1 jNIK IT tool for electronic audit papers 17th meeting of the INTOSAI Working Group on IT Audit (WGITA) SAI POLAND (the Supreme Chamber of Control)

2 Main goals of software: to prepare audit source data for future systems (a base for a future Knowledge Management System), to improve auditors working methods by integrating all types of audit papers in one XML file, to facilitate estimation of audits quality by imposing clear and compact way of writing audit papers (i.a. to enhance an analysis based on documents collected in many audits, easy access to linked materials under one audit). XML formats

3 Concept of jNIK

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5 Different printings of one XML document

6 Three versions of jNIK have been created since the presentation in Oman 0.1 version - July version - October version - April 2008 The modifications concern mainly the changes in application architecture and were made to improve functionality and speed of action. The changes are not spectacular and are mainly of technical nature. Alterations of the tool

7 The main goal of 0.1 version was to check if it is possible to create application based on following technologies: Java Platform, Standard Edition 6 (JRE ), JFC Swing, particularly JTabbedPane and JTree classes, W3C XML standard to save documents as text files, Implementation of W3C DOM standard

8 Version 0.1 of jNIK software supported only one type of paper (external audit evidence) – the record of acceptance of verbal explanations. The application enabled: to create new document, to open existing one, to create and open HTML file, used to print out the record of acceptance of verbal explanations to add question element ( created by the auditor) to open various documents at the same time. The main application code was also changed by putting all application parameters in it.

9 Exemplary configuration parameters in the 0.1 version: Localisation of XSL transformation file, Added node data, Data of the opening file type, Data of elements visible for the user in document structure, Data of the class representing the Acceptance Protocol for Oral Explanations, Data of DOM( Document Object Model) elements, where content which is visible on the screen and editable are stored, Data of classes representing the views of individual elements of the document.

10 The goals of the 0.2 version: To make more efficient processing of different types audit papers, such as: the record of acceptance of verbal explanations, audit topics (audit program), audit protocol (audit report).

version of software facilitated for users: To create, open and edit three types of documents mentioned in the previous section, To save documents in selected XML file, To add new elements to the document, To join elements saved in XML file to the document, To transfer elements within the documents structure, To delete documents element, To create HTML files for printouts.

12 It was also characteristic of the 0.2 version that: In the course of document modification extra copy were made and stored, HTML printout files were put in separate catalogue, Configuration variables of the program (for example localization of the main application catalogue), were put in order (in separate interface). The way to define types of documents supported by the application has been simplified, SAX interface was used to read the type of document included in XML file. It significantly increased the effectiveness of gaining of information, The test spell checking was introduced for selected fields.

version achieved intended goal, although following problems occurred: Efficiency – opening and creating documents lasted noticeable long, Document structure was not displayed in the right way –blank areas were occuring, In cases of few identical document structure elements, sometimes data of only one of them were displayed, which in practice made it impossible to add or transfer structure elements.

14 The goals of version 0.3: To correct the errors and deficiencies in the version 0.2, To introduce new functionalities connected with handling of documents, such as for example new kind of audit evidence, To simplify the process of adding new types of documents, To simplify the process of defining new types of documents, To introduce new functionalities connected with processing and visualization of documents content ( e.g. styles).

15 Characteristics of version 0.3 HTML printout files are placed in separate catalogue, Possibilities to define and add new printouts were created, without the necessity of interference in any application source code or classes defining particular document, The information, which elements could be added to the document and where, is defined in separate XML file, and that has significantly simplified defining of new documents, Status element was added to each element of documents structure containing additional information (however this functionality has not been fully implemented), Names, types and classes defining individual types of documents recorded in application are described in separate XML file and loaded into an application by StAX technology. It significantly simplifies the process of adding of new types of files support to the application by avoiding the necessity to modify source code of the main part of application,

16 Characteristics of version 0.3 (cont.) The identification of the documents type or node saved in XML file is made by StAX technology, that ensure fast carry out of operation, The name of documents type, the name identifying particular type on XML file, the name of XML file, on which new documents are being created, are saved in a class describing particular document and this facilitates defining of new types of documents, Classes of exceptions have been defined. Thanks to this, the program informs about some errors appearing while using it in a clear way, There are few ready components available, of which it is possible to build components responsible for visualization of individual documents elements, that facilitate the defining of new documents types supported by applications.

17 On account of the fact that the work on the version 0.3 has not been finished yet, so far following goals were achieved: –Correction of errors and inconveniences of the version 0.2 by: Significant shortening of time required to create new documents and to open already existing ones Improving ways to display documents structure and to use it. –Simplifying of the process of adding new types of documents, –Simplifying of the process of defining new types of documents.

18 Thank you very much for your attention!