人力资源-Auditing Organizations Through a Strategic-Systems LensVIP免费

AuditingOrganizationsThroughaStrategic-SystemsLensThismonographisnotintendedtoconstituteanexhaustivecoverageofallofthepoliciesandprocedurescomprisingKPMG’sfullauditprocess,andhowitcomportswithgenerallyacceptedauditingstandards.PDFfileHTMLversionNote:ForbestprintingresultspleaseprintthePDFfile.ToorderhardcopiesofthemonographpleasecontactPamBullisofKPMG(emailpbullis@kpmg.comorcall(201)307-7713.TheKPMGBusinessMeasurementProcessTimothyB.BellFrankO.MarrsKPMGLLPIraSolomonHowardThomasUniversityofIllinoisatUrbana-ChampaignForewordbyWilliamR.Kinney,Jr.Copyright1997byKPMGLLP,theU.S.memberfirmofKPMGInternational,aSwissassociationAllrightsreserved.ContentsForewordPrefaceIntroductionCurrentAuthoritativeGuidanceAbouttheNeedtoUnderstandtheClient’sBusinessandIndustryOverviewoftheEvolutionofAuditingPracticesAssessingAuditRiskThroughaStrategic-SystemsLensTheGlobalBusinessEnvironmentAProposedKnowledgeAcquisitionFrameworkfortheRisk-BasedStrategic-SystemsAuditTheKPMGBusinessMeasurementProcessBusinessModels,KPIs,Expectations,andAuditEvidenceConcludingCommentsAppendixReferencesAbouttheAuthorsFootnotesForewordbyWilliamR.Kinney,Jr.Asthetwentiethcenturycomestoaclose,informationtechnologyhasbroughtdramaticchangestobusinessprocesses,tobusinessorganization,andeventoauditing.Thesechangesrequiremajorreconsiderationofwhatweknowaboutfinancial-statementaudittechnology.Thismonographpresentsthethinkingoftwoleadingpractitionersandtwoleadingscholarsonthefoundationsofauditingtechnologyforthetwenty-firstcentury.Withchangesininformationtechnology,theinherentreliabilityofinformationsystemsforroutinetransactionsprocessingissubstantiallyincreased,controlsovertransactionsareincreasinglyembeddedinsoftware,andextensivedataonnonfinancialdimensionsofbusinessperformanceareeconomicalforaudituse.Butbecauseinformationtechnologyandderegulationhaveloweredbarrierstoentryinmanyindustries,acompanycanloseviabilityquickly,makingfinancialstatementslessreliablepredictorsofthefuture.Therefore,analysisofbusinessviabilityisanimportantdeterminantofthevalueofauditedfinancialstatements.Thismonographmakesitclearthatbusinessviabilityandprofitabilityassessmentsareessentialelementsoffinancial-statementauditingtodayandforthetwenty-firstcentury.Theauthorsalsomakeitclearthattheviabilityofthewholeofabusinessismorethanthesumofitsparts.Theindividualfinancial-statementelementscanbevalid,yettheentityasawholenotbeviablebecauseofthecomplexinterdependenciescomprisingbusinessviability.Themonographfocusesonanalysesofstrategy,businessprocessestoachievestrategy,keyindicatorsnecessarytomonitorperformanceofbusinessprocessesinachievingstrategy,andrisksfacedbyanentity.“Understandingtheclient’sbusiness”isnotanewconcept,andneitheristheideaofa“topdown”approachtofinancial-statementauditing.Referencestobothcanbefoundinthe1960sinauditmanualsoflargeCPAfirms.Whatisnewisaseriousattempttoprovideguidancetofieldauditorsapplyingtheseconcepts.Seriousthought,formalanalysisofanentity’sstrategy,andwhetheritcanbeachievedhavenotbeenfinancial-statementauditsteps.KPMG’sBusinessMeasurementProcess(BMP)approachmakescommonthistypeofthoughtfulanalysis.Theviabilityofabusinessisformallyconsidered,anditprovidesabasisforformingexpectationsaboutwhatshouldbethefinancial-statementbalancesfortheauditperiod.Ifanentityhasaviablestrategy,reasonableplans,effectiveinternalcontrol,anda...