課程概述 |
Strategic-systems models help assurers identify organizations’ strategic and business risks, which stem from cultural, economic (e.g., industry-specific), regulatory, and technological factors. These risks, and organizations’ responses to them, govern the quality(i.e., the relevance and reliability) of organizations’ performance measures and any attendant assertions they make about such measures. For example, the risks resulting from strategy, resources, process management, structure of corporate governance, and other dimensions will be discussed. Assurance providers must assess the implications of such risks and organizational responses to determine the nature of evidence needed when delivering specific kinds of assurance services. |