| dc.description.abstract | According to the risk management framework guidelines jointly issued by COSO and IIA, the three lines of defense of internal control define and assign responsibilities related to internal control. Auditors are the third line of defense in the internal control system. They do not participate in the operation of the enterprise or organization, but supervise the operation to ensure the achievement of the three objectives in the operation (compliance with laws and regulations, effectiveness and efficiency of the operation, reliability, timeliness and transparency of the reporting). The scope of audit includes ten cycles of operational. Auditors need extensive knowledge to perform their work, and it is not easy to train them. Over 50% of Companies only have one auditing staff. Auditors have few communication and learning channels. However, due to frequent fraud cases and the rise of corporate governance issues in recent years, the board of directors and the company′s expectation of auditors has shifted from fraud investigation to promoting benefit. Also, due to the widespread use of ERP system to record operating transaction data, auditors have shifted from traditional paper-based auditing to ERP auditing.
This study combined with qa QC is the use of the old and new technique, in the process of audit, the method of statistics and analysis chart, a comprehensive evaluation of audit risk of project, make the audit scope, time and resource allocation in important or risky projects, and in this way the results, in order to make the unit or the interested party to understand easy to see, aiming at comprehensive maternal audit, reduce the audit risk.
The 7 techniques are available on the basis of free software and EXCEL. They are easy to use and cost effective. This paper introduces the characteristics of the 7 techniques and the timing and precautions for the application of the audit, supplemented by cases, so as to approach the audit mode and make it easy for auditors to understand.
Audit is a work of continuous improvement. The traditional written sampling in the past, the data analysis commonly used now, or the risk management of continuous monitoring, and the strategic audit closer and closer to the operating pace all show the continuous improvement of the audit function of stakeholders and the capability of auditors.
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