Professional Documents
Culture Documents
and monitoring
Real-time controls testing on new and existing processes
(including IT)
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Serve as a process risk and control advisor on key processes Be the eyes and ears of the audit committee
Measure inherent risk (likelihood, impact) of business process Evaluate the risks inherent in the conversion process
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Measure control effectiveness in light of business process Re-prioritize audit focus, as appropriate, given the demands
additions, deletions, changes of conversion
Audit IT system changes and evaluate the ability to automate Communicate audit plan focus and changes to the audit committee
and control IT-dependent areas
Collaborate and coordinate with other risk management functions
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data conversion Monitor IFRS conversion impact on internal controls
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Apply a cross-functional and cross-geographic view to identify
and share best practices as they are discovered during the Monitor IFRS conversion program impact on ongoing major
conversion process company programs and implementations
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Identify and monitor IFRS conversion program risks Educate the audit committee on risk and control impact of
HEG$lae]daf]k$[gklk! IFRS conversion