Integrating the Internet into the Audit Process

Government Audit Training Institute

Instructor: Jim Kaplan (jmkaplan@ix.netcom.com)

 

Google
  Web www.auditnet.org

DIGITAL LITERACY RESOURCES FOR AUDITORS

Audit Content Evaluation Worksheet

Criteria for evaluation of Internet Information Resources

A "toolbox" of criteria that enable Internet information sources to be evaluated for use in libraries, e.g. for inclusion in resource guides, and helping users evaluate information found.


GOVERNMENT AUDIT RESOURCES

Governmental Accounting Standards Board

International Organization of Supreme Audit Institutions


FEDERAL GOVERNMENT AUDIT RESOURCES

Government Accountability Office

- GAO WWW homepage. The site includes decisions of the Comptroller General of the U.S.

IGNet

Internet based electronic communications network dedicated to improving the effectiveness of the Inspector General community and to provide public access to IG reports. Site includes links to IG Home Pages, Internet resources via a virtual library, the IGNet Internet Search list, related organizations and more.


STATE GOVERNMENT AUDIT RESOURCES

Pennsylvania Department of the Auditor General

Minnesota Office of the Legislative Auditor (OLA)

Web server for the Legislative Auditor Office. The OLA server includes history of the office, information about the Financial Audit Division, and Program Evaluation Division. Copies of audit reports including a report on Performance Budgeting. Provides links to the Minnesota legislature gopher server, and federal, state, and Internet Information resources of interest to auditors.

Mississippi Joint Legislative PEER Committee

Web site for the Mississippi Performance Evaluation and Expenditure Review Committee provides access to reports from 1974 to present in Adobe Acrobat format. There are also FAQs and links to other sites of interest.

New York State Office of the State Comptroller

Well organized Web site provides information about the office, audits of state agencies, local government services and audits, the State Comptroller's Assistance Network (SCAN), and links to other useful sites and more.

Texas State Auditor's Office

Site has information about the mission, goal, objectives and statement of values of the SAO. The full text of reports released since 04/96 is available online. Resources include Acrobat versions of the Guide to Performance Measurement, and the SAO Methodology Manual. Another downloadable file is CAFE (Comprehensive Analysis for Efficiency), a visual basic application that contains summary information from various Texas state databases. Audit resource links on the Internet, employment opportunities, and training schedules for Texas State Agency Internal Auditors are also included on this comprehensive Web site.


USING THE INTERNET IN AUDITING


INTERNET TOOLS USEFUL FOR AUDITS

MapQuest - useful for auditing travel expense reimbursements (verifying mileage)

Switchboard or AnyWho - useful for auditing telephone call logs in fraud audits (reverse lookup)

GuideStar - look up IRS 990's filed by not for profit organizations.


LOCAL GOVERNMENT AUDIT RESOURCES

Fairfax County Internal Audit Office

Web site provides information about the organization, a local government audit survey, annual audit plan, Internal Audit Manual with forms (Adobe and WordPerfect format), links to fraud, performance and audit related sites, and more.

King County Auditor's Office

Information about the King County Auditors Office, current projects, audit report index and more.

Tampa Internal Audit Department


GOVERNMENT RESOURCES

FirstGov


ACCOUNTING RESOURCES AND THE FINAL FOUR ON THE NET

PricewaterhouseCoopers 

Home page of the U.S. site of this Big 6 Accounting firm. Includes links to C&L offices, library of publications, and hot topics.

Deloitte & Touche

site provides information about D&T as well as an excellent Hot Topics section (http://www.dttus.com/dttus/hot/hotlist.htm) with timely info on software products, surveys, and breaking news items of interest to accountants and auditors.

Ernst & Young

KPMG


PROFESSIONAL AUDIT AND ACCOUNTING ASSOCIATIONS

American Institute of Certified Public Accountants

The AICPA homepage includes general information, member matters, catalogs, conference notices, research links, a Newsflash of professional happenings and more.


Association of Government Accountants

The Official Site of the AGA provides information about the organization, membership, education and training, publications and more.


Government Finance Officers Association

GFOA is the professional association of state/provincial and local finance officers in the United States and Canada, and has served the public finance profession since 1906. The association's 13,500 members are dedicated to the sound management of government financial resources.


National Association of State Auditors, Comptrollers and Treasurers

Web site for the organization which includes public financial management, treasury and audit reports. Provides links to State Auditors and Treasurers on the Web, State Comptroller and State Auditor Issues.


Institute of Internal Auditors Inc.

The IIA Homepage provides information about the Institute, its mission, programs and services. The site includes the Statement of Responsibilities of Internal Auditing, Standards for the Practice of Internal Auditing, Chapter information, membership options, products, seminars and conferences and periodicals and more. The periodicals area includes writers guidelines for submitting manuscripts and the editorial calendar for The Internal Auditor.


ISACA Foundation

home page of the organization provides information about membership, certification, education, chapters and more.


National Association of Local Government Auditors

Includes information about the organization and excerpts from the quarterly newsletter.


AUDIT MANUALS, GUIDES, ETC.

The Audit Report Writing Guide

from the Public Service Commission of Canada provides guidelines for the design, style and content of the reports they publish. This document is an excellent resource for audit organizations developing their own guide.

FDIC Bank Examination Manual

The table of contents of this Federal Deposit Insurance Corporation Compliance manual links the auditor with files in Adobe Acrobat format. This could be a useful resource for bank auditors.


AUDITNET RESOURCES

AuditNet

http://www.auditnet.org

Audit Work Papers

Audit Programs


CATT SOFTWARE RESOURCES

ACL

ACL is an integrated system of software providing complete control over data access, management, analysis, and presentation. The site offers information about their products, trade shows, seminars and training schedules, as well as online support and the Audit Central page; A Guide to Web Audit Sites.

IDEA

home page for IDEA (Interactive Data Extraction & Analysis), an audit autormation package. Provides information about the product, a downloadable demo, Guidelines for Requesting Computer Data and an article dealing with the Year 2000 issue. What's New provides updates about the product, training opportunities, and links to IDEA related topics.


CONTROL-SELF ASSESSMENT RESOURCES

Protiviti KnowledgeLeader for Internal Auditors

Protiviti KnowledgeLeader  Internal Audit and Risk Management Community is a web-based internal auditing tool that will help you identify risks, develop best practices and add value to your organization. The site includes self assessment tools, checklists, methodologies and templates. You may sign up online for a 30-day free trial.


CPE RESOURCES

CPENet

a non-profit, on-line continuing education service designed by a group of certified financial professionals, all of whom have been active as practitioners and trainers for many years. 

USDA Government Audit Training Institute  


FRAUD RESOURCES

Association of Certified Fraud Examiners

The ACFE home page provides information about the Association, the certification program, the Code of Professional Ethics and more.


INFORMATION SYSTEMS AUDIT RESOURCES


Protiviti KnowledgeLeader for Internal Auditors

Protiviti KnowledgeLeader  Internal Audit and Risk Management Community is a web-based internal auditing tool that will help you identify risks, develop best practices and add value to your organization. The site includes self assessment tools, checklists, methodologies and templates. You may sign up online for a 30-day free trial.

ITAudit.org


INTERNAL AUDIT RESOURCES

Auditmall Web

site for VF Internal Audit: The internal audit department of VF Corporation, a Fortune 500 apparel company. Topics include our internal audit philosophy, internal controls, control self-assessment, employment opportunities, links to related sites and much more.

Internal Auditing World Wide Web (IAWWW)

Developed as a prototype demonstration project, the site functions as a warehouse of information and knowledge pertaining to the Internal Auditing profession and functions across associations, industries and countries. This is a premier source of information on the Internal Auditing profession.


PERFORMANCE MEASUREMENT RESOURCES

Guide to Performance Measurement Management

Performance Audit Manual


SECURITY RESOURCES

US CERT

Computer Security Resource Clearinghouse (CSRC)


SOFTWARE COPYRIGHT RESOURCES

Software Information Industry Association

Business Software Alliance


ADDITIONAL SEARCH RESOURCES

WebFerret

ILIAD

Personal offline search engine

Fossick.com

Meta-search engine


NETSEARCH RESOURCES

Looking for audit related information? My favorite search engine is Google, with Fast Web and Teoma close seconds. DogPile is my favorite meta-search engine. Click on the images below to go to these search engines to conduct a search for audit related information. Select one of the search engines, enter your query and review the results. Good luck in your search of the Auditbahn!

 

Google
  Web www.auditnet.org
 

Search the Web through...

Ask.com

Site created by Jim Kaplan, Author of 
The Auditor's Guide to Internet Resources 2nd Edition