1. Preface

This firm has been working in the field of digital technology development for many years. Fortunately, the efforts of our IT department have led to its implementation. The following is a summary of the actions taken:

It is necessary to explain that the technical measures, programming and implementation of the mentioned operations have been done with the support of Hadi Hesab Ryan Novin Company (Private Joint Stock Company) as a knowledge-based company and a member of the Computer Trade Union System and the Supreme Council of ICT of Iran. Recognizing the needs of certified audit firms and using the knowledge and experience of this firm, the above company designed the following intelligent systems with the brand “Hadi Hesab” as a new and innovative idea with the aim of facilitating and mechanizing all administrative and executive operations.

• Intelligent systems used by this firm
• Audit IT
• Time sheet and Personnel Attendance system
• System of working hours, leave request, personnel performance status and projects (QC) and personnel evaluation at the end of each project
• Business process management software (BPMS)
• Financial and administrative systems including financial accounting – checks and treasury – payroll and personnel – billing (MIS)

»General Chart of Information Technology Plan for Audit Firm«

• What is Audit IT?

3-1 Audit IT is an IT-based system that aims to assist auditors in the process of planning, executing, controlling, completing, and directing audit operations.

For years, auditors in Iran have used their traditional methods to examine the documents of their clients. But these days, auditing using computer-based tools and techniques is not a new issue, and the existence of an intelligent computer system for any knowledge-based institution is not a choice but a management requirement.

With the development of companies and the increasing volume of their operations, the audit risk has increased and it has become difficult to conduct extensive content testing and other audit procedures. In fact, with the increase in the volume of documents produced and the constant change of financial and administrative rules and regulations, the risk of error detection has increased by controlling the documents. However, computer-based auditing methods make it possible to analyze large volumes of data in a short period of time, and errors, frauds, and abuses are more easily detected.

3-2 How to implement Audit IT in Iran?

Since the diversity, complexity and breadth of economic activities in the world today and the advent of information technology and its advances have occurred so rapidly, auditors like many other experts in other branches, have not yet been able to adapt to specific IT related skills and requirements.

3-3 Audit IT Audit Achievements:

• Increase the speed, quality, accuracy and efficiency of the audit team and thus reduce the cost of project implementation
• Instant access to information about the projects under consideration of the firm without time and space restrictions and via the Internet
• Avoiding extra and redundant operations and preparing significant points for inclusion in audit reports
• Control and monitoring the progress of projects by the managers of audit firms on several projects simultaneously and through the Internet and from outside the project site
• Division of project members’ duties and recording of overdue points on the audit team’s handling through the TIKETING system
• Budgeting the implementation of audit projects according to the type of each project and avoiding deviating from the work in progress
• Ability to audit and deeply analyze 100% of information using existing tools
• Ability to create a digital file of all the steps at the end of the audit

• Achievements of using financial and administrative package (BPMS, Timesheet, QC, MIS)
• Creating integration between firms’ information systems through BPMS system
• Recording entry and exit and allocation of working hours by personnel at the project site and on the Internet
• Elimination of laborious and costly steps in preparing time sheets, assignment sheets, personnel working hours card, total working hours of each project (hourly-Rials), staff evaluation, calculation of salaries and … and performing all steps on the Internet
• Ongoing work control with projected budget for each project
• Optimal use of resources, reducing risks and costs and thus increasing productivity in the institution
• Making various control and monitoring reports for all current operations and progress of tasks in the firm

• It should be noted that all the high-tech systems described above are fully implemented and running in this firm.