The Australian National Audit Office (ANAO) embarked upon a major project to introduce technology into the organisation to improve the efficiency and effectiveness of its operations. Developments in relation to the determination of the ANAO's information technology requirements, outlined in the previous annual reports, led to the finalisation of contracts in early 1988 for the purchase of computing facilities.
In 1987-88, action commenced in relation to the planning and installation of the new computer facilities in Head Office (in Canberra) and State regional offices. Several milestones were achieved during 1988-89, overcoming a major setback caused by the evacuation of ANAO's Head Office building, which necessitated relocation of the mainframe facility and other related equipment. Safety considerations delayed the relocation by six weeks. The milestones were:
APAC is a management information system which comprises five sub-systems, Audit Portfolio, Audit Planning, Time Recording, Forward Scheduling, and Control and Monitoring.
The specification and design of the system was completed and accepted by users in May 1988. Following a pilot to test the new applications development environment, this application commenced in August 1988. While development work was delayed by the evacuation of Silverton Centre the first phase (Audit Planning, Time Recording and Control and Monitoring) was implemented in July 1989. Development of other sub-systems is scheduled for commencement in the second half of 1989.
The use of computer assisted auditing techniques (CAATs) within the ANAO expanded and a number of enhancements was made to the CAATs system during 1988-89.
The ANAO's CAATs system which has been developed 'in-house' provides a facility to assist in the conduct of the audit of auditees' computerised systems. The system was transferred from a bureau service to the ANAO's central mainframe in September 1988.
For the financial year commencing 1st July 1988 and subsequent years aggregate financial statements will be prepared by the Minister for Finance and separate financial statements will be prepared by each Department and Agency. During the audit of departmental financial statements for 1988-89, CAATs were developed and used to perform audit checking and sampling functions for data recorded on the finance ledger, central salaries processing and other Department of Finance bureau systems.
During 1988-89, this mandate increased and the expanded use of CAATs in statutory authorities led to a significant increase in the use of the CAATs facilities to support the planning and conduct of audits.
A major element of the IT strategy is aimed at placing micro-computer technology in the hands of the field auditor. Auditors have been provided with micro-computers (including portables) and a limited number of software packages and audit specific software tools to assist them in the audit function. Future requirements for micro-computer based audit support tools and a number of audit specific software products are under examination. Also the ANAO has undertaken some preliminary investigation into the use of knowledge based or expert systems technology as a tool to support the audit function.
An overall education and training strategy has been developed for the implementation of Information Technology in the ANAO.Training programs in the use of the ANAO's corporate systems, word processing packages and spreadsheet techniques have been developed and specific courses are well underway. At 30 June 1989, 440 staff had been trained in word processing and 32 staff trained in the use of spreadsheet packages.
The implementation of information technology represents a major task for the ANAO and has a considerable impact on resources including the diversion of skilled professional staff from auditing work to assist with the development of systems.
There is an old story about three Englishmen riding on a bus. The bus stops. The first man says, "I say there, is this Wembley," "No " says the second man. "This is Thursday". " So am I, "says the third, let's have a drink." Moral: All too often we hear only what we want to hear!