the remote auditor - eurosai iteurosai-it.org/nowa/documents/members/it_self... · the remote...
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The remote auditorRune Johannessen, Georgios Emanuilidis and Ola Hollum
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Is this your day?
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The purpose of this session!
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Agenda
1. Presentation of EFB System for electronic invoice handling in government sector
2. Presentation of DF2 Data capture system developed by Riksrevisjonen
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What is EFB?
• EFB (Electronic invoice handling) is a data system for scanning and electronic processing of invoices.
• EFB started in 2005 and has been implemented in the government sector in grande scale in 2006.
• EFB aims at increasing the quality of invoice processing and efficiency.
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Briefly about EFB and DF2
DF2 is a tool for importing and electronic processing of accounting data for audit purposes with the help of IDEA.
This IDEA samples can be traced back to the invoices using EFB.
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Auditors information gathering using EFB
Access to EFB is given through a Internet connection
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Information gathering• Possible to search and collect information on
individual vouchers/invoices and their enclosed information (attachments)
• Possible to see the “history” for vouchers/invoices.
• Possible to import information into our audit tool as documentation.
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Auditors information gathering
The auditor has the possibility to look at the voucher/invoice in different stages of the life cycle, this access means improved efficiency with regard to checking and confirming information.
Data capture Closed
cases
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Auditors information gathering
The opening picture includes different types of search criterias
Voucher number
Amount
Supplier number
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Auditors information gathering
An example of a result from a search where relevant vouchers/invoices are listed.
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Auditors information gathering
Choosing one of the vouchers/invoices from the list, we will get both the electronic information and a picture of the original paper invoice including attachments.
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Auditors information gathering
Further we can get details on each different stage in the life cycle.
Logging history
Comments
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Examples
• vouchers/invoices from a chosen supplier
• Searching for and identifying vouchers/ invoices within a certain amount interval
• Searching for a voucher/invoice number
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Questions and comments?