【正文】 .............................................................................. 5 . 風(fēng)險(xiǎn)評(píng)估與范圍確定 ................................................................................................................................. 5 . 測試內(nèi)容介紹 .............................................................................................................................................. 8 公司層面控制 ................................................................................................................................................... 8 業(yè)務(wù)流程層面控制 ........................................................................................................................................... 8 ......................................................................................................................................... 11 . 控 制的重要程度分類 ............................................................................................................................... 11 2. 測試方法及樣本選取 ........................................................................................................................................12 . 測試類型 ....................................................................................................................................................12 . 測試方法 ....................................................................................................................................................12 . 抽樣規(guī)則 ....................................................................................................................................................13 . 手工控制的樣本量 ...................................................................................................................................14 固定頻率樣本量的確定 ................................................................................................................................14 非固定頻率樣本量的確定 ............................................................................................................................15 ..................................................................................................................................................16 . 自動(dòng)控制的樣本量 ...................................................................................................................................17 3. 測試結(jié)果的評(píng)價(jià)與記錄 ....................................................................................................................................17 . 達(dá)標(biāo) ............................................................................................................................................................17 . 未達(dá)標(biāo) ........................................................................................................................................................17 . 樣本量不足 ................................................................................................................................................18 . 未發(fā)生交易 ................................................................................................................................................18 . 不適用 ........................................................................................................................................................18 . 其他 ............................................................................................................................................................18 4. 測試人員要求 ....................................................................................................................................................19 5. 工作底稿的填寫說明 ........................................................................................................................................19 6. 測試現(xiàn)場工作重點(diǎn)及測試底稿的審核 ..........................................................................................................19 . 現(xiàn)場工作的重點(diǎn) .......................................................................................................................................19 . 測試底稿的審核流程及審核要求 ..........................................................................................................20 . 工作成果的歸檔、保管與維護(hù) ..............................................................................................................20 . 其他要求 ....................................................................................................................................................20 7. 缺陷評(píng)價(jià) .............................................................................................................................................................21 . 控制缺陷的定義 .......................................................................................................................................21 . 控制缺陷的類型 .......................................................................................................................................21 .................................................................................................................................21 按缺陷對(duì)報(bào)表的影響程度分類 ....................................................................................................................21 . 單個(gè)控制缺陷評(píng)價(jià) ...................................................................................................................................22 .........................................................................................................................22 ........................................................................................................24 ................................................................................................................25 . 控制缺陷的總體評(píng)價(jià) ...............................................................................................................................26 8. 內(nèi)控缺陷的監(jiān)督與整改 .......................................................................