发明名称 |
METHOD AND SYSTEM FOR AUDITING INTERNAL CONTROLS |
摘要 |
<p>The present invention provides a computer-implemented method and system for assessing internal controls. The method includes: presenting internal control items; processing an input set associated with at least some of the internal control items; and (c) generating a set of assessment information based on the processed input set. The method may further include one or more of: (d) prior to presenting, automatically grouping and presenting a subset of the plurality of internal financial control items based on a user input related to an assessment of risk; (e) prior to presenting, automatically presenting a previously identified risk associated with one or both of an audit area and a transaction class associated with a subset of the plurality of internal financial control items; (g) receiving a user test input designating an internal financial control item for testing and presenting a set of test procedures associated with the designated internal financial control item; (h) documenting assessments with the set of test procedures; and (i) receiving from a user a plurality of inputs representing user assessment of the effectiveness of internal financial control items and presenting a summary of the effectiveness assessments.</p> |
申请公布号 |
EP2248079(A2) |
申请公布日期 |
2010.11.10 |
申请号 |
EP20090702141 |
申请日期 |
2009.01.20 |
申请人 |
THOMSON REUTERS GLOBAL RESOURCES |
发明人 |
SPRADLING, L., SCOTT;LINDSEY, STEPHEN, W. |
分类号 |
G06Q40/00;G06Q40/02 |
主分类号 |
G06Q40/00 |
代理机构 |
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代理人 |
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主权项 |
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地址 |
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