1、 -1 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 Pr
2、ocess,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
3、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. Consistentl
4、y,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
5、 well as the associated financial-statement account balances. Business process analysis adopts a ”value chain”43 approach to analyzing the interconnected activities in the clients business, both domestically and globally. It is consistent with W.Edward Demings views of business processes and the rol
6、e 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, resu
7、lt 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. Exhibit 7p.44 presents the process analysis template used by the BMP auditor to analyze the
8、clients core business process and significant resource 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. 43 See M.E Porter,Competitive Advantag
9、e Creating and Sustaining Superior Perforior Performance(The Free Press,New York,1985) for an in-depth discussion of value chain analysis. -2 management processes.The template is a framework that guides the BMP auditors collection and integration of information about business processes using eight d
10、imensions: 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 7 Process Analysis Template Process Objectives The objectives
11、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 activiti
12、es 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 resouc
13、e 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. C
14、lasses 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 au
15、dit 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. -3 (P.71-72)Concluding Comments The risk-b
16、ased strategic-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 ris
17、k-based 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 th
18、e auditors 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 contr
19、asts the 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 busin
20、ess.The 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
21、meaning into the parts. Exhibit 18 Comparison of Reductionist and strategic-Systems Audit Approaches Reductionist Audit Approach Strategic-Systems Audit Approach Transaction Orientation Based on the notion that the whole can be discerned by examining the parts Holistic Orientation Based on the belie
22、f that the broader context infuses meaning into the parts Focus on the information Process Through an understanding of the interrelationships among reported information,one is able to develop a sound expectation model about performance Focus on the Business Processes Presumes the objiectives of the
23、business strategy are delivered through key processes；therefore a sound expectation model must be based on a review of steategy and process indicators Expert Knowledge of Accounting and Auditing Relies on in-depth understanding of auditing procedures and accounting rules predominantly to enable the attester to verify consistencies and anomalies Expert Knowledge of Business Considers a broader understanding of the entity and its enviroment to contribute significantly to the attesters ability to verify consistencies and detect anomalies
