Integrated Audit Approach An Overview

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1Integrated Audit ApproachAn OverviewMoniqueGarsoux,DexiaQualified Audit PartnersRTM 22/01/20052Presentation Outline The Need for Enterprises What is Integrated Auditing The Integrated Audit process Audit methodology Best practisesLogicalsecurityDB2ClientAccount sManageProblems& IncidentsNetworksCardsWhereareMyBusiness Risks?ComplianceOperationalrisk,BasleIIB anksysBANKSWhatisthe Businessproblem?BankStatementsWhereisthe integratedauditapproach(IAA)?AnexampleBa tchAccountOrdersManagementClientOrdersDB AccountingBanksysBranchesInterestcalcula tionsAsynchroneSynchroneDialogApplCRICRE ReconciliationOperationsSecurityOracleDB 2AccountingApplicationProblemmanagementN etworkCicsMQMComplianceIntegrated Audit6What is Integrated Auditing Combines elements of three traditionalaudit types; Information technology(IT), operational and financial. Provides a broader Audit scope in whichto render an opinion on the adequacyand effectiveness of a system ofinternal control to mitigate globalbusiness risks : One report7Benefits of IAA Eliminates redundant or narrow view audits,Duplicated work , Missed opportunities forcontribution, Risk of false assurance Creates a broad based Audit .

1 Integrated Audit Approach An Overview Monique Garsoux, Dexia Qualified Audit Partners RTM 22/01/2005

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