AUDITNET® GUIDE

TO AUDIT PLANNINGUSING AUDIT PROGRAM TEMPLATES TO JUMP START

YOUR AUDIT

PROFILE• FOUNDER: AUDITNET®

• IIA BRADFORD CADMUS AWARD

RECIPIENT

• LOCAL GOVERNMENT AUDITORS

LIFETIME ACHIEVEMENT AWARD

• CHIEF AUDIT EXECUTIVE

• INTERNET FOR AUDITORS

PIONEER

• AUTHOR: THE AUDITOR’S GUIDE

TO INTERNET RESOURCES

• INFO@AUDITNET.ORG

AUDIT PROGRAMS• AUDIT STANDARDS - AUDITORS MUST INCLUDE PROCEDURES FOR IDENTIFYING,

ANALYZING, EVALUATING, AND DOCUMENTING INFORMATION DURING THE

ENGAGEMENT

• PURPOSE OF AUDIT PROGRAMS

• ROAD MAP

• FOCUS ON AUDIT AREAS

• PROCEDURES

• ACCOMPLISH OBJECTIVES

• PROVIDES EVIDENCE OF THE AUDIT

• CROSS REFERENCES TO SUPPORTING WP

• SUPERVISORY REVIEW

TYPES OF AUDIT PROGRAM DOCUMENTS

• AUDIT CHECKLISTS

• QUESTIONNAIRES

• INTERNAL CONTROL OR RISK MATRICES

• DETAILED AUDIT PROCEDURES

AUDIT PROGRAM DESIGN FOR REPETITIVE AUDIT AREAS

1. PRO FORMA OR CUSTOMIZED FOR THE AUDIT AREA

• USED FOR PREVIOUSLY AUDITED AREAS

• USED FOR RECURRING CYCLE AUDITS – FOR EXAMPLE -PETTY CASH - BANK RECONCILIATION

2. PULL WORKPAPERS FROM PREVIOUS UPDATE

3. REVIEW FOR CHANGES

4. UPDATE THE AUDIT PROGRAM

5. CONDUCT THE AUDIT

AUDIT PROGRAM DESIGN FOR NEW AREAS1. CUSTOMIZED AUDIT PROGRAM

• START WITH OBJECTIVES, PURPOSE AND SCOPE

2. BUILD USING A COMBINATION OF THE FOLLOWING

• RELY ON AUDITORS PROFESSIONAL EXPERIENCE

• NETWORK BY REACHING OUT TO PEERS

• CONDUCT INTERNET SEARCH FOR SIMILAR AUDITS

• CHECK PROFESSIONAL ASSOCIATION RESOURCES

• EXTERNAL RESOURCE SITES

AUDITORS SHARING AUDIT PROGRAMS

• IF WE BUILD IT…

AUDITNET® CONTENT

• AUDITNET® PROVIDES OVER 2,000 AUDIT

PROGRAMS

• MORE THAN 15,000 AUDIT PROCEDURES

• CONTENT ADDED MONTHLY

• CONTENT AVAILABLE TO SUBSCRIBERS 0R

THROUGH SITE LICENSEES (TEAMMATE, ACL,

PROTIVITI KNOWLEDGELEADER OR AHIA).

• SUBSCRIBE AS AN INDIVIDUAL OR GROUP

AUDITNET® TOUR

WHAT’S NEW

• IF YOU HAVEN’T VISITED AUDITNET® LATELY HERE IS WHAT’S NEW:

• SITE REDESIGN LAUNCHED APRIL 2013

• HOME PAGE FEATURES AUDIT NEWS AND EVENTS

• NEW TEMPLATE CONTENT ADDED

• TRAINING WITHOUT TRAVEL

• TECHNOLOGY SURVEYS

RESOURCE LINK TOUR

LIBRARY TOUR

PUBLICATIONS TOUR

WHAT’S COMING• NOW THAT YOU HAVE HAD A TOUR OF

AUDITNET® HERE IS WHAT WE ARE WORKING ON:

• MOBILE APPS FOR IOS AND ANDROID DEVICES (SEPTEMBER 2013)

• ADDING NEW INDUSTRY RELATED CONTENT

• UPDATING TEMPLATE DESCRIPTION PAGES

• TRANSLATING AUDITNET® CONTENT AND SITE INTO OTHER LANGUAGES

• SURVEYS ON LEVERAGING TECHNOLOGY TO SUPPORT MOVING AUDITORS AND AUDIT DEPARTMENTS UP THE AUDIT TECHNOLOGY MATURITY CURVE

AVAILABLE PLATFORMS

WORLD WIDE WEB

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SITE REDESIGN LAUNCHED APRIL 1, 2013

HTTP://WWW.AUDITNET.ORG

APPLE STOREAPP RELEASED FOR IPAD,IPHONE

AND OTHER IOS DEVICES SEPTEMBER 2013

GOOGLEPLAY STOREAPP RELEASED FOR ANDROID DEVICES SEPTEMBER 2013

AUDIT TEMPLATES TOUR

AUDIT TEMPLATES TOUR

AUDIT NEWS TOUR

EVENTS TOUR

END OF THE TOUR (ALMOST)•HOPE YOU ENJOYED THE TOUR AND WILL VISIT US OFTEN!

•HERE’S YOUR CHANCE TO ASK ME ANYTHING

• IF I DON’T KNOW THE ANSWER I GUARANTEE I CAN FIND IT THROUGH MY PROFESSIONAL NETWORK!

•WATCH THE VIDEO TOUR AT HTTPS://WWW.YOUTUBE.COM/WATCH?V=LLYOUNAKOQA

•CONTACT INFO@AUDITNET.ORG FOR MORE INFORMATION AND A FREE 10 DAY TRIAL