Each edition of Audit Tips highlights good practices and provides practical advice for performance auditors on a selected theme.
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Public sector auditors work in a rapidly evolving environment and need to be aware of how new technologies could impact their practices. Blockchain technology is an example of an innovation that has the potential to change how audit organizations collect audit evidence and manage their data.
This Audit Tips highlights four opportunities that Blockchain technology opens up for public sector auditors.
An effective audit recommendation guides the actions needed to correct the problems identified in the audit’s observations. Drafting effective recommendations is a challenging task that requires much thought, discussion, and professional judgment. To help auditors with this task, we have compiled a list of questions that they can consider when writing audit recommendations.
When reviewing documents, conducting interviews, or visiting sites during the planning phase of an audit of efficiency, performance auditors may come across information or situations that suggest that the achievement of efficiency is at risk in a given program or organization. In such cases, auditors should document their observations and obtain additional information as required.
Conducting interviews is a key evidence-gathering technique for performance auditors. While auditors can prepare for an interview by reading piles of documents and drafting a structured questionnaire, to be effective they also need to go to the interview with the right attitude.
Today's technologies are changing how we communicate and access new information at breakneck speed. Smart phones, tablets and computers are significantly altering how we read and learn. Technology has also changed how reports are—or should be—written. Gone are the days of long, dry, dense reports. To keep people's attention—and keep people reading—we need to think differently about how we write and present information.
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