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PPT Audit Scotland, SIGMA Workshop on Digital Auditing for SAIs, Skopje, November 2019

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PPT Audit Scotland, SIGMA Workshop on Digital Auditing for SAIs, Skopje, November 2019

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PPT Audit Scotland, SIGMA Workshop on Digital Auditing for SAIs, Skopje, November 2019

  1. 1. Audit Scotland Digital Strategy Morag Campsie November 2019
  2. 2. 2 Agenda People Strategic leadership Culture Complexity and pace of change Skills • Introduction to Audit Scotland • Overview of our Digital Strategy and progress to date • Digital auditing- • Data warehouse project and data visualisation • General ledger analytics
  3. 3. What we do 3 Our role Assure the people of Scotland that public money is spent properly and provides value for money Our Vision Be a world-class audit organisation that improves the use of public money
  4. 4. 4 What do we audit?
  5. 5. Our organisation 5 Budget: £28m People: 278
  6. 6. Key issues facing Scotland 6
  7. 7. Digital Strategy 7
  8. 8. 8
  9. 9. Principles for a digital future 9
  10. 10. 10 Auditing digital government Challenges • Culture: • Risk averse versus ‘fail fast’ • Designing services around users • Start with the problem • Multidisciplinary teams • Pace of change: • Understanding new ways of working and new technology • Governance • Knowing what good looks like • Skills Embedding Digital in what we do: • Helping to improve- Digital Principles published in 2017 • Commitment in our 5 year work programme to look at digital across the public sector each year, including: • Enabling digital government report published in June 2019 • Commentary in other performance audits, Best Value audit reports and local Annual Audit Reports on local digital programmes • Establishment of Digital Advisory Panel- members from public, private and third sector • Training in Agile provided to staff involved in specific audits • Embedding ICT audit work into local audit work
  11. 11. 11 Digital auditing Audit intelligence Digital services strategy Data analytics (tools and guides) Collaboration with other audit agencies Data visualisation
  12. 12. 12 Digital audit Challenges • Needs investment and to be championed from the top • Skills and capacity • Knowing what is possible • Need to take people with you- mainstreaming digital audit tools and techniques • Data: • Reliability • Quality • Consistency • Infrastructure and capacity Progress to date • Inhouse tools developed to help financial auditors with planning and identify higher risk transactions and mapping of the financial ledger to the accounts. Currently in use on around 20 audits. • New tools being developed to improve internal reporting and monitoring. • Developed a Data Warehouse. Mainly holds data for performance audits • Widespread use of tableau to support performance audit publications • Working collaboratively with WAO, NIAO and NAO colleagues to develop new tools.
  13. 13. 13 Digital capacity Challenges • Skills of leadership • Creating right culture: • multidisciplinary teams • collaborative • taking people with you • Recruiting and retaining right skills • Knowing what skills we need now and in the future Progress to date • Staff training in: • R programming/coding (e.g. datacamp) • Agile programme management • Data warehouse • Excel and other tools such as Tableau • Use of student placements to help take projects forward • Trialling new software packages (e.g. PowerBI) • Dedicated specialist resource to develop Data Warehouse • Data Analytics and Statistic groups • developing the skills and talent we have and using them to support and train others • Alignment of digital audit activity between different teams (Financial and performance auditors, IT auditors, Communications, Digital Services)
  14. 14. Financial audit data analytics
  15. 15. • Audit interface uses Excel PowerPivot • Puts everything we have into one “data model” or “cube” • Journal data • Chart of Accounts • Account Areas • Transaction Streams • Materiality • Prior years • Key risks • A standard cube used for each audit • Calculations (e.g. sample size) and extractions are done within the spreadsheet GLiQ – General Ledger Information Query Tool
  16. 16. Payroll trends - ratios - time sequence - cumulative trend Showing trends and providing assurance
  17. 17. Account area analysis Select an account area, and GLiQ shows what is in it Material areas are easily identifiable and there are tools to explore the content in more detail 17 Quickly highlighting key areas
  18. 18. GLiQ Sampling
  19. 19. Moving to R Trialling R studio Account area analysis R is fast and has good tools: - shinydashboard - flexdashboard We are working to create: - audit working papers - planning and auditing dashboards - risk assessment algorithms
  20. 20. Challenges • Needs investment and to be championed from the top! • Not enough people with the right skills • Financial data in different formats • difficult and time consuming to extract and validate • Auditors have little time to try and test new tools • getting buy-in • Infrastructure 20
  21. 21. Audit Intelligence- data warehouse “Audit Intelligence is everything we know about the bodies we audit and the environment they work in” - A young Audit Scotland whizz kid
  22. 22. Pre-Scoping Evidence PublicationReporting How should it be used? Appraisal Scoping Flyer Fieldwork Scoping Dashboard
  23. 23. + Benefits Enhanced processing power Data is ‘Analysis ready’ Formatted Join different data sets Time saved Published data history Original raw data sources Permissions - Challenges Getting the right people Takes time to identify data and get in right format Data quality issues Relationships with providers Auditors need to understand it and have confidence in it
  24. 24. Data visualisation example
  25. 25. Helping auditors understand data 26 • Published NHS waiting times data, in an Excel table. • Used for annual sector overviews, performance reports and by local auditors to compare and assess performance in areas.
  26. 26. 27 Helping auditors understand data
  27. 27. 28 Helping the public understand • Exhibit from the report – on a patient experience survey • Could only fit a certain amount of information into an infographic, while keeping it readable • Use of the tableau icon, which can be clicked on to link to the tableau output
  28. 28. 29 Helping the public understand- Interactive tools
  29. 29. Other outputs and social media 30
  30. 30. 31 Summary People Strategic leadership Culture Complexity and pace of change Skills • It’s challenging and no one has cracked it all!
  31. 31. Find out more on our digital eHUB Link to eHUB
  32. 32. Questions and comments 33

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