1. Third EUROSAI Training Event
Seminar on “Evaluation of Internal Control Systems”
Prague, May 2003
National Audit Office of Denmark (NOAD)

2. IDEA
Import Import almost any file type from almost any source
File Statistics Statistics can be generated for all numeric and data fields within a database. For each numeric field, values such as net, maximum, minimum and average values as well as numbers of debit, credit and zero value items are provided.

3. IDEA
Gaps You can search a file for gaps in numeric or date sequence, or alphanumeric sequences with a user defined mask. For date gaps, you can choose to ignore weekends or user specified holidays. You can apply criteria before your search, e.g. look for gaps in check numbers, where the check amount is greater than 1,000.
Sampling Different sampling methods together with the ability to calculate sample sizes based on parameters entered and evaluate the results of sampling tests. (systematic, random, stratified random, and monetary unit)

4. IDEA
Extract Extractions, or exception testing, used to identify items which satisfy a specific characteristic, such as payments more than 100,000 or transactions before a given date.
Duplicates You can identify duplicate items within a database where up to 8 fields of information are the same duplicate account numbers, duplicate addresses or duplicate insurance or benefit claims.

5. IDEA

6. IDEA

7. Data transfer for SQL-server
User set up
Who can set up users?
Super user
User administering
only able to delegate own rights
Specification
server name
super user
Data transfer for SQL-server
This is the more specified part
More audist

8. How to set up the user?
Windows-login
Validation related to networks login
Database-login
Validation related to choise of database
Assignment of SQL-password

9. User’s rights User’s Profiles Roles Object rights Creditor Finance
OES_ECONOMIC
Creditor
Finance
account
Debtor
Stock
OES_BOOK-KEEPER
NS_CASHIER
NS_BASIS
NS_BOOK KEEPER
OES_CASHIER
Boris
Hans
Kim
Sue
Pat
Tom

10. Pre defined profiles OES_BACKUP IT staff OES_BASIS Employee standard
OES_BOOK-KEEPER Book-keeper
OES_CASHIER Cashier
OES_OECONOMIC Staff accounting function
OES_STAFF_EDIT Edit staff/career
OES_STAFF_READ Read staff/career
OES_AUDIT Auditor
OES_WAGES_EDIT Edit wages/ employment conditions
OES_WAGES_READ Read wages/ employment condition
OES_ABOOK-KEEPER Edit book-keeper responsible
OES_ACASHIER Edit cashier responsible
OES_ASTAFF_EDIT Edit staff/career responsible
OES_ASCL_EDIT Edit wages/employment conditions

11. Navision Stat

12. Password

13. User

14. Navision/User/Auditor
Audit: Read all

15. Benefits You can customize the design by:
changing the appearance of forms
adding additional fields and tables
creating user-specific menues
defining the level of control that you want by setting up business rules

16. Security and Business Rules
Specify which persons and roles may have access to certain information by using record-level security
Use mandatory filters on table data to ensure that certain roles only have permission to access the data you have specified. For example, a person may only see figures for their own region or managers may only see budgetary amounts for their own departments. This is only applicable for the SQL server option.
Automate procedures and policies by using business rules. Influence how your accounting is conducted and increase the consistency of data entry, and thereby of data output.
Business rules can be applied to individual accounts, account types, dimensions, VAT accounting and many other areas of Navision Stat.

17. Future/Present? Final public organi-zation E-trade Public sector
Purchase process modul
(Digital)
Final
public
organi-zation
Adjustment
according to
Public
Functio-nality
Security ecc
E-government
The Digital Task Force was established in August 2001 for a period of three years in order to promote the transition to E-government across the public sector. The Digital Task Force brings together authorities and works as a catalyst for solving problems of coordination in the digitalisation process
ERP: ERP-integrations Hub, gør det muligt at udveksle data mellem indkøbsprocesmodulet og statens Økonomisystemer. Dataudvekslingen vil blive baseret på den XML-standard, som er udmeldt af Ministeriet for Videnskab, Teknologi og Udvikling.
Data in/out
(Bank, Ministry of Finance ecc)
ERP Integration HUB

18. Benefits
Integrated ERP and E-Business Solution: Functionality is seamlessly integrated with the ”Navision Stat” application
Responsive and Open Communication: You can benefit from on new opportunities by taking advantage of common standards and the open platform of the Internet
Consistent and Efficient Exchange of Information: Elimination of manual re-typing of information ensures data integrity and makes valuable resources available