財(cái)務(wù)管理德勤審計(jì)流程圖培訓(xùn)課件

[財(cái)務(wù)管理]德勤審計(jì)流程圖培訓(xùn)AdministrativeItemsNoCPEprovidedReplayandslideswillbeavailableonDeloitte AuditPlusSummarizeU.S.AAMrequirementsrelatedtoprocessflowdiagramsDescribeimplementationandsupporttoolsDiscussconsiderationsforengagementeconomicsUnderstandprocessflowrelatedlearninginresponsetopolicyandguidanceWebcastobjectivesPolicyandGuidanceRelevantAuditingStandardsNewU.S.AAMPolicyAppliesto:AuditsperformedinaccordancewiththestandardsofthePCAOB–integratedandnon-integratedauditsIntegratedauditsperformedinaccordancewiththestandardsoftheAICPARequirement(U.S.AAM2440.11a):…weshalldocumentourunderstandingoftheflowsoftransactionsusingprocessflowdiagramstosupplementnarrativesorotherdocumentationrelatedto:-Accountsordisclosuresforwhichwehaveidentifiedasignificantrisk-Revenueaccountsidentifiedasmaterialtothefinancialstatements.AdditionalguidanceinU.S.AAM2440.11bEffectiveforauditperiodsbeginningonorafterDecember15,2011ProcessflowdiagrambenefitsAlreadyexistsTobecreatedNarrativesROMMsWalkthroughsProcessflow

diagramsImprovedriskassessment&understandingIdentificationofnewrisksIdentificationofcontrolgapsIdentificationofrelevantIPEImprovedunderstandingdocumentationImplementationandSupportGuidetoDevelopingProcessFlowDiagramsChapter1:IntroductiontoDevelopingProcessFlowDiagramsChapter2:AssessProcessFlowDiagramStrategyChapter3:LeverageOurUnderstandingoftheEntityChapter4:DevelopDiagramsChapter5:ValidateOurUnderstandingGuidetoDevelopingProcessFlowDiagramsChapter1:IntroductiontoDevelopingProcessFlowDiagramsChapter2:AssessProcessFlowDiagramStrategyCHAPTER3:LEVERAGEOURUNDERSTANDINGOFTHEENTITYSection4.1:ProcessFlowDiagrams(Mandatory)CHAPTER4:DEVELOPDIAGRAMSSection4.2:SystemOverviewDiagrams(Supplemental)CHAPTER4:DEVELOPDIAGRAMSSection4.3:IPEDiagrams(Supplemental)CHAPTER4:DEVELOPDIAGRAMSSection4.4:AutomatedControlDiagrams(Supplemental)CHAPTER4:DEVELOPDIAGRAMSStep1–ValidateourunderstandinginternallyDiscussionswithexperiencedteammembersReviewinformationfromourauditfileforconsistencyStep2–ValidateourunderstandingexternallyDiscussionswiththeentityReviewprocessflowdiagramswithprocessownersChapter5:ValidateOurUnderstandingAPPENDIXA-RESOURCESANDTOOLSFORAUDITORSAPPENDIXB–REVENUEILLUSTRATIVEEXAMPLESAPPENDIXC–OTHERILLUSTRATIVEEXAMPLESAPPENDIXD–SYSTEMOVERVIEWDIAGRAMAPPENDIXE–IPEDIAGRAMAPPENDIXF–AUTOMATEDCONTROLDIAGRAMNote–additionalappendiceswillbeaddedinthefuturetoincludeindustryspecificprocessflowdiagrams.AppendicesImplementationandSupportSupportnetworkforquestionsContact:NationalOffice(Audit):“USWiltonAuditConsultations(US-Wilton)”(USWiltonAuditConsultations@)TheappropriateIPPDifquestionsarerelatedtoaspecializedindustryPolicyQuestions“Howto”questions–RegionalSMEsRegionSMROfficeEmailCentralMaureenBerggrenChicagomaberggren@KellyRauDetroitkerau@JonECoughlinPittsburghjocoughlin@Mid-AmericaJasonHusselmanHoustonjhusselman@KaraSpecialeKansasCitykspeciale@NortheastStevenSchlegelBostonsschlegel@AmyEstradaPrincetonamyestrada@SoutheastKeshiaNesbyAtlantaknesby@StuartRubinBocaRatonstuartrubin@GrahamVaughanRichmondedvaughan@WestTraciMizoguchiSanDiegotrmizoguchi@KristenBarrySanFranciscokrbarry@ImplementationandSupportTools,applicationsandstencilsThesimpledriversofyourchoice…ChoosingtherighttoolsSizeofDiagramComplexityofDiagramPowerPointWordExcelVisioSmallLargeSimpleComplexWehavedeveloped“DeloitteStencils”withshapesthataredepictedinthe“GuidetoDevelopingProcessFlowDiagrams”RefertoAppendixAoftheGuidefordownloadlinkstothe“DeloitteStencils”DeloitteStencilshavebeendevelopedforthefollowingtechnologies:MicrosoftVisioMicrosoftExcelMicrosoftWordMicrosoftPowerPointAuditSpecificShapesObtainingDeloitteProcessFlowStencilsScreenshotofVisioStencilCommontoolsourcesObtainingDeloitteSoftwareToolLocationforInstallationMicrosoftVisio*DeloitteSoftwareCatalog/Forpreparers-MicrosoftVisio2010StandardForreviewers–MicrosoftVisio2010Viewer(alreadyinstalled**)MicrosoftExcelAlreadyinstalled**MicrosoftPowerPointMicrosoftWord*NotesregardingVisio-thereisalicensecostof$130perinstallationthatisabsorbedbythefirmifyouinstallVisioStandard.Pleasemakesureyouneedthesoftwarebeforeinstalling.**MicrosoftVisio2010ViewerandMicrosoftOffice2010areinstalledbydefaultforallauditorsintheUSFirm.EngagementEconomicsLevelofeffortanticipatedandusingU.S.IndiaAERSProcessflowdiagrams–LevelofeffortperdiagramComplexprocessLimitedinformationexists,whichdonotcontainenoughdetailtocreatetheinitialdraftoftheprocessflowdiagram.-OR-XEffort(8-10hours)Non-complexprocessExistinginformationisavailable,andisreasonablydetailed,tocreateinitialdraftoftheprocessflowdiagram.LowerHigherXXEffort(40-50+hours)Thehoursforeachengagementmayvarydependingonthespecificfactsandcircumstances.ProcessFlowDiagrams–EstimatedHoursBreakdownTaskXeffort*(lower)XXeffort*(higher)Potentialforassistancefrom

U.S.IndiaAERSIdentifyrelevantsupportingfiles14(ormore)LowLikelyataskperformedbyonsiteengagementteammembersbasedonprocessflowdiagramstrategyExtractrelevantinformation(e.g.riskscontrols,processsteps,systems,IPE)110(ormore)High(upto75%)AleveloflocalandremotecoordinationmaybenecessarytoplaninadvancewhatinformationisrelevantDevelopprocessflowdiagrams416(ormore)High(upto75%)Aleveloflocalandremotecoordinationmaybenecessarythroughoutthecreationprocesstoreviewdraftversionsofprocessflowdiagrams.Validateourunderstanding(consistencychecktoensurePFD,narrative,ROMMworkpapersandotherinformationagree)16(ormore)LowConsistencychecksmaybeperformedduringthedocumentationcreationprocessbyUSI,butdetailedandprimaryreviewresponsibilitiesaregenerallyperformedbythelocalengagementteammembers.Validateourunderstanding(entitydiscussions)14(ormore)LowLikelyataskperformedbyonsiteengagementteammembers.Totals840+U.S.IndiaAERS(USI)ProcessOverviewNameDesignationEmailPhonePashupatiKumarDirectorpaskumar@+16157184577MandarNewasekarSeniorManagermnewasekar@+16157184238MaheshPesaraReddyManagermpesara@

+16157183187ReachouttoUSIthroughtheICTPortal

oremailtoUshydflowchart@forprocessflowdiagramrequests,orcontactoneofthefo