戰(zhàn)略系統(tǒng)審計(jì)資料(英文版)-文庫(kù)吧資料
2025-02-24 10:27本頁(yè)面
【正文】 ecialistsOur best teams use our specialist capabilities to help in forming a point of view.StakeholdersBusiness ObjectivesFinancial RiskBusiness ProcessEnterprisewide RiskSystems TechnologyEnergy Trading RiskBusiness ResilienceProject ManagementInternal Audit Security Data RiskRegulatory/ CompliancePerformance ImprovementTreasuryRisks ControlsAlignmentComputerAssisted Audit TechniquesFraud17Audit Comfort Cycle4 Key Questions? What does management need to get fort on?Market OverviewStrategy Value Creating ActivitiesFinancial PerformanceOTHER AUDIT PROCEDURES FINANCIAL STATEMENTSCOMPLETIONACCEPTANCE/CONTINUANCE ASSESSMENTSUBSTANTIVE AUDIT EVIDENCEMAINLY SUBSTANTIVEANALYTICAL PROCEDURESSIGNIFICANTCONTROLSCOMFORTNO/LIMITEDCONTROLSCOMFORTMAINLY TESTSOF DETAILS? How does management get fort?? Are they entitled to that fort?? Can we audit that fort?18“Taking Stock”: RealTime Linkage in the Iterative Process–Share team members’ cumulative knowledge–Update risk identification and assessment–Consider the audit fort gained to date, by audit assertion–Answer: “Do we have enough fort?”–Answer: “What do we do next?”19Substantive Audit EvidenceMarket OverviewStrategy Value Creating ActivitiesFinancial PerformanceOTHER AUDIT PROCEDURES FINANCIAL STATEMENTSCOMPLETIONACCEPTANCE/CONTINUANCE ASSESSMENTSUBSTANTIVE AUDIT EVIDENCEMAINLY SUBSTANTIVEANALYTICAL PROCEDURESSIGNIFICANTCONTROLSCOMFORT
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