strategicsystemsauditing-文庫吧
2025-04-26 15:42 本頁面
【正文】 sk Key Risk Key risks are those conditions or factors within an audit that, in the judgment of the auditor, give rise to a greater risk of material financial misstatement or other matters resulting in the issuance of an inappropriate audit report. 9 Scoping: Analytical Procedures – High Level ? Understand the business ? Identify areas of risk – Disaggregated Account Level ? Determine the nature, timing amp。 extent of testing – External benchmarking to peers, market trends ? Looking for anomalies, areas of risk ? Use of extensive knowledge management tools available 10 Business Process Analysis ? Understand the key processes and related petencies needed to realize strategic advantage – Process driven petition ? Measure and benchmark process performance ? Document understanding of the client’s ability to create value and generate future cash flows using a client business model, process analyses, key performance indicators, and a business risk profile 11 Business Risks related to achieving Objectives ?…… ?…… ?…… Business Process A ? Completeness ? Accuracy ? Validity ? Restricted Access Business Process B ? Completeness ? Accuracy ? Validity ? Restricted Access Business Process C ? Completeness ? Accuracy ? Validity ? Restricted Access Account Balances and Transactions Account Balances and Transactions General Computer Controls Account Balances and Transactions Connecting the Dots … Business Objectives Financial Statement Assertions/ Audit Objectives Classes of Transactions ? Occurrence
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