EUROSAI. Magazine N18 - 2012
> 21 < EUROSAI ACTIVITIES EUROPEAN ORGANISATION OF SUPREME AUDIT INSTITUTIONS www.eurosai.org No. 18 - 2012 The Supreme Audit Office of the Czech Republic, under the auspices and financial support of EUROSAI, hosted an international Seminar on Application of Software Tools in Audits. The seminar was held in Prague, the Czech Republic from 18 to 20 September 2012 . The seminar was officially listed as a EUROSAI Training Event. The EUROSAI seminar was attended by more than 70 delegates from 26 European Supreme Audit Institutions and from the European Court of Auditors. Representatives from the international organization ASOSAI attended the seminar as observers. The main topics of the seminar were focused on: • The purchase, implementation and operation of the Audit Management System (AMS) for managing and evaluating the audits. • The use of the AMS in practice. • The use of data processing tools (CAATs) during the audit. The primary objective of the seminar was to exchange ideas, provide information and share best practice regarding the use of the AMS and data processing tools in audits by comparing positions, methods and results used by participating SAIs in the field of application support of individual audit steps. Implementing new systems and procedures for the management and control of audits should result in the organization acquiring benefits to audit work by increased effectiveness and efficiency of work processes and standardized audit procedures, facilitating the team work, enhancing the accuracy and timeliness of SAIs’ outcomes. On the other hand, it inevitably requires changes within the organization, places increased demands on staff and often calls for significant financial support. The implementation of a new system or upgrading the current one without sufficient and proper information and care can also cause more damage than benefit. In an environment of EU financial crisis, SAIs, as with all institutions financed from public money, are facing the challenge to work more effectively and efficiently with fewer resources. To share information and to follow lessons learned contribute to prevent possible mistakes and economize money. One of the reasons for organizing the event was the call for information in this field which would be discussed in broader and comparative perspective in the international context. Based on the evaluation of the questionnaire on training priorities of the EUROSAI member states which was circulated in 2011 the use of IT technologies in audits was identified as a topic of common interest. In 2011 the Czech Supreme Audit Office therefore decided to organize an international seminar on Application of SW Tools in Audit. n The primary objective of the seminar was to exchange ideas, provide information and share best practice regarding the use of the AMS and data processing tools in audits by comparing positions, methods and results used by participating SAIs in the field of application support of individual audit steps. n EUROSAI Seminar on Application of Software Tools in Audit Prague (The Czech Republic), 18 - 20 September 2012 The SAI of the Czech Republic
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