strategicsystemsauditing(文件)
【正文】 ilter routine transactions for unusual items ? Additional test work is performed when interrelated financial and Nonfinancial performance measures are inconsistent and when key financialstatement assertions are not consistent with the auditor’s understanding of the anization’s strategicsystems dynamic ? Quality of earnings are assessed ? Process performance evaluated on – Cycle time – Process quality – Process cost 16 Scoping: Audit Team of Specialists Our best teams use our specialist capabilities to help in forming a point of view. Stakeholders Business Objectives Financial Risk Business Process Enterprisewide Risk Systems amp。 Obligations ? Existence ? Completeness ? Accuracy/Valuation Presentation 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
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