The planning contents, which are also visible, such as organisational structure, guidelines, audit report history and documentation, have again been used purely by way of example and can of course also be freely created and filled. In our projects for example we have One-time-account (CpD Conto pro diverse) and Corporate Creditcard-Guidelines, which can be accessed directly in the app:
As mentioned, if we move down another level (I selected the area allocated to me, “supplier master data”), we arrive at the specific work steps or audit plan. This is derived from the risk control matrix (i.e. the audit procedures, which may be recorded with the risks). The screenshot shows some audits relating to CpD (Conto pro diverse) and critical supplier countries of domicile. Steps which have already been completed and for which findings have been ascertained are marked as “Identified problems”, while still-open points are labelled as “Not yet started”. This makes it easy to find your way around and work through the individual points in a logical way. The ability to view everything on a mobile phone or tablet also allows effective orientation at any time – for example if moving between departments when you don't have immediate access to your laptop.
You can use the ACL™ GRC App to add images, scanned documents, films or voice messages by clicking on “Attach proof”, as shown in the next screenshot:
In our example, I simply logged an old supporting voucher using the photo/scan function; the result is proof, in voucher form, which has been directly assigned to the finding, without needing to go to the scanner or photocopier or even collate the paper voucher in a folder.
Incidentally, practice has shown that the ability to work barrier-free is an extremely useful benefit. For example, auditors with restricted mobility no longer face the difficulty of having to go to use a photocopier which might be located several floors away, as documents can now be scanned and logged directly at their desk using a mobile device.
After having used the ACL™ GRC app for some time in a variety of projects, we could no longer imagine not using it in our day-to-day audit management work. The simplicity with which supporting vouchers can be logged and uploaded, the ease of using your mobile phone or tablet to view documents or to work through an audit plan, or of reading a draft report on your handheld device, makes the app not just an end in itself but a key element of the solution. And of course, it is also holistically designed for any type of audit: ACL™ is no longer merely about recording data analytics results, but about supporting all types of audits and documenting findings. For example, occupational safety audits, which require visits to production facilities and documenting weaknesses (such as unsecured areas, missing barriers, etc.), can now be conducted very easily using a mobile phone. Auditors can find the work procedures to be audited on their phones and work through them logically in order, while also being able to document identified problems immediately using photos or videos.