Montana Legislative Audit Division

Joe Murray - Presenter

Electronic Workpapers

Using Microsoft Office

Reason for Move to Electronic Workpapers

Increase efficiency

Decrease duplication

New generation auditors

Use Microsoft Office• Word, Excel, Access, etc.

Why We Use Microsoft Office?

Low cost (existing software met needs )

Documentation already exits

Small staff (12 people)

Familiar with software (user-friendly)

ImplementationStarted with small (pilot) projects

Working group• Developed policies/guidelines

Moved to all projects100% in place

Only used by Performance Audit staffResistance by Financial & IT staff

Why Have Some Resisted?

Future use of software questionableGov’t does change quickly/often

Not enough memory for storageMore than enough-more added

Don’t like changeWon’t have choiceAnalyzing other packages

MS Office E-Workpapers

Create folders where work is saved

Use MS Office applicationsWord, Excel, Access, Outlook, etc

Other applicationsScanners to create Pdf filesSave websitesSave e-mails

MS Office E-Workpapers

Hyperlinks provide link between documents

Excel spreadsheet provides indexOrganized by subject folderSupervisor reviewReport drafts

Example of Electronic

Folders

Electronic Index

Benefits & ChallengesBenefitsLow costUser-friendlyAgencies provide

compatible info/data“Easy” implementationUse existing applications

ChallengesWorkpaper organizationCreative documentation

and reviewOffice-wide buy inWorkpaper security-

shared storage

On-Going Improvements

Implemented standardized folders Created consistency in

workpaper organization

ThumbdrivesUsed if secure data neededBack-up

Standardized Folders Now Used

End of Audit (Workpaper Archive)

Archive directory & CD

Immediate/easy access when needed

Follow records retention requirements

Montana Legislative Audit Division

Joe Murray - Presenter

Electronic Workpapers

Using Microsoft Office