Assessing Risk with Analytical Procedures: Do Systems-Thinking Tools Help Auditors Focus on Diagnostic Patterns?

Ed ODonnell; Jon D. Perkins

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Assessing Risk with Analytical Procedures: Do Systems-Thinking Tools Help Auditors Focus on Diagnostic Patterns?

机译：使用分析程序评估风险：系统思维工具是否可以帮助审核员将注意力集中在诊断模式上？

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This study investigated whether auditors who used a diagram designed around systems-thinking principles to acquire information for analytical procedures would focus more on patterns of changes in accounts and assess misstatement risk differently than auditors who used an informationally equivalent diagram organized by business-process categories. During a laboratory experiment, experienced auditors performed analytical procedures using one of two alternative diagrams. Participants documented their concerns about misstatement risk and rated the diagnostic relevance of information about patterns of changes in accounts. Auditors who used the systems-thinking tool focused more on diagnostic patterns of fluctuations in accounts and came to different conclusions about risk.

机译：这项研究调查了使用基于系统思维原理设计的图表来获取分析程序信息的审计师是否会比使用按业务流程类别组织的信息等效图表的审计师更侧重于账户变化模式和错误陈述风险评估。在实验室实验期间，经验丰富的审核员使用两个备用图表之一执行了分析程序。参与者记录了他们对错报风险的担忧，并评估了有关帐户更改方式信息的诊断相关性。使用系统思考工具的审计师更多地关注账户波动的诊断模式，并得出有关风险的不同结论。

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来源
《Auditing》 |2011年第4期|p.273-283|共11页
作者
Ed ODonnell; Jon D. Perkins;
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作者单位

Southern Illinois University Carbondale;

Iowa State University;

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原文格式 PDF
正文语种 eng
中图分类
关键词
analytical procedures; causal-loop diagrams; pattern recognition; risk assessment;

机译：分析程序;因果关系图;模式识别;风险评估;

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Assessing Risk with Analytical Procedures: Do Systems-Thinking Tools Help Auditors Focus on Diagnostic Patterns?

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