Essay about 3 Points

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I. The Strategy Audit: The following is a summary of 3 main points addressed in this article:
A. The main cause of not achieving strategy objectives: is extremely reliant on the formulation and execution of strategies. Most companies do not audit their strategic planning and execution but it could be vital in being sure that strategies are achieved.
B. Strategic Risk and Audit Plans: If done correctly, a formal strategic assessment – that is the auditing of strategies – can help manage risks associated with strategic planning (Page#2).
C. Risk Assessment and Response: Determining the larger risks can be done with SWOT and looking as risks, impact and possibility. A thorough approach to this will encourage a professional and appropriate response (Page#5).
II. Producing Quality Workpapers: The following is a summary of 3 main points addressed in the article: A. Workpaper Objectives: auditors should prepare workpapers to achieve four main objectives: 1. Documenting: shows what has been done, why it has been done, and how to re-create what has been done. 2. Providing communication support: provide sufficient evidence to support auditor’s assessment. 3. Facilitating: third party reviews may require a documented audit trail to be able to understand the prior audit 4. Evaluating: workpapers often are the only tangible representation of the audit that can be assessed during quality review

B. Key Characteristics:

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