strategicsystemsauditing(已修改)
2025-06-10 15:42 本頁面
【正文】 0 Audit Comfort Cycle 4 Key Questions ? What does management need to get fort on? ? How does management get fort? ? Are they entitled to that fort? ? Can we audit that fort? Market Overview Strategy Value Creating Activities Financial Performance OTHER AUDIT PROCEDURES FINANCIAL STATEMENTS COMPLETION ACCEPTANCE/CONTINUANCE ASSESSMENT SUBSTANTIVE AUDIT EVIDENCE MAINLY SUBSTANTIVE ANALYTICAL PROCEDURES SIGNIFICANT CONTROLS COMFORT NO/LIMITED CONTROLS COMFORT AuditfortcycleMAINLY TESTS OF DETAILS 1 Scoping: Forming a Point of View – Perform pany and industry analytical procedures – Research and analyze external munications – Partners connect with staff members – Document the team’s understanding of the business – Knowledge broker to capture and share industry information – Form a point of view on the risks that management should be concerned about 2 Scoping: Business Analysis Framework 3 4 Strategic Analysis ? Understand the client’s strategic advantage 5 6 7 Risk Assessment ? Understand the risks that threaten attainment of the client’s business objectives – “The primary goal of management control is to ensure that risk monitoring and control activities are aligned properly with overall strategic objectives” p. 35 – Strategic risks – Process risks 8 Scoping: Risk Assessment – Key Risks Key Risk We identify audit risk through understanding the entity’s business objectives and related risks. Business Risks Audit Risks Key Risk Key Risk Key Ri
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