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AuditNet® Guide to Audit Work Programs on the Internet
by Jim Kaplan
Auditors are constantly searching the Internet for tools and techniques that will help them in their jobs. Audit program steps and procedures are a highly sought after commodity for all level of auditors. In the early 1990’s I noticed that there were periodic postings on e-mail discussion lists or listservs requesting audit programs for a specific cycle or application. Many times, due to the changing nature of subscribers, repeat requests would be posted in subsequent months. In order to increase efficiency and meet the needs of auditors I thought it would be beneficial to establish a centralized inventory of audit programs. In this way, auditors could visit the site and locate audit programs shared by others before posting a request for an audit program. I created a service called Auditors Sharing Audit Programs (ASAP) in 1995 that offered free access to audit work programs. AuditNet® was the first site on the Internet to offer audit programs for sharing. The inventory of programs was contributed by auditors from around the world supporting the concept of electronic progress through sharing.
Other organizations copied the concept of sharing audit programs pioneered by AuditNet® however some of them are only available to members of the organization or to paid subscribers. Sources for audit programs include the following:
AuditNet® Audit work programs and ICQs as of December 31, 2004 there were 1,084 audit work programs available for free and unrestricted download with an additional 110 programs available for either a contribution or to subscribers to the Audit Work Program Subscription Service.
Information Systems Audit and Control Association (ISACA) www.isaca.org – ICQs and Audit Programs 28 documents available only to ISACA members
KnowledgeLeader www.knowledgeleader.com - 160 audit work programs available to service subscribers
Association of Health Care Internal Auditors (AHIA) www.ahia.org provides access by members to an audit library. As this is a restricted site they do not provide the number of audit programs in the library inventory
Association of College and University Auditors (ACUA) www.acua.org The ACUA Library contains sample audit programs, internal control questionnaires, policies, presentations, charters, and white papers created by and for higher education internal auditors. Access is restricted to ACUA members.
Association of Credit Union Internal Auditors (ACUIA) www.acuia.org ACUIA offers an Internal Audit Guide to its members and non-members for purchase. The guide includes a set of administrative procedures, and internal audit programs. The audit programs include audit steps/procedures and questionnaires. The audit programs cover topics common to many credit unions.
Bankers Online (www.bankersonline.com) there is an audit thread for posting questions and some include audit programs shared by bank auditors.
Defense Contract Audit Agency (DCAA) (www.dcaa.mil)
Treasury Board of Canada http://www.tbs-sct.gc.ca/pubs_pol/dcgpubs/tb_h4/siglist_e.asp
City of Tampa Audit Program Guides http://www.tampagov.net/dept_internal_audit/audit_guides/index.asp
Michigan State Government Internal Audit Programs
National Association of State Auditors, Comptrollers and Treasurers (www.nasact.org) provides member access to a shared knowledge database that includes audit work programs.
Automated Audit Programs – www.auditsoftware.net created a section for Automated Audit Programs, where auditors can collaborate on report ideas (scripts) based on audit area.
The bottom line is that auditors should tap into the power of the Internet for guidance and assistance. But don’t expect that you will find a tailor made solution from other auditors work. Audit work programs, internal control questionnaires and checklists created by others should be considered as a starting point for your specific project. More than likely you will have to use your own experience and situation to modify these programs to fit your own needs.
This article will be expanded into an AuditNet® monograph to help auditors tap into audit program resources on the Internet. At the time of this writing I have already discovered excellent new free resources that will provide further guidance for auditors!
Jim Kaplan
AuditNet® LLC
