february 15, 2002 computer assisted audit techniques 1 florida audit forum brent godshalk assistant...
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![Page 1: February 15, 2002 Computer Assisted Audit Techniques 1 Florida Audit Forum Brent Godshalk Assistant City Auditor City of Gainesville, Florida](https://reader035.vdocuments.us/reader035/viewer/2022062516/56649d775503460f94a5984a/html5/thumbnails/1.jpg)
February 15, 2002Computer Assisted Audit Techniques1
Florida Audit ForumFlorida Audit Forum
Brent GodshalkAssistant City AuditorCity of Gainesville, Florida
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February 15, 2002Computer Assisted Audit Techniques2
User SurveyUser SurveyParticipant Usage of Audit Software?
– ACL, IDEA, Access, Excel, Monarch, OthersExtent of Usage
– Data Extraction and Analysis– Statistical Sampling– Fraud Detection– Continuous Monitoring
August 2001 IIA Survey– ACL usage 13/1 over IDEA usage
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February 15, 2002Computer Assisted Audit Techniques3
Gainesville’s History With Gainesville’s History With Computerized Audit Software Computerized Audit Software Small Shop with Limited Resources Began Evaluating Mainframe-Based CAAT’s in
mid-1980’s EasyTrieve, PanAudit, etc.
Purchased PC-Based IDEA software in 1988 from CICA/AICPA
Immediately found uses for software, but training and support were limited
Accessing data was difficult
![Page 4: February 15, 2002 Computer Assisted Audit Techniques 1 Florida Audit Forum Brent Godshalk Assistant City Auditor City of Gainesville, Florida](https://reader035.vdocuments.us/reader035/viewer/2022062516/56649d775503460f94a5984a/html5/thumbnails/4.jpg)
February 15, 2002Computer Assisted Audit Techniques4
Gainesville’s HistoryGainesville’s HistoryWith IDEA With IDEA
Marketing and Training for IDEA improved in mid-1990’s– Audimation Services, Inc.– Window’s Version of IDEA released –
improved functionality and ease of use Window’s version 2.0 in 1999 added print report
extraction capability
– Training Offered
![Page 5: February 15, 2002 Computer Assisted Audit Techniques 1 Florida Audit Forum Brent Godshalk Assistant City Auditor City of Gainesville, Florida](https://reader035.vdocuments.us/reader035/viewer/2022062516/56649d775503460f94a5984a/html5/thumbnails/5.jpg)
February 15, 2002Computer Assisted Audit Techniques5
IDEA’s RecentIDEA’s RecentBusiness History Business History
IDEA Software Sold to Private Company by CICA 2 years ago– Caseware International, Inc. appears to be
moving to try to compete with ACL– Benford’s Law analysis to be added to IDEA
this year– ACL versus IDEA
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February 15, 2002Computer Assisted Audit Techniques6
IDEA FunctionalityIDEA Functionality
Importing and Exporting Files– Numerous file formats supported, print reports
Extracting Records – exception testingDuplicate and gap detectionStatistical Sampling
– sample planning and results analysis– random, stratified, monetary, systematic
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February 15, 2002Computer Assisted Audit Techniques7
Importing Print Files – Selecting FileImporting Print Files – Selecting File
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February 15, 2002Computer Assisted Audit Techniques8
Importing Print Files – Creating a MaskImporting Print Files – Creating a Mask
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February 15, 2002Computer Assisted Audit Techniques9
Importing Print Files – Opening Saved MaskImporting Print Files – Opening Saved Mask
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February 15, 2002Computer Assisted Audit Techniques10
IDEA Import Assistant Demo – Masked ViewIDEA Import Assistant Demo – Masked View
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February 15, 2002Computer Assisted Audit Techniques11
Importing Print Files – Importing DataImporting Print Files – Importing Data
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February 15, 2002Computer Assisted Audit Techniques12
Importing Print Files – Resulting Data FileImporting Print Files – Resulting Data File
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February 15, 2002Computer Assisted Audit Techniques13
Summarizing DataSummarizing Data
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February 15, 2002Computer Assisted Audit Techniques14
Extracting Exceptions – Regular Hours > 80Extracting Exceptions – Regular Hours > 80
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February 15, 2002Computer Assisted Audit Techniques15
IDEA’s Equation EditorIDEA’s Equation Editor
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February 15, 2002Computer Assisted Audit Techniques16
Sorted Exceptions to EvaluateSorted Exceptions to Evaluate
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February 15, 2002Computer Assisted Audit Techniques17
Duplicate Detection – Direct Deposit AccountsDuplicate Detection – Direct Deposit Accounts
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February 15, 2002Computer Assisted Audit Techniques18
Joining Databases – Salary ComparisonsJoining Databases – Salary Comparisons
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February 15, 2002Computer Assisted Audit Techniques19
Gainesville’sGainesville’s Usage of IDEA Usage of IDEA
Payroll Processing ReviewsDisbursements/PurchasingUtility Billing and ReceiptingWork Order CompletionCounty Traffic Fine CollectionsOvertime Reviews
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February 15, 2002Computer Assisted Audit Techniques20
SummarySummary
IDEA has been a powerful and productive tool for the Gainesville City Auditor’s Office
With tools like this, auditors are only limited by our creativity
Acquiring and using the tools available is a great way to improve audit coverage, productivity and effectiveness
![Page 21: February 15, 2002 Computer Assisted Audit Techniques 1 Florida Audit Forum Brent Godshalk Assistant City Auditor City of Gainesville, Florida](https://reader035.vdocuments.us/reader035/viewer/2022062516/56649d775503460f94a5984a/html5/thumbnails/21.jpg)
February 15, 2002Computer Assisted Audit Techniques21
Where to Get More InformationWhere to Get More Information
IDEA website - www.audimation.com/ACL website - www.acl.com/en/Monarch website - www.datawatch.com/
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February 15, 2002Computer Assisted Audit Techniques22
Questions and CommentsQuestions and Comments