“ACL’s home is the internal audit department, but is also used by other parts of the organization. In the internal audit department we are three to four persons who use it on a regular basis to support audits and investigations in Equinor.
The tool is used in several phases of an audit, mainly to test transactions to support audit objectives but also in the audit planning process to identify areas to include in audits. An example of use outside the internal audit department is testing of SOX key controls.
Bizcon is our supplier of ACL and we get very good support when it comes to both technical questions and getting an overview of the possibilities that lie within the tool.”