Scoping an Internal Audit or UDA Program
{"Image DocumentName": "Scoping an Internal Audit or UDA Program", "Image ImageDescription": "Determine the population of UDAs for Audit. Management may call for a review of specific, known UDAs (e.g., those that support journal entries) or it may require the identification of all steps and tools used to support business processes. In either case, if management does not maintain a consolidated list of UDA applications, the auditor may, in the role of consultant, guide management on how to identify and inventory UDAs by evaluating business process documentation such as business process flows and procedural narratives. Other techniques that management may consider for identifying the UDA population include: The use of a search capability to identify spreadsheet and database file tags within all or specific file directories related to a business process. Use of purchased software tools to detect UDA populations. (See section 4.1 for UDA discovery tool attributes and capabilities) Review of reports identifying manual journal entries, which likely are supported by a UDA Determining and Defining the User developed Application Population. Management may call for a review of specific, known UDAs (e.g., those that support journal entries) or it may require the identification of all steps and tools used to support business processes. In either case, if management does not maintain a consolidated list of UDA applications, the auditor may, in the role of consultant, guide management on how to identify and inventory UDAs by evaluating business process documentation such as business process flows and procedural narratives. Other techniques that management may consider for identifying the UDA population include: \u2022 The use of a search capability to identify spreadsheet and database file tags within all or specific file directories related to a business process. \u2022 Use of purchased software tools to detect UDA populations. (See section 4.1 for UDA discovery tool attributes and capabilities.) \u2022 Review of reports identifying manual journal entries, which likely are supported by a UDA.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}