internalcontrolandcontrolrisk(英文版)(ppt58頁(yè))-資料下載頁(yè)
2025-03-28 23:13本頁(yè)面
【正文】 lled a bridge working paper because it connects the internal controls strengths and weaknesses to the audit program. 10 44 Deciding to rely on controls or not? ? Decide whether or not and how much the control will be relied upon (control risk) ? Test controls if below maximum or move to substantive testing if not relying on controls. ? Control testing might be skipped for two reasons: ? Poor controls (maximum) ? Testing control not cost effective 10 45 Assess Control Risk 10 46 Identify and Evaluate Weaknesses Identify existing controls. Identify the absence of key controls. Determine misstatements that could result. Consider pensating controls. 10 47 Test of Controls ? Don’t test controls we are not relying on. ? Determine required degree of pliance required ? Test the controls ? Identify population to test ? Perform procedure to produce evidence of pliance ? If the control meets or beats the required degree of pliance, risk assessment prelim bees final and proceed with audit plan. ? If it does not meet the requirement, reassess control risk higher and adjust audit plan to perform more tests of balances. 10 48 Some tests may serve as “dual purpose” tests. ? One test may be used to gather evidence on controls and on balances. ? Refer back to how control objectives and assertions interrelate. 10 49 Internal controls for small panies. ? Few written policies ? Not cost effective to separate duties ? Compensating control Owner involvement 10 50 Communication Reportable conditions letter Management letters Audit mittee munications 10 51 Decide Planned Detection Risk and Design Substantive Tests 10 52 Risks Associated With the Use of Information Technology 10 53 Effect of Information Technology on Internal Control Information Technology IT can improve the effectiveness and efficiency of internal controls. IT also enhances the timeliness and accuracy of information. 10 54 Controls over Computerized System ? Same general controls as above plus ? Segregation of technical responsibilities, programmer and operator. ? Application controls in a puter environment ? Input controls ? Processing controls ? Output controls. 10 55 Input Controls ? input authorization usually clerical ? check digit or self checking number ? record counts ? batch totals ? hash totals ? Edit routines: ? Valid character ? Sign ? Missing data ? Sequence tests ? Reasonableness tests ? Error correction and resubmission 10 56 Processing Controls ? Run to run totals ? Control totals reconciled ? File and operator controls right file right operator mand ? Limit / reasonableness tests 10 57 Output Controls ? Control totals from processing reconciled ? Master file change report ? Output to authorized persons 10 58 End of Chapter 10 10 59 演講完畢，謝謝觀看！
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