通过战略系统的视角对组织进行审计-毕业论文外文翻译.docx

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1、浙 江 工 商 大 学 财 务 与 会 计 学 院 本 科 毕 业 论 文外文翻译之一Auditing Organizations Throush a Strategic-Systems LensThe KPMG Business Measurement Process(节选)Author：Timothy B.Bell , Frank O.Marrs , Ira Solomon , Howard Thomas Nationality：The U.S.Derivation:Auditing Organizations Through a strategic-Systems Lens-The KP

2、MG Business Measurement Process,1997（P4344，P7172）（P.4344）BMP Business Process AnalysisThe BMP Business Process Analysis is designed to provide the auditor with an in-depth understanding of the key business process identified earlier in the audit. Via this analysis, the BMP auditor learns how the cli

3、ent organization creates value. Spacifically, each key core business process42 The BMP auditor identifies the key business processes that will be analyzed in-depth on his understanding of the business steategy, and the competencies required to successfully carry out that sstrategy. is studied in dep

4、th to discern significant process objectives, the business risks related to these objectives, the controls established to mitigate the risks, and the financial-statement implications of the risks and controls. Consistently,each significant resource management process is examined with the same foci.

5、During the businesss process analysis,the BMP auditor also will identify classes of transactions that appear to pose differential misstatement risks(.e.g,routine versus nonroutine transactions and accounting estimates) as well as the associated financial-statement account balances.Business process a

6、nalysis adopts a ”value chain”43 See M.E Porter,Competitive Advantage Creating and Sustaining Superior Perforior Performance(The Free Press,New York,1985) for an in-depth discussion of value chain analysis. approach to analyzing the interconnected activities in the clients business, both domesticall

7、y and globally. It is consistent with W.Edward Demings views of business processes and the role of total quality management in monitoring the value of these processes. Core business process represent the main customer-facing activities of the business.It is the successful combination and execution o

8、f the core businesss processes that create value in the eyes of customers and, therefore, result in profitable customer sales. During business process analysis, the BMP auditor recognizes that not all activities and across processes are sequential, and that important linkages exist between processes

9、.Exhibit 7p.44 presents the process analysis template used by the BMP auditor to analyze the clients core business process and significant resource management processes.The template is a framework that guides the BMP auditors collection and integration of information about business processes using e

10、ight dimensions: process objectives, inputs, actibities, outputs, systems, classes of transactions, risks that threaten objectives, and other symptoms of poor performance.Refer to Exhibit 7 for descriptions of each of these dimensions.Exhibit 7Process Analysis TemplateProcess Objectives The objectiv

11、es of the process are statements that define the key roles that the process plays in the achievement of the entitys business objectives. Inputs The inputs to a process represent the elements , materials, resources, or information needed to complete the activities in the process.Activities The activi

12、ties are those actions or subprocesses that together produce the outputs of the process. For some processes , arrows are omitted due to the nonsequential nature of thactivbities in the process.Outputs The outputs represent the edn result of the process-the product, deliverable, information, or resou

13、ce that is produced.Systems The systems are collections of resources designed to accomplish process objiectives, information systems procude reports containing feedback about the performance of operational, financial, and compliance objiectives that make it possible to run and control the process.Cl

14、asses of Transactions The classes of transations are data and information that are related to the process for use in one or more reports to management or third parties.Classes of tranctions are classified as routine, nonroutine, or accounting estimates.Linkages between the process and additional aud

15、it procedures are described here , when additional audit work is deemed appropriate. Other Symptoms of Poor Performance Other symptoms of poor performance comprise other evidengce that indicates the process may not be operating to its most effective level.(P.71-72)Concluding CommentsThe risk-based s

16、trategic-systems audit approach, described in some detail in this monograph, is an innovative and powerful means of meeting external audit goals as well as intra-organizatioanal assurance objectives. Admittedly, however, it retains much of what is now conventional in external auditing. The risk-base

17、d strategic-systems auditor still embraces the audit risk model; still performs procedures that, for the most part, would be familiar to conventional auditors;and still formulates an opinion on the financial statements based steategic-systems audit lies elsewhere. Specifically,it conditions the audi

18、tors expectations on knowledge from perspectives gleaned from marriage of the fields of auditing, systems theory, and business steategy.These knowledge-laden expectations form the basis of a new breed of analytical procedures that hold promise for highly effective audits.Exhibits 18p.72 contrasts th

19、e traditional reductionist audit approach with a risk-based strategic-systems audit approach like BMP. The reductionist approach assumes that accounting and auditing knowledge plays the primary role in forming audit judgments, and implicitly de-emphasizes the role of knowledge about the business.The

20、 risk-based strategic-systems approach reflects the systems-thinking view that to audit assertions effectively, the auditor must comprehend the clients whole business environment and interpret the role of significant transactions from this business knowledge frame-the broader context infuses meaning

21、 into the parts.Exhibit 18Comparison of Reductionist and strategic-Systems Audit ApproachesReductionist Audit ApproachStrategic-Systems Audit ApproachTransaction OrientationBased on the notion that the whole can be discerned by examining the partsHolistic OrientationBased on the belief that the broa

22、der context infuses meaning into the partsFocus on the information ProcessThrough an understanding of the interrelationships among reported information,one is able to develop a sound expectation model about performanceFocus on the Business ProcessesPresumes the objiectives of the business strategy a

23、re delivered through key processes;therefore a sound expectation model must be based on a review of steategy and process indicatorsExpert Knowledge of Accounting and AuditingRelies on in-depth understanding of auditing procedures and accounting rules predominantly to enable the attester to verify co

24、nsistencies and anomaliesExpert Knowledge of BusinessConsiders a broader understanding of the entity and its enviroment to contribute significantly to the attesters ability to verify consistencies and detect anomaliesDiscrete SystemsComprehends systems as disconnected from one another, generating un

25、related transactions that can be reviewed by indibiduals working independentlyNetworkedUnderstands the organization as a dynamic network whose systems cannot be examined-in isolationAudit RiskBased on belief that opinions about financial statements can be issued independently from a commentary on th

26、e client business riskBusiness RiskConsiders the financial-statement opinion to be inextricably connected to a broader assessment of client business risk通过战略系统的视角对组织进行审计毕玛威经营计量程序（节选）作者：Timothy B.Bell , Frank O.Marrs , Ira Solomon , Howard Thomas 国籍：The U.S.原文出处:Auditing Organizations Through a strat

27、egic-Systems Lens-The KPMG Business Measurement Process,1997（P4344，P7172）（P4344）经营计量程序经营计量程序（Business Measurement Process ，BMP）被设计为对于每一个关键环节，都要审计师提早进行深入的理解。通过环节分析，有助于审计师理解审计客户组织如何创造价值。尤其是当每个核心经营环节42审计师对核心经营环节的判断基于其对经营战略的了解程度和成功施展战略的能力。被深入研究以理解重要的环节目标，与这些目标相关的经营风险，为降低这些风险而建立的控制，以及风险及控制对会计报表的影响。同样的道理，

28、每个重大的资源管理环节都被一样地关注。在环节分析过程中，审计师还必须识别可能产生重大错报风险的交易类别（比如不同的交易类别会产生不同的错报风险）以及相关的财务报表帐户的平衡。 BMP环节分析采用“价值链” 43引自M.E.波特，竞争优势：创造和保持卓越的绩效（自由报，纽约，1985）对价值链分析的深层探讨。方法，从内外部角度，分别分析企业相关经营活动。这与W爱德华戴明有关经营环节和总体价值管理对指导经营环节的角色的观点一致。关键经营环节的业务活动需要大量面对企业顾客。从顾客角度出发，只有关键经营环节进行了完善的结合和有效的运作，才能创造价值，也才能提高企业销售的获利能力。环节分析的BMP模式认

29、为，并非所有环节是同等重要的，也并非所有环节关联是并行重要的。它们之间存在更为重要的经营环节和更为重要的环节关联。图表7说明了BMP的环节分析模板，这个模板被用来分析顾客的核心经营环节和重大的资源管理环节，由环节目标、环节投入、业务活动、产出、系统、威胁目标的风险、较差业绩的其他症状八个部分来引导审计师收集和整合有关经营环节信息的框架一旦确认了某一经营环节为关键经营环节，审计师就需要收集关于这一环节的大量信息。图表7描述了环节分析这八部分的主要内容：图表7 环节分析模板环节目标 环节目标是环节在企业达到经营目标的过程中所起到的关键作用的说明环节投入 环节投入是指为了完成环节中的业务活动所必需的

30、原材料、资源或信息等业务活动 业务活动是指为了取得该环节的产出而执行的行动或子环节。在一个环节中，业务活动可能是连续的，也可能是非连续的。下面以连续来表示业务活动的流程。产出 产出代表了环节最终的结果生产的产成品、半成品、信息或资源系统 系统是指为了完成环节目标而设计的资源整合。信息系统产生报告，报告包括关于经营业绩、财务目标以及遵循等目标的反馈，从而可以执行和控制环节。威胁目标的风险 与风险相关的控制 环节风险是指可能使环节目标不能达到的风险 控制是指为使风险降低到达到环节目标的可接受程度的政策 或程序，它们可能被执行，也可能没有被执行。较差业绩的其他症状 较差业绩的其他症状包括显示环节的运

31、营没有达到有效水平的其他证据。（P7172）总结评论在这片专著中所详细介绍的风险基础战略系统审计方法，是满足外部审计目标和内部组织保证目标的一种革命性的有力方法。然而，显而易见它保留了很多现在传统外部审计模式的东西。执行风险基础战略系统审计的审计师仍旧采用审计风险模型，根据风险评估分配审计资源，实施在很大程度上为传统审计师所熟悉的程序，并根据利用基于财务报表上的审计证据发表审计意见。其实，风险基础战略系统审计的改革性体现在别处。它体现为审计师的预期建立在对被审计单位多方面的了解之上，收集自审计学领域、系统理论和经营战略的一系列透视。这些充分了解后的预期组成了一种新的分析程序，这种分析程序为高效

32、率的审计提供保证。表18对比了传统审计方法理论与像BMP这样的风险基础战略系统审计方法。传统审计方法假定会计学和审计学知识在形成审计判断中扮演了主要角色，并暗示性地不予强调对经营方面的了解。风险基础战略系统审计方法反映了系统思维观对审计判断的有效性，审计师必须了解客户整体经营环境，从经营知识结构广阔的背景将涵义分成各部分，来解释重大交易行为。表18 传统理论与战略系统审计方法的比较传统审计方法战略系统审计方法交易导向基于这样一种理念：可以通过检查局部来评估整体整体导向基于这样一种理念：以经营知识框架为背景使审计认定有了新的含义关注于信息程序通过对报告信息相互关系间的理解，能够形成一个可靠的绩效

33、预期模型关注于经营程序假定经营战略的目标是通过流程来实现的；因此一个可靠的预期模型必须建立在复核经营过程和流程指标的基础上会计学和审计学的专业知识对审计程序和会计准则的深刻理解使审计师在检查一致性和察觉异常方面更有优势经营方面的专业知识对主题及其所处环境的广泛了解，能对审计师检验一致性和察觉异常有重大的贡献离散系统对系统的理解就像一个与另一个没有链接，导致无关联的交易，这种交易可被视作人与人之间独立工作。网状系统把组织理解为一个动态的网络，它的系统不能够被独立地检查审计风险基于这样一种理念：财务报表的意见出具被看作与客户经营风险的评价无关经营风险认为财务报表的意见不可避免地与客户经营风险的评估

34、相关联外文翻译之二Application of the Business Risk Audit Model:A Field Study（节选）Auditor：Aasmund Eillifsen,W.Robert Knechel,and Philip WallageNationality：Norway,U.S,HollandDerivation：Accounting Horizons,Vol.15 NO.3,September 2001,PP.193-207CONTROL.ASSURANCE,AND THE FINANCIAL,AUDITPoor decisions,information br

35、eakdowns, or fraudulent actibity may result when employees, management, or other stakeholders take improper or incompetent actions that adversely affect an organization. Problems can also arise from ineffective responses to strategic risks, such as a failure to identify and properly react to changes

36、 in the business environment, or misalignments between steategic objectives and business processes. Control processes within an organization attempt to alleviate these problems.External assurance-the “audit”-can be considered a specialized form of control, and the demand for auditing or other forms

37、of external assurance is conditional upon the business risks facing an organization and the methods available to control them. The extent to which the external auditor is viewed as a source of assurance depends on the auditors ability to reduce critical risks. Anecdotal evidence suggests that the tr

38、aditional financial statement audit is losing value because the information associated with the auditors report is not timely or useful(Elliott 1994). Moreover,since owners have many different types of control available for managing risk, the external audit may satisfy regulatory requirements withou

39、t augmenting organizational control.The auditors challenge is to maximize the value of the core audit service, while expanding the value of external assurance. Auditors should improve their acquisition of client knowledge to provide a more effective audit founded on more comprehensive and relevant a

40、udit evidence. Bell et al.(1997) argue that auditing should evolve to a strategic systems view of the organization and focus on the organizations strategies, threats, and responses to risks, Figure 1 depicts such an audit as an ongoing and iterative process of analyzing risk, measuring outcomes, upd

41、ating risk assessments, and fostering continuous improvement. Logic suggests that many significant business risks have direct relationships to audit concerns. Financial statements are validated with a thorough understanding of client business risk that supports audit conclusions about financial stat

42、ement assertions.The auditors expaned knowledge can alse be used to increase the scope and value of assurance procided to the client and stakeholders.This emphasis on understanding the clients business and related risks is gaining acceptance as auditors move away from the self-limiting focus on fina

43、ncial reporting acceptance as auditors move away from the self-limiting focus on financial reporting and focus more on strategic risks, business processes and controls, transaction processing, and the evaluation of accounting estimates. Figure 2 illustrates the knowledge acquired in a business risk

44、approach to audit. Based on this structured approach to risk assessment and evaluation, the auditor reaches conclusions about residual risks that may be significant to the audit.Although knowledge about business conditions and processes is important, the auditor must also recognize that residual bus

45、iness risks usually have implications for the conduct of the audit. An organization that does not adequately monitor its strategic risks or fails to respond to identified risks is more likely to have difficulty succeeding. High residual business risks may indicate weaknesses in the control environme

46、nt (.eg.incentives to manipulate earnings), signal potentially high control risks for specific processes, or point to assertions that may be misstated. Residual business risks can be analyzed for their relationship to specific financial assertions in question are materially misstated. Because of the

47、 extensive knowledge acquisition (evidence) used to assess business risks and their links to audit risks, only limited substantive testing may be necessary for many assertions/objectives. Additionally, high residual risks signal areas of client need that the external accountant may help improve and/or expand assurance to the client.Research ExpectationsWe expect to observe the following differences in the conduct of a business-risk-based audit:l Expectation 1-Risk Assessment: We expect to see explicit consideration of many strategic and proce