EUROSAI. Magazine N18 - 2012

> 25 < EUROSAI ACTIVITIES EUROPEAN ORGANISATION OF SUPREME AUDIT INSTITUTIONS www.eurosai.org No. 18 - 2012 Each presentation had plenty of room for those who were interested in the topic and willing to discuss and question various aspects of audit management as well as supreme audit office activity supervision information systems presented by each speaker. Discussions during the seminar and nonstop debates during the breaks showed that almost all the supreme audit offices, face the same challenges, i.e. ambitions to digitalize audit process and all its supporting activities in the office. The seminar gave a chance to make a step all together towards realization of this idea instead of searching the ways individually and making mistakes that could be avoided or reduced when the approach is discussed and “touched” in mutual assistance manner. National Audit Office of Lithuania recognizes the outcome of the seminar as a constructive contribution to the information system renovation process in the Office. ” n Mr Pawel- Banas´, Mr Wiesl-aw Karlin´ ski, Mr Piotr Prokopczyk, the Supreme Audit Office of Poland—Added Value of the Seminar “ From perspective of the representatives from the Polish Supreme Audit Office, the Prague Seminar added most value in the following areas: Characteristics and features of a well formed IT system supporting audit activities. Moreover, one of the presentations appeared to confirm the tendency of still stronger position of agile methodologies in IT investments, which raised the question whether they are going to dominate the ‘SAI computerization industry’ next years? Analysis of typical SAI processes almost ready to use by others. Comparison of TeamMate and CaseWare advantages versus weaknesses. Use CAAT software (IDEA) examples in financial audit (tax arrears) and compliance audit (unemployment benefits). Such an idea calls for a deep consideration within the EUROSAI family to think about a possibility of creation an open database of such examples. The IT Working Group is being developing a project ( www.egov.nik.gov.pl ) that would be ready to cooperate”. n Mr Joo Hee Kim, Senior Research Fellow, ASOSAI observer “Sharing experience of outsourcing and in-house development of the AMS at different levels and various platforms would reduce the possibility of errors in specific environments. In Korean case, information accessibility and functionality improvements were not easy to reach. Bearing in mind limitations of budget and personnel without affecting the efficiency and effectiveness of the audit, I appreciated watching cases of in-house development. Furthermore, the comparison of using metadata in different SAIs was valuable. I learned a lot from productive discussions where many questions and remarks were debated. I would appreciate the continuation of such kind of knowledge sharing and possible active cooperation in this field in future. I would like to thank EUROSAI for givingme the opportunity to attend this seminar in a role of observer and special thanks for the hospitality of the Supreme Audit Office of Czech Republic”. The seminar confirmed that the application of software tools in audit is a challenging issue which encouraged the participants to consider new possibilities of mutual cooperation in this area in future. n