手法を比較

	監査における分析的手続	内部統制評価
分野	会計学	会計学
系統	MCDM	MCDM
提唱年	1983	1992
提唱者	American Institute of Certified Public Accountants (AICPA)	The Committee of Sponsoring Organizations of the Treadway Commission (COSO)
種類	Audit procedure methodology	Comprehensive control evaluation framework
原典	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.
別名	Analytical Review, Ratio Analysis, Trend Analysis	COSO Framework, Control Design Testing, Internal Control Assessment
関連	4	4
概要	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.