השוואת שיטות

	נהלים אנליטיים בביקורת	הערכת בקרה פנימית
תחום	חשבונאות	חשבונאות
משפחה	MCDM	MCDM
שנת המקור	1983	1992
הוגה השיטה	American Institute of Certified Public Accountants (AICPA)	The Committee of Sponsoring Organizations of the Treadway Commission (COSO)
סוג	Audit procedure methodology	Comprehensive control evaluation framework
מקור מכונן	American Institute of Certified Public Accountants (AICPA). (2015). Analytical Procedures. AU-C Section 520. AICPA Professional Standards.	The Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal Control – Integrated Framework. COSO Publications.
כינויים	Analytical Review, Ratio Analysis, Trend Analysis	COSO Framework, Control Design Testing, Internal Control Assessment
קשורות	4	4
תקציר	Analytical procedures are evaluations of financial information made by studying plausible relationships among both financial and non-financial data. Rather than testing individual transactions, auditors develop expectations about what numbers should be and compare them to actual results, investigating significant differences. This approach is both required during audit planning and is often more cost-effective than detailed transaction testing.	Internal Control Evaluation is a systematic methodology for assessing the design and effectiveness of an entity's internal control system using the COSO Integrated Framework. Developed by the Committee of Sponsoring Organizations of the Treadway Commission, this approach evaluates five interrelated components—control environment, risk assessment, control activities, information and communication, and monitoring—to determine whether controls are adequate to prevent and detect errors and fraud.