SAV encourages the application of information technology in auditing activities

On 9 October 2017, a seminar on the process of creating, archiving and exploiting electronic audit records was held by Information Technology Centre (IT Centre), a service delivery unit of the SAV.

Chairing the seminar, Deputy Auditor General of SAV, Mr. Nguyen Quang Thanh said that the process of creating, archiving and exploiting electronic audit records is expected not only to store the documents related to auditing activities online but also to add value to auditing activities.
 
The objectives of developing digitization software are to centrally store the data collected from the audited entities during the pre-audit and audit process; creating and maintaining electronic audit records in accordance with SAV’s regulations; creating a digital data warehouse for the existing paper audit dossiers of the SAV.
 
The software consists of two modules. The first one is central module at the server for creation and maintenance of the electronic audit records of the auditees and the whole sector. It stores the documents collected from the audited entities during the pre-audit phase. The audit team, the auditing unit and functional departments are entitled to exploit the information according to the assigned authority.
 
The second module is at personal computers which are installed independently at the auditor's personal computers, enabling them to digitize, store, manage and retrieve personal audit documents and records as well as send the documents to the audit team for the purpose of creating audit records.
 
The process of creating, archiving and exploiting the electronic audit records shall be carried out according to the following steps: digitizing, creating and archiving documents. This process is implemented through 4 stages which indicate the right to exploit the materials and the time of digitization and creating materials.
  
In order to put the software into operation, the Deputy Auditor General requested the IT Centre and software development partners to quickly complete the software then to report to SAV leaders and introduce to all SAV units.