CCH TeamMate - Internal Audit

INTERNAL AUDIT
CCH TeamMate
User Guide for Curtin Auditors
Version 1.9 – 14 May 2012
Not to be copied or reproduced without the permission of the Director Internal Audit, Curtin
University.
Contents
EWP SYSTEM ACCESS.............................................................................................................................. 4
HOW TO LOGIN TO CCH TEAMMATE (EWP) ........................................................................................ 4
PLANNING AND EVALUATION ................................................................................................................. 6
HOW TO SET UP A NEW AUDIT ........................................................................................................... 6
HOW TO ADD TEAM MEMBERS TO THE PROJECT ...............................................................................10
HOW TO GET AN EXISTING AUDIT PROGRAM FROM TEAMSTORE CENTRALISED DATABASE ..............12
HOW TO GET AN EXISTING AUDIT PROGRAM FROM AUDITNET OFFLINE DATABASE ..........................14
HOW TO CREATE NEW SECTIONS IN AN AUDIT PROGRAM .................................................................17
HOW TO CREATE A NEW PROGRAM STEP IN A SECTION OF AN AUDIT PROGRAM..............................19
HOW TO CREATE AND LINK RISK DATA TO PROGRAM STEPS ..............................................................21
VERIFICATION........................................................................................................................................25
HOW TO INPUT AUDIT WORK TO THE GENERAL SECTION ..................................................................25
HOW TO ADD OR IMPORT A DOCUMENT INTO AN EWP WORKING PAPER .........................................26
IMPORT A BLANK TEMPLATE INTO AN EWP WORKING PAPER........................................................27
IMPORT AN EXISTING EXTERNAL ELECTRONIC DOCUMENT INTO AN EWP WORKING PAPER ..........28
DRAG AND DROP AN EXISTING EXTERNAL ELECTRONIC DOCUMENT INTO AN EWP WORKING PAPER
......................................................................................................................................................30
IMPORTING PDF FILES....................................................................................................................31
HOW TO LINK TO AN EXISTING PROJECT DOCUMENT FROM WITHIN AN EWP WORKING PAPER........31
HOW TO CREATE A NEW AUDIT ISSUE ...............................................................................................33
AUDIT REPORTING.................................................................................................................................37
AUDIT REPORTING TEMPLATE ...........................................................................................................37
AUDIT REPORT GENERATION (INITIAL DRAFT) ....................................................................................37
AUDIT REPORT GENERATION (FURTHER DRAFTS)...............................................................................40
AUDIT REPORT GENERATION (FINAL REPORT TO BE ISSUED FROM OUTSIDE EWP) ............................41
AUDIT PROJECT REVIEWS ......................................................................................................................43
WHAT ARE COACHING NOTES? ..........................................................................................................43
ADDING COACHING NOTES ................................................................................................................43
RESPONDING TO COACHING NOTES ..................................................................................................44
CLEARING A COACHING NOTE............................................................................................................45
AUDIT PROJECT STATUS.........................................................................................................................46
SNAPSHOT OF AUDIT PROJECT...........................................................................................................46
AUDIT PROJECT SIGNOFFS .....................................................................................................................47
HOW TO SIGNOFF THAT AUDIT WORK HAS BEEN “PREPARED” (READY FOR REVIEW) ........................47
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HOW TO SIGNOFF THAT AUDIT WORK HAS BEEN “REVIEWED” ..........................................................48
HOW TO DO BATCH SIGNOFFS ...........................................................................................................48
AUDIT PROJECT COMPLETION ...............................................................................................................50
FINAL DRAFT REPORT ISSUED FOR COMMENT ...................................................................................50
MANAGEMENT RESPONSES RECEIVED ...............................................................................................50
FINAL REPORT ISSUED .......................................................................................................................50
IMPLEMENTATION TRACKING............................................................................................................51
PROJECT FINALISATION......................................................................................................................51
STORING FINISHED PROJECTS IN THE TEAMSTORE.................................................................................53
HOW TO CREATE A NEW CABINET IN TEAMSTORE .............................................................................53
HOW TO EXPORT A COMPLETED PROJECT TO TEAMSTORE ................................................................55
TIPS .......................................................................................................................................................59
BACKUPS ...........................................................................................................................................59
EXITING FROM A SECTION .................................................................................................................60
EXITING FROM A WORKING PAPER ....................................................................................................60
CCH TEAMMATE USER COMMUNITY .....................................................................................................61
SYSTEM SUPPORT ..................................................................................................................................63
APPLICATION SOFTWARE...................................................................................................................63
SOFTWARE INSTALLS / DB PROBLEMS................................................................................................63
NOTE 1: The official CCH Team Mate EWP User Guide for Curtin Auditors is found on J drive at
J:\ODVC\PQ\AUDIT\OPERATIONAL MANAGEMENT\Procedures\CCHTeam Mate Manual.
NOTE 2: Further detailed information on CCH TeamMate may be obtained from various CCH TeamMate user guides which are
available by clicking on the HELP button while logged into the relevant system module.
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EWP SYSTEM ACCESS
HOW TO LOGIN TO CCH TEAMMATE (EWP)
•
Click on the TeamMate LaunchPad icon on your desktop:
•
Click on the TeamMate EWP link:
•
Enter your login and password when requested to do so (see below). If you are unable to
login or have forgotten your password, refer to the Director Internal Audit.
NOTE: For new users, a default password is set and the user is requested to change this
password upon logging in for the first time.
•
You should then be brought to the main TeamMate Explorer web page:
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•
Proceed to the following sections, depending on what you want to do next.
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PLANNING AND EVALUATION
HOW TO SET UP A NEW AUDIT
•
Each new audit is referred to as a “Project”. Assuming a project has not been set up already
(e.g. via TeamRisk), you will need to create one.
Start by clicking on the tab that says: xxxxx Audits (where xxxxx = year such as 2011, 2012
etc), on the main TeamMate Explorer screen:
•
•
Then click on the New tab at top of page:
The following page should appear:
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•
Enter the following:
Code:
The audit no. from the audit plan e.g. F1.16, MG.22 etc.
Name:
The audit name as per the approved audit schedule.
Entity:
‘Curtin University’ in all cases.
Start Date: Change the date to the start of the audit which should be either today’s date
or an earlier date.
Then hit the Next button.
•
Select the standard base template you want to use to create the new audit project, then hit
Next:
•
The following screen will then appear:
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Because the template already has Project Owner / Team Member from when it was originally
set-up, click Yes.
•
You will then be brought to a screen which will show the standard template for the type of
audit program selected. For normal audit programs, it is laid out in three main blocks
NOTE: The two-digit codes preceding each section cannot be amended, and the order of
presentation on the screen also cannot be changed:
PA: Planning and Administration section
AS: Reporting section
PG: Evaluation and Verification section
•
•
In the left hand column:
o
Section PA has all the regular standard audit working paper templates and can be added
to or amended as required.
o
Section AS is where raised audit issues and audit reports are stored, as well as some
limited working paper templates that can be added to or amended.
o
It is section PG that needs to be built up to reflect the risk-focused audit program which
will support the audit testing.
Modify the folder name commencing with A (for regular controls based reviews) or B (for
Business Unit audits). By doing a right click, change the default description to the program
no. and name of the audit being conducted e.g. MG.22 Curtin Foundation (do a rename by
right clicking on the folder name):
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NOTE 1: The folders under “A” and “B” are the equivalent of sections in a normal audit
program, each with its own control objectives, individual audit steps and final conclusion.
NOTE 2: You cannot change the first alphabetic character in the high level folder; it is always
“A” and “B”. If you create multiple successive audit programs in the Verification section, they
will automatically be set up to commence with C, D etc
•
Click on the Profile button at the top of left hand corner of the screen. It is here where you
will input information regarding the audit scope, objectives etc:
•
Upon being taken to the Profile screen, there are several tabs which need to be accessed in
order to input relevant data concerning the audit program:
General:
General identifying information for the audit project.
Team:
Team members on the audit.
NOTE: Each project when first created also has three standard
guest accounts attached to it. These accounts enable internal
officers or external parties who are not associated with the
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project to review but not change its contents i.e. they are
READ ONLY accounts.
Schedule:
Estimated, scheduled, and actual start or end dates and
estimated, scheduled, and actual project costs and hours.
Objective:
The objective for performing the audit.
Scope:
The scope of the audit (that what is included and excluded).
Approach:
The approach to be taken in undertaking the audit.
Background:
Background information on the audit.
Distribution List:
List of officers who will receive the final major findings report.
Contacts:
Details of business contacts for this project. There must be at
least one primary contact but may be any number of
additional contacts.
Summary:
Enables you to select the Opinion (Red, Blue, Amber or Green)
Opinion from the available project lists. The overall Conclusion
to the audit also needs to be entered here in the Summary
field at the conclusion of the audit, prior to issuing the final
audit report.
NOTE: The Final Risk field is not used.
Status and Milestones:
Status dates are key dates that record the progress of the
project, as you enter them during the course of the audit:
o
Planning – set when the project file is created
o
Fieldwork (initialized) – prevents the deletion of team
members, categories and editing of global Tickmarks.
o
Post Fieldwork (Draft Report) – If selected, the project file
will be scanned to check that all schedules and
procedures have been signed off and coaching notes do
not remain open. After the scan, you can set the file, with
the exception of the AS folder, as read only.
o
Responses Accepted – sets the actual date
o
Issued (Final Report) – sets the actual date
o
Implementation Tracking – will change all tracked
recommendations to pending state, send issues to
TeamCentral, and change the project file to read only.
HOW TO ADD TEAM MEMBERS TO THE PROJECT
•
If more than one auditor is working on the project, you can add these auditors as required.
First click on the Project Profile tab, Team tab and GET button:
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•
Select the first radio button on the screen that appears, then hit OK:
•
This will take you to TeamAdmin, where you must immediately click on the Search button in
order to list out the available user accounts:
•
Highlight the row with the auditor you require and hit OK:
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•
You will then be returned to the Project Profile in EWP with the selected auditor added to
the Project Team:
HOW TO GET AN EXISTING AUDIT PROGRAM FROM TEAMSTORE CENTRALISED
DATABASE
•
IF you are able to obtain a stored copy of the previous audit program, while in the EWP
browser, click on Tools, TeamStore Sharing, and then Get Programs.
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•
Select the TeamStore database (at the first radio button) and click on Next:
•
This will take you to the TeamStore database, where you then click on the audit program
you require and select Get at top of screen:
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•
On the next screen you have a number of options to choose. You will need to select Process
Mode (i.e. Batch) and then the destination of the audit program. In most cases, the option
Newly created folders in browser is sufficient. Click on Finish and your selected program will
then be imported into EWP and is available for review in the browser:
HOW TO GET AN EXISTING AUDIT PROGRAM FROM AUDITNET OFFLINE DATABASE
•
As a CCH TeamMate authorised user, Curtin has full and free access to the complete
database of “AuditNet” audit programs held on the internet. We regularly download the
latest version for use (as a Micrsoft Access DB). These programs are submitted by audit
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departments all over the world. To gain access, follow the same procedure as above but
when you get to the Select TeamStore screen, choose the second radio button and find the J
drive directory which holds the database i.e.
J:\ODVC\PQ\AUDIT\INFORMATION AND COMMUNICATION TECHNOLOGY\Compliance\CCH
TeamMate\Offline TeamStore\xxxxxx where xxxxx is the name of the latest AuditNet db.
Open it, then upon returning, click Next:
•
This will load the entire AuditNet DB into TeamStore where you can then peruse what is
available (here is a very small sample):
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•
Find the audit program you require, click on all the required squares, and then click on the
GET button at top left hand corner e.g. in the below example, we have selected Access
Controls:
•
This will take you back to the TeamStore Options screen in EWP where you are required to
enter details as described above, and then click on Finish – in this case, we have elected to
place the audit program in a separate folder:
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•
The program will be unpacked and placed after the last audit program section:
•
If the procedures in each program step don’t come out in the same format as the Internal
Audit standard working paper template, then it is a matter of cutting and pasting into your
own program, as required. In the example below, no major work is required in terms of
formatting:
HOW TO CREATE NEW SECTIONS IN AN AUDIT PROGRAM
•
To add a new section to the program, move your cursor over the Program no. and Name
folder, then click on New Folder icon in the top left hand corner of the project screen:
•
You will see a box appear in which you can create the Title of the section. You will also be
required to Assign someone to do the work (who in all probability will be you):
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•
Once you’ve done this and clicked OK, you will see a new section created in the left hand
column – the section is automatically numbered with the next consecutive number for the
default program using the previously assigned alphabetic character– in this case, A.3:
•
For the new section, click on the section link in the right hand column:
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•
You will see the following message displayed which it telling you that the audit section needs
to be populated with audit steps:
HOW TO CREATE A NEW PROGRAM STEP IN A SECTION OF AN AUDIT PROGRAM
•
Click on the green plus symbol in the top left hand corner, and a new audit step will be
created:
•
In doing this for the first time, the Program section screen will also appear in the right hand
column.
•
Click on the Program tab and a screen will pop up which will enable you to click on the
Objective tab. You can then input your Control Objective for the Program Section you just
created:
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•
You now have to create the new audit program step by naming it and describing the actual
audit procedure for testing controls. In this same location, you will also be able to input the
actual outcome of your audit testing for the program step (see next section below).
•
Right click on the program step name (New Item) to rename it to something that reflects the
audit step to be created e.g. Account Reconciliation, Logical Access Check etc.
•
Proceed to create a new audit step by inputting details under the following tabs:
Program Step:
Description of the compliance or substantive test
to be performed.
Justification for Sample Size Selected:
Description of sample size, based on the test
population, audit period and standard audit
sample frequency table location under the
Properties tab.
Key Staff / Requirements:
Who and what is required to do the test.
Notes:
Any relevant explanatory notes.
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•
Inherent Risk (hyperlink):
One or more hyperlinks to risks that are
addressed by the controls represented in this test
(see next section for more detail).
Properties:
Contains two tabs: one titled Location (i.e. where
you input the location at which the program step
is to be performed; and one titled Sample
Frequency (i.e. the table you use to determine
your sample size as stored in the Justification for
Sample Size Selected tab.
To continue to add new program steps, or delete existing ones, click on the green cross (for
adding) or red cross (for deleting) in the top left hand corner. Once you do this, you will see
new program step names appear in the left hand column titled New Item.
HOW TO CREATE AND LINK RISK DATA TO PROGRAM STEPS
•
Each program step must be formally linked to at least one (strategic, operational or
project) risk. Risks are created either via the TeamRisk module, or at the time of audit
program development/update. The following discussion centres on the later method.
•
The link to one or more risks for each audit program step is done via the Inherent Risk tab,
while creating/updating a program step:
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•
However, before creating the link to a risk, it is necessary to create the risk itself (if not
already done so). Therefore, click on the Risks and Controls tab on the bottom taskbar:
•
This will take you to a completely new screen.
NOTE: The high level folder name in the left part of the screen (“Curtin University”) is
automatically taken from the Entity name originally set up when the audit program was
created – it cannot be changed.
•
Here, by clicking on the red Add button situated at top of screen, you can create new risk
data, one risk at a time:
Click on the risk identifier in the left hand column and then input the following fields in the
right hand column that appears, as follows:
Risk:
A short title for the risk (no more than 5 words).
Risk No.
A unique number for the risk. Use the audit
program code (e.g. LR.14), followed by a number
Risk Type:
Type of risk selected from a drop down box (e.g.
strategic, operational, project).
Description:
A short description of the risk.
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Properties:
Information pertaining to the inherent (i.e. before
controls) risk rating of the risk, comprising
Consequence (from 1 to 5), Likelihood (from 1 to
5) from two drop down boxes and a Risk Rating
also selected from a drop down box (1-5). This
value is based on the combination of Likelihood
and Consequence, as per the University’s current
Council-approved Risk Matrix.
•
To now link the risk to a program step, first click on the risk name in the left hand column,
then click on Actions at top of screen, followed by Hyperlinks and Copy for Hyperlink. This
turns the risk into a hyperlink that can be pasted in the program step that you choose:
•
NOTE: Please do not also add controls from this screen and link them to risks. It is assumed
that the audit program step represents the controls to be tested.
Click on Close in the top left hand corner and return to the program step screen you were
previously working on.
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•
Once at the program audit step screen, click on the box inside the Inherent Risk tab:
•
Click on Actions at top of screen, followed by Hyperlinks and Paste as Hyperlink:
•
This creates a link to the risk from within the program step:
In this way, the same risk may be linked to from different steps in the audit program.
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VERIFICATION
HOW TO INPUT AUDIT WORK TO THE GENERAL SECTION
•
Section A.1 General is the standard section at the commencement of every audit program.
If you click on it, the first thing you will see is a link to the audit steps in the right hand
column:
•
Click on the A.1.PRG link in the right hand column to see the screen that comes up next. You
will notice the two standard audit steps on the left hand side of the screen (1.1 and 1.2). By
clicking on each of the two audit steps, you will see the Program Step screen come up which
shows the audit work to be performed:
•
Complete the audit work required for steps 1.1 and 1.2 by:
o
entering your work under the Working Paper tab (with any supporting documents
attached); and
o
developing a conclusion for the step under the Conclusion tab.
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•
Upon completing the work for both steps 1.1 and 1.2 under Section A.1, click on the Program
tab and enter the Conclusion for the whole program section. The conclusion should state
whether the management control objective(s) has/have been met for the program section
under review.
NOTE: No detailed audit findings or new audit work should appear in the Conclusion section.
HOW TO ADD OR IMPORT A DOCUMENT INTO AN EWP WORKING PAPER
•
Click anywhere inside the Working Paper screen, then click on the Add WP tab at the top of
the screen:
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•
You will see a screen that provides you with a range of options. The default tab that comes
up is Standard Templates:
IMPORT A BLANK TEMPLATE INTO AN EWP WORKING PAPER
•
If you click on (say) Excel Document in the Standard Templates screen, you will see a link
added to the area inside the Working Paper screen, which then enables you to input data to
a linked spreadsheet for a particular test:
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NOTE: Do not rename the link name here – wait until you go back to the main program
section to properly name it. To delete the link completely, first right click and choose the
required option.
•
Click on the link to open up the spreadsheet, perform the relevant test, and then save it –
your template document is then automatically embedded as part of your test for the
relevant program step.
IMPORT AN EXISTING EXTERNAL ELECTRONIC DOCUMENT INTO AN EWP WORKING PAPER
•
Click on the Import from File tab and you will see a screen which enables you to import an
existing file from your local or J drive:
•
Click on the Browse button to find the file you want from the relevant local or J drive
directory:
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•
Select the file and double click:
NOTE: You are able to rename the file to be imported by changing the text in the Title box.
•
You will see a link added to the area inside the Working Paper screen, which then enables
you to include supporting evidence or any other documentation as part of your particular
test:
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DRAG AND DROP AN EXISTING EXTERNAL ELECTRONIC DOCUMENT INTO AN EWP WORKING
PAPER
•
Bring up both the Windows Explorer screen and relevant Working Paper screen together,
click inside the screen where you want the link to go, then just drag and drop the required
file to the left and it will be positioned where you want it:
NOTE 1: The same thing can be done with emails in MS Outlook.
NOTE 2: When you bring across emails, please ensure they are properly named – this should
be done by right clicking and renaming it after you return to the main program section
screen.
Don’t just rely on the email subject header as the default name, as it may not make any
sense when listed as a document in EWP – see example of appropriate naming below:
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IMPORTING PDF FILES
•
When bringing across a PDF document into EWP, you will be asked whether the document
should be stored as a TeamImage file or a PDF. Use of the TeamImage file format prevents
any changes from being made to the document, though it is possible to annotate over it.
•
It is also more difficult to scroll down once imported as only one page at a time may be done,
whereas with a PDF, the page up and down buttons may be used to scroll up and down with
ease.
HOW TO LINK TO AN EXISTING PROJECT DOCUMENT FROM WITHIN AN EWP
WORKING PAPER
•
Where a document is used in multiple places in the audit, instead of re-importing it, it is
better to simply link to the document itself.
•
Click inside the Working Paper screen, then click on the Hyperlink tab at the top of the
screen:
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•
•
Click on the Link to ARC tab at the top of the screen:
Find the document you want to link to from within the Project and then click on Insert.
NOTE: It is not necessary to rename the existing Label:
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•
The existing label will appear in the working paper as an icon link, upon hitting Insert:
HOW TO CREATE A NEW AUDIT ISSUE
•
To create a new audit issue, click on the small red exclamation mark icon at top of screen. In
EWP, findings are referred to as “Issues”:
•
On the next screen, enter a Title for the issue, and click on the relevant finding Type from
the drop down box:
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•
On the next screen, you are required to describe the issue in detail, and also the related
recommendation. Relevant fields to be input are:
Finding:
Description of the issue in detail.
Cause:
The causes of the finding (use bullet points).
Risk Consequences:
The consequences behind the risk should it not be
addressed e.g. reputation, financial loss, fines, penalties etc
(use bullet points).
Audit File Ref:
Input the program step name of the working papers where
the issue is located e.g. 2.1.
If the issue is located in multiple program steps, then
separate each one with a comma e.g. 2.1, 3.4, 5.2.
Impact:
Selection of a Consequence (from 1 to 5) and Likelihood
(from 1 to 5) from two drop down boxes.
NOTE: Consider the consequences and likelihood for any
related risk(s) that were identified and linked to the
program step during the audit program development.
Recommendation:
Title of the audit recommendation to address the finding.
NOTE: Input the Finding Name here.
Audit Recommendations:
Description of the audit recommendation(s).
Management Action Plans: Management comments submitted by the auditee to
address the recommendation.
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NOTE: DON’T USE. Instead, just enter “Refer to Audit
Report”.
Implementation:
Date that the auditee proposes to clear the item.
NOTE: Only select the Estimated Date field here.
Contacts:
Auditee responsible for addressing the recommendation.
Only use the Owner field here. Owners have to be set up
under TeamAdmin to be selected here.
NOTE: DON’T USE.
•
Further Audit Comments:
Any final comments made by the auditor in relation to the
management comments submitted by the auditee.
Properties:
Contains the Risk Rating to be selected from a drop down
box (1-5). This value is based on the combination of
Likelihood and Consequence previously input in the Impact
section above – it is based on the University’s standard risk
matrix.
Close out of the screen, and you will see an Issue icon created within the Working Paper
screen where you had previously placed your cursor.
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•
Upon returning to the program section screen within the Verification area, you will see a
small exclamation mark icon that shows there is an issue associated with the program
section:
•
Once an issue has been created, it may be linked to from other places in the working paper
text, or from other working papers, via the Hyperlink tab at top of screen.
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AUDIT REPORTING
AUDIT REPORTING TEMPLATE
•
Audit Issues, once created are automatically stored in the AS1: Issues subdirectory of the AS:
Reporting directory for each audit project:
•
The standard audit reporting template has been set up within EWP. Once invoked, the audit
reporting feature in EWP automatically generates a standard report by taking the issues from
the Issues subdirectory and placing them, along with other information stored in the Project
Profile, within the template. The final report is displayed and stored in the AS2: Audit
Reports subdirectory.
AUDIT REPORT GENERATION (INITIAL DRAFT)
•
Click on the Reports icon in the top tool bar (NOTE: it may be a bit slow to respond):
•
When the Report Wizard – Selection screen appears, select Curtin Major Report.
NOTE: The report template is stored on the Internal Audit J drive and is located at
J:\ODVC\PQ\AUDIT\INFORMATION AND COMMUNICATION
TECHNOLOGY\Compliance\CCH TeamMate\REPORTS - DO NOT DELETE\Major Report Current xx xxxx 20xx.dotx where the “x” characters in the template name reflects the date
of the latest update to the template:
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•
Upon clicking on Next, a screen appears which asks you to select the issues you wish
included in the report to be generated. Choose All issues if you wish to generate a report
with all reportable matters (both major or minor):
•
Another screen then appears to confirm what you want included in the report. Click Next
after making any necessary changes:
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•
Finally, a screen appears which asks where you require the report to be stored (internally in
the AS2: Audit Reports directory or in a Word document to be saved). All reports should be
stored in the above referred directory. You are also asked what name the report should
have:
•
The report will be built and stored under the name requested in the selected subdirectory in
EWP:
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AUDIT REPORT GENERATION (FURTHER DRAFTS)
•
Because the first version of any audit report is never the final version, and because each new
generation of an audit report will take the issues that are stored in the system and re-create
the report, no further draft audit reports should be generated via the facility in EWP.
Instead, the draft audit report generated the first time in the above described process should
be worked on from within EWP or exported and worked on in J drive. To create multiple
versions, you may export a version out of EWP and later, import it back into the AS2: Audit
Reports subdirectory as the final issued audit report.
•
To export the draft audit report to local disk or J drive, first click on the EWP subdirectory
from which you want to export the report, click on Tools in the top toolbar, then Import and
Export, followed by Export Work Papers:
•
A screen then appears asking you to select the directory/subdirectory and file name of the
report you want to export out of EWP. It also asks where you want to place the exported
report file. In all cases, the exported report file should be stored in the appropriate
subdirectory for the audit on the Internal Audit J drive until it is finalised and ready to be reimported back into EWP.
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•
NOTE: Where changes are made to an audit report (whether it is stored within EWP or on
the J drive), those changes may also need to be made within the relevant sections of the
EWP audit project e.g. if you change issue details in the report, you will also need to go back
and make the same changes in the Issues section so that everything is in alignment.
AUDIT REPORT GENERATION (FINAL REPORT TO BE ISSUED FROM OUTSIDE EWP)
•
When you are ready to import the final issued audit report into EWP, first click on the EWP
subdirectory into which you want to import the report, then click on Tools in the top toolbar,
and click on Import and Export, followed by Import Work Papers:
•
A screen will appear asking you to identify the location of the file to be imported. Click on the
file and input a title:
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•
Click on Add, and the report will be copied into the EWP subdirectory you selected.
NOTE: Be very careful in performing an import as it is easy to import a file from disk over an
existing later version of the file in EWP.
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AUDIT PROJECT REVIEWS
WHAT ARE COACHING NOTES?
•
Coaching Notes are another name for “Reviews Notes” in CCH TeamMate.
•
Coaching Notes can be anchored to any work paper, procedure, or issue.
ADDING COACHING NOTES
NOTE: Performed by the Reviewer.
•
To anchor a Coaching Note to a work paper, place your cursor where you want the link to
appear and then click the Coaching Note icon on the bottom taskbar.
•
When the below screen appears, click the green plus sign:
•
A screen will appear which enables you to input a subject title and review note commentary.
The Coaching note icon will then appear against the document where the cursor was located.
Click on Save and Close.
NOTE: The Priority field is not used.
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RESPONDING TO COACHING NOTES
NOTE: Performed by the Preparer (Auditor) in response.
•
Click on the Coaching Note link to bring up the Coaching Note and then enter a response in
the Response Field. Click the Done By button to sign off the note and click on Save and Close:
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CLEARING A COACHING NOTE
NOTE: Performed by the Reviewer.
•
Click on the Coaching Note link to bring up the Coaching Note and then review the response in
the Response Field and ensure action has been taken. Click the Cleared By button to clear the
note and click on Save and Close:
NOTE 1:
A Coaching Note may be deleted only by the author or a team member with a higher
role than that of the author.
NOTE 2:
You cannot “Clear” the note if it was written by a team member with a higher role.
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AUDIT PROJECT STATUS
SNAPSHOT OF AUDIT PROJECT
•
When a new working paper document or other item is created or imported into a project for
the first time, its status is automatically set to Not Started (represented by a small up-sidedown white triangle).
After (and if) the document is worked on, the system will automatically set it to In Progress
(represented by a small yellow triangle).
Once working papers have been completed (and before they can be reviewed), each item
must have its status set to Prepared (represented by a small green tick button).
Finally after working papers have been prepared (and a draft report produced), it is time for
the audit results to be Reviewed by your Supervisor (represented by a blue tick box).
•
A snapshot of project status is automatically displayed upon first opening up a project. It may
also be obtained by clicking on Project in the very top tool bar, and then Snapshot:
•
A small screen will then appear which will enable you to check the status of any part of the
audit project by clicking on the required tab:
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AUDIT PROJECT SIGNOFFS
HOW TO SIGNOFF THAT AUDIT WORK HAS BEEN “PREPARED” (READY FOR REVIEW)
•
To sign off an item as being Prepared (and is therefore ready for review), right click on it e.g.
a program step, then select Signoffs from the drop down list:
•
Click on the Prepared box and the small green tick button will appear and today’s date will
be recorded:
•
Press OK and the system will return you to the previous screen where you will see that the
item now also has a green circle button recorded against it.
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HOW TO SIGNOFF THAT AUDIT WORK HAS BEEN “REVIEWED”
NOTE: Performed by the Reviewer.
•
Follow the same procedure as in the previous step but instead of clicking the green tick
button, click the blue tick box.
NOTE: The system will not permit the same person who signed off the working papers as
being prepared to also sign them off as being reviewed.
HOW TO DO BATCH SIGNOFFS
•
Instead of signing off one document at a time (which can be rather laborious), large sections
may be signed off in one go. To do this, hit the browser buttom in the bottom left hand
corner and then click on Signoffs in the tool bar above:
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•
The Batch Signoff Work Papers screen will appear which will enable you to select the
sections of the audit project you wish to signoff. After selecting the sections you wish to
signoff, click on either the Prepare or Review box at the bottom and all associated
documents will be signed off simultaneously:
NOTE: If a document has been signed off as Prepared, but it is later edited again (before
being reviewed), its status will revert to In Progress, and it will have to be signed off as
Prepared again before it can be reviewed.
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AUDIT PROJECT COMPLETION
FINAL DRAFT REPORT ISSUED FOR COMMENT
•
Once working papers have been reviewed, coaching notes addressed, draft report signed off
and draft report issued for formal management comment, enter the Status and Milestones
tab on the Profile icon, click the relevant box and set the actual draft report date. A wizard
screen will appear and walk you through the process for finalising this step.
NOTE: The Post Field Work Stage marks all files as read-only, except for the AS section (i.e.
Issues and Reports) and the Profile section. The Post Field Work Stage, while reversible, can
be performed only by a team member with a Reviewer only or higher role.
MANAGEMENT RESPONSES RECEIVED
•
Once management comments have been received, enter the Status and Milestones tab on
the Profile icon, click the relevant box and set the actual responses accepted date.
FINAL REPORT ISSUED
•
Once the final report is issued by the Director Internal Audit, enter the Status and
Milestones tab on the Profile icon, click the relevant box and set the actual final report
issued date.
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IMPLEMENTATION TRACKING
•
The final step in this process is to set the project to read only. This will also send the audit
issues to TeamCentral for tracking and follow-up purposes. Enter the Status and Milestones
tab on the Profile icon. Upon attempting to clock on the relevant box, a screen will appear
asking for confirmation of implementation stage. Click on the Yes.
PROJECT FINALISATION
NOTE: These processes are completed by the Reviewer only.
•
In the browser, click on the Project button, followed by Finalize in the drop down list.
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•
This will again take you through the wizard for project signoff (as described above). Once all
is OK, the following screen appears asking you to back up the project. This is not relevant in
a centralised operating environment – simply click Next:
•
Once the next screen appears, leave the radio button defaults set and click on Finalize:
•
The project is then finalised.
NOTE: Finalisation can only be reversed by the Director Internal Audit as the Administrator
using TeamAdmin. If the project is not finalised, the project status can be reversed to Field
Work if needed.
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STORING FINISHED PROJECTS IN THE TEAMSTORE
NOTE: These processes are completed by the Director Internal Audit as the TeamStore Administrator.
HOW TO CREATE A NEW CABINET IN TEAMSTORE
•
Before a finished project (i.e. the audit program and issues, but not the working papers) may
be stored in the TeamStore, a new cabinet must be created.
•
Click on the TeamMate LaunchPad icon on your desktop:
•
Click on the TeamStore link:
•
Login when prompted using your normal CCH TeamMate login
•
You will see a screen which lists Global Cabinets in the left hand screen:
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•
Click on Global Cabinets, and then click on Add Item at top of screen.
•
That will prompt you to create a new cabinet. Relevant fields are:
•
Name:
Insert the Audit no. followed by the audit name and year of
audit.
Description:
A short description of the audit.
Author:
Name of the person creating the cabinet.
Click on OK and the cabinet will appear in the left hand screen. If you then click on the audit
name, you will see three subdirectories created:
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NOTE: Only Issues and Work Programs are to be exported from CCH TeamMate EWP into
these cabinets i.e. textual working papers should not be exported so the last subdirectory
will remain unused.
•
Move to the right hand screen and click on Security. Then click on both of the public radio
buttons:
•
Now exit from TeamStore – you are ready to export your completed project into TeamStore
from EWP.
HOW TO EXPORT A COMPLETED PROJECT TO TEAMSTORE
•
In EWP, go to the completed project using the browser.
•
Click on Tools, TeamStore Sharing, and then Send Programs.
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•
The Wizard should then pop up. Click Next:
•
Select All Procedures (radio button) for the completed project and click OK:
•
On the next screen, make sure all the boxes are ticked, then click on Next:
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•
On the next screen, make sure the Send to current Centralized Database radio button is
ticked, then click Finish:
•
The program will be downloaded ready for storing. You will then be taken to TeamStore,
where you must select the cabinet into which the program will be loaded. Make sure the
cabinet has previously been created and that you do not accidentally choose the wrong one.
Then hit Select at the top of screen and the program will be loaded into the selected cabinet
in TeamStore. You will then be returned to EWP:
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•
Repeat the same process for Issues once you are returned to the EWP browser (but as stated
earlier, do not send Work Papers to TeamStore).
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TIPS
BACKUPS
•
The current version of EWP operates on a centralised Oracle backend where all audit project
data is permanently stored. As such, it is not possible to backup an entire audit project
during the course of an audit.
•
If data is lost during the course of an audit and you want to recover it, this will need to be
done via a restore back into the test version of EWP, from which you can then copy the
required content to local disk, and from there, copy it back into the production system. This
needs to be initiated by first logging a call with the CITS Help Desk. The CITS DB Team
perform regular backups of the EWP database, but this does not guarantee that you will be
able to totally recover your lost data.
•
Some techniques to use to keep temporary backups of working paper data is to run and
store reports from the standard reports list, or export draft reports or sections of working
papers to local disk or J drive e.g. all working paper text can be printed off using the Report
wizard – select Combined Procedures Report:
Unfortunately, the standard reporting format is not too elegant:
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EXITING FROM A SECTION
•
When exiting any part of the EWP system to a previous screen or when exiting from an audit
project and EWP altogether, always do this by using the “close” button at the top left hand
corner of the EWP browser while in the audit project. Don’t just close down by clicking on
the ‘x’ in the top right hand corner as you may end up losing previously entered data:
EXITING FROM A WORKING PAPER
•
When existing from a working paper, always remember to first click the save button in the
top left hand corner to ensure you do not lose any of your working paper content.
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CCH TEAMMATE USER COMMUNITY
•
An online user community exists where you can get information on current TeamMate user
Guides, follow discussion groups etc. Please refer to the Director for logon and password.
The web link is:
https://www.teammatecommunity.com/control/logout?cid=173563&logout=on
•
Here is the logon screen:
•
On the next screen, click on TeamMate:
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•
All user guides may be accessed from the site (though we are running an earlier version
than version 10):
•
Discussion groups are also handy for checking out problems experienced by other users
world-wide:
•
Older user guides are available on the J drive at:
J:\ODVC\PQ\AUDIT\INFORMATION AND COMMUNICATION TECHNOLOGY\Compliance\CCH
TeamMate\Documentation
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SYSTEM SUPPORT
APPLICATION SOFTWARE
•
Software support is available by email as follows:
ARC Logics Customer Support: Email: [email protected]
•
All support requests should occur via the Director Internal Audit.
SOFTWARE INSTALLS / DB PROBLEMS
•
CITS are responsible for addressing any backend database problems (e.g. recovering lost
data from a previous backup) and for handling software upgrades.
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