DIY Audit Tools
36th NSAA ANNUAL CONFERENCE
OBJECTIVE
To show audit tools that provide
audit efficiency in your
organization that you can do on
your own
AGENDA
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Audit Efficiency Tools
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Excel Dashboard Reporting

Shared Databases
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Audit Utilities
CAFR
Risk Suite Automation
Power Pivot
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Formulas
Graphs
Dynamic Graphs
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Do Not Pay List
TAG
Minnesota’s SOA
Minnesota’s Open Data
Data.gov
◦ Data background
◦ File layout format
◦ Excel macros VBA
◦ Utilities Purpose
AUDIT UTILITIES
AUDIT UTILITIES
AUDIT UTILITIES
 100%
coverage of the general ledger detail
 Regular samples & Single Audit Samples
 Menu options to filter the data into different
data types
AUDIT UTILITIES
 Balance
sheet
 Reconciliations
 Operation statement
 Budget Import
 Address comparison
 Fraud Tests
AUDIT UTILITIES
◦ File layout format
◦ Excel macros VBA
◦ Utilities Purpose
AUDIT UTILITIES
General Ledger Utility
 Compares
payroll for employees being paid out
of multiple payroll lines items
 Compares
records
 Employee
general
ledger
records
Payroll Summary
General Ledger Utility
to
payroll
◦ Data background
◦ File layout format
◦ Excel macros VBA
◦ Utilities Purpose
CAFR
CAFR
 Excel
Workpapers
 Draft statements
 Materiality
 Major Fund Determination
CAFR
 Macros
 VBA
is built-into office products
 Allows
 Easy
allows simple tasks to be repeated
consistency for the whole staff
programming language to learn
Why vba macros?
 Custom
tickmark
 Creates
shortcuts to commonly used
items
 Updates
 Check
links
links
Custom Toolbar
AUDITING
STANDARDS
104 – 111
RISK SUITE
SINGLE AUDIT
PowerPivot
Excel dashboard
Excel dashboards
Excel dashboard
Formulas

small; index; rank; sumifs; named
ranges
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Dynamic data
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data connection; macro refresh data
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Building the graphs
Excel DASH Board reporting
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RANK Function
Returns the rank of a number in a list of numbers.
RANK(number, NamedRange)
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SUMIFS Function
Adds the cells in a range that meet multiple criteria.
Sumifs(sum_range, criteria_range1, criteria1,
criteria_range2, criteria2)
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SMALL Function
Returns the smallest value in a data set.
SMALL(NamedRange, k)
INDEX Function
Returns the reference of the cell at the intersection of a
particular row and column.
 INDEX(reference, row_num, column_num, area_num )
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Excel Dash board reporting
Excel dynamic data
http://www.visualliteracy.org/periodic_table/periodic_table.html
Graphs
I LIKE BIG DATA
AND I CANNOT
LIE
Building a 21st Century Digital Government
that charged the Federal Chief information
Officer (CIO) with developing and
implementing a comprehensive
government-wide strategy to deliver better
digital services to the American people.
The goal is to integrate Do Not Pay into
your existing business processes by
providing your agency access to current
and relevant data to help make an award or
payment decision.
DO
NOT PAY
Data Sources Currently Available
 Excluded Party List System - Private (EPLS)
with an Office of Foreign Asset Controls (OFAC)
feed
 Death Master File - Public (DMF)
 List of Excluded Individuals/Entities - Public
(LEIE)
 Excluded Party List System - Public (EPLS)
 Debt Check
 Central Contractor Registration (CCR)
 Office of Foreign Assets Control (OFAC) feed
DO
NOT PAY
How it works
Provides users with an internet-based, one
stop shop for their data needs. Agencies
can select the best searching methods to
incorporated into their business processes.
TAG - Tennessee
 Minnesota OPENDATA
 DATA.GOV – Federal Government

OPEN GOVERNMENT
Questions