戰略係統審計資料(英文版)(ppt 23頁)

戰略係統審計資料(英文版)內容提要：
Scoping: Forming a Point of View
Perform company and industry analytical procedures
Research and analyze external communications
Partners connect with staff members
Document the team’s understanding of the business
Knowledge broker to capture and share industry information
Form a point of view on the risks that management should be concerned about
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Scoping: Analytical Procedures
High Level
Understand the business
Identify areas of risk
Disaggregated Account Level
Determine the nature, timing & extent of testing
External benchmarking to peers, market trends
Looking for anomalies, areas of risk
Use of extensive knowledge management tools available
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Other Audit Procedures: More Connecting the Dots
Link management information to financial statements
Review adjustments necessary to reconcile management information to the financial statements
Review non-standard journal entries and other adjustments to ascertain whether entries may be indicative of fraud based upon the risk of management override on controls
Perform ongoing analytical procedures, including updating analytical procedures related to revenue

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