Designing and Achievement of a Software for Public Internal Audit Use

Author:Adrian VINTILESCU BELCIUG, Ph. D. Student, Daniela CREŢU, Ph. D. Student, Carmen GEGEA, Ph. D. Student, Valentin MAVRODIN, Ph. D. Student

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Keywords:public internal audit, UML modeling, computer-assisted audit techniques

Abstract:
Designing an integrated information system of risk management and effective deployment of public internal audit would allow auditors to carry out a variety of activities being assisted during their mission.\r\nGiven the Law no 672/2002 on public internal audit and it’s implementing rules this article will present a specific software for public sector of internal audit.\r\nAlthough there are other computer applications (such as Pentana or Autoaudit) this program is designed to fold on the Romanian legislation in the matter.\r\nThe application includes modules for collecting data on the organization (name, type, auditors), the audit mission (objectives, auditable objects), carrying out specific risk assessment and planning and implementing appropriate controls testing.\r\nDesigning such a system has required a design object that was made using UML, followed by a Microsoft Access implementation.\r\nThis program represents a tool for public internal auditor, but, at the same time, it offers the possibility of elaborating studies on the national issued databases with the immediate purpose of increasing the public internal audit ability to create added value.\r\n

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