2692 ITA與財(cái)務(wù)報(bào)表審計(jì)的整合審計(jì)事項(xiàng)核對(duì)清單

1、2692 ITA與財(cái)務(wù)報(bào)表審計(jì)的整合審計(jì)事項(xiàng)和對(duì)清單 ITA與財(cái)務(wù)報(bào)表審計(jì)的整合審計(jì)事項(xiàng)核對(duì)清單被審計(jì)單位：索引號(hào)：2692頁(yè)次：編制人：日期：財(cái)務(wù)報(bào)表截止日/期間：復(fù)核人：日期：編制說(shuō)明：1、編制目的 本整合事項(xiàng)核對(duì)清單的主要目的是為了在瑞華審計(jì)方法及指引的整體框架下，幫助實(shí)現(xiàn)更好的項(xiàng)目管理、團(tuán)隊(duì)溝通、現(xiàn)場(chǎng)工作協(xié)調(diào)、向客戶提供增值建議、并且降低潛在風(fēng)險(xiǎn)和減少效率低下的工作。后附的表格中列示了由IT審計(jì)部（ITA）團(tuán)隊(duì)和財(cái)務(wù)審計(jì)團(tuán)隊(duì)共同制定的關(guān)于審計(jì)項(xiàng)目周期的關(guān)鍵活動(dòng)。我們鼓勵(lì)I(lǐng)TA和財(cái)務(wù)審計(jì)團(tuán)隊(duì)的項(xiàng)目負(fù)責(zé)人在此基礎(chǔ)之上增加其他活動(dòng)項(xiàng)來(lái)幫助提高ITA和財(cái)務(wù)審計(jì)團(tuán)隊(duì)之間的有效合作。本文檔應(yīng)在項(xiàng)目

2、小組計(jì)劃活動(dòng)（TPE）之前建立，并在TPE上和所有項(xiàng)目團(tuán)隊(duì)成員分享。在之后的整個(gè)項(xiàng)目的執(zhí)行過(guò)程中（包括預(yù)審后活動(dòng)（PIE）和后期匯總期間）將被作為一項(xiàng)關(guān)鍵參考文件，并由ITA和財(cái)務(wù)審計(jì)團(tuán)隊(duì)的項(xiàng)目經(jīng)理隨著項(xiàng)目進(jìn)展隨時(shí)更新。2、編制方法（1）ITA和財(cái)務(wù)審計(jì)的雙方現(xiàn)場(chǎng)工作負(fù)責(zé)人應(yīng)緊密合作，在貫穿整個(gè)審計(jì)的不同階段（包括TPE前、TPE、PIE）和后期整理等）填寫表格中的相關(guān)內(nèi)容。（2）ITA應(yīng)和財(cái)務(wù)審計(jì)團(tuán)隊(duì)就表格中未列示的關(guān)鍵的整合步驟商討預(yù)計(jì)完成時(shí)間，并在行動(dòng)計(jì)劃中記錄。（3）ITA應(yīng)隨著工作進(jìn)度及時(shí)更新清單中的內(nèi)容。（4）在每個(gè)時(shí)間段的結(jié)尾，ITA項(xiàng)目經(jīng)理應(yīng)審核本核對(duì)清單，檢查是否存在尚未及時(shí)

3、完成的關(guān)鍵整合活動(dòng)事項(xiàng)，并提醒ITA和財(cái)務(wù)審計(jì)團(tuán)隊(duì)及時(shí)完成該類活動(dòng)事項(xiàng)。3、責(zé)任人ITA現(xiàn)場(chǎng)工作負(fù)責(zé)人負(fù)責(zé)填寫本核對(duì)清單。應(yīng)根據(jù)清單中記錄的每項(xiàng)整合活動(dòng)的目標(biāo)完成時(shí)間來(lái)更新本核對(duì)清單。ITA項(xiàng)目經(jīng)理是本文檔的最終責(zé)任人，負(fù)責(zé)審閱本核對(duì)清單并解決其中的未決事項(xiàng)。4、填寫時(shí)間項(xiàng)目團(tuán)隊(duì)?wèi)?yīng)從項(xiàng)目計(jì)劃階段就開始準(zhǔn)備該文檔，并在項(xiàng)目進(jìn)行的整個(gè)過(guò)程中對(duì)其進(jìn)行持續(xù)更新。5、更新 每當(dāng)一項(xiàng)活動(dòng)完成，ITA現(xiàn)場(chǎng)工作負(fù)責(zé)人應(yīng)及時(shí)更新本核對(duì)清單。一、項(xiàng)目情況項(xiàng)目名稱:財(cái)務(wù)審計(jì)項(xiàng)目合伙人：財(cái)務(wù)審計(jì)項(xiàng)目經(jīng)理：ITA項(xiàng)目合伙人：ITA項(xiàng)目經(jīng)理：二、項(xiàng)目組計(jì)劃會(huì)議前 和召開項(xiàng)目組計(jì)劃會(huì)議核對(duì)事項(xiàng)預(yù)期時(shí)間項(xiàng)目團(tuán)隊(duì)成員完成時(shí)間行

4、動(dòng)計(jì)劃確保ITA將參加關(guān)鍵的項(xiàng)目團(tuán)隊(duì)會(huì)議：財(cái)務(wù)審計(jì)團(tuán)隊(duì)通過(guò)以下活動(dòng)確認(rèn)ITA工作的可利用性：1、項(xiàng)目組會(huì)議 2、 PIE 3、是否與客戶安排了項(xiàng)目總結(jié)會(huì)來(lái)討論所發(fā)現(xiàn)的IT相關(guān)的問(wèn)題？財(cái)務(wù)審計(jì)團(tuán)隊(duì)成員是否被邀請(qǐng)參加該類會(huì)議？項(xiàng)目組計(jì)劃會(huì)議之前一個(gè)月財(cái)務(wù)審計(jì)項(xiàng)目經(jīng)理和項(xiàng)目合伙人在參加項(xiàng)目組計(jì)劃會(huì)議之前，ITA團(tuán)隊(duì)制定了IT測(cè)試的策略并在ITA的項(xiàng)目組計(jì)劃會(huì)議上進(jìn)行了討論了嗎？最理想在項(xiàng)目組計(jì)劃會(huì)議前一周完成ITA 項(xiàng)目經(jīng)理和項(xiàng)目合伙人ITA是否同財(cái)務(wù)審計(jì)團(tuán)隊(duì)舉行會(huì)議，就風(fēng)險(xiǎn)構(gòu)成，使用電子化工具進(jìn)行會(huì)計(jì)分錄測(cè)試的策略進(jìn)行的討論并作出說(shuō)明？項(xiàng)目組計(jì)劃會(huì)議前財(cái)務(wù)審計(jì)和ITA的項(xiàng)目經(jīng)理在項(xiàng)目組計(jì)劃會(huì)議會(huì)議

5、中是否制定了關(guān)于改進(jìn)實(shí)施審計(jì)方案的計(jì)劃?整個(gè)審計(jì)團(tuán)隊(duì)（包括ITA及財(cái)務(wù)審計(jì)）是否在項(xiàng)目組計(jì)劃會(huì)議上就整體審計(jì)范圍、預(yù)算和審計(jì)策略達(dá)成共識(shí)？如果尚未達(dá)成統(tǒng)一，是否有相應(yīng)的特定行動(dòng)計(jì)劃來(lái)幫助盡早確定最終審計(jì)方案和預(yù)算?項(xiàng)目組計(jì)劃會(huì)議后一周內(nèi)財(cái)務(wù)審計(jì)和ITA的項(xiàng)目經(jīng)理如果是，雙方是否就期中審計(jì)和年終審計(jì)的時(shí)間、性質(zhì)和范圍達(dá)成共識(shí)？項(xiàng)目組計(jì)劃會(huì)議后一周內(nèi)財(cái)務(wù)審計(jì)和ITA的項(xiàng)目經(jīng)理記錄于管理建議書（ICFC）的IT相關(guān)的問(wèn)題是否在項(xiàng)目組計(jì)劃會(huì)議會(huì)上討論，并且討論結(jié)果被記錄于相關(guān)文檔?項(xiàng)目組計(jì)劃會(huì)議后一周內(nèi)財(cái)務(wù)審計(jì)和ITA的項(xiàng)目經(jīng)理雙方是否就ITA簽署審計(jì)意見的時(shí)間達(dá)成共識(shí)? 項(xiàng)目組計(jì)劃會(huì)議財(cái)務(wù)審計(jì)和IT

6、A的項(xiàng)目經(jīng)理整個(gè)審計(jì)團(tuán)隊(duì)是否就項(xiàng)目的以下事項(xiàng)的溝通渠道和頻率達(dá)成共識(shí)：1、針對(duì)范圍、預(yù)算或方法的變更；項(xiàng)目組計(jì)劃會(huì)議之前財(cái)務(wù)審計(jì)和ITA的項(xiàng)目經(jīng)理2、所識(shí)別到的關(guān)鍵審計(jì)問(wèn)題；每周或更頻繁財(cái)務(wù)審計(jì)和ITA的項(xiàng)目經(jīng)理3、項(xiàng)目關(guān)鍵日期的變更；一天內(nèi)財(cái)務(wù)審計(jì)項(xiàng)目經(jīng)理4、項(xiàng)目成員。一天內(nèi)財(cái)務(wù)審計(jì)項(xiàng)目經(jīng)理以下文檔是否完成并由財(cái)務(wù)審計(jì)和ITA團(tuán)隊(duì)的項(xiàng)目經(jīng)理和合伙人共同簽署：1、ITA 審計(jì)策略（范圍）備忘錄；項(xiàng)目組計(jì)劃會(huì)議后一周內(nèi)財(cái)務(wù)審計(jì)和ITA的項(xiàng)目經(jīng)理2、項(xiàng)目預(yù)算 (同時(shí)就小時(shí)數(shù)和時(shí)間成本達(dá)成共識(shí))。項(xiàng)目組計(jì)劃會(huì)議后一周內(nèi)財(cái)務(wù)審計(jì)和ITA的項(xiàng)目經(jīng)理三、預(yù)審后活動(dòng)核對(duì)事項(xiàng)預(yù)期時(shí)間項(xiàng)目團(tuán)隊(duì)成員完成時(shí)間行動(dòng)計(jì)

7、劃財(cái)務(wù)審計(jì)團(tuán)隊(duì)是否邀請(qǐng)ITA去參加相關(guān)的關(guān)鍵客戶會(huì)議?與財(cái)務(wù)審計(jì)團(tuán)隊(duì)同時(shí)財(cái)務(wù)審計(jì)項(xiàng)目經(jīng)理財(cái)務(wù)審計(jì)團(tuán)隊(duì)是否被邀請(qǐng)參加關(guān)鍵的IT主題的會(huì)議?與財(cái)務(wù)審計(jì)團(tuán)隊(duì)同時(shí)財(cái)務(wù)審計(jì)和ITA的項(xiàng)目經(jīng)理在ITA和財(cái)務(wù)審計(jì)團(tuán)隊(duì)之間是否存在經(jīng)常性的溝通，來(lái)討論現(xiàn)場(chǎng)工作中所發(fā)現(xiàn)的審計(jì)問(wèn)題?至少每周一次財(cái)務(wù)審計(jì)和ITA的項(xiàng)目經(jīng)理在ITA的工作范圍、預(yù)算和方法發(fā)生變更之前，是否得到了財(cái)務(wù)審計(jì)團(tuán)隊(duì)的批準(zhǔn)?在執(zhí)行進(jìn)一步的程序之前ITA項(xiàng)目經(jīng)理ITA和財(cái)務(wù)審計(jì)團(tuán)隊(duì)是否一起進(jìn)行穿行測(cè)試，并就是否需要調(diào)整審計(jì)策略進(jìn)行討論? 財(cái)務(wù)審計(jì)和ITA的項(xiàng)目經(jīng)理ITA是否為在PIE中討論信息技術(shù)一般控制（ITGC）相關(guān)審計(jì)發(fā)現(xiàn)和建議作了充分準(zhǔn)備?

8、PIE前2天ITA項(xiàng)目經(jīng)理整個(gè)審計(jì)團(tuán)隊(duì)是否協(xié)同合作來(lái)確定ITA的發(fā)現(xiàn)將如何影響綜合風(fēng)險(xiǎn)評(píng)估（CRA）以及審計(jì)方法/策略?項(xiàng)目組計(jì)劃會(huì)議， 并且在PIE前完成財(cái)務(wù)審計(jì)和ITA的項(xiàng)目經(jīng)理ITA和財(cái)務(wù)審計(jì)團(tuán)隊(duì)是否在PIE中討論ITA的預(yù)算、實(shí)際發(fā)生數(shù)、預(yù)計(jì)完成尚需時(shí)間，并就下一步的行動(dòng)計(jì)劃達(dá)成共識(shí)?PIEITA 項(xiàng)目經(jīng)理整個(gè)審計(jì)團(tuán)隊(duì)是否就審計(jì)策略是否需要調(diào)整、ITA審計(jì)范圍、預(yù)算和方法是否需要調(diào)整等達(dá)成共識(shí)？如果是的話，審計(jì)策略備忘錄是否更新?PIE財(cái)務(wù)審計(jì)和ITA的項(xiàng)目經(jīng)理四、期后匯總工作核對(duì)事項(xiàng)預(yù)期時(shí)間項(xiàng)目團(tuán)隊(duì)成員完成時(shí)間行動(dòng)計(jì)劃ITA是否就測(cè)試最終結(jié)果和財(cái)務(wù)審計(jì)團(tuán)隊(duì)進(jìn)行討論，并確保審計(jì)團(tuán)隊(duì)能充分地理解測(cè)試最終結(jié)果的影響?ITA 項(xiàng)目經(jīng)理ITA是否就最終預(yù)算和實(shí)際發(fā)生數(shù)提供比較信息，并和財(cái)務(wù)審計(jì)