By Gintaras Grikšas Kristina Jakštonytė

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• VAKIS – integrated information system of NAOL • VAKIS enabled to computerize administrative document management as well as some audit management • VAKIS also serves for: human resource management property accounting library

• Regarding audit management and documentation VAKIS centrally stores eversions of: – Audit reports – Letters to/from auditees – Some general info on audit project and audit results

• Not flexible with regard to changes in audit environment and methodology • Does not facilitate audit documentation and quality insurance systems • Not user-friendly • Integration with other IT tools is not possible

How we arrived • In 2002 IT strategy prepared • Action plan for IT Strategy implementation comprised 4 main phases: – Development of IT infrastructure; – Training, IS policy and procedures; – Development of Applications for the key business processes of NAOL – Further IS development (remote users, …)

• The main source - EU funds (PHARE 1 – project). At the end of 2003 we had new hardware: – – 185 laptops (+16 laptops from State Budget); 62 desktops; 8 servers; 35 net printers • This enabled to install newest software (MS Office XP and other based on MS Windows XP Professional) as well as increase IT security • Network sharing and synchronizing system was implemented

• In Feb 2004 IT management committee representing the main users of IT in NAOL was established to: – suggest allocation of scarce resources for IS projects, hardware, software acquisitions – monitors IS development projects • Implementation plan concerning Development of Applications for the key business processes of NAOL was confirmed in March 2004

IT applications for Audit management and documentation Data extraction and analysis Resource and performance management Human resource management Correspondence Internal information management Tangible assets, accounting and procurement 2004 2 Q 2004 3 Q 2004 4 Q 2005 1 Q 2005 2 Q 2005 3 Q 2005 4 Q 2006 1 Q 2006 2 Q 2006 3 Q 2006 4 Q

At this moment NAOL has conceptualized and prioritized the need of integrated IT subsystem for audit process management and audit documentation. PHARE funds for this purpose were allocated in July 2003 and amounts to 400 thousand Euros.

• We have Financial Audit Manual developed in close cooperation with our colleagues from NAO UK. • Financial audit uses more or less standard approach for most of audits • Standard procedures, that can be easily automated using appropriate IT applications for audit documentation, data extraction and analysis

• We have decided to have an off-shelf product with the constant development team working on it • The working group, consisting of the main potential users of the system, specified the requirements for audit documentation and management system • At the moment we have public procurement in process (to be finalized by March 2005)

We seek • Possibility to fit the existing audit methodology into IT environment without any substantial changes • IT system with relevant change management • Complete electronic documentation of our audit process • Enable automated working paper files’ archival

• Enable auditors to share good practice via more advanced systems • Increase team working • Possibility to work in distant teams • Ability to manage audit assignments and audit time accounting • Satisfy safety requirements • Assist audit quality control

We expect to increase efficiency & effectiveness of our audits as well as of the whole organization by • spending less time on audit documentation and review and more time providing value-added activities • increasing amount of NAOL performance information • fostering sharing of good practice among auditors • strengthening quality management system

• • • Low computer literacy of auditors Insufficient training of potential users Language barriers Inadequate engagement of top management, leading to rejection of application Insufficient information spread to employees Problems with IT infrastructure Time limits vs. designated staff Methodological issues ANY OTHERS?

Successful use of IT in the Financial audit could be also increased with: • Data extraction and analysis software • Additional IT training for auditors • Promotion of uniform computer applications for financial accounting amongst our auditees

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