毕马威审计案例库.pdf

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1、CASESINSTRATEGIC-SYSTEMSAUDITINGKPMGandUniversityofIllinoisatUrbana-ChampaignBusinessMeasurementCaseDevelopmentandResearchProgramEditedbyTimothyB.BellDirector,AssuranceResearch,Assurance&AdvisoryServicesCenter,KPMGLLPIraSolomonR.C.EvansEndowedChairinCommerceHead,DepartmentofAccountancy,University

2、ofIllinoisatUrbana-ChampaignForewordbyD.ScottShowalterNationalManagingPartner,Assurance&AdvisoryServicesCenter,KPMGLLPVisitingExecutiveLecturer,UniversityofIllinoisatUrbana-Champaign©2002KPMGLLP,theU.S.memberfirmofKPMGInternational,aSwissnonoperatingassociation.AllRightsReserved.PrintedintheU.S.A

3、.ThisbookisnotintendedtoconstituteanexhaustivecoverageofallthepoliciesandprocedurescomprisingKPMG’sfullauditprocess,andhowitcomportswithgenerallyacceptedauditingstandards.TABLEOFCONTENTSForewordD.ScottShowalter..................................VIIPreface........................................XIT

4、heStrategic-SystemsApproachtoAuditingTimothyB.Bell,MarkE.Peecher,andIraSolomon................1AGuidetoSelectingSSACasesTimothyB.Bell,MarkE.Peecher,andIraSolomon................35CVS/Pharmacy:GrowthStrategiesintheRetailDrugIndustryStephenAsare,RichardMcGowan,GregTrompeter,andArnoldWright.........

5、............................59IDECPharmaceuticalsCorporationShawnM.DavisandRonaldR.King........................97LincolnSavingsandLoanMerleErickson,BrianMayhew,andWilliamL.Felix,Jr.,.............139LoblawCompaniesLtd.RoystonGreenwoodandSteveSalterio.......................1652002KPMGLLP,theU.S.me

6、mberfirmofKPMGInternational,aSwissnonoperatingassociation.Allrightsreserved.TABLEOFCONTENTSMercedes-BenzU.S.InternationalBrianBallou,RichardTabor,andMustafaUzumeri.................211RieterAutomotiveNorthAmerica,Inc.RogerD.Martin,FredPhillips,andMichaelD.Shields..............257TrigonHealthcare,I

7、nc.:GrowthThroughAcquisitionintheHypercompetitiveManagedHealthcareEnvironmentAnneYorkandLindaMcDaniel.......................289WellsFargo:Business-to-BusinessElectronicCommerceGeorgeFoster,MahendraGupta,andRichardPalme