Tuesday, April 14, 2009

IFRS Impact on Audit

Analyze the adequacy and appropriateness of identification of gaps between US GAAP and IFRS

Determine whether proposed internal control changes are aligned with the identified gaps.

Review current policies and documented processes to assess alignment

Analyze whether information gathering processes will support the new data requirements

Evaluate any workarounds to meet compliance requirements, resulting from lack of adequate information system integration of data collection processes

Review transition plans for risks and adequacy of testing

Determine whether adequate backup plans exist, and how backward compatibility will be maintained (this could be the sticky one)

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