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战略系统审计2024/3/25战略系统审计Scoping:FormingaPointofViewPerformcompanyandindustryanalyticalproceduresResearchandanalyzeexternalcommunicationsPartnersconnectwithstaffmembersDocumenttheteam’sunderstandingofthebusinessKnowledgebrokertocaptureandshareindustryinformationFormapointofviewontherisksthatmanagement

shouldbeconcernedabout2战略系统审计Scoping:

BusinessAnalysisFramework3战略系统审计4战略系统审计StrategicAnalysis

Understandtheclient’sstrategicadvantage5战略系统审计6战略系统审计7战略系统审计RiskAssessmentUnderstandtherisksthatthreatenattainmentoftheclient’sbusinessobjectives“Theprimarygoalofmanagementcontrolistoensurethatriskmonitoringandcontrolactivitiesarealignedproperlywithoverallstrategicobjectives”p.35StrategicrisksProcessrisks8战略系统审计Scoping:

RiskAssessment–KeyRisks

KeyRiskWeidentifyauditriskthroughunderstandingtheentity’sbusinessobjectivesandrelatedrisks.Business

RisksAudit

Risks

KeyRisk

KeyRisk

KeyRisk

KeyRiskKeyrisksarethoseconditionsorfactorswithinanauditthat,inthejudgmentoftheauditor,giverisetoagreaterriskofmaterialfinancialmisstatementorothermattersresultingintheissuanceofaninappropriateauditreport.

9战略系统审计Scoping:AnalyticalProceduresHighLevelUnderstandthebusinessIdentifyareasofriskDisaggregatedAccountLevelDeterminethenature,timing&extentoftestingExternalbenchmarkingtopeers,markettrendsLookingforanomalies,areasofriskUseofextensiveknowledgemanagementtoolsavailable10战略系统审计BusinessProcessAnalysis

UnderstandthekeyprocessesandrelatedcompetenciesneededtorealizestrategicadvantageProcessdrivencompetitionMeasureandbenchmarkprocessperformanceDocumentunderstandingoftheclient’sabilitytocreatevalueandgeneratefuturecashflowsusingaclientbusinessmodel,processanalyses,keyperformanceindicators,andabusinessriskprofile11战略系统审计BusinessRisksrelatedtoachievingObjectives………………BusinessProcessACompletenessAccuracyValidityRestrictedAccessBusinessProcessBCompletenessAccuracyValidityRestrictedAccessBusinessProcessCCompletenessAccuracyValidityRestrictedAccessAccountBalancesandTransactionsAccountBalancesandTransactionsGeneralComputerControlsAccountBalancesandTransactionsConnectingtheDots…BusinessObjectivesFinancialStatementAssertions/

AuditObjectivesClassesofTransactionsOccurrenceCompletenessAccuracyCutoffClassificationAccountBalancesRights&ObligationsExistenceCompletenessAccuracy/ValuationPresentation&DisclosureOccurrence/R&OCompletenessUnderstandabilityAccuracy/Valuation12战略系统审计13战略系统审计Assessimplicationsforbusinessandaudit

Isriskidentificationcomplete?Aretheyprioritizedproperly?Aretherecontrolstominimizeriskstoacceptablelevel?Doaccountingchoicesanddisclosuresadequatelyreflectuncontrolledrisks?Groupsresidualbusinessriskbyfinancialstatementassertion14战略系统审计ScopingTranslatedintoAuditStrategyWherecontrolsoversignificantaccountbalancesorclassesoftransactionarenotaligned,wewillneedtoperformsubstantivetestsofdetails.StakeholdersRisksControlsAlignmentBusinessObjectives15战略系统审计BusinessMeasurement

UsethecomprehensivebusinessknowledgedecisionframetodevelopexpectationsaboutkeyassertionsembodiedintheoverallfinancialstatementsComparereportedfinancialresulttoexpectationsanddesignadditionalaudittestworktoaddressanygapsbetweenexpectationsandreportedresultsTransactionbasedauditingproceduresareappliedtonon-routinetransactionsandnon-routineandhighlyjudgmentalaccountingestimates(p.36).ComputeraudittechniquesfilterroutinetransactionsforunusualitemsAdditionaltestworkisperformedwheninterrelatedfinancialandNonfinancialperformancemeasuresareinconsistentandwhenkeyfinancial-statementassertionsarenotconsistentwiththeauditor’sunderstandingoftheorganization’sstrategic-systemsdynamicQualityofearningsareassessedProcessperformanceevaluatedonCycletimeProcessqualityProcesscost16战略系统审计Scoping:AuditTeamofSpecialistsOurbestteamsuseourspecialistcapabilitiestohelpinformingapointofview.StakeholdersBusinessObjectivesFinancialRiskBusinessProcessEnterprise-wideRiskSystems&TechnologyEnergyTradingRiskBusinessResilienceProjectManagementInternalAuditSecurityDataRiskRegulatory/CompliancePerformanceImprovementTreasuryRisksControlsAlignmentComputer-AssistedAuditTechniquesFraud17战略系统审计AuditComfortCycle4KeyQuestionsWhatdoesmanagementneedtogetcomforton?Market

OverviewStrategyValue

Creating

ActivitiesFinancial

PerformanceOTHERAUDITPROCEDURESFINANCIALSTATEMENTSCOMPLETIONACCEPTANCE/CONTINUANCEASSESSMENTSUBSTANTIVEAUDITEVIDENCEMAINLYSUBSTANTIVEANALYTICALPROCEDURESSIGNIFICANTCONTROLSCOMFORTNO/LIMITEDCONTROLSCOMFORTMAINLYTESTS

OFDETAILSHowdoesmanagementgetcomfort?Aretheyentitledtothatcomfort?Canweauditthatcomfort?18战略系统审计“TakingStock”:Real-TimeLinkageintheIterativeProcessShareteammembers’cumulativeknowledgeUpdateriskidentificationandassessmentConsidertheauditcomfortgainedtodate,byauditassertionAnswer:“Dowehaveenoughcomfort?”Answer:“Whatdowedonext?”19战略系统审计SubstantiveAuditEvidenceMarket

OverviewStrategyValue

Creating

ActivitiesFinancial

PerformanceOTHERAUDITPROCEDURESFINANCIALSTATEMENTSCOMPLETIONACCEPTANCE/CONTINUANCEASSESSMENTSUBSTANTIVEAUDITEVIDENCEMAINLYSUBSTANTIVEANALYTICALPROCEDURESSIGNIFICANTCONTROLSCOMFORTNO/LIMITEDCONTROLSCOMFORTMAINLYTESTS

OFDETAILS20战略系统审计AssuranceHierarchyWillweobtainauditassurancefromtestsofcontrols?Testcontrols.Nofurthertestingrequired.Canweobtainauditassurancefromsubstantiveanalyticalprocedures?Performsubstantiveanalyticalprocedures.Performtestsofdetails.Doweneedadditionalauditassurance?NoYesNoNoYesYes21战略系统审计OtherAuditProceduresMarket

OverviewStrategyValue

Creating

ActivitiesFinancial

PerformanceOTHERAUDITPROCEDURESFINANCIALSTATEMENTSCOMPLETIONACCEPTANCE/CONTINUA

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