The remote auditorRune Johannessen, Georgios Emanuilidis and Ola Hollum

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Is this your day?

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The purpose of this session!

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Agenda

1. Presentation of EFB System for electronic invoice handling in government sector

2. Presentation of DF2 Data capture system developed by Riksrevisjonen

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What is EFB?

• EFB (Electronic invoice handling) is a data system for scanning and electronic processing of invoices.

• EFB started in 2005 and has been implemented in the government sector in grande scale in 2006.

• EFB aims at increasing the quality of invoice processing and efficiency.

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Briefly about EFB and DF2

DF2 is a tool for importing and electronic processing of accounting data for audit purposes with the help of IDEA.

This IDEA samples can be traced back to the invoices using EFB.

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Auditors information gathering using EFB

Access to EFB is given through a Internet connection

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Information gathering• Possible to search and collect information on

individual vouchers/invoices and their enclosed information (attachments)

• Possible to see the “history” for vouchers/invoices.

• Possible to import information into our audit tool as documentation.

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Auditors information gathering

The auditor has the possibility to look at the voucher/invoice in different stages of the life cycle, this access means improved efficiency with regard to checking and confirming information.

Data capture Closed

cases

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Auditors information gathering

The opening picture includes different types of search criterias

Voucher number

Amount

Supplier number

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Auditors information gathering

An example of a result from a search where relevant vouchers/invoices are listed.

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Auditors information gathering

Choosing one of the vouchers/invoices from the list, we will get both the electronic information and a picture of the original paper invoice including attachments.

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Auditors information gathering

Further we can get details on each different stage in the life cycle.

Logging history

Comments

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Examples

• vouchers/invoices from a chosen supplier

• Searching for and identifying vouchers/ invoices within a certain amount interval

• Searching for a voucher/invoice number

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Questions and comments?