Trainee auditor's blogs

Christmas, exams and getting better

23 December 2008

Hi all, and welcome to my blog. I am a trainee Auditor in the Southern region (Kent) for the Audit Commission.

I think this point in time is quite an apt place to make a first entry here, this is the time of year when the busy period is just over and everything slows down for a while around Christmas (not for long though!). CIPFA exams for the time being are just out of the way, giving rise to a period of reflection while waiting for results day.

I’m writing this as I return from study leave; spending the first day back in the office trying to get all those little admin tasks that have been neglected out of the way. Kind of strange being able to spend a day here after a hectic final accounts audit cycle running around from client site to client site, followed by the earlier than usual timing of Grant Claim certification work this year and of course CIPFA studies.

One of the most interesting things you notice in the world of audit is how much difference a year makes to both your understanding and the quality of your work. We have just started doing Systems Documentation for our clients in Kent, which is where we look at processes and controls that are in operation to ensure we have an understanding of how systems operate. This then lets us determine if we can attain any assurance through strong controls which could then limit the amount of audit work later required.

Thinking back to individual elements of work I completed last year in light of the knowledge I have accumulated since then, a far bigger picture can be seen, and everything seems to tie in and link together much better than I originally conceived. I remember back then, and indeed when I started, that people kept telling me it all just clicks when you’ve been through the annual audit cycle a few times, but I think I didn’t believe them until now.

It’s amazing that as you develop, the daunting tasks of old become increasingly routine. The challenge then becomes tasks you saw other people doing but believed would be impossible to attempt only a year on.

I think that sums up perfectly the crux of this role; having the desire to develop and accept constant challenges armed with the increasing knowledge gained from studies and the support of your local audit team.

Posted by: HS