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You might want feedback on whether the client feels the audit addressed the right issues & hit the mark in doing so, but I'd be very wary of intimating that the audit set out to uncover any fraud in the areas reviewed, unless that was the specific emphasis of the project. Setting out to discover fraud takes a totally different mindset & approach to "normal" audits &, unless it's specifically aimed at, I suggest should not be an add-on or even hinted at. I wouldn't want to plant such a thought in the client's mind. Sure, the use of ACL/IDEA etc.during normal testing may indicate some area to follow up on. If so, I suggest that would require a separate exercise requiring careful planning etc. Let's not raise unrealistic expectations. Normal audit procedures are not generally aimed at uncovering fraud, so let's not give the impression they are. Remember, watchdogs, not bloodhounds.Generally we'd be looking at the adequacy of controls to assess management's governance role or at operational effectiveness. If we find shortcomings that enable fraud to exist or continue undiscovered, we'd comment. But I don't think we should be sending a general message that we're out to find fraud as a primary objective. David Cornberg Supervisor, The City Auditor's Office, # 8005 The City of Calgary mail to < <mailto:[EMAIL PROTECTED]> [EMAIL PROTECTED]> phone: (403) 268-5674 fax: (403) 268-5411 NOTICE This communication is intended ONLY for the use of the person or entity named above and may contain information that is confidential or legally privileged. If you are not the intended recipient named above or a person responsible for delivering messages or communications to the intended recipient, YOU ARE HEREBY NOTIFIED that any use, distribution, or copying of this communication or any of the information contained in it is strictly prohibited. If you have received this in error, please notify me immediately by telephone and then destroy or delete this communication, or return it to me by mail if requested to do so. Thank you for your attention and cooperation. Audit Leverage is a department management software package that integrates and automates the entire audit process. This comprehensive package includes risk assessment, audit planning, budgeting, staffing, scheduling, timekeeping, automated work papers, audit findings & recommendations, reporting and audit follow-up. Audit Leverage allows auditors in the field to work off-line and dial in to synchronize their work with the Audit Leverage database on the network, enabling managers to review the work papers instantly without being at the job site. Demo available at www.auditleverage.com If your organization would like to sponsor this discussion list send an e-mail to [EMAIL PROTECTED] for information. To unsubscribe to the Audit-l list send an e-mail to [EMAIL PROTECTED] Leave the subject line blank and include the following message in the body: Unsubscribe audit-l (yourname) Thanks, Jim Kaplan List Manager
