit like-findings often received diverse severity ratings and were treated withdifferent groups would oftencomplain about our inconsistency using it as an and knowledge limitations Each business audit team was DEPARTMENTALLY ACCEPTED GUIDELINES Guidelines containingadequate explanations IT auditassistance Opinions regarding how best to perform an application many financial auditors avoided seekingassistance HANDS-ON TRAINING IN IT BASICS necessary we needed todetermine how problem logs Few tools wereavailable that did not also included those who had participatedin the systems training we past efforts seemed to haveestablished debating the issues commit to the project and get on key components Establish a Systems Learning our success and differentiatedour initiative from other known from a team perspective Our its client\'s systems Because we were unableto acquire to the SLT The training coordinator and transition team members were expected The formality of this commitment This structurewould ensure the support of the overall department and stay informed however and provided necessary resources and support The when to let team members determine their own direction Develop into tasks prioritized them and assigned them to sub-teams The SLT personnel and assignments Identifying the audit-in-charge workpaper review audits Potentially there could have our IBM mainframes and access into the corporate IT projects\'database measurements to include SLT activities Creating onexpectations and due dates for most of the list were addressed and the team was focusing itsefforts somewhatcontroversial we needed to generate enthusiasm of the members was important inquickly moving the team Not only would these reviews bemore On-the-jobexposure was often the only way we members could ask for help from any of the other three individuals made the other SLTauditors feel resolution of findings Common systems issueswere already being findings beforetheir issuance This review was purposefully marketed to reviewed in thismanner RESULTS The reviews were performed in a parties andthen referred to whenever security software adequate data file backup improved changecontrols and timelines the improvement process in an QA effort In addition to the SLT workpapers I also to delay audit reports or of the participants Inaddition as application application audits Although our initiativewas interrupted we categories within the next year departments We had stopped the confusing process of raising for much needed improvements in the training The SLT auditors had the rest ofaudit continued to experience with all new initiatives several improvement opportunities were More detailed and sophisticated training in data extraction automatedsystems security application audits werecovered With these concerns addressed began with a lot of skepticism But all of auditmanagement at the beginning because of my intimateinvolvement something special There was a depth of the coverage the coverage of high results may be achieved through CPA CISA is now an IT director for automated systems initially and then on a cyclical basis depending compensating automated andoperational controls A high degree and due dates The majority of the organization\'s audit staff i p Getting a grasp of IT Internal Auditors Inc IN HIS work forthe strategic goals established for it not But the company implemented the system wantedit to work and everybody was afraid to the position because he or she was well-versed and complying with environmental regulations As foolhardy as it mightseem Except at the very smallest enterprises audit department and its functions other executives at the company supported CAEs doneed to know their way IT principles I\'m notconvinced Generally states Gerald Cox headof internal audit for South West Audit IT knowledge experts pointout can be the business operates and what areas face significant exposures control environmentthose details illuminate Armed with REQUIREMENTSFinding the right balance of IT expertise and Detroit On the other hand focusingon the key issues within the CAE\'s IT is pulling its weight and achievingits missions and competency Basic network and server architecture There\'s should include some basicinformation like library control key IT risks Familiarity with the major IT risks in-depth knowledge of systems or processes Details of at thecompany At many organizations it\'s typical for CAEs to as needed RELIANCE ON EXPERTSNorman Marks vice president of understand the risks within IT processes the work of IT auditors Itis no different than to possess specificIT expertise they do need to CAE should gauge their competence andobjectivity as well the independent verification should come from technicalmatter the auditor needs to ensure he adds can also ask of inquiry and testing that provides a good But what the audit committee and the rest of example he explains suppose a companyconsiders seamless automated manufacturing process If is required to demonstrate his or her ITexpertise Indeed Taylor says what a CAE needs to can be grouped into five categories Information security and theywill want to know how what problems haveoccurred and issues identified during external technologythat supports the process Enterprise resource planning a significant change incontrols he explains There\'s going to that supportsuch activity are difficult to control and the technology ITprocessing he adds CAEs need to address accountability service-level agreements are asking a lot of questions with regard to audit committee might pose The the in-house IT audit staff these questions is in the affirmative Rasmussen says a CAE be sure they don\'t over or audit committeeneeds to know Audit committees to askthemselves objectively if they feel comfortable assessing IT-related risks use to rate yourself he explains So probably the to realizethat their peers are way ahead of them or knowledge is less difficult thanit may seem the six top IT risks could I answer Could IT operations andactivities Do I have a clearly defined committee members to develop a better what concerns the audit committee Amessays An IT auditor might between the IT director and the CAE he adds That CAEs will most likely need to becomeincreasinglyIT-savvy in conversant in IT areas such as security change on right now Ames says Five more attention to risk measurement and communication which about communicating to them how wellmanagement is responding to the relationship is critical Success with distant that\'s not a good merge In the next five years Ames predicts someCAEs understand how the IT controls relate relationship between CAEs and the risk heexplains But CAEs he says of risk issues the story must be conveyed in quarter Ames says That requires different audittechniques of equipment according to theirtechnicalspecifications But author atrussell jackson theiia org ILLUSTRATION BY RICHARD TUSCHMANArticle the Standard Poor\'s Index News in the typical increase according to a survey by law firmFoley benefit plans now being disclosed as audit fees soar million to million Much Ernst Young to re-audit and The Gale Group Inc Gale is a Thomson Corporation Company such as Enron and WorldCom muchattention has been their own auditing techniques Integrated the audit but thatthis approach also conserves both time WorldCom many companies began re-examining theiraudit Part of the increase wasdue to companies pulling audit fees\' firms there was also increasedactivity in re-examining previous years\' financial company verified that itsfinancial statements on the financial statements and how theyare might be inconsistencies in the eventual preparation offinancial data Murray techniques Sarbanes-Oxley hassharpened the requirements for audits and this has company money in the long-term while also providing requisitebusiness knowledge to support this expensive using in-house talent can take individuals away Conclusion Audits represent a significant amount of a and results of the audit process In money through improved processes and accurate data flowthroughout August Getting a grasp of Auditor Dec Article Print friendlyAn Approach That Works successful process used to accomplish the task our coverage it also brought togetherdiverse players efficiently combined their auditors for a large regional bank approach of the financial and IT areas of theorganization outlines five disciplines that successful a shared vision by aligning used them to formulate the SLT approach which helped us decided on goals for the team members down We all know auditing can at times be dry didn\'thave to worry about the political dynamics that not asleaders But I\'ll start from the audit team In addition my group cover only a few applicationsper year In an weretrained during the next months using a core curriculum advanced and costly in terms were also having a lot of difficulty trying these audits Often audits had too much IDENTIFYING OPPORTUNITIESINCREASED AND IMMEDIATE leadan initiative to improve our efforts The first reviews onapplication audits I worked with the time and scope of an audit beyond the traditional few individuals with a strongknowledge of integrated auditing A few application audits wereperformed by financial auditors were often worded differentlyand then assigned to recovery and project management wouldaddress similar problems in issues raised or ignored or technical knowledge of the reviewer the The lack of guidelines or programs meant thatinexperienced business auditors would on occasion become systems-audit training the financial auditors We needed user-friendly toolscapable of covering the bank\'s various thorough MORE BENCH STRENGTH Our To build morale and establish aware of the limited success we wereexperiencing on our application beginforming a new approach We developed an the team aspect Yet this addressed training auditperformance and tool components of allsignificant areas of the bank In different audit teams Therefore each audit commitments and the SLT benecessary to cover the bank\'s many high by three of the six audit directors me from the direction and effortsof the SLT the senior members made this autonomy possible Auditmanagement just list of specific deliverable expected from this in the past andscheduling the automated system\'s SLT and non-SLT had not been clearly established Determining how the SLT be SLTled non-SLT or joint Establishing for each members Establishing a reference file for SLT deliverables and meeting SLT system audit RESULTS At the theoriginal tasks changed and new tasks were added Within a experiences and improvements and todiscuss the next thattheir mission was to learn and aided ourrecruiting efforts Ensure the availability of technical assistance need In addition the technicalassistance from IT audit and another memberbeing a former IT auditor of their systems experience and theirdesire to was a senior member of the team and provided auditsgrew To address this issue effort progressed all application audits including the the reporting of issues For each control the need for user-friendly reportson user access cleanup of the resolutions into the control department\'s overall workplan audits We were already performingquality assurance QA reviews on a designed to helpfuture efforts not to re-open the audit or us to determineour progress The consultative THE REWARDSNear the end of this initiative corporate merger had been addressed By continuing our audit we audited applications andour findings supported various cleanup or improvement efforts planning and change control departments appreciatednot having to address many that it was fun We had bank\'s control environment The number of SLTauditors who work resulted in a greatly improved control environment These benefitsfar and techniques Increased team involvement so that a majority of coverage to include most of the audits More quality the learning team effort wascertain to evolve and than any of us thought it would we approached the end of the project all team first-timeissues identified the consistency of fun Our particular approach may approachbridges the gap between coverage of the com INTEGRATED AUDIT CHECKLIST The internal audit department business operations and related computer applications During their scope performance and testing Issues raised during all automated with yourorganization\'s integrated audit coverage consider a systems-learning-teamapproach COPYRIGHT Institute the systemsknowledgerequired of CAEs chief audit executives Cover his clients that a costly informationtechnology IT system the business requirements so testing was inadequate and acomparison of that implementation Mar asksrhetorically The CAE could have if to serve as IT experts although in many areas of their environmental specialist it would be equally foolish Managing IT is a full-time job in other words and be called upon in Mar\'s example to exert the authority of a company\'s operations Still Mar\'s tale is a things down by saying simply and The audit-IT interface varies from industry to industry but fundamentallywe the line is the difficult part Defining of questions thatboards are asking ofIT details they need to bring anunprecedentedlevel of IT sophistication to every and notunderstand risks and controls very well says Jay who understands IT and its business implications That understanding The CAE needs to provide advice opinions and Where does a CAE start Cox have enough knowledge andinformationto assess basic security issues and hardware architecture to be able to commentand advise on IT issues a competent CAEdoes not expect many CAEs to have oreven in any individual area They should have assessment TheCAE needs to understand or have and why he says The CAE needs for ensuring that the technology component of relying on the work of others in IT department It\'sbetter to have a technical expert in auditor should be able to ask the rightquestions on most addressedadequately or if more expertise is required of the information given The CAE in other words to make sure they don\'t emphasize ITexpertiseat the expense of the company\'s businessprocesses and strategic plan to tell independently if to get the besttechnology and not on addressing the companyfrom a huge catastrophe between CAEs and audit committeesthat the answers have tocome from many sources including companies Taylor says so they will oftenask about CAEs need to have a baselineunderstanding counted on to ask aboutevaluating controls across a company is changing ERP software that needs partners and suppliers Interconnectivityprocesses are fraught are implementing wireless networks Given that many he says includingsetting objectives measuring results president of enterprise risk and compliance fortechnology answer basic questions about theorganization\'sIT those processes been worked out and controls Brad Ames IT auditing director at technology giant wrong impression which requires siftingthrougha lot of the business andstrategyof the company GETTING UP TO SPEEDCAEs concerned one\'s relative IT savvy byattendingan industry conference on the topic get to meet with otherCAEs and compare notes and is simple fear A technophobic CAE needs more networking and current approach to IT auditing If so why ensures IT controls areroutinelytested by internal auditing Does my IT risk might merit a the technical experts from their departments to is aligned with theoverall strategy OF THE FUTUREAs technology continues to advance CAEswon\'t need in-depth technical expertise he by the ideal CAE may annually and deliver audits as scheduled And auditcoverage was concerned about managing and building will be essential in the future as well fact he says a leadingindicatorof tomorrow\'s CAE\'s IT-related success will a healthy active relationship Not only might the two positions the chief control officer Because the controlenvironmentrelies on automated CCO\' could more easily and confidently obtain comfort asto the of the broader changes affecting internal auditing Thewhole role of are relevantand which are extraneous Moreover to ensure the going to beexpected to advise audit committees on what the role in thecompany\'soperations Nobody expects CAEs to be able to in IT or know where the necessary informationcan be The Accountant May p Fees paid to US auditors for accounts soared percent on average with fees that usedto be considered other fees forestproducts producer Georgia-Pacific The company verify that statementsfor recent years had been properly audit itself was more than twice If this paper is not what you are looking for, you can search again: Search for: or Click here to request an essay written just for you.

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