EVIDENCE COLLECTION TECHNIQUES (Survey-Document Examination-Observation-Benchmarking)

Survey-Document Examination-Observation-Benchmarking Lesson Objectives Refreshing our information on such evidence collecting techniques as survey, document examination, observation and benchmarking 23.02.2019 Survey-Document Examination-Observation-Benchmarking

Evidence Collection Techniques Interview Focus Group Survey/Questionnaire Document Examination Observation Benchmarking 23.02.2019 Survey-Document Examination-Observation-Benchmarking

Survey-Document Examination-Observation-Benchmarking Preparing Survey What are the points to be taken into consideration while preparing a Questionnaire? 23.02.2019 Survey-Document Examination-Observation-Benchmarking

Survey/Questionnaire Questionnaire is a useful method in collecting plenty of new information of higher quality out of limited evidence obtained from a specific number of individuals through interview. The most common way of conducting a survey is to send questionnaire to the persons to be surveyed. 23.02.2019 Survey-Document Examination-Observation-Benchmarking

Survey-Document Examination-Observation-Benchmarking Survey is a method which ensures that quantitative or standardized new and quality information is collected from a specific target audience in the audit field. Surveys can be conducted in the form of mail survey, personal interview or telephone interview. Surveys should be planned, designed and applied properly so as to obtain useful and reliable information. When a survey decision is taken, professional help can be received for the planning and execution phases as well as for the analysis of the results. For a good survey application, questions should be open and clear and target audience should give sincere and realistic answers. Conducting a survey is not as easy as it seems. Preparing the questions requires a separate expertise. It should be ensured that the answers of the target audience are received so that a common analysis is reached. 23.02.2019 Survey-Document Examination-Observation-Benchmarking

Survey-Document Examination-Observation-Benchmarking Surveys should be clear and understandable. They should not include technical terms, abbreviations and jargon. Open-ended, close-ended and probing question types can be used in the surveys. On condition that the survey is tested beforehand, many problems can be solved through the survey method and time can be saved. Preliminary test aims to test the collection process and the survey itself. Whether the individuals participating in the survey have the required information and the impact of the survey on the participants should be taken into consideration. Understandability of the questions and whether the obtained data will be useful should be taken into consideration as well. 23.02.2019 Survey-Document Examination-Observation-Benchmarking

When is the survey method used? In case that it reduces the costs and time necessary for the data collection In case that the data cannot be obtained in another way Provided that the auditor wants to learn the advantages and weaknesses of the organisation Provided that the aim is to assess the service quality on the basis of the customer satisfaction Provided that audit evidence is needed to support certain results in the audit work 23.02.2019 Survey-Document Examination-Observation-Benchmarking

Survey-Document Examination-Observation-Benchmarking Strengths Receiving detailed information from a high number of participants in a short time High level of assurance Cost effective Weaknesses It takes time to design a survey. Survey design requires expertise. It is difficult to analyze and assess the results. 23.02.2019 Survey-Document Examination-Observation-Benchmarking

Survey-Document Examination-Observation-Benchmarking Document (physical, electronic) examination is the most common way of collecting evidence. Document examination is a common evidence collection method used in all audit types. The source of the documents might be internal or external. 23.02.2019 Survey-Document Examination-Observation-Benchmarking

Survey-Document Examination-Observation-Benchmarking Internal documents: Accounting records Terms of reference Plans Budget Documents concerning process and system Internal audit reports External documents: Relevant entity writings Customer complaints Contracts/Rental contracts External audit reports Information obtained from third parties 23.02.2019 Survey-Document Examination-Observation-Benchmarking

Survey-Document Examination-Observation-Benchmarking Strengths Common method High level of assurance Weaknesses Time-consuming Demanding When is it used? 23.02.2019 Survey-Document Examination-Observation-Benchmarking

Survey-Document Examination-Observation-Benchmarking What are the points to be considered while making an observation? 23.02.2019 Survey-Document Examination-Observation-Benchmarking

Survey-Document Examination-Observation-Benchmarking It helps auditor collect evidence with respect to the physical assets and whether the employees comply with the procedures. Examining the processes on the go gives the auditor a significant advantage during the discussion of the problems with the auditee. 23.02.2019 Survey-Document Examination-Observation-Benchmarking

Survey-Document Examination-Observation-Benchmarking Processes and persons that will represent the audit population should be observed, but it should be noted that people act in a different manner under observation. In some cases, it is possible to make observation by pretending to be an ordinary citizen without giving notice and disclosing our identity and aim. Such an observation will allow us to witness the most natural and realistic form of the activity processes. Photographs and video footage increase the quality of the observation. 23.02.2019 Survey-Document Examination-Observation-Benchmarking

Survey-Document Examination-Observation-Benchmarking During observation The auditor should explain the aim of observing the activity to the staff of the entity involved in the process when they are introduced. The auditor should try to collect the data about the roles of the staff in the process without affecting the work flow or behaviours of the staff. All observations should be recorded since they might constitute evidence. 23.02.2019 Survey-Document Examination-Observation-Benchmarking

Survey-Document Examination-Observation-Benchmarking Strengths High level of assurance It helps to understand why criteria are not met Ensure empty with personal Weaknesses It needs other supporting evidence Risk of unrealistic and unnatural work process When is it used? -in understanding how the public service is carried out 23.02.2019 Survey-Document Examination-Observation-Benchmarking

Survey-Document Examination-Observation-Benchmarking How should benchmarking be performed? 23.02.2019 Survey-Document Examination-Observation-Benchmarking

Survey-Document Examination-Observation-Benchmarking Benchmarking is the evidence collection method frequently used in the determination of the good practice examples. Work processes and systems of the entities conducting the same activity, project or program (doing the same business) are examined and benchmarked. At the end of the benchmarking, evidence is collected from the entities that have established better work processes and systems and have provided a higher quality service as good practice examples. It facilitates the development of recommendations for possible improvements in the sector on the basis of the good practice examples. 23.02.2019 Survey-Document Examination-Observation-Benchmarking

Survey-Document Examination-Observation-Benchmarking Creative Thinking Romanian terms and definitions for OBJECTIVE and INSTRUMENT Two groups do OBJECTIVE; two groups do INSTRUMENT. 15 minutes to come up with a definition in Romanian. It should be brief, but unambiguous. Start by electing a leader to present your conclusion to the rest of us. Try to come up with something each member of your group agrees on. Then members comment. Then we all vote on the best one. Flipcharts needed – probably two. 23.02.2019 Survey-Document Examination-Observation-Benchmarking 20

Survey-Document Examination-Observation-Benchmarking Questions What kind of survey study can you conduct with respect to the water audit issues? Determine the aim of the survey. Determine the target audience of the survey. 23.02.2019 Survey-Document Examination-Observation-Benchmarking

Anket-Belge İnceleme-Gözlem-Kıyaslama 23.02.2019 Anket-Belge İnceleme-Gözlem-Kıyaslama