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（人力资源知识）AOTSSL
Auditing Organizations Through a Strategic-Systems Lens
This monograph is not intended to constitute an exhaustive coverage of all of the policies and procedures comprising KPMG’s full audit process, and how it comports with generally accepted auditing standards.
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To order hard copies of the monograph please contact Pam Bullis of KPMG (email pbullis@ or call (201) 307-7713.
The KPMG Business Measurement Process
Timothy B. Bell Frank O. Marrs KPMG LLP
Ira Solomon Howard Thomas University of Illinois at Urbana-Champaign
Foreword by William R. Kinney, Jr.
Copyright 1997 by KPMG LLP, the U.S. member firm of KPMG International, a Swiss association All rights reserved.
Contents
Foreword Preface Introduction Current Authoritative Guidance About the Need to Understand the Client’s Business and Industry Overview of the Evolution of Auditing Practices Assessing Audit Risk Through a Strategic-Systems Lens The Global Business Environment A Proposed Knowledge Acquisition Framework for the Risk-Based Strategic-Systems Audit The KPMG Business Measurement Process Business Models, KPIs, Expectations, and Audit Evidence Concluding Comments Appendix References About the Authors Footnotes
Foreword by William R. Kinney, Jr.
As the twentieth century comes to a close, information technology has brought dramatic changes to business processes, to business organization, and even to auditing. These changes require major reconsideration of what we know about financial-statement audit technology. This monograph presents the thinking of two leading practitioners and two leading scholars on the foundations of auditing technology for the twenty-first century.
With changes in information technology, the inherent reliability of information systems for routine transactions processing is substantially increased, controls over transactions are increasingly embedded in software, and extensive data o
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