Author Information
Mike Blakley
Member since 31st May 2007
Occupation: IT Auditor
IT auditor with 27 years experience in information technology auditing, including five years with public accounting firms. Experience both internationally with a global petrochemical company, and domestically with governments, electric utilities and savings and loan associations. IT experience ranges all the way from audits of large IBM mainframe systems using CICS, DB2, IMS to mid-range Unix boxes as well as LANS. Has developed and implemented Oracle database systems using stored procedures as well as extensive experience with the audit use of Excel. Significant experience with MySQL and PHP in a web based environment. Author of four articles published on AuditNet. Scheduled speaker at the 2008 IIA Fraud Forum. Speaker at the 2002 IBM Share conference in San Francisco in 2002 on the topic of auditing mainframe software costs. Conducted training in Advanced Excel techniques on multiple occasions. Speaker at the Miami chapter of the EDPAA on auditing CICS.
Founder of the audit consulting firm EZ-R Stats, LLC which provides a variety of audit software tools, Excel training and articles on numerous audit topics.
Received a CPA certificate in Florida in 1975 and a CISA certificate in 1982.
Currently the Senior Information Technology Auditor for the North Carolina Department of Health and Human Services auditing the Medicaid system which has an annual budget of a little over $10 billion.
Displaying 1 to 6 (of 6 articles)
01st May 2008
Converting data from its existing format into a format useable for audit testing and data integrity testing is an essential, but often challenging, portion of the overall audit process. This article discusses one approach for data conversion and outlin...
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01st May 2008
Some organizations perform recurring audits, either over time (e.g. quarterly) or else location (e.g. store or branch). Each of these audits generally has very similar audit objectives and often follows essentially the same audit steps. When data to b...
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01st May 2008
As procurement systems become increasingly automated, and process ever larger numbers of payments, the need for both preventive and detective controls over fraud takes on more significance. Regardless of how well controls are designed and implemented, th...
Views: 0
01st May 2008
Summary
The process of auditing fixed asset records in an enterprise that can be daunting, especially when the number of supporting detail records is in the thousands or tens of thousands, which is not an unusual situation. Two general audit approach...
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01st June 2007
Benford's law is an advanced digital analysis technique that involves examining the actual frequency of the digits in the data. Benford's law calculates that numbers in sets of data with low first digits, such as 1, occur with more frequency than numbers ...
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01st June 2007
Detection of "curb-stoning" in surveys
Overview/Narrative
When surveys are taken, the situation can arise where one or more of the persons taking the survey do not actually interview a person, but instead, make up the data. There are a number of rea...
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