Step objectives
At the end of this step you will have a sample of exceptions/ anomalies or items that may indicate that internal controls are not being followed or that there is a risk of fraud, error or inefficiencies. Before this step, the DIVA Vietnam team will have prepared 5 samples for each of the data analtyics tests. During this step you will work with the DIVA Vietnam team in order to develop a list of a further 10 samples for each of the 8 standard and 8 audit-specific data tests. These samples will be documented in the form of an Excel workpaper.
Earn stars
- Set-up meeting in calendly link with DIVA Vietnam team
- Successfully review the workpaper from the DIVA Vietnam team and give interesting/ relevant feedback
- Get all of your team members to review the data tests and continue to fill in the workpapers
- Ensure that the workpapers have at least 5 samples from the DIVA team and 10 samples from your audit team per test
- Ensure your audit team demonstrates a good understanding of the dashboards or asks a lot of questions to the DIVA Vietnam team if they are not clear
Set-up “Workpaper review meeting”
Use the calendly link below to choose a time that suits you for the Workpaper Review meeting (about 1 week after the end of step 5): https://calendly.com/aufinia/sie-data-analytics-2023
Meeting agenda:
- Review the workpapers and samples that the DIVA Vietnam team have prepared for you for each of the data tests.
- Get tips for your team on how to complete these workpapers and choose 10 more samples for each data audit test.
Tasks to do before the meeting
1/ Review the workpapers received from the DIVA Vietnam team that will list 5 samples for each data test that they feel are of interest. The workpaper will come in the format that you see here.
You can download the example workpaper if you would like to see how to fill it in before the meeting and in order to get familiar with it. In the example workpaper you will find detailed instructions about how to read the dashboards.
Upload your files before the meeting
Upload below the documents that you have filled in, ideally two days before the meeting starts. The Vietnam DIVA team will use this information to prepare the meeting. Please upload all documents in one ZIP file.