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Unlocking
theValueof
Audit
—
Case study: Focus on sales transactions
Dynamic Audit
Powered by Data + Analytics
2© 2016 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of indepen...
3© 2016 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of indepen...
4© 2016 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of indepen...
5© 2016 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of indepen...
Learn more at kpmg.com/AuditData
Dynamic
Audit
risk challenges.
How can auditors identify the riskiest
journal entries amo...
kpmg.com/socialmedia kpmg.com/app
© 2016 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member fir...
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Unlocking the Value of Audit case study: Focus on sales transactions

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KPMG’s audit – powered by D&A – is raising the bar on audit quality by enabling us to test complete data populations and understand the business reasons behind outliers and anomalies. Automated audit capabilities let our people focus on the higher risk areas of the audit. And the enhanced business insights our audit teams bring to the audit help you see your business from a new perspective. Find out how KPMG’s audit – powered by D&A – provides insights into your higher risk sales transactions.

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Unlocking the Value of Audit case study: Focus on sales transactions

  1. 1. Unlocking theValueof Audit — Case study: Focus on sales transactions Dynamic Audit Powered by Data + Analytics
  2. 2. 2© 2016 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Issue The organization needed enhanced insight into their risk exposure across sales transactions by better understanding the operation of ERP approval processes and controls.
  3. 3. 3© 2016 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Analysisandinsight KPMG’s D&A capabilities revealed that a significant volume of sales transactions were being processed manually, circumventing the standard approval processes and controls.
  4. 4. 4© 2016 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Analysisandinsight The engagement team specifically addressed these transactions as they were considered higher risk. In addition, they applied automated audit routines to 100% of the organization’s processed sales transactions, which uncovered pricing and quantity discrepancies that should be considered in evaluating the results of the audit, and which could be shared with management as insights learned from the procedures.
  5. 5. 5© 2016 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Result Thanks to our D&A capabilities, KPMG was able to precisely focus our audit effort on areas that presented a risk of material misstatement, thereby improving audit quality. The company also received powerful insights into its exposure to higher risk transactions and was able to implement process improvements resulting in the reduction of pricing and quantity discrepancies, increased efficiency and better customer satisfaction.
  6. 6. Learn more at kpmg.com/AuditData Dynamic Audit risk challenges. How can auditors identify the riskiest journal entries among the millions posted each year? With the power of Data & Analytics, auditors can keep pace with today's
  7. 7. kpmg.com/socialmedia kpmg.com/app © 2016 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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