国际内审师

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国际注册内审师《内部审计作用》考前必看考点(16)

来源 :中华考试网 2016-04-07

  资料分析与解读

  1. Use computerized audit tools and techniques (e.g., data mining and extraction, continuous monitoring, automated work papers, embedded audit modules)

  运用计算机审计工具和技术(如:数据挖掘与抽取,连续监测,自动化工作底稿,嵌入式审计模块)

  2. Conduct spreadsheet analysis

  进行电子表格分析

  3. Use analytical review techniques (e.g., ratio estimation, variance analysis, budget vs. actual, trend analysis, other reasonableness tests)

  运用分析性复核技术(如:比率估计,变量分析,预算与实际相比较,趋势分析,其他合理性测试)

  4. Conduct benchmarking

  进行基准比较

  5. Draw conclusions

  得出结论

  C. Data Reporting

  数据报告

  1. Report test results to auditor in charge

  向主管审计师汇报测试结果

  2. Develop preliminary conclusions regarding controls

  产生关于控制的初步结论

  D. Documentation / Work Papers

  文档/审计工作底稿

  1. Develop work papers

  编制工作底稿

  E. Process Mapping, Including Flowcharting

  过程描述,包括流程图

  F. Evaluate Relevance, Sufficiency, and Competence of Evidence

  评估证据的相关性、充分性和证明力

  1. Identify potential sources of evidence

  识别证据的潜在来源

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