eAuditing Fundamentals

Shauna Wilson, J.P. Russell

Description

The purpose of this book is to provide hands-on guidelines for using electronic communication tools as part of the auditing process.
The pros and cons of conducting e-audits and their consequences will be reviewed. There are situations when e-auditing techniques are more efficient, and other times they may be less efficient and even lead to questionable audit report conclusions. In this book we provide proven techniques for conducting remote audits (eAudits) and explore eAuditing practices to help organizations make informed decisions regarding their use. A ten point eAudit program implementation checklist is included with the book. Combined, the two authors have over 20 years’ experience conducting remote audits and using virtual communication technologies.

Sujets

• Financial
• Accounting
• Economie gestion
• risk management
• Economics
• Business

Informations

• Publié par: ASQ Quality Press
• Date de parution: 27 décembre 2012
• Nombre de lectures: 0
• EAN13: 9781953079947
• Langue: English
• Poids de l'ouvrage: 3 Mo

Extrait

eAuditing Fundamentals

Also available from ASQ Quality Press:

The ASQ Auditing Handbook, Fourth Edition J.P. Russell, editor

The Process Auditing and Techniques Guide, Second Edition J.P. Russell

ISO Lesson Guide 2008: Pocket Guide to ISO 90012008, Third Edition Dennis R. Arter and J.P. Russell

Quality Audits for Improved Performance, Third Edition Dennis R. Arter

The Internal Auditing Pocket Guide: Preparing, Performing, Reporting, and FollowUp,Second Edition J.P. Russell

Auditing Beyond Compliance: Using the Portable Universal Quality Lean Audit Model Janet Bautista Smith

Process Driven Comprehensive Auditing: A New Way to Conduct ISO 9001:2008 Internal Audits, Second Edition Paul C. Palmes

AS9101D Auditing for Process Performance: Combining Conformance and Effectiveness to Meet Customer Satisfaction Chad Kymal

To request a complimentary catalog of ASQ Quality Press publications, call 8002481946, or visit our Website at http://www.asq.org/qualitypress.

eAuditing Fundamentals Virtual Communication and Remote Auditing

J.P. Russell Shauna Wilson

ASQ Quality Press Milwaukee, Wisconsin

American Society for Quality, Quality Press, Milwaukee 53203 © 2013 by J.P. Russell All rights reserved. Published 2013 Printed in the United States of America 19 18 17 16 15 14 13 5 4 3 2 1

Library of Congress CataloginginPublication Data Russell, J. P. (James P.), 1945  Eauditing fundamentals : virtual communication and remote auditing / J.P. Russell, Shauna Wilson.  p. cm.  Includes bibliographical references and index.  ISBN 9780873898485 (pocket guide, soft cover : alk. paper)  1. Auditing—Data processing. I. Wilson, Shauna, 1959 II. Title.  HF5667.12.R87 2013  657'.45—dc23 2012044336

ISBN: 9780873898485 No part of this book may be reproduced in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the publisher. Publisher: William A. Tony Acquisitions Editor: Matt T. Meinholz Project Editor: Paul Daniel O’Mara Production Administrator: Randall Benson ASQ Mission: The American Society for Quality advances individual, organizational, and community excellence worldwide through learning, quality improvement, and knowledge exchange. Attention Bookstores, Wholesalers, Schools, and Corporations: ASQ Quality Press books, video, audio, and software are available at quantity discounts with bulk purchases for business, educational, or instructional use. For information, please contact ASQ Quality Press at 8002481946, or write to ASQ Quality Press, P.O. Box 3005, Milwaukee, WI 532013005. To place orders or to request ASQ membership information, call 8002481946. Visit our website at http://www.asq.org/qualitypress.

 Printed on acidfree paper

Table of Contents

List of Figures and Tables . . . . . . . . . . . . . . . . . . . Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Chapter 1 Introduction to theeAuditing Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 2 Virtual Communications: Theory and Practice . . . . . . . . . . . . . . . . . . . . Chapter 3 Technology—Interview and Record Review . . . . . . . . . . . . . . . . . . . . . . . . . Chapter 4 Technology—Visual Tools . . . . . . . . Chapter 5 Audit Models to Consider . . . . . . . . Chapter 6 Validation Challenges and eAudit Risk . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Appendix A Technology—Visual Tools (Illustration) . . . . . . . . . . . . . . . . . . . . . . . . . . . Appendix B ISO Discussion Forum Dialog . . . . Appendix CeAudit Program Management 10Point Implementation Checklist . . . . . . . .

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vii xi

1

23

45 73 101

121

139 143

151

viof Contents Table

Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . References . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . About the Authors . . . . . . . . . . . . . . . . . . . . . . . . Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

155 159 161 163

List of Figures and Tables

Table 1.1 Virtual workforce. . . . . . . . . . . . . . . . Table 1.2 What eAuditing is and is not. . . . . . Figure 1.1 Potential travel expenses and lost income. . . . . . . . . . . . . . . . . . . . . . . . . . . .

Figure 1.2 trade.

Key events leading to global . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Figure 1.3 Technological advances since the 1970s. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Figure 1.4 Communications may change or disappear when transitioning to a virtual office. . . . . . . . . . . . . . . . . . . . . . . . . . Figure 2.1 The communication process. . . . . .

Figure 2.2 trust.

The three stages to building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Figure 2.3 Steps in the appreciative inquiry method. . . . . . . . . . . . . . . . . . . . . . . .

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3 5

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9

11

15 25

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viii List of Figures and Tables

Figure 2.4 Flowchart of sequential questioning format. . . . . . . . . . . . . . . . . . . . . Figure 2.5 The two dominant communication methods. . . . . . . . . . . . . . . . Figure 2.6 Communication media and types. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Figure 3.1 Example of virtual meeting room menu bar. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Table 3.1 Collaborative meeting tools for use ine. . . . . . . . . . . . . . . . . . . . .Auditing. . Figure 3.2 Virtual meeting room opening meeting screen. . . . . . . . . . . . . . . . . . . . . . . . Figure 3.3 Virtual opening meeting process. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Figure 3.4 Online meeting signin sheet. . . . . Figure 3.5 Virtual meeting software collaborative tools. . . . . . . . . . . . . . . . . . . . . . Figure 3.6 Changing presentation permissions. . . . . . . . . . . . . . . . . . . . . . . . . . . Figure 3.7eAuditing process. . . . . . . . . . . . . . . Figure 3.8 Virtual whiteboard example. . . . . . Table 3.2 Pros and cons of using email for record keeping. . . . . . . . . . . . . . . . . . . . . Figure 3.9 Internet office portal example. . . . Table 3.3 Common features and uses of online offices. . . . . . . . . . . . . . . . . . . . . . .

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54 56

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58 59 61

63 64

66

List of Figures and Tablesix

Table 3.4 Summary of report issues and concerns. . . . . . . . . . . . . . . . . . . . . . . . . . Figure 4.1 Three components necessary for successful remote viewing. . . . . . . . . . . . Table 4.1 Visual tools comparison matrix. . . . . Figure 4.2 Laptop/tablet with inward and outwardfacing cameras. . . . . . . . . . . . .

Figure 4.3 Download times at various internet speeds. . . . . . . . . . . . . . . . . . . . . . . . Figure 4.4 Collaborative room layout example. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Figure 4.5 Your sound test meeting checklist. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Figure 4.6 Video whiteboard example from a drying area. . . . . . . . . . . . . . . . . . . . . Figure 4.7 Panoramic operational review technique. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Figure 4.8 Sidestep operational review technique. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Figure 4.9 Station detail. . . . . . . . . . . . . . . . . . Figure 5.1 Remote workforce distribution example. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Table 5.1 Strengths and weaknesses of facetoface audit model. . . . . . . . . . . . . . . . Table 5.2 Strengths and weaknesses ofe. . . . . . . . . . . . . . . . . . . . . . . . . .Audits. .

69

75 77

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97 99

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