eAuditing Fundamentals

Shauna Wilson, J.P. Russell

Description

The purpose of this book is to provide hands-on guidelines for using electronic communication tools as part of the auditing process.
The pros and cons of conducting e-audits and their consequences will be reviewed. There are situations when e-auditing techniques are more efficient, and other times they may be less efficient and even lead to questionable audit report conclusions. In this book we provide proven techniques for conducting remote audits (eAudits) and explore eAuditing practices to help organizations make informed decisions regarding their use. A ten point eAudit program implementation checklist is included with the book. Combined, the two authors have over 20 years’ experience conducting remote audits and using virtual communication technologies.

Sujets

• Financial
• Accounting
• Economie gestion
• risk management
• Economics
• Business

Informations

• Publié par: ASQ Quality Press
• Date de parution: 27 décembre 2012
• Nombre de lectures: 0
• EAN13: 9781636940847
• Langue: English

Extrait

e Auditing Fundamentals



Also available from ASQ Quality Press:
The ASQ Auditing Handbook , Fourth Edition
J.P. Russell, editor
The Process Auditing and Techniques Guide , Second Edition
J.P. Russell
ISO Lesson Guide 2008: Pocket Guide to ISO 9001-2008 , Third Edition
Dennis R. Arter and J.P. Russell
Quality Audits for Improved Performance , Third Edition
Dennis R. Arter
The Internal Auditing Pocket Guide: Preparing, Performing, Reporting, and Follow-Up, Second Edition
J.P. Russell
Auditing Beyond Compliance: Using the Portable Universal Quality Lean Audit Model
Janet Bautista Smith
Process Driven Comprehensive Auditing: A New Way to Conduct ISO 9001:2008 Internal Audits , Second Edition
Paul C. Palmes
AS9101D Auditing for Process Performance: Combining Conformance and Effectiveness to Meet Customer Satisfaction
Chad Kymal
To request a complimentary catalog of ASQ Quality Press publications, call 800-248-1946, or visit our Website at http://www.asq.org/quality-press.


e Auditing Fundamentals
Virtual Communication and Remote Auditing
J.P. Russell
Shauna Wilson
ASQ Quality Press
Milwaukee, Wisconsin



American Society for Quality, Quality Press, Milwaukee 53203
© 2013 by J.P. Russell
All rights reserved. Published 2013

Library of Congress Cataloging-in-Publication Data
Russell, J. P. (James P.), 1945-
Eauditing fundamentals : virtual communication and remote auditing / J.P. Russell, Shauna Wilson.
p. cm.
Includes bibliographical references and index.
ISBN 978-0-87389-848-5 (pocket guide, soft cover : alk. paper)
1. Auditing—Data processing. I. Wilson, Shauna, 1959- II. Title.
HF5667.12.R87 2013
657 ’ .45—dc23 2012044336

ISBN: 978-0-87389-848-5
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ASQ Mission: The American Society for Quality advances individual, organizational, and community excellence worldwide through learning, quality improvement, and knowledge exchange.
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To place orders or to request ASQ membership information, call 800-248-1946. Visit our website at http://www.asq.org/quality-press.


List of Figures and Tables
Table 1.1 Virtual workforce.
Table 1.2 What eAuditing is and is not.
Figure 1.1 Potential travel expenses and lost income.
Figure 1.2 Key events leading to global trade.
Figure 1.3 Technological advances since the 1970s.
Figure 1.4 Communications may change or disappear when transitioning to a virtual office.
Figure 2.1 The communication process.
Figure 2.2 The three stages to building trust.
Figure 2.3 Steps in the appreciative inquiry method.
Figure 2.4 Flowchart of sequential questioning format.
Figure 2.5 The two dominant communication methods.
Figure 2.6 Communication media and types.
Figure 3.1 Example of virtual meeting room menu bar.
Table 3.1 Collaborative meeting tools for use in e Auditing.
Figure 3.2 Virtual meeting room opening meeting screen.
Figure 3.3 Virtual opening meeting process.
Figure 3.4 Online meeting sign-in sheet.
Figure 3.5 Virtual meeting software collaborative tools.
Figure 3.6 Changing presentation permissions.
Figure 3.7 e Auditing process.
Figure 3.8 Virtual whiteboard example.
Table 3.2 Pros and cons of using e-mail for record keeping.
Figure 3.9 Internet office portal example.
Table 3.3 Common features and uses of online offices.
Table 3.4 Summary of report issues and concerns.
Figure 4.1 Three components necessary for successful remote viewing.
Table 4.1 Visual tools comparison matrix.
Figure 4.2 Laptop/tablet with inward- and outward-facing cameras.
Figure 4.3 Download times at various internet speeds.
Figure 4.4 Collaborative room layout example.
Figure 4.5 Your sound test meeting checklist.
Figure 4.6 Video whiteboard example from a drying area.
Figure 4.7 Panoramic operational review technique.
Figure 4.8 Side-step operational review technique.
Figure 4.9 Station detail.
Figure 5.1 Remote workforce distribution example.
Table 5.1 Strengths and weaknesses of face-to-face audit model.
Table 5.2 Strengths and weaknesses of e Audits.
Figure 5.2 Hybrid audit model example.
Table 5.3 Strengths and weaknesses of hybrid audit model.
Figure 5.3 e Auditing process model.
Figure 5.4 e Auditing process steps.
Figure A.1 Panoramic operational review technique.
Figure A.2 Process flow view side-step approach.
Figure A.3 Station detail.


Preface
The purpose of this book is to provide hands-on guidelines for using electronic communication tools as part of the auditing process. The pros and cons of conducting e-audits and their consequences will be reviewed. There are situations when e-auditing techniques are more efficient, and other times they may be less efficient and even lead to questionable audit report conclusions. In this book we provide proven techniques for conducting remote audits ( e Audits) and explore e Auditing practices to help organizations make informed decisions regarding their use. Combined, the two authors have over 20 years’ experience conducting remote audits and using virtual communication technologies.


Chapter 1: Introduction to the e Auditing Process
Identify environmental driving forces, issues, and important terms related to our virtual world:
• Characterize the virtual environment, telecommuter workforce, and remote auditing
• Review environmental driving forces
• Identify current challenges while working remotely
• Identify fundamental components to be successful
Virtual Organization and the Telecommuter
A virtual organization employs a workforce that conducts business across time zones, geographic borders, and cultures. Another dimension of a virtual organization is that it can include partnerships with other companies, even competitors, for purchasing OEM parts or for contracting business functions like human resources or internal auditing from subject matter experts. Virtual organizations can be ongoing or only temporary. Temporary virtual organizations may disband when the project is complete, like a rock and roll concert tour or an election staff. Companies, however, now depend on the flexibility, increased productivity, and agility virtual organizations offer, along with a reduction in absenteeism, overhead and travel expenses, and improved morale. It’s looking like virtual organizations are here to stay.
A statistic from The Week magazine indicates that in 2011, a growing one-third of U.S.-based companies employed 72 million telecommuters . Another statistic (www.teleworkresearchnetwork.com) worth mentioning is that 40% of the workforce does jobs that could be done from home. This reflects the growth of the virtual working environment. A telecommuter conducts work from a home, a telework center, or another location other than the main office. When auditing different companies, you will find that each has its own telecommuter description, but Table 1.1 shows a few telecommuter types with associated descriptions from the Hudson Institute Center for Workforce Development.

e Auditing—Auditing Remotely
When you start talking about remote auditing—or e Audits—with a group of auditors, you will hear plenty of strong opinions. Some auditors are vehemently opposed to the practice, while others are open to the idea (J.P. Russell, “Auditing in Virtual Environments,” Quality Progress , January 2011). The obvious benefit of e Auditing is more efficient use of resources. e Auditing techniques can save auditor travel time and expenses, while improving efficiency (J.P. Russell, “Auditing in Virtual Environments”). When doing e Audits, practitioners have said they understand the business systems better than when conducting face-to-face audits, especially when the on-site audit involves being taken to a conference room to review binder after binder of procedures and records.
Generally, e Auditing has the potential to assist in many ways, such as helping companies to solve their online communication issues. If communication issues stem from limited training for remote workers, an e Audit would have exposed this gap. Another benefit of e Audits could result from replicating the new emerging online workforce’s environment. Auditors would become more familiar with how to communicate virtually to better understand the communication issues affecting these online management systems. e Auditing could help to streamline and maintain websites, documentation, and record control in the online environment through scheduled reviews. Last but not least, e Auditing is a socially responsible alternative by reducing the consumption of energy and other resources.
Is/Is Not
Understanding what e Auditing is and is not (see Table 1.2) will help you understand more about this emerging auditing technique. Most people really don’t know what to expect.

Driving Forces
Within the past 12 years, we have all changed work habits due to three major events: 9/11 permanently impacted the economics of travel; the international marketplace changed