The colleagues of the Chamber of Accounts of the Republic of Azerbaijan completed international training 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 conducting pilot IT audit was considered. In this regard, based on risk assessment by delegation members the auditee and the information system to be used were chosen. Later on, relevant audit plan was prepared and the delegation participated at the meeting held in Ankara, hosted by TCA on July 2-6, 2018 to discuss it with foreign colleagues. During the meeting each audit plan was considered by colleague organization representative and it was decided to conduct audits on final plans.
In the last phase of the training programme discussion of conducted pilot audits was intended. Therefore, regional meeting of team leaders from each SAI was held on April 1-5, 2019 in Bangkok, Thailand. 25 SAIs were represented in the meeting hosted by State Audit Office of Thailand. All participants including the representative of the Chamber of Accounts of the Republic of Azerbaijan gave information on audits and their outcomes. In the meeting challenges faced during audits of information technologies and their solution were discussed. Also, the participants discussed and shared their experience on current data analysis techniques within audit activity, Big Data usage, visualization in data analysis etc.
Participants were awarded with international Certificates on “IT Audit” at the end of training programme held by ASOSAI Capacity Development Programme. It is noteworthy that training programme was held for the first time in the depicted format and considering successful result of this initiative ASOSAI Governing Board decided to start the second training program. The new program is expected to cover “Audit of Sustainable Development Goals”