1. Aim Values Commitments
Bringing harmony
in what we do and around us
Being happy of working
Being proud of our work
Bringing smile
Respecting persons, environment
Caring budgets and planning
Objectivity, independence, probity
CAFG
Cabinet d’audit François GODETCabinet d’audit François GODETCabinet d’audit François GODETCabinet d’audit François GODET
Rue Alfred Brasseur, 81
B-5020 Vedrin (Namur)
Belgium
VAT : BE 0826 758 219
Phone : +32 (0)497 80 43 93
Skype: BEFGOD
Email : francois.godet@cafg.eu
be.linkedin.com/in/francoisgodet
KEY OBJECTIVESKEY OBJECTIVESKEY OBJECTIVES :
Obtaining a precise image of what is going on in your company
To provide assurance
To identify possible fraud occurrences
Supporting your audit engagement and controlling functions
Supporting the controlling functions of your organisation.
AUDITING large volume of DATA :
Knowing what’s going on !
If properly explored, your data can tell you what is happening in your organisation :
from depicting standard and normal behaviours
to identifying odd patterns and possible fraud cases.
Your data are talking to youYour data are talking to youYour data are talking to youYour data are talking to you ---- start listening to them !start listening to them !start listening to them !start listening to them !
CAATTs
Computer Assisted Audit Tools and Techniques
KEY STEPSKEY STEPSKEY STEPS
DefinitionDefinitionDefinitionDefinition of tests
PreparationPreparationPreparationPreparation: Identification of data needed
(fields and filters), data request importation
in data analysis tool
Development and executionDevelopment and executionDevelopment and executionDevelopment and execution of tests
Treatment of resultsTreatment of resultsTreatment of resultsTreatment of results: analysis,
handling of special cases and reporting
DocumentationDocumentationDocumentationDocumentation and scripting
METHODMETHODMETHOD :::
Joining strengths in order to deliver !
YOUR input :YOUR input :YOUR input :YOUR input :
Lists of tests to conduct,
based on your working programm
Knowledge of your organisation.
CAFG input :CAFG input :CAFG input :CAFG input :
expertise in CAATTs (data auditing)
expertise in controlling / auditing
experience from similar engagements
OUR common achievement :OUR common achievement :OUR common achievement :OUR common achievement :
the actual picture of what is going on !
a substantiated knowledge of behaviours,
identification of possible fraud cases
Information drilled down per BU, product
line, shop, operator, ....
possibility to automate periodic testings
CREATIVITY :CREATIVITY :CREATIVITY :CREATIVITY :
Analysing un-structured data / free text
Searching missing elements
OUTPUTOUTPUTOUTPUT :::
Tests results are recorded in work program:
List of exceptions and odd cases
Overview tables (aged balance,
stratification, summary, …)
Test documentation: code (VBA Script)
LOGISTICS and DURATIONLOGISTICS and DURATIONLOGISTICS and DURATION :::
Availability of a CAATTs tool
(can be provided)
Duration based on scope
TARGET AUDIENCETARGET AUDIENCETARGET AUDIENCE :::
Any team or unit involved in the
following areas:
Auditing (external or internal)
Controlling
Fraud Detection and Prevention
Quality Assurance