A two-day workshop on the topic “How IT Audit can be included in Financial Audit” has been held within the cooperation project between the National Audit Office of Sweden (SNAO) and the National Audit Office of Kosovo (NAO)
Auditors of the National Audit Office of Sweden and Kosovo have shared their practices regarding the IT audit, IT auditors’ organisation and their inclusion in financial and performance audits.
Exchanging knowledge on the aspects of IT in financial audits was the focus of this workshop. In particular, understanding of processes, how to identify and test the general IT controls, application controls as well as the interface of these controls.
In addition, NAO auditors have identified the necessary short-term and long-term activities that should be taken in order to provide a greater inclusion of IT audits in financial audits, such as methodology development, cooperation between IT auditors and financial auditors as well as the necessary support for the implementation of these activities from the National Audit Office of Sweden.
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