Audit techniques

The techniques and methods that support a systematic and independent examination of data, policies, operations and performances using computer-assisted audit tools and techniques (CAATs) such as spreadsheets, databases, statistical analysis and business intelligence software.

knowledge

cross-sector

Audit techniques is an essential knowledge of the following occupations:

Secretary of state: Secretaries of state assist heads of government departments, such as ministers, and aid in the supervision of proceedings in the department. They assist in the direction of policies, operations, and department staff, and perform planning, resource allocation, and decision-making duties.
Auditing clerk: Auditing clerks collect and examine financial data, such as inventory transactions, for organisations and companies and ensure they are accurate, properly maintained, and that they add up. They review the numbers in databases and documents, evaluate, and consult and assist the source of the transaction if necessary, which includes accountants, managers or other clerks.
Chief ICT security officer: Chief ICT security officers protect company and employee information against unauthorized access. They also define the Information System security policy, manage security deployment across all Information Systems and ensure the provision of information availability.
Health and safety inspector: Health and safety inspectors investigate the implementation and application of labour standards and policies in a workplace. They advise employers as well as employees on the improvement of policy and legislation implementation, ensure that the law is adhered to, and that matters of equality and labour rights are respected. They write reports and communicate with authorities.
Social security inspector: Social security inspectors investigate fraudulent activities in social security that affect workers’ rights. They audit and examine applications for benefits and investigate company actions based on employee complaints. Inspections include labour-related activities such as non-payment of wages or expenses. Social security inspectors ensure that employees are treated fairly and in accordance to laws. They record and make reports on their findings to ensure validity of the claims they are investigating.
Secretary general: Secretaries general head international governmental or nongovernmental organisations. They supervise staff, direct policy and strategy development, and function as main representative of the organisation.
Government planning inspector: Government planning inspectors monitor the development and implementation of government plans and policies, as well as processing planning and policy proposals, and performing inspections of planning procedures.
Occupational health and safety inspector: Occupational health and safety inspectors perform workplace audits to ensure compliance with government and environment legislation. They also investigate work accidents. Occupational health and safety inspectors interview employees to ensure the work environment is compliant with health and safety rules, inspect the physical work site and analyse legal paperwork.
ICT auditor manager: ICT auditor managers monitor ICT auditors responsible for auditing information systems, platforms, and operating procedures in accordance with established corporate standards for efficiency, accuracy and security. They evaluate ICT infrastructure in terms of risk to the organisation and establish controls to mitigate loss. They determine and recommend improvements in the current risk management controls and in the implementation of system changes or upgrades.
Environmental health inspector: Environmental health inspectors carry out investigations to ensure that areas, organisations and companies comply with environmental and public health legislation. They evaluate environmental complaints, provide reports on their findings and work to prevent future hazards or noncompliance with current policies. Environmental health inspectors perform consultations to promote public health and safety.
Audit supervisor: Audit supervisors oversee audit staff, planning and reporting, and review the audit staff’s automated audit work papers to ensure compliance with the company’s methodology. They prepare reports, evaluate general auditing and operating practices, and communicate findings to the superior management.
IT auditor: IT auditors perform audits of information systems, platforms, and operating procedures in accordance with established corporate standards for efficiency, accuracy and security. They evaluate ICT infrastructure in terms of risk to the organisation and establish controls to mitigate loss. They determine and recommend improvements in the current risk management controls and in the implementation of system changes or upgrades.
Weights and measures inspector: Weights and measures inspectors ensure adherance to regulations and agreements pertaining to the weights and measures of packaged goods. They investigate and document compliance issues and violations to promote best practice. Weights and measures inspectors confirm that packaged goods are in accordance to agreements such as quantity, content and packaging.
Industrial quality manager: Industrial quality managers monitor and control information assets by detailing processes and procedures to ensure compliance with industrial standards. They perform audits in industrial processes, advise on preventive and corrective actions, and ensure compliance with industrial standards.

Audit techniques is optional for these occupations. This means knowing this knowledge may be an asset for career advancement if you are in one of these occupations.

Software tester: Software testers perform software tests. They may also plan and design them. They may also debug and repair software although this mainly corresponds to designers and developers. They ensure that applications function properly before delivering them to internal and external clients.
Credit adviser: Credit advisers offer guidance to customers related to credit services. They assess the customer’s financial situation and debt issues arisen from credit cards, medical bills and car loans in order to identify optimal credit solutions for customers and also provide debt elimination plans to adjust their finances if needed. They prepare qualitative credit analyses and decision-making material in respect of defined customers in conformity with the bank’s strategy on credit policy, ensure the credit quality and follow up on the performance of the credit portfolio. Credit advisers also have expertise in debt management and credit consolidation.
Quality engineer: Quality engineers define quality standards for the creation of products or services. They check to make sure the products and services are in compliance with the quality standards and they coordinate quality improvements.
ICT security manager: ICT security managers propose and implement necessary security updates. They advise, support, inform and provide training and security awareness and take direct action on all or part of a network or system.

Health and safety officer: Health and safety officers execute plans for the improvement of work environments and cultures. They assess risks and interview employees to ensure the work environment is compliant with health and safety rules, as well as ensuring the interaction within the workplace occurs in a positive and productive manner. If employed in a healthcare facility the health and safety officer has to investigate infections spreading across a facility and advice all employees how to combat and prevent infections. Furthermore health physics is applied at facilities where people are exposed to ionizing radiation such as nuclear power plants and research institutions.
Equality and inclusion manager: Equality and inclusion managers develop policies to improve affirmative action, diversity and equality matters. They inform staff in corporations on the importance of the policies, and implementation and advise senior staff on corporate climate. They also perform guidance and support duties for employees.
ICT system analyst: ICT system analysts specify the system needs to meet the end user requirements. They analyse system functions in order to define their goals or purposes and to discover operations and procedures for accomplishing them most efficiently. They also design new IT solutions to improve business efficiency and productivity, produce outline designs and estimate costs of new systems, specify the operations the system will perform, and the way data will be viewed by the end user. They present the design to the users and work closely with the users to implement the solution.
Tax policy analyst: Tax policy analysts research and develop taxation policies and legislation in order to improve and develop tax policies. They advise official bodies on policy implementation and financial operations, as well as forecast financial influence of changes in tax policies.
Operations manager: Operations managers plan, oversee and coordinate the daily operations of production of goods and provision of services. They also formulate and implement company policies and plan the use of human resources and materials.
Tax inspector: Tax inspectors are responsible for the calculation of taxation and the ensurance of its timely payment by individuals and organisations. They provide information and guidance concerning taxation legislation and examine financial documents and accounts to ensure compliance with legislation. They also examine records to investigate fraud.
Clinical informatics manager: Clinical informatics managers oversee the daily operations of information systems used in a medical institutions. They also carry out research, using their understanding of clinical practices to find ways to improve healthcare services.
Human resources manager: Human resources managers plan, design and implement processes related to the human capital of companies. They develop programs for recruiting, interviewing, and selecting employees based on a previous assessment of the profile and skills required in the company. Moreover, they manage compensation and development programs for the company’s employees comprising trainings, skill assessment and yearly evaluations, promotion, expat programs, and general assurance of the well-being of the employees in the workplace.
Civil service administrative officer: Civil service administrative officers perform administrative duties in civil service organisations and government departments. They ensure record maintenance, handle enquiries and provide information to the public, either in person, through emails or phone calls. They support senior staff, and ensure a fluent internal flow of information.

References

1. Audit techniques – ESCO