The colleagues of the Chamber of Accounts of the Republic of Azerbaijan attended international programme organized by ASOSAI for 2018-2019 years on Audit of Information Technologies. The training programme included theoretical and practical parts. The theoretical part beginning since February 2018 continued 9 weeks and held as distant e-training. This part more than 70 participants from SAIs of Asian region was attended. The delegation of each SAI has gone through 7 modules as below:
- Module 1 – Application of information technologies during audit process, internal control system and familiarity with risks;
- Module 2 – IT auditing process and audit planning matrix;
- Module 3 – IT governance;
- Module 4 – IT preparation and maintenance;
- Module 5 – IT operations, maintenance and support;
- Module 6 – “Big data” and acquaintance with data analysis;
- Module 7 –Audit plan design.
The delegation of the Chamber of Accounts concluded the modules of training and were succeeded to pass for the next stage after the evaluation by organizers. As the next step of training programme pilot IT audit conducting was considered. In this regard, based on risk assessment by delegation members the auditee and the information system to be used was chosen. Later on, relevant audit plan was prepared and for its discussion with foreign colleagues, the delegation participated at the meeting held in Ankara, hosted by TCA on July 2-6, 2018.
The meeting in Ankara was attended by the delegation from SAIs of Kuwait, Qatar, Russia, Afghanistan, Jordan, Turkey and Pakistan alongside with Azerbaijani delegation. The expected audit events covers the various systems used in following countries: information system of university, information system of tax ministry, information system of SAI, information system of oil company, information system of responsible state entity on social allowances. During the meeting each audit plan was considered by colleague organization representative and it was decided to conduct audits on final plans.
During the meeting on review and implementation of audit plans the opportunity was created for exchange of experience on IT audit and application of IT in audit activity. Thus, during the meeting held between the Chamber of Accounts of the Republic of Azerbaijan and Turkish Court of Accounts broad information was given on information systems used in Turkey.
It was also decided at the meeting that after pilot audit conducted by participating delegation the conclusive meeting as the final event of training programme will be held in Thailand in 2019. The people who will attend all the training events will be provided with international certificates on IT audit as a result.