ICT-tools
PROSIT – developed by the OAG, process-oriented IT audit tool
TOMAS – developed by the OAG, transmits transaction data from the budget, the main ledger and the payroll system
IDEA – data collection and analysis
Others:Microsoft Office (Word, Excel, PowerPoint)
Microsoft Outlook (e-mail, calendar)
MOR – mobile communication
Intranet
Internet
TOMAS transfers transaction data from the enterprise to the OAG (black arrow) at least four times a year, from the budget, the main ledger and the payroll system. At the OAG, this information is used in:
- PROSIT (blue arrows), particularly in the planning phase. The data are updated later in the year, and adjustments are made to the audit (account-level data)
- IDEA (yellow arrows), for analytical controls and detailed substantive testing (transaction-level data)