外文翻译之一Auditing OrganizationsThroush a Strategic-Systems Lens—The KPMGBusiness Measurement Process(节选)Author： Timothy B.Bell, Frank 0.Marrs , Ira Solomon , Howard Thomas Nationality： The U.S.Derivation:Auditing Organizations Through a Strategic-Systems Lens-The KPMG Business Measurement Process, 1997 (P43—44, P71 —72)(P.43—44) BMP Business Process AnalysisThe BMP Business Process Analysis is designed to provide the auditor with an in-depth understanding of the key business process identified earlier in the audit・ Via this analysis, the BMP auditor learns how the client organization creates value・ Spacifically, each key core business process The BMP auditor identifies the key business processes that will be analyzed in-depth on his understanding of the business steategy, and the competencies required to successfully carry out that sstrategy. See M.E Porter,Competitive Advantage Creating and Sustaining Superior Perforior Performance(The Free Press,New York, 1985) for an in-depth discussion of value chain analysis・ is studied in depth to discern significant process objectives, the business risks related to these objectives, the controls established to mitigate the risks, and the financial-statement implications of the risks and controls. Consistently,each significant resource management process is examined with the same foci. During the businesss process analysis,the BMP auditor also will identify classes of transactions that appear to pose differential misstatement risks(.e.g,routi ne versus non routine tran sacti ons and acco un ting estimates) as well as the associated financial-statement account balances.Busin ess process an alysis adopts a ” value chai rf" approach to an alyzing the interconnected activities in the dienfs business, both domestically and globally. It is consistent with W.Edward Demings views of business processes and the role of total quality management in monitoring the value of these processes. Core business process represent the main customer-facing activities of the business .It is the successful combi nation and executi on of the core busi nesss processes that create value in the eyes of customers and, therefore, result in profitable customer sales・ During business process analysis, the BMP auditor recognizes that not all activities and across processes are sequential, and that important linkages exist between processes.Exhibit 7[p.44] presents the process analysis template used by the BMP auditor to an alyze the die nts core busi ness process and sign ifica nt resource management processes.The template is a framework that guides the BMP auditors collection and integration of information about business processes using eight dime nsions: process objectives, in puts, actibities, outputs, systems, classes of transactions, risks that threaten objectives, and other symptoms of poor performs nee. Refer to Exhibit 7 for descriptions of each of these dimensions.Exhibit 7Process Analysis TemplateProcess ObjectivesThe objectives of the process are statements that define the key roles that the process plays in the achievement of the entitys business objectives・InputsThe in puts to a process represent the elements , materials, resources, or information needed to complete the activities in the process・ActivitiesThe activities are those actions or subprocesses that together produce the outputs of the process・ For some processes , arrows are omitted due to the nonsequential nature of thactivbities in the process・OutputsThe outputs represent the edn result of the process-the product, deliverable, information, or resouce that is produced.SystemsThe systems are collections of resources designed to accomplish process objiectives, information systems procude reports containing feedback about the performance of operational, financial, and compliance objiectives that make it possible to run and control the process.Classes of TransactionsThe classes of transations are data and information that are related to the process for use in one or more reports to management or third parties.Classes of tranctions are classified as routine, nonroutine, or accounti ng estimates.Linkages between the process and additional audit procedures are described here , when additional audit work is deemed appropriate.Other Symptoms of Poor PerformanceOther symptoms of poor performance comprise other evidengee that indicates the process may not be operating to its most effective level.(P.71-72)Concluding CommentsThe risk-based strategic-systems audit approach, described in some detail in this mono graph, is an innovative and powerful means of meeti ng external audit goals as well as intra-organizatioanal assurance objectives. Admittedly, however, it retains much of what is now conventional in external auditing. The risk-based strategic-systems auditor still embraces the audit risk model; still performs procedures that, for the most part, would be familiar to conventional。