Montana Legislative Audit Division Joe Murray Presenter

1
Montana Legislative Audit DivisionJoe Murray -
Presenter

• Electronic Workpapers Using Microsoft Office

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Reason for Move to Electronic Workpapers

• Increase efficiency
• Decrease duplication
• New generation auditors
• Use Microsoft Office
• Word, Excel, Access, etc.

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Why We Use Microsoft Office?

• Low cost (existing software met needs )
• Documentation already exits
• Small staff (12 people)
• Familiar with software (user-friendly)

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Implementation

• Started with small (pilot) projects
• Working group
• Developed policies/guidelines
• Moved to all projects
• 100 in place
• Only used by Performance Audit staff
• Resistance by Financial IT staff

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Why Have Some Resisted?

• Future use of software questionable
• Govt does change quickly/often
• Not enough memory for storage
• More than enough-more added
• Dont like change
• Wont have choice
• Analyzing other packages

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MS Office E-Workpapers

• Create folders where work is saved
• Use MS Office applications
• Word, Excel, Access, Outlook, etc
• Other applications
• Scanners to create Pdf files
• Save websites
• Save e-mails

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MS Office E-Workpapers

• Hyperlinks provide link between documents
• Excel spreadsheet provides index
• Organized by subject folder
• Supervisor review
• Report drafts

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Example of Electronic Folders
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Electronic Index
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Benefits Challenges

• Challenges
• Workpaper organization
• Creative documentation and review
• Office-wide buy in
• Workpaper security- shared storage

• Benefits
• Low cost
• User-friendly
• Agencies provide compatible info/data
• Easy implementation
• Use existing applications

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On-Going Improvements

• Implemented standardized folders
• Created consistency in workpaper organization
• Thumbdrives
• Used if secure data needed
• Back-up

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Standardized Folders Now Used
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End of Audit (Workpaper Archive)

• Archive directory CD
• Immediate/easy access when needed
• Follow records retention requirements

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Montana Legislative Audit DivisionJoe Murray -
Presenter

• Electronic Workpapers Using Microsoft Office