{"id":81694,"date":"2021-02-08t12:00:18","date_gmt":"2021-02-08t17:00:18","guid":{"rendered":"https:\/\/48e130086c.nxcli.net\/?p=81694"},"modified":"2021-03-02t20:38:15","modified_gmt":"2021-03-03t01:38:15","slug":"the-case-for-digital-auditing","status":"publish","type":"post","link":"\/\/www.g005e.com\/2021\/02\/08\/the-case-for-digital-auditing\/","title":{"rendered":"the case for digital auditing"},"content":{"rendered":"<p><strong><a href=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2016\/04\/businesswomantabletspreadsheet_adobestock_97078437.jpeg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-48812\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2016\/04\/businesswomantabletspreadsheet_adobestock_97078437-424x283.jpeg\" alt=\"\" width=\"424\" height=\"283\" srcset=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2016\/04\/businesswomantabletspreadsheet_adobestock_97078437-424x283.jpeg 424w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2016\/04\/businesswomantabletspreadsheet_adobestock_97078437.jpeg 300w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2016\/04\/businesswomantabletspreadsheet_adobestock_97078437.jpeg 600w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2016\/04\/businesswomantabletspreadsheet_adobestock_97078437.jpeg 648w\" sizes=\"auto, (max-width: 424px) 100vw, 424px\" \/><\/a>it&#8217;s time for some outside help.<br \/>\n<\/strong><\/p>\n<p><i>by roman h. kepczyk<\/i><\/p>\n<p>traditional audit practices use the previous year\u2019s audit programs and processes updated for the current year as their standard operating plan. eventually this can lead to a significant amount of \u201coverauditing.\u201d breaking this habit is difficult as every level of staff has been trained in the manual processes and falls back on them when deadlines approach.<\/p>\n<blockquote><p><b>more: <\/b><a href=\"\/\/www.g005e.com\/2021\/02\/01\/what-your-auditors-need-in-the-field\/\">what your auditors need in the field<\/a> | <a href=\"\/\/www.g005e.com\/2021\/01\/27\/the-value-of-firm-procedures-manuals\/\">the value of firm procedures manuals<\/a> | <a href=\"\/\/www.g005e.com\/2020\/12\/28\/retaining-documents-how-long-and-who-decides\/\">retaining documents: how long and who decides?<\/a> | <a href=\"\/\/www.g005e.com\/2020\/11\/16\/the-case-for-wireless-broadband-access\/\">the case for wireless broadband access<\/a> | <a href=\"\/\/www.g005e.com\/2020\/10\/06\/optimize-your-office-software\/\">maximize your office 365 roi<\/a> | <a href=\"\/\/www.g005e.com\/2020\/09\/14\/how-the-cloud-impacts-server-replacement\/\">how the cloud impacts server replacement<\/a><br \/>\n<strong><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-49700\" src=\"http:\/\/4f2bur4nuye2cgakm2rm61qk.wpengine.netdna-cdn.com\/wp-content\/uploads\/2016\/08\/yellow_key_clip_art-e1375897299811-36p-hi-1-e1470686574894.jpg\" alt=\"goprocpa.com\" width=\"39\" height=\"16\" \/><span style=\"color: #b79c00;\">exclusively for pro members. <\/span><\/strong><span style=\"color: #b79c00;\"><a style=\"color: #b79c00;\" href=\"\/\/www.g005e.com\/wp-login.php?redirect_to=\/\/www.g005e.com\/2021\/02\/08\/the-case-for-digital-auditing\/\">log in here<\/a> or <a class=\"external\" style=\"color: #b79c00;\" href=\"http:\/\/goprocpa.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">2022世界杯足球排名 today<\/a>.<\/span><\/p><\/blockquote>\n<p>many firms have rightfully transitioned to digital \u201cdocument container\u201d applications such as caseware, wolterskluwer\/cch engagement and thomson reuters engagement cs. not all of these firms have changed their approach to reviewing progress on the audit and the financial reporting on a computer screen in a digital format.<br \/>\n<!--more--><br \/>\nusing only the computer and digital files requires a radical change in every aspect of audit production and it is recommended that firms bring in someone from the outside to streamline audit production with digital tools. this can be accomplished by hiring a manager with extensive paperless auditing experience from another firm or using audit efficiency consulting organizations such as thomson reuters\u2019 auditwatch, auditsense and accountabilityplus who not only understand risk assessment but the optimization of digital audit tools and processes.<\/p>\n<p>these groups have documented best practices for every step of audit from the rollover of the previous year\u2019s financial reports through the digital delivery of the final report, all in an electronic format. studies have shown firms experiencing 10 percent or more increased productivity immediately, which usually covers the firm\u2019s initial investment. by documenting these procedures as part of the firm\u2019s departmental procedures manuals, this information will be available to all new hires for training, as well as being made available to personnel in the field, which further promotes adherence to firm standards. these groups can also discuss the advantages of having work programs that integrate directly with the engagement applications.<\/p>\n<p>both wolterskluwer\/cch and thomson reuters have made significant strides in integrating tools into a single comprehensive audit suite, which the cpafma 2017 paperless benchmark survey found 60 percent of the firms had adopted. firm audit departments should compare the capabilities of thomson reuters\u2019 web-based advanceflow audit container integrated with ppc smart practice aids against wolterskluwer\/cch\u2019s engagement binder with knowledgecoach tools to see if a switch is warranted in the year ahead. for firms that only perform compilations and reviews, cpa.com has rolled out a comprehensive cloud-based suite called onpoint pcr.<\/p>\n<p><strong>recommended action:<\/strong> hire formal digital audit efficiency organization and document processes within audit procedures manual.<\/p>\n","protected":false},"excerpt":{"rendered":"<p><strong>it&#8217;s time for some outside help.<\/strong><br \/>\n<em>by roman h. kepczyk<\/em><br \/>\n<em><a href=\"\/\/www.g005e.com\/shop\/qop\/\">quantum of paperless: technology guide &amp; checklist<\/a><\/em><\/p>\n","protected":false},"author":1342,"featured_media":59128,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","footnotes":""},"categories":[1363,3120,3002,2306],"tags":[120,629],"class_list":["post-81694","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-featured","category-pro-member-exclusive","category-special","category-tech-and-fintech","tag-tech","tag-technology"],"acf":[],"yoast_head":"<!-- this site is optimized with the yoast seo plugin v24.0 - 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