德勤审计流程图培训.ppt

1、Process Flow Diagrams,May 30, 2012,Bill Platt Sandy Herrygers Rich Herlin Lara Abrash Kelly Rau,Administrative Items,No CPE provided Replay and slides will be available on Deloitte Audit Plus,Summarize U.S. AAM requirements related to process flow diagrams Describe implementation and support tools D

2、iscuss considerations for engagement economics Understand process flow related learning in response to policy and guidance,Webcast objectives,Policy and Guidance,Relevant Auditing Standards,New U.S. AAM Policy,Applies to: Audits performed in accordance with the standards of the PCAOB integrated and

3、non-integrated audits Integrated audits performed in accordance with the standards of the AICPA Requirement (U.S. AAM 2440.11a): we shall document our understanding of the flows of transactions using process flow diagrams to supplement narratives or other documentation related to: -Accounts or discl

4、osures for which we have identified a significant risk -Revenue accounts identified as material to the financial statements. Additional guidance in U.S. AAM 2440.11b Effective for audit periods beginning on or after December 15, 2011,Process flow diagram benefits,Implementation and Support,Guide to

5、Developing Process Flow Diagrams,Chapter 1: Introduction to Developing Process Flow Diagrams Chapter 2: Assess Process Flow Diagram Strategy Chapter 3: Leverage Our Understanding of the Entity Chapter 4: Develop Diagrams Chapter 5: Validate Our Understanding,Guide to Developing Process Flow Diagrams

6、,Chapter 1: Introduction to Developing Process Flow Diagrams,Chapter 2: Assess Process Flow Diagram Strategy,CHAPTER 3: LEVERAGE OUR UNDERSTANDING OF THE ENTITY,Section 4.1: Process Flow Diagrams (Mandatory),CHAPTER 4: DEVELOP DIAGRAMS,Section 4.2: System Overview Diagrams (Supplemental),CHAPTER 4:

7、DEVELOP DIAGRAMS,Section 4.3: IPE Diagrams (Supplemental),CHAPTER 4: DEVELOP DIAGRAMS,Section 4.4: Automated Control Diagrams (Supplemental),CHAPTER 4: DEVELOP DIAGRAMS,Step 1 Validate our understanding internally Discussions with experienced team members Review information from our audit file for c

8、onsistency Step 2 Validate our understanding externally Discussions with the entity Review process flow diagrams with process owners,Chapter 5: Validate Our Understanding,APPENDIX A - RESOURCES AND TOOLS FOR AUDITORS APPENDIX B REVENUE ILLUSTRATIVE EXAMPLES APPENDIX C OTHER ILLUSTRATIVE EXAMPLES APP

9、ENDIX D SYSTEM OVERVIEW DIAGRAM APPENDIX E IPE DIAGRAM APPENDIX F AUTOMATED CONTROL DIAGRAM Note additional appendices will be added in the future to include industry specific process flow diagrams.,Appendices,Implementation and Support,Support network for questions,Contact: National Office (Audit):

10、 “US Wilton Audit Consultations (US - Wilton)” (USWiltonAuditC) The appropriate IPPD if questions are related to a specialized industry,Policy Questions,“How to” questions Regional SMEs,Implementation and Support,Tools, applications and stencils,The simple drivers of your choice,Choosing the right t

11、ools,Size of Diagram,Complexity of Diagram,PowerPoint,Word,Excel,Visio,Small,Large,Simple,Complex,We have developed “Deloitte Stencils” with shapes that are depicted in the “Guide to Developing Process Flow Diagrams” Refer to Appendix A of the Guide for download links to the “Deloitte Stencils” Delo

12、itte Stencils have been developed for the following technologies: Microsoft Visio Microsoft Excel Microsoft Word Microsoft PowerPoint,Audit Specific Shapes,Obtaining Deloitte Process Flow Stencils,Screenshot of Visio Stencil,Common tool sources,Obtaining Deloitte Software,*Notes regarding Visio - th

13、ere is a license cost of $130 per installation that is absorbed by the firm if you install Visio Standard. Please make sure you need the software before installing. *Microsoft Visio 2010 Viewer and Microsoft Office 2010 are installed by default for all auditors in the US Firm.,Engagement Economics,L

14、evel of effort anticipated and using U.S. India AERS,Process flow diagrams Level of effort per diagram,Complex process Limited information exists, which do not contain enough detail to create the initial draft of the process flow diagram.,- OR -,X Effort (8-10 hours),Non-complex process Existing inf

15、ormation is available, and is reasonably detailed, to create initial draft of the process flow diagram.,Lower Higher,XX Effort (40-50+ hours),The hours for each engagement may vary depending on the specific facts and circumstances.,Process Flow Diagrams Estimated Hours Breakdown,U.S. India AERS (USI

16、) Process Overview,Reach out to USI through the ICT Portal or email to U for process flow diagram requests, or contact one of the following individuals:,Learning Resources,Process Flow Related Learning,Process Flow Related Learning Courses Offered,“Creating Process Flow Diagrams the Deloitte Way” is

17、 expected to be released in early June 2012.,Questions?,About DeloitteDeloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see for a detailed description of the legal s