Protocols

Please click the links below to download the current version of the IS-BAO Audit Protocols :

IS-BAO 2017 Excel Protocols – Version 3.0 – Released 06 August 2018
Note 1: Use of v3.0 of the 2017 Excel Protocols is mandatory for those audits conducted according to the 2017 IS-BAO for operators who use the IS-BAO for regulatory compliance with the UK OTAR regulations. In these cases, completion of the OTAR Appendix tab of the protocols is mandatory in accordance with item 4.2.4 of the APM 7th Edition.
Note 2: Unprotecting the Excel Protocols will corrupt the file and make it invalid for submission of the Audit Report to IBAC.

IS-BAO 2018 Excel Protocols – Version 1.0
Please note: The APM 7th edition is effective and applicable for all IS-BAO operators and auditors 01 July 2018 (See APM 5.6 and Appendix I for 2017 Standard guidance). The 2018 Standard is effective from 01 July 2018 and is applicable on 01 July 2019.

Instructional Video :

Instructional video on the Excel Protocols

Frequently Asked Questions :

Please find below some questions frequently asked by users of the Excel Protocols :

Question 1 : Can IBAC provide the password for unprotecting the file?

Answer : Protection of the file is key to ensure that the contents of the report are valid, and also that they will properly integrate with IBAC’s systems for processing the audit report. As such, the report may not be unprotected, and no unprotected files can be accepted by IBAC for review and processing. Tools have been included into the spreadsheet so that unprotecting it is not needed. If an issue is found in the field that suggests unprotecting might be needed, we suggest to review the guidance information in this FAQ, as well as in the instructional video available in this page. If that does not solve the issue, please report the issue to the IS-BAO Audit Manager for support.

Question 2 : I noticed some cells that should be editable have become protected by password and can no longer be edited. How do I handle this?

Answer : This issue has been reported by a few auditors and operators in the field. Up to now, IBAC has been unable to replicate this issue in order to develop a final solution to prevent this from happening. However, in the 2017 XLS protocols version 1.1 (and later) a routine has been added that unlocks all editable cells. As such, when this issue is experienced, please go to the “Tools” worksheet and hit the “Unlock Cells” button. The routine will run and by the end of it, a message indicating the cells have been unlocked will be displayed. This should solve the issue; if that does not help, please report the issue to the IS-BAO Audit Manager for support.

Question 3 : I am using v1.1 of the 2017 XLS Protocols in a Mac, and the hyperlinks to view the Standards do not work.

Answer : The provided hyperlinks work properly in PCs, but it has been noticed in the field that some versions of Excel for Mac do not support the functions used to display the Standards via hyperlinks in version 1.1. This will be corrected in v1.2 of the XLS Protocols.

Question 4 : The Audit Summary box (and/or the Comments boxes by the end of each protocol chapter) do not display the entire text.

Answer : By native Excel behavior, merged cells will not automatically adjust their size according to their contents. The Audit Summary box and the End-of-Chapter Comments boxes are merged cells and behave accordingly. The Audit Summary box has been standardized to 30 lines, and auditors are encouraged to exercise concision to adhere to this limit, and to make use of the comments boxes by the end of each chapter for further information on each specific chapter. However, if the final text does not fit in the provided Audit Summary box, the auditor can manually increase the height of one or more of the rows corresponding to the Audit Summary box until all text is properly displayed. The same can be done with each Comments box provided by the end of the protocol chapters. Please refer to the instructional video provided above for a demonstration on how that can be done.

Question 5 : Excel is not a text editor and text inserted in various cells become too long and difficult to read.

Answer : Although Excel is not a native text editor, it can be used for applications such as the audit protocols. Text within any given cell may be separated in paragraphs by using Alt+Enter within the cell. This, as well as the formatting tools provided by Excel, can be used to help formatting the texts entered in each cell in a way that is easier to read and understand.

Question 6 : The APM says auditors should give the operator the finding form and the audit report form by the end of the audit, but how can that be done if these forms are in the same file as the remaining protocols?

Answer : In the 2017 XLS protocols version 1.1 (and later) a routine is available that exports the Finding Form and Audit Report Form to dedicated files that can be sent in advance to the operators while the rest of the report is under development. This routine can be found in the “Tools” worksheet, by hitting the “Export Audit Report and Finding Forms” button. Once the confirmation message is displayed, the corresponding files can be found in the same folder that holds the XLS Protocols file in your computer.

Question 7: There is no way to enter an electronic signature as that sheet and cells are protected.

Answer : Electronic signatures are not required by IBAC for submission of the report. Auditors should ensure signatures are obtained in a printed or pdf version of the report and keep the signed copies in their own records for future reference as needed.

Question 8 : How should audit teams work with the XLS Protocols?

Answer : We strongly recommend to avoid the use of the Share Workbook of Excel as it will make unavailable many of the features of the XLS protocols. The best way to use the XLS Protocols in a team is to have a copy of the file be used by each auditor. By the end of the work, the contents of one copy can be copied and pasted to the other copy, thereby creating the complete report. V1.1 already allows for the complete copy and paste of all protocol questions in each protocol chapter, making this process a lot easier. However, please always remember, when using the XLS protocols, to use the Paste Special > Values (or Paste Text Only) option provided by Excel to ensure the original formatting of the cells in the XLS Protocols are kept intact. Please refer to the instructional video provided above for a demonstration on how that can be done.