strategicsystemsauditing-文庫吧在線文庫
【正文】 n? ? 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 Risk Key Risk Key risks are those conditions or factors within an audit that, in the judgment of the
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號-1