外文翻译_图文-外文翻译.docVIP

浙 江 工 商 大 学 财 务 与 会 计 学 院 本 科 毕 业 论 文 PAGE Ⅲ 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 Analysis The 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 42 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. Business process analysis 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 client’s business, both domestically and globally. It is consistent with W.Edward Deming 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. Exhibit 7[p.44] presents the process analysis template used by the BMP auditor to analyze the client’s core business process and significant resource management processes.The template is a framework that guides the BMP auditor’s collection and integration of information about business processes using eight 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.