I am PM of installing electronic working papers into our audit shop. My boss told me to make sure that the installation would pass a QAR. Where would I find software installation with regards to the IIA QAR? I'm not sure how this should be handled. Any information would be appreciated.
I could be wrong, but don't think the ISPPIA makes a distinction. To pass a QAR, the Standards for working papers have to be met regardless of the media in which working papers are created and maintained.
A well set up system will enhance your ability to pass a QAR. An electronic working paper system that was hastily set up, or with all the major control points by-passed, will cause you headaches. Just apply normal IT audit controls to your audit department software and you should be fine.
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Dan Integrity can be defined as your moral soundness. A test for integrity - Do your actions match your words?
QAR doesn't go this deep (based on my reading of the 6th edition of the QAR Manual and on experience on QAR teams). As Dan says, if you approach(ed) the installation like an IT project - find out what users want, check the software to be sure it delivers that, and make sure the files in the application are secure - I'd expect you to pass the QAR. A thought on Mark's comment - the 2012 version of IPPF, when it talks about workpapers, is more about them being logical and complete; not so much what form they are in, or initialling every page.
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Gary Opinions are mine. Noone else is responsible.
Wednesday January 20, 2010 2:03 PM
