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Huidig onderzoek: GIS and audit

GIS and auditing

Geographical information systems (GIS) and Remote sensing (that is, earth observation by satellites) can provide added value for all stages of an audit:

  • assessing relevant risks;
  • designing the audit;
  • conducting the audit;
  • analysing audit results;
  • communicating audit results.

The table below provides a summary of  the added value of GIS in the audit process.

Assessing relevant risks

Determine the risks in the use of tax money or in policy processes.
GIS makes it possible to analyse various data or data layers in a geographical context, which would be difficult or complicated if using only spreadsheets. Remote sensing data can be used to verify information in databases with information from the field.
Designing the audit

When information is available on risks, GIS and Remote sensing (GIS/RS) can assist in designing the audit when deciding on the audit focus and scope to formulate relevant research questions and the research strategy.
Conducting the audit

Determine which files need to be examined or audited (sampling strategy) and determine on a larger area by extrapolating from samples (coverage of the control).During the audit implementation phase, the audit team can use GPS devices and satellite-based maps to link audit field data to geographical data. This combination makes it possible to analyse field data in a geographical context not only at a later stage but immediately when the data are uploaded and combined with maps. In this way, field data are directly and visibly mapped in a geographical context.

 Analysing audit results

GIS makes it possible to analyse different layers of geographical information. With this kind of analysis, performance can be measured.
Visualising results with GIS can also provide an insight into geographical differences in the performance of public organisations.

Communicating audit results

With GIS/RS, audit findings and other data can be mapped and displayed to support the main audit conclusions and recommendations and facilitate communication of the results.

 

Example of the use of GIS in the audit process

The INTOSAI TaskForce on the Accountability for and Audit of Disaster Related en successor, de INTOSAI Working Group on the  Accountability for and Audit of Disaster-related Aid, have explored the opportunities of using a geographical approach to support the planning, monitoring and control of aid flows. The focus was on new technologies like GIS and Remote Sensing.

As a pilot the housing projects in Aceh, the area hardest hit by the tsunami in Indonesia in 2004, were chosen. The Netherlands Court of Audit conducted the research in collaboration with her Indonesian, Korean and American colleagues. The focus was on the audit of the housing projects. In addition, we investigated whether GIS can be used in planning and coordination of aid projects. Together with the ITC Faculty of Geo-Information Science and Earth Observation a method was developed to trace the building projects with the use of GIS and remote sensing technigues.

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