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外文翻译之一Auditing Organizations Throush a Strategic-Systems Lens－The 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 KPMG Business Measurement Process,1997（P43－44，P71－72）（P.43－44）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 client organization creates value. Spacifically, each key core business process42 is studied in depth 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. 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 analysis adopts a ”value chain”43 approach to analyzing the interconnected activities in the client’s business, both domestically and globally. It is consistent with W.Edward Deming’s 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 of 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.Exhibi