How Audit Software can support effective implementation of ISAs - The Descartes System
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1 How Audit Software can support effective implementation of ISAs - The Descartes System Den norske Revisorforening/ The Norwegian Institute of Public Accountants Den norske Revisorforening
2 Introduction The Norwegian Institute of Public Accountants (DnR) is the professional body for public accountants in Norway. Approximately 3850 public accountants are members of DnR. side 2
3 Background Statutory audit required for all limited liability companies in Norway (approx exemption from 2011 ). Implemented ISAs already in More than 50 % of statutory audits performed by SMPs. side 3
4 Background Public oversight for decades. Very few regulating amendments required due to Audit directive implementation. Systematic quality control/inspections since side 4
5 Background Only Big Firms had sophisticated audit methodologies and tools. Institute s goal to give all members access to a high quality methodology supported by an IT-application for planning, performing and documenting the audit. side 5
6 About Descartes Descartes is a product owned by The Norwegian Institute of Public Accountants. The listed company Bouvet ASA is our IT partner and a Norwegian provider of consultancy and development services within information technology. side 6
7 Why Descartes? French philosopher and mathematician René Descartes ( ), known for statements like: Always go forward carefully and systematically. Do not think that something is true until you are sure of it. Dissolve any problem as far as possible. Increasing enumeration and control is the only path to full answers. side 7
8 About Descartes Descartes launched first time in The risk based standards in Clarified ISAs implemented in Extended version in 2011: including ISA 805, ISRE 2400 and ISRS side 8
9 About Descartes More than 2900 of our members and their employees are users of Descartes. In addition there are also other users: Municipality auditors The internal auditor department in the biggest bank in Norway (DNB Nor) Business schools and universities in Norway and Iceland (educational purposes) The public oversight body in Norway The National Audit Office in Iceland side 9
10 About Descartes ISA compliant (Clarity from August 2010). Using the same expressions as in the ISAs. White fields/textboxes = ISA requirement. Support the audit work flow (phases and audit steps). side 10
11 Prelimenary procedures Audit procedures Conclusion Financial Statement Reasonable assurance Auditors report IC IR A B C D E side 11
12 Assessed risks INHERENT RISK X CONTROL RISK X DETECTION RISK Phase A Risk assessment procedures Phases B and C Further audit procedures, Phase D Phase E Identified Classes of transactions risks fraud factors Identification and testing of controls Substantive analytical procedures Tests of details ISA 315 ISA 240 ISA 315 ISA 240 ISA 330 ISA 330 ISA 240 side 12
13 About Descartes Help the auditors with necessary documentation of the work, in compliance with ISAs. Flexibility regarding the extent of documentation: Everything can be documented directly in Descartes using textboxes and checklists Possible with attachments (all kinds of files) side 13
14 side 14
15 About Descartes Integration of the ISAs. Sophisticated help function (every screen image): o purpose of the actual screen image o link to relevant section of ISAs o link to relevant national regulation side 15
16 side 16
17 side 17
18 side 18
19 About Descartes Scalable very small assignments => big assignments. What makes it scalable? The numbers of audit areas How many and which procedures to perform Extent of documentation side 19
20 About Descartes Follow-up for each engagement: Engagement status Follow-up Significant matters Open issues Summary of assertions side 20
21 Skjermdump Engagement status side 21
22 About Descartes Portfolio overview - a list of all clients: Dates of performance and review of planning, interim audit and year end audit Date of audit report and whom signing it All team members, review partner and experts Hours spent on planning, interim audit and year end audit Can be exported to excel for further sorting and filtration. side 22
23 About Descartes - Technology Using modern technology (Microsoft Windows,.net and SQL). Simple internet based installation. Automatic distribution of program updates on a continuous basis. side 23
24 About Descartes - Technology Online and offline/synchronising: Saves all data in a buffer memory locally Synchronised when the database is accessible Data is stored in one or several databases: Clients are shared by the users All file types can be stored in the database as attachments side 24
25 About Descartes - Technology Minimum requirements for each work station (PC): Operating system: Windows XP, Windows Vista or Windows 7 Memory: 512 MB Disk space: 100 MB (conditional upon amount of client data) side 25
26 About Descartes - Technology Minimum requirements for server/database: Operating system: Windows 2000/2003/2008 Server Database: MSDE 2000/SQL Server 2000/SQL Server 2005/SQL Server 2008 and SQL Server 2005 Express/2008 Express (free versions) Memory: 1024 MB side 26
27 Impacts experienced with Descartes Efficiency 20 % time saved (BDO). Reduction of paper files (80 90 %). Recruitment motivates young people. Access and security of client files. side 27
28 Descartes ensures: relevant information is obtained and assessed the required procedures are performed (risk assessment) important assessments are made (risk, materiality and audit evidence) sufficient documentation => effective ISA compliant SME audits side 28
29 About Descartes abroad Iceland and Slovenia: Iceland english Slovenia - slovenian Co-operation with the national institutes: National laws and regulations Translation Training Technical support side 29
30 Pricing The yearly license fee (subscription) is currently NOK 7700 (EUR 999) for the application (incl. database). The price for an additional user is NOK 2400 (EUR 312). Minimum +/- 100 users. side 30
31 About Descartes abroad Training: We assist the institutes with training courses We recommend a one day course for beginners Support: Web-based IT-support Web-page Newsletters side 31
32 Descartes A high quality audit methodology operationalising the ISAs supported by a modern IT application is the only way to an effective quality audit fully in compliance with the ISAs. side 32
33 For more information about Descartes Descartes web-page: Download the demo version We will be present today and tomorrow come and visit us! side 33
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