德勤--业务流程介绍模版

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1、March1999Templatedocumentation/reportforsixAuditSystem/2BusinessCyclesã1998DeloitteToucheTohmatsu.Allrightsreserved.BusinessCyclesControlsReviewInsertPictureInsertClientLogoInstructions:Seeadditionalinstructionsandhelponnextslide.InsertClient’slogoand

2、nameAdjustdateandreporttitleInstructions:Thefollowingslidesaretemplatesmaybeusedtodocumenttheclient’sbusinesscyclesandrelatedcontrols.Flowchartsshouldbemodifiedforclientcircumstances,asthechartsincludedinthistemplateareexamplesonly.Inpreparingtheflowc

3、hartsandotherelementsofthedocuments,itmaybeefficienttocopyiconsandsymbolsforcontrols&insightsfromtheicontemplatesheetsincludedattheendofthisdocument.Thetemplatesheetsshouldbedeletedwhenthedocumentiscomplete.Deletethisandallotherslidesnotused(includeic

4、ontemplatesatendofdocument.)Instructions:DeletethispagewhenreadyAdditionalinstructionsareavailableintheembeddedWorddocument.Double-clickthefollowingicon:TableofContentsExecutiveSummary3BusinessCycles:Expenditure5FixedAssets12InventoryManagement16Payro

5、ll&Personnel23Revenue28Treasury33StatementofResponsibility39ThisreporthasbeenpreparedonthebasisofthelimitationssetoutonPage39.Instructions:UpdatepagenumberswhenbusinesscyclesandPBA’shavebeencompletedBACKGROUNDInserthighlevelbackgroundtothecompanyandth

6、esystemsinuse.KEYTOSYMBOLSUSEDTheDiagramillustratesthebusinessactivitiesofthebusinesscycleinagraphicalformatwithreferencestothekeycontrolsintheprocessandanyinsightsidentified.Eachbusinesscyclecanhaveseveralbusinessactivities.Thebusinessactivitieswhich

7、aredescribedonaspecificdiagramarehighlighteddowntheleftsideofthepage.ThekeysymbolsusedintheDiagramareasfollows:INTRODUCTIONAspartofourauditofyourcompany,wehaveobtainedanunderstandingofthecompany’ssignificantbusinesscycles.Oneofthepurposesofobtainingan

8、understandingofthecompany’sbusinesscyclesisforassessinginternalcontrols.Thisreportincludesahighlevelofunderstandingofthebusinesscycles,identifieskeycontrolsandhighlightsinsightsthatwarrantmanagement’sattention.ExecutiveSummaryKeycontrolpointIn