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Accounting Procedures for Internal Control
 


 


AuditNet Using Digital Discussion Forums for Auditors

by Jim Kaplan CIA CFE

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  Web www.auditnet.org   

The Internet creates an atmosphere that promotes knowledge sharing and collaboration and provides digital tools that make knowledge sharing possible. The Web enables individuals to form groups to discuss issues and share information. AuditNet' goals have always been to enhance the way auditors work together, share ideas and resources, and build a digital network that will benefit the global audit community. One way to foster digital communication among auditors is the use of online discussion forums. Sometimes referred to as message boards or bulletin boards these digital forums host posted messages and articles related to a common subject. They work in a similar way to electronic mail. Instead of writing messages to individual auditors (one to one) or using audit-related email discussion lists (one to many), auditors in digital forums post their messages under specific topics or threads. Auditors participate in digital forums by reading the messages and responding to them. The advantage of this type of sharing resource is that auditors can choose the topics that interest them and access, read or post messages 24/7. This is an easy to use, online digital information network for the global audit community.

Jamie Gisi an accountant at Anderson, Lower, Whitlow, P.C. Certified Public Accountants (www.alwpc.com) created a digital discussion forum for AuditNet for auditors to ask questions, share information, ideas and resources. The URL for this forum is http://auditor.forumup.org or you can reach it via a link on the AuditNet home page at www.auditnet.org. There are currently 7 forums in the following areas (each forum has topics or threads where you can post messages. More forums and topics will be added based on requests as well as the needs of the audit community.

New Users
AuditNet
Auditing
Audit Programs
Sarbanes-Oxley
Web Resources
Industry Specific Audit Interest Audit Groups (SIAGs)

Examples of the current topics include auditing standards, IT audit, software compliance, tools and techniques, fraud, retail auditing, insurance industry and more.

In addition to posting messages there is a feature of the software that allows auditors to conduct a poll along with their message in order to determine best practices, or other polling questions.

The main benefits of asynchronous (not real time) communication are that you can:

• Collaborate with peers
• join and read forums at any time convenient to you, catching up with messages already posted
• reply at once, or go away and think about your answer before coming back to reply; or indeed, as in a real discussion
• simply listen without contributing at all
• print a particularly interesting or relevant discussion
• return to it at a later point when further contributions may have been made

Metcalf's law states that the value of a network grows exponentially as the number of connected members grows arithmetically. The same is true of discussion forums. This means that if more auditors use the discussion forum the greater the benefits that will accrue to all, as our collective wisdom is greater than the wisdom of any single auditor.

Examples of ways currently use audit discussion forums include:

• Request audit programs
• Ask audit related questions
• Research compliance requirements for new legislation (Sarbanes-Oxley)
• Discuss performance standards
• Announce new guides and procedures
• Share audit tools and techniques
• Seek guidance on professional matters

The possibilities are limited only by your imagination. If you are an auditor who likes to think out of the box and explore new ways of using the Internet as an audit tool then come register in the AuditNet Auditor Discussion Forum and join the online community, listen, participate, learn and share with your peers.

Auditors Sharing Knowledge for Progress. It's what AuditNet is all about!


Here are some other forums for auditors that you can join and participate in:

Institute of Internal Auditors Discussion Groups

ISACA Discussion Forums

COBIT Forum

The Sarbanes-Oxley Act Community Forum


Revised: January 14, 2008