* The Survey
Respondents(1) were presented with 20 different categories of software, such as word processing, virus protection, and accounting. We asked the respondents to indicate which categories of software they used, to what extent they used each category, and how important each category was to the mission of the internal audit department. Within each category, we also asked respondents to identify the specific software package they used and how satisfied they were with the package. The respondents were also asked to write in the names of any software categories and packages they utilized that were not listed in the survey.
To get a feel for how software technology is impacting the internal audit profession, we also asked the participants to agree or disagree with ten statements we made about the role and use of software in their departments. Finally, participants were asked to comment on matters such as innovative uses of software, how their internal audit staff uses software to add value to their companies, and how software has involved their department in broader monitoring, control, or assessment roles.
On average, survey respondents indicated a moderate level of experience using computers in auditing (6.6 on a ten-point scale), and slightly more experience using computers in general (7.6 on a ten-point scale). Finally, on average, the respondents indicated that their internal audit departments allocate about 24 percent of their time to financial auditing, 23 percent to systems/controls auditing, 37 percent to operational and performance auditing, and 16 percent to other functions.
There are obviously differences in personal preferences and in opinions regarding future technological directions among respondents. However, the results of this extensive survey confirm the significant bond between the profession and technology, and, more specifically, between internal auditors and the software they use.
Frequency of Use
Software Category Weighted Score(*) Rank
Word Processing 4095 1
Spreadsheet 3662 2
Data Analysis/Extraction 1702 3
Presentation Graphics 1250 4
Database 1055 5
Flowcharting/Data Modeling 951 6
Data Management/Groupware 950 7
Utility/Other 375 8
Audit Management/Risk Analysis 289 9
Virus Detection/Prevention 212 10
* Sum of number of respondents rating each category as a #1 rating
multiplied by 10, a #2 rating multiplied by 9, a #3 rating by 8,
etc.
To determine what kinds of software internal auditors use most, we asked respondents to rank each category based on how much of their total computer time is spent using each type of package. Results show that internal auditors spend most of their time working with word processing and spreadsheet programs. Other frequently used software types include data analysis and extraction packages; presentation graphics; database programs; flowcharting and data modeling software; data management, E-mail, and groupware packages; software utilities; audit management and risk analysis programs; and virus detection and prevention software.
Most Mission Critical
Software Category Weighted Score(*) Rank
Word Processing 1475 1
Spreadsheet 1153 2
Data Analysis/Extraction 841 3
Database 353 4
Utility/Other 334 5
Audit Management/Risk Analysis 251 6
Flowcharting/Data Modeling 198 7
Presentation Graphics 182 8
Data Management/Groupware 115 9
Systems/Control Audit 60 10
* Sum of number of respondents rating each category as a #1 rating
multiplied by 5, a #2 rating multiplied by 4, etc.
http://findarticles.com/p/articles/mi_m4153/is_n4_v53/ai_18863039/
uppose you've obtained unmanaged resources in a class constructor during object construction and the created object was provided to a using statement. However, the resources were not released at the end of the using statement's usage block. Instead, they were released during garbage collection, as you may expect. Sorting through the application's IL code with the DbgCLR debugger, you find that an exception was thrown from the class constructor. So, not only was the object not fully constructed, the 
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