KPMG流程图绘制
KPMG重点审计程序审计步骤指南
Audit Program31 December 2000Prepared byDate Reviewed byDate Approved byDateYEAR ENDAUDIT PROGRAM FOR Cash & BankRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by _____ 1. Compare the listing of cash and bank accounts with those of priorperiods and investigate any unexpected changes (e.g., creditbalances, unusual large balances, new accounts, closed accounts) orthe absence of expected changes._____ 2. Review interest received in relation to the average cash and bankbalances.Cash balances_____ 3. (a) Obtain a copy of the list of balances of cash as at 31/12/1999 and31/12/2000.(b) Check casting and agree total with general ledger controlaccount._____ 4. Scan cash entries noting any unusual items and make furtherinvestigation where considered necessary.Bank Balances_____ 5. (a) Obtain a copy of the list of balances of bank as at the period enddate; and(b) Check casting and agree total with general ledger control account.6. Bank Confirmation request (Note 2)(a) Get a standard bank confirmation request form from thestationery cupboard.(b) Fill in the client name, our reference number and the period oryear end date (please specify) for the bank to confirm.(c) Give the partial completed form to the relevant client staff .(d) Request the client to perform the following tasks:·Stamp the form with the company chop;·Have the form signed by an authorized signatory;·Fill in the balances in the appropriate boxes;·For items which are not applicable for the company, fill in“N/A” in the corresponding boxes; and·Confirm to us whether the form can be sent to the bank by mailor if the client is required to take the confirmation to the bank.YEAR END 31 December 2000AUDIT PROGRAM FOR Cash & Bank (Continued)Ref Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by Bank Balances (Continued)(e) Check the completed confirmation form to ensure thefollowing:·the balances agreed to the bank statements as at theconfirmation date;·the form is properly signed;·the client has filled in all security and guarantee related matterson the bank confirmation; and·Send the bank confirmation form to the bank by post.OrIf the client staff has to take the confirmation to the bank, arrange astaff to go with him/her. (Note 3)(f) Keep copies of the confirmation in the file until replies areobtained from the banks.(g) When replies are received, check the confirmations received toensure that:·the forms were stamped and signed by the bank on the lastpage; and·the individual balances and information are endorsed by thebank staff personal chop. (Note 4)_____ 7. Examine the client’s bank reconciliation as at 31/12/2000 asfollows:a) agree book balance to Cash Book and General Ledger;b)agree balance per bank statement to bank statement at theyear end and bank confirmation received;c) check casting of the bank reconciliation;d)vouch all lodgments / lodgments with amount greater thanRMB _____ * not clear to the cash book and bank statementin the following month ensuring all lodgments are cleared;(Note 5)e) vouch all outstanding cheques / outstanding cheques withamount greater than RMB _____ * to the cash book and to thebank statement in the following month & note down the datewhen they are cleared; (Note 5)f) obtain explanations from the client of all outstanding lodgments/ lodgment with amounts greater than RMB_____ *;g) investigate all stale cheques / stale cheques with amountgreater than RMB_____ * issued for more than five / ten days*, and make appropriate adjustments thereof in the cash bookand ledger; (Note 6)YEAR END 31 December 2000AUDIT PROGRAM FOR Cash & Bank (Continued)Ref Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by Bank Balances (Continued)h) investigate all payments / payments with amount greater thanRMB_____ * recorded by the bank but not recorded by theclient, and make appropriate adjustments thereof in the cashbook and ledger; (Note 6) andi) investigate all receipts / receipts with amount greater thanRMB_____ * recorded by the bank but not recorded by theclient, and make appropriate adjustments thereof in the cashbook and ledger. (Note 6)_____ 8. Review the bank book for any unusual items (greater than RMB_____) such as: a) non-trading receipts or payments andb) transfers in and out of the bank accounts._____ 9. Select receipts larger than RMB ______ and payments larger thanRMB ______ within ____weeks before and after the year end toensure that they have been properly accounted for.General_____ 10. Review the cash and bank accounts in the general ledger for unusualitems._____ 11. Review the cash disbursements and cash receipts registers forunusual items; investigate any such items observed._____ 12. Review bank confirmations, minutes, loan agreements and otherdocuments for evidence of restrictions on the use of cash, or ofliens, or security interests in, cash._____ 13. Consider the covenants and other narratives given in loan and othermaterial agreements and determine compliance with the agreementsand whether necessary disclosure have been made._____ 14. Consider the implications of client management practices that resultin recurring short term loan to finance working capital. Considerinquiry of client management and alert your senior / executiveshould such short term loans be encountered in the audit.YEAR END 31 December 2000AUDIT PROGRAM FOR Cash & Bank (Continued)Ref Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by* Delete as appropriateNote 1i. The cash count should be performed by cashier with the presence of a staff that normally is not involved in the cashier function.ii. Cash certificate is acceptable only if the petty cash balance is considered as immaterial and / or the risk associated is low/ minimal.Note 2i. Bank confirmations are sent on an individual branch basis, i.e. one confirmation per branch.ii. Confirmation should also be sent to accounts closed during the year.iii. If either the bank or the client refuses to reply/send the confirmation, consider if there is a significantlimitation of our audit scope and its implications.Note 3When it is not feasible for an EYHM staff to go with the client, we must reconsider if the confirmation obtained provides sufficient and reliable audit evidence due to the lack of independence.Note 4Alternatively, the bank may issue its own bank certificate to confirm the deposits and loans balances and confirm that no other business transactions exiting.Note 5The extent of vouching work depends on our assessment of the likelihood of errors occurring.Note 6We have to consider the effect in aggregate regarding the unadjusted items which are below the amount stipulated in this procedure whenever one is set.YEAR END 31 December 2000AUDIT PROGRAM FOR Accounts ReceivableRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by1. Obtain or prepare a listing of accounts receivable and investigateunusual balances. Credit balances, and accounts that may not beaccounts receivable, or may not be properly classified as accountsreceivable trade (e.g. consignment accounts, related-party oremployee accounts ).2. Trace the total in the customers’ ledger to the general ledger controlaccount: investigate reconciling items greater than ¥________ andunusual items.3. Compare current period’s receivables as a percentage of net sales withprior periods’ percentages. Compare discounts, returns, andallowances with prior periods (e.g. as 5 - 10% of sales).4. As of 31/12/2000, perform confirmation procedures for accounts asfollows:a. Select key items (accounts greater than ¥________ and accountswith the following characteristics: long aging, or involved in legalcase) for positive confirmation procedures.b. Using a MUS or Random technique, select a representative sampleor account (as determined through use of Audit Risk Table__________) for positive / negative confirmation procedures.c. Trace information (i.e.. balance and addresses) from individualrequests to the subsidiary records. Send requests and prepareconfirmation statistics.d. Trace confirmation replies to the trial balance and request theclient to reconcile differences. Investigate explanations for differencesgreater than ¥_______ and any unusual explanations.e. Send second requests for all unanswered positive confirmationrequests.f. Examine subsequent cash receipts, shipping records, salescontracts, and other evidence to substantiate the validity of accountsfor which no reply or an unsatisfactory reply was received.g. Summarize the results of the confirmation procedures.5. Test sales cut-off for service rendering greater than ¥ for theLast days before year end and the first ___days after yearend.Determine that the sales were recorded in the proper periodthrough review of shipping documents, billings, sales register andother supporting documents.YEAR END 31 December 2000AUDIT PROGRAM FOR Accounts Receivable (Continued)Ref Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by6. Test for out-of-period credit memos by examining those greater than¥_____ issued for the period from the balance sheet dated to/ /2001. Inquire as to whether there are any unissued credits thatrelate to the period under audit.7. Test the aging of accounts receivable and unbilled contracts foramounts greater than ¥and accounts with the followingcharacteristics: opening receivable balance brought forward from // , to support the accuracy of the aged trial balance. Trace thedetails to and from the customer’s ledger accounts or supportingdocumentation.8. Compare aging, bad debt expense, and write-offs with prior periods.Compare the current period’s accounts receivable turnover and/ornumber of day’s sales outstanding with prior periods’ amounts.9. Evaluate the adequacy of the allowance for doubtful accounts and therelated provision as follows:a. From the aged trial balance as of 31/12/2000, select accounts withbalances greater than ¥, accounts greater than ¥ that are more than180 days past due, and accounts with legal contingencies.b. In addition to those accounts selected in a above, select anyadditional accounts that have a higher likelihood of error (e.g.. prioryear experience, industry concentration).c. For those accounts selected, discuss collectibles concerns with thecredit manager or other responsible individual and reviewcorrespondence files or other relevant data in support of the client’srepresentations.d. Review subsequent collections for those accounts selected forevaluation.e. Determine if any product related problems (e.g.. quality right ofreturn) are affecting collectibles and should be considered indetermining the adequacy of the allowance. These problems shouldalso be considered in determining the adequacy of the allowance forinventory obsolescence.f. Perform appropriate analytical review procedures.g. Conclude on the adequacy of the allowance.10. Review the accounts receivable and sales accounts in the generalledger and the sales and cash receipts registers for unusual items:investigate any such items observed.11. Determine whether any receivables are pledged as collateral orSubject to any liens; coordinate with work on debt payable.CLIENT .YEAR END 31 December 2000AUDIT PROGRAM FOR Prepayment & Construction in ProcessRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by _____ 1. Obtain or prepare an analysis for each significant classification ofprepaid expenses, deferred charges, other assets or intangibles.Include adequate descriptions of significant components and thefollowing:a. Balance at the beginning of the periodb. Additions at costc. Deductions charged to expense, and to other accountd. Balance at the end of the period._____ 2. Foot the analyses and trace totals to the general ledger: trace thebeginning balances to the prior period audit working papers._____ 3. Compare the account balances with those of prior periods andinvestigate any unexpected changes (or the absence of expectedchanges). For accounts greater than ¥and accounts that have changedby the greater of ¥ or 5~10% from the prior period. Recomputed theending balance (and examine supporting documents for significantcharges as appropriate) and determine that the carrying amount doesnot exceed amounts properly allocable to future periods._____ 4. Trace amounts amortized to expense during the period to the relatedgeneral ledger accounts._____ 5. Confirm deposits and assets held by others for those items greaterthan ¥ and items related to construction of shelters and unipoles, oritems related to operating expenses for sales centers._____ 6. Review the accounts under this classification and the related incomeand expense accounts in the general ledger for unusual items:investigate any such items noted._____ 7. Determine that there has been no permanent impairment of value fordeferred charges, intangible assets, etc._____ 8. Determine that balances are properly classified in the balance sheet(current versus non-current, etc.).____ 9. Identify any exceptional item (i.e. prepaid legal fee). Investigate itsnature and consider the recoverability of these items and whether anyprovision is needs.10. Perform reasonableness test on amortisation of deferred expenses._____ 11. Send and obtain confirmations from staff and sales centers to verifyexistence of assets._____ 12. Perform overall analytical review on total prepayment andconstruction in progress._____ 13. Obtain and review a movement of construction in progress, examinesupporting documents for material additions.14. Test the calculation of capitalised interest if appropriate.____ 15. Check Completion Verification to ensure that CIP is transferred tofixed assets at proper time.CLIENTYEAR END 31 December 2000AUDIT PROGRAM FOR AffiliatesRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by ______ 1. Review other receivable and payables, and reclassify currentaccounts with ultimate holding company, subsidiaries, fellowsubsidiaries and associate company to the proper accounts.______ 2. Agree or reconcile all current accounts balance with relatedparty by sending confirmation. Agree the current accountbalance with subsidiaries’ books and records.CLIENT .YEAR END 31 December 2000AUDIT PROGRAM FOR Fixed Assets and Concession RightsRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by ______ 1. Obtain or prepare a summary of property, plant and equipment andrelated depreciation (by major classification) including thefollowing:a. Beginning and ending balances at cost.b. Asset additions at cost.c. Asset retirements and dispositions.d. Other changes (e.g. transfers).e. Beginning and ending balances of the allowances fordepreciation.f. Additions to the allowance for depreciation accompanied by ananalysis of amounts charged to expense, absorbed in inventory,and capitalized.g. Reductions of the allowance for depreciation for retirements anddispositions.______ 2. Obtain or prepare a schedule of asset additions during the period,including description, date acquired, estimated useful life, and cost,for all additions of ¥or more, with those under that amountcombined so the total additions ties to the summary schedule byclassification. Compare the level of property acquisitions for theperiod with the prior period.______ 3. Obtain or prepare a schedule of retirements and dispositionincluding description, date of acquisition, date of retirement ordisposition, cost, accumulated depreciation, net carrying value,proceeds of disposition, and gain or loss on disposition.______ 4. Trace the beginning balances per the summary schedule to endingbalances per the prior period’s audit working papers.______ 5. Trace amounts per the summary schedule to the general ledger, thedetailed asset records, and to the schedules of additions, andretirements and dispositions; test the footings and crossfootings ofthe schedules.______ 6. For asset additions greater than ¥ and additions with the followingcharacteristics: capitalised interests, or capitalised legal fees,examine supporting documents (purchase contracts, paid checks,vendors’ invoices) to verify recorded cost. Challenge the estimateduseful lives assigned.______ 7. For asset retirements and dispositions with net carrying valuesgreater than ¥, examine supporting documents (bills of sale,contracts, copies of checks) to verify proceeds and determine thatthe appropriate cost and accumulated depreciation were removedfrom the accounting records. Recomputed gain or loss.YEAR END 31 December 2000AUDIT PROGRAM FOR Fixed Assets and Concession Rights (Cont’d)Ref Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by _____ 8. Examine support for charges greater than ¥to repair andmaintenance expense accounts for potential items that should havebeen capitalized. Compare repair and maintenance expense accountbalances with the prior period and investigate any unexpectedchanges (or the absence of expected changes)._____ 9. Perform physical inspection of selected shelters in 3 major citiesand determine asset recoverability / realization._____ 10. Note down the depreciation policy under the Group’s instruction.Perform reasonableness test or detail recalculations to assessdepreciation / amortization expense and tie the total expense perthe property summary to the general ledger accounts._____ 11. Obtain or prepare schedules of lease and rental expense detail.Examine support for charges greater than ¥________ to determineproper classification. Determine that any new leases have beenproperly accounted for._____ 12. Test the calculation of capitalized interest, if appropriate._____ 13. Review the property, plant and equipment and related accounts inthe general ledger for unusual items; investigate such items noted._____ 14. Review minutes, agreements, UCC filings, and other documents(e.g., bank and loan confirmations) for evidence of liens, pledges,security interests, and restrictions on property, plant andequipment._____ 15. Determine the tax basis of accounting for property, plant andequipment transactions, and verify that any book-tax differenceshave been accounted for property.YEAR END 31 December 2000AUDIT PROGRAM FOR Accounts Payable, Accruals and Other LiabilitiesRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by ______ 1. Obtain or prepare a schedule of accounts payable details as of thebalance sheet date: foot the schedule and trace the total to theaccounts payable balance in the general ledger.______ 2. Compare the list of accounts payable with those of prior periodsand investigate any unexpected changes (e.g. changes in majorvendors, in the proportion of debit balances, in the aging of theaccounts, etc.) or the absence of expected changes.______ 3. Review the accounts payable account in the general ledger andsupporting detail for unusual items. Investigate debit balancesand , if significant, consider requesting positive confirmations andpropose reclassification of amounts.______ 4. Obtain or prepare a schedule of accrued liabilities and deferredincome. Examine the composition and the computation of thoseaccounts considered significant or whether the change / lack ofchange in lance from the prior period is unexpected.______ 5. Compare the account balances with those of prior periods andinvestigate any unexpected changes (or the absence of expectedchanges).______ 6. Ensure the provision of welfare fund and staff welfare expensesare properly accrued and accounted for.______ 7. Review construction contracts and related documents for anyunrecorded liabilities and make adjustments if necessary.______ 8. Circularise the payable accounts with material balances.______ 9. Agree payable accounts with material balance to suppliers’statements or vouch to customer receipts, if available.______ 10. Perform a search for unrecorded liabilities at the year end byreviewing disbursements voucher and unpaid invoices overRMB after year end.YEAR END 31 December 2000AUDIT PROGRAM FOR Tax payableRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by ______ 1. For detailed procedures, please see PRC TA X PROVISIONAUDIT PROGRAMME.YEAR END 31 December 2000AUDIT PROGRAM FOR Short Term Bank LoansRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by _____ 1. Obtain or prepare a schedule and a movement of bank loan andrelated interest accounts by issue showing the following:Description (date of origin, type of debt, maturity, face amount,interest rate, timing and amount of payments): Activity in theprincipal and related interest accounts (beginning balance,additions, payments, ending balance)._____ 2. Test the clerical accuracy of the schedule in #1 above, and tracetotals to the general ledger. Compare the account balances withthose of prior periods and investigate any unexpected changes (orthe absence of expected changes)._____ 3. Confirm all debt account, including those paid off during theperiod, as of 31/12/2000. Information to be confirmed shouldinclude: principal and related interest due at end of period, terms,liens, security interests or assets pledged as collateral, andcompliance with covenants._____ 4. Test interest paid and accrued and tie expense to the trial balance.Perform an overall test of the reasonableness of interest expense bymultiplying the average interest rate by the average amount of debtoutstanding._____ 5. Vouch to supporting documents (bank-in slip etc.) to ensure thatrepayments have been made as expected and the year end balance iscorrect and correctly disclosed._____ 6. Obtain and review copies of all new debt agreements and anyexisting debt agreements for which we do not have a copy in ourfiles. Review to determine the terms, restrictions, and otherpertinent provisions of long-term debt._____ 7. Determine whether receivables, inventory, and / or property, plant,and equipment are pledged as collateral or subject to any liens._____ 8. Review short-term / long-term classification of debt for propriety.YEAR END 31 December 2000AUDIT PROGRAM FOR Share capitalRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by _____ 1. Obtain or prepare an analysis of all equity accounts progressingform the beginning of the period to the end of the period. Test theclerical accuracy of the analysis. Trace the beginning balances toprior period audit working papers and trace ending balances to thegeneral ledger._____ 2. Examine support for and determine the propriety of accounting forany changes in the equity accounts from the prior period._____ 3. Review minutes or other supporting documents for theauthorization for and the details of transactions that affected theequity accounts during the period._____ 4. If the company does not keep itsown stock record books:a.Obtain confirmation of shares outstanding from the registrarand transfer agent.b. Reconcile the schedule to the general ledger._____ 5. Analysis activity in the retained earnings account during the period;trace the beginning balance to the prior period audit wordingpapers; trace the ending balance to the general ledger; trace incometo the financial statements and support other changes asappropriate._____ 6. Obtain the calculation sheets of minority interests (MI) and reviewit. Ensure that all proposed adjustment related to retained earningsare also affect the results of MI.YEAR END 31 December 2000AUDIT PROGRAM FOR Commitments （承付）and contingenciesRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by _____ 1. Review all contracts and agreements to determine the capitalcommitment（未来的资本性支出-已承诺支付）._____ 2. Inquire management and check board minutes, bank confirmations,contracts, loan agreements, leases and correspondence withsolicitors for indications of other guarantees, commitments orcontingencies.YEAR END 31 December 2000AUDIT PROGRAM FOR RevenueRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by _____ 1. Obtain or prepare a comparative analysis of sales (by productline, division, etc.) and other income accounts for the current andpreceding period and investigate acoounts that changed by thegreater of ¥ or 10%._____ 2. Select 20-25 sales transactions from throughout the period andsupport proper recording by comparing sales invoice information toshipping documents and tracing the invoice through the accountingsystem to recording the general ledger._____ 3. See Accounts Receivable step #10._____ 4. Review the other non-current credit accounts in the general ledgerfor unusual items._____ 5. Perform additional analytical review procedures as follows:See Accounts Receivablestep #3._____ 6. Refer to Accounts Receivables for the procedures relating to testsof cut-off of sales invoices and credit memos._____ 7. Examine support for the charges to the other non-current creditaccounts during the period._____ 8. Account for and test the numerical sequence of sales invoice and /or photos that is for completeness.YEAR END 31 December 2000AUDIT PROGRAM FOR Cost and ExpensesRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by _____ 1. Obtain or prepare a comparative analysis of expense accounts(grouped by income statement classification ) and investigateaccounts that fluctuated by the greater of ¥or 10~20%. Alsocompare each classification of expenses as a percentage of net saleswith prior period percentages and investigate unexpected changes(or the absence of expected changes).注意各项与sales的比重变化，因为有可能其本身的变化来自sales的增或减_____ 2. Review the expense accounts in the general ledger and thepurchases journal for unusual items; investigate any such itemsobserved.注意采购成本被纳入费用_____ 3. Perform monthly analysis of salries, and identify any sales bonus orcommission to assess reasonableness._____ 4. Perform reasonableness test on the following items:a.shelters’ rental, electricity and subcontractors expensesbased on the fluctuation of shelters quantity.b.rental expenses for head office and sales centres.c.interest income._____ 5. Test any irregular items in “others” obtain adequate supportingdocuments and perform analysis._____ 6. Consider any commitment arisen from those rental contracts forshelters in each city and from those lease contracts for premises.。
全毕马威广东移动未来流程
>$b
- 采购专家团
2.2.8 需要 预付？
否
3.2 收货
4.1
是
采购预付
2.1 采购/应付流程变更待决事项
1.
建立采购归口管
理部门。
2.
建立中央己审批
供应商清单。市、县除
零星采购外，必须向已
审批过的供应商进行询
价和采购。
3.
申购时要先检查
是否已超出项目预算、
部门预算才继续进行采购。
优点
可以较容易进行物料管理。由归 口部门进行监控，按各分公司存 货量，进行中央资源调拨，减少 积压工程物料的机会。 可以透过大量采购，取得更优惠 价格。
2.2.4 需要 合同？
合同
2.2.5 准备 采购单
把供应商所提供 的材料清单(软 盘/电子形式)直 接上载入系统。
合同副本 合同副本 (采购部) (使用部门)
合同正本 (综合部) 合同正本
(计财部)
结束
是 为批各制否省度、。市、县制定分层审
例如：
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- 部门副总经理
$a - $b - 部门总经理
议程
1 项目进度简报 2 未来财务流程主要变更建议和待决事项
2.1 采购\应付(连申购、采购流程文档演示) 2.2 总帐 2.3 项目会计 2.4 预算
1 项目进度简报 第一阶段项目范围
KPMG主要负责设计九组 财务核算流程，包括：
其他业务功能： 话费记录 项目管理
采购
存货管理
给日常业务处理I的财 务信息如：发票、付款 、收款等。
项目投资计划
1 立项
2 拟定项目 实施计划
项目实施
3 项目工资
记录
2020年(BPM业务流程管理)公司各项业务流程图
（BPM业务流程管理)公司各项业务流程图行政人事管理流程入职流程表请假流程表出差流程图部门总监或总经理专项档案管理流程相关部门相关领导重要档案借阅管理流程相关部门人力行政部相关领导行政管理中心公文（发文）管理流程相关领导行政管理中心相关部门招聘管理流程财务总监审核不合格不同意合格财务管理流程费用报销管理流程相关部门按财务规范填写和粘贴票据通过否通过资产购置管理流程相关部门通过 小型资产 大型资产 通过通过大型资产 通过资产调用管理流程相关部门通过资产处置管理流程相关部门资产盘点管理流程相关部门财务部否通过 通过财务部资金流出管理流程相关部门项目成本计划编制流程工程造价、运营拓展部工程项目总承包招标管理流程运营拓展部/工程管理部选定供应商（接上页）监理招标管理流程运营拓展部/工程管理部分包工程招标管理流程运营拓展部/工程管理部运营拓展部/工程管理部甲定乙供材料与设备定价管理流程运营拓展部/工程管理部工程合同管理流程相关部门工程管理部/运营拓展部相关领导工程管理部/运营拓展部注释：单项工程变更金额超过5万元的，视为重大工程变更。
工程款中期支付管理流程工程管理部/运营拓展部工程管理流程方案设计管理流程工程管理部施工图设计管理流程工程管理部相关部门工程管理部相关领导工程管理部工程进度与计划管理流程工程管理部质量缺陷修补及质量事故处理流程工程管理部质量缺陷单位工程竣工验收管理流程工程管理部材料检验管理流程工程管理部。
KPMG(毕马威) - 管理-业务流程简介与流程图的设计
公共流程步骤代表可在不同流程中被执行的同一系列步骤。 (如，更新个人数据)。公共流程步骤使用同一名称和标识。
退出流程
退出流程符号表示实体从该点已无法达到流程最终结果。
连接器
连接器是连接不同流程和决策步骤的“路径”。在某些流程中需要对 一个步骤具有多个连接器。
存储
存储表示实体在流程中临时存放内部资料 注意保密
9
流程化管理的企业用流程图来描述企业的核心流程
第0层
业务/企业
1
第１层
业务基本流程框架
层次中的 细节 不断增加
1.1
第２层
1.2 1.3
操作层
内部资料 注意保密
10
流程图的组成部分 流程图明确而完整的记录具体业务活动的进程和先后次序。它应包括以 下组成部分：
管理／业务流程简介与流程图的设计
2002年8月
内部资料 注意保密
1
在影响企业发展的诸多环节中中，高效率的流程是一个不可或缺的强有力 的推动要素
市 战 略 业 绩 评 估 组 织 架 构 信 息 技 术 行 业 环
场
环
境
流 程
境
什么是流程？
内部资料 注意保密
2
流程是一系列相互联系的管理／业务活动，通过执行这些活动可达到期望 的管理或业务成果
清楚定义的客户（内部或外部）
明确的目标
逻辑合理、依序排列的活动 对工作有重大影响的决策点 明确的输入和输出 合理的权责设计，每个动作都有相关的人为结果负责
内部资料 注意保密
3
业务流程有多种形式，核心业务流程是企业管理过程的关键
业务流程
kpmg求职笔试题目速记.doc
kpmg求职笔试题目速记首先是35分钟的中文的35道中文图表题目，题目和图表是把顺序打乱的（就是说不是几道题目对应一个图表按照顺序排列的，而是一道是这个图的突然跳到那个图去了再折回这个图，所有题目的图在最后一页一共有六个，但是在开始模拟的时候三个图形你是算何对待你己知道的三个图形请看后面）。
然后是20分钟44道的英文阅读正误或不能确定判断。
每个题目开始之前都有相应的联系给你做，做练习的时候你该注意什么，请看下面。
图表题目开始的时候会有3个图标对应3道例题给你做的，你做完他们会讲答案，记住你做完了之后别浪费你的时间！这个模拟的过程蟾懦中？分钟左右，总在这个时间里面，你要做以下几件事情。
因为这三个图形后面真正解答的时候会用到！第一个图形是曲线图形，有两条曲线是关于几个季度两种农作物的产量的，一条是马铃薯和西红柿的总产量，一条是马铃薯的产量，不用我说你都知道自己该干什么了吧!那就是你要在你的草稿上马上算出西红柿的数字。
你要算的东西如下：（假设总体分别是70，75。
）西红柿：5060.....（这一行是根据总数减去马铃薯的数量得出来的）马铃薯：20 15 .... （这一行是己经知道的）你只要列出两行的数字就可以了，以后会有用的。
第二个是数字列表，是关于男女各个的年龄阶段的剩余年龄，叫你推算出其可以活的总岁数。
记得算出男女的总岁数，列两行数字，以后会有用的。
题目如下：年龄男剩余岁数女剩余岁数08 37857 867206 7575 03040你要算的数据如下：年龄男共活女共活58372（就是从这一行开始你要加上已经有的年龄!）第三个图表是关于几年间的通货膨胀率和香蕉价格指数之间的关系，你只要知道两者是正相关就可以了，就是通货膨胀率越高价格越大。
你要做的事情就是快速用你的计算器算出各自的上升后的最终价格。
题目如下：年份通货膨胀率香蕉价格指数你要算的价格（试卷上没有的）1987年8%1 2 0（这个或者是12 0*（ 1+8%）或107*（1+8%）我不确定，不负责，自己算好了，以上是你在人家做例题阶段应该做的事情，如果你都做了，那么你起码可以节省5分钟的时间出来，这些时间足够你应付以后的那三个图标了。
财务工作流程图
财务工作流程图一、概述财务工作流程图是一种图形化的表达方式，用于展示财务部门内各项工作的流程和相互之间的关系。
通过绘制财务工作流程图，可以清晰地了解财务部门的工作流程，提高工作效率，减少错误和漏洞。
二、流程图绘制步骤1. 确定流程图的起点和终点：首先确定财务工作流程的起点和终点，一般起点为收集财务数据，终点为生成财务报表。
2. 绘制主要流程：根据财务部门的工作流程，绘制主要的流程，包括财务数据的录入、审核、处理和报表的生成等。
3. 添加决策点和条件：在流程图中添加决策点，标明需要进行决策的环节，例如审核流程中的审批和拒绝。
4. 连接流程线：根据各个流程之间的关系，使用箭头将各个流程连接起来，表示数据的流动方向。
5. 添加说明和注释：在流程图中添加说明和注释，对各个流程进行解释和说明，以便他人理解。
6. 优化流程：对绘制完成的流程图进行优化，检查是否存在冗余或重复的流程，以提高工作效率。
三、财务工作流程图示例以下是一个示例的财务工作流程图，用于说明财务部门的工作流程：起点：收集财务数据1. 财务数据录入：将收集到的财务数据录入财务系统。
2. 财务数据审核：审核录入的财务数据，确保数据的准确性和完整性。
3. 财务数据处理：根据审核后的财务数据进行相应的处理，例如计算利润、成本等。
4. 财务报表生成：根据处理后的财务数据生成财务报表，如资产负债表、利润表等。
5. 财务报表审核：审核生成的财务报表，确保报表的准确性和合规性。
6. 财务报表分发：将审核通过的财务报表分发给相关部门和管理层。
终点：生成财务报表四、注意事项1. 流程图应该简明扼要，不要过于复杂，以便他人能够快速理解。
2. 在绘制流程图时，应该注意流程之间的逻辑关系，确保流程的顺序和逻辑的正确性。
3. 流程图应该根据实际情况进行定制，不同企业的财务工作流程可能有所不同，需要根据实际情况进行调整和修改。
4. 在绘制流程图时，可以使用专业的绘图工具，如Microsoft Visio等，以便更好地展示流程图。
业务流程绘制方法和优选演示
控制说明了控制变换的条件或环境，输入与控制二 者的作用是不同的。例如：我们从事服装设计时，设计 师会参考当前市场上服装所需求的面料材质、颜色、服 装款式等流行信息，近年或历年的款式设计素材，相关 的工艺信息等诸多因素，设计师自己的设计创意及个性， 从而设计出新的服装款式（如下图所示）。
理解输入、控制二者不同意义对理解系统的工作是 很重要的。一般情况下，除非一个箭头是很明确地只起 输入作用外，就假定它是控制。
4.1.3 IDEF0的图形元素
1.活动图形 IDEF0的图形元素主要是简单的盒子及
箭头。人们把描述功能活动的图形称为活动 图形。在活动图形中，盒子表示活动，箭头 表示由系统处理的事件。
2.盒子
方盒是IDEF0图示最基本的元件，代表系统中 的活动(Activity)，Boxes通常是以动词来描述系统 活动特性。
如图所示：其中，“活动”名为一动词
或动宾短语；四周的箭头分别为“输入”、
“控制”、 “输出”和“机制”，这都是
用名词表示的事物（things）。它们
可以是具体的事物、抽象的数据或其它 用名词表示的东西。
基本功能活动
注意：
企业的功能用各种各样的活动盒子表示，在活动图形上， 箭头代表数据约束，而不是代表流或顺序。一个盒子（A） 上的输出，连到另一盒子（B）的输入或控制，表示一种约 束。表示接受数据的盒子（B）的执行条件，可利用输出该 数据盒子（A）所产生的数据。
IDEF0方法
功能模型 IDEF0描述系统的功能活动及其联系。在ICAM中建
立加工制造业的体系结构模型，其基本内容是SADT （System Analysis and Design Technology）的 活动模型方法。是美国空军ICAM（ Integrated Computer Aided Manufacturing） 工程在SADT （ Structured Analysis and Design） 的基础上发 展了一套系统分析和骤
KPMG流程图绘制
流程图绘制标识
决定批复： 该菱形框代表一个决定或批复。它给人以强烈的视觉提示，即此处 需要作出决定或批复。该标识经常用在流程栏中。其右方联接“否 ”的情况，下方联接“是”的情况。
方向标记： 流向箭头代表任务执行时的次序，它们引导着流程。流向从左到右 代表输入被接收并被处理；流向从上到下代表任务被完成。
什么是流程图？
流程图是一种工具，可用来了解、分析和归档公司的流程和活动， 帮助确定改善机会
一张流程图显示了将特定输入转化为所需输出结果的一系列步骤
流程图绘制
流程图绘制主要包括以下三项内容： 理解流程 编制流程图 完善流程图
流程图绘制
流程图绘制基础
有明确定义的开端和结束 有输入必有输出 在整个企业组织中“流动” 不局限于单一的功能和部门
工
采
备
程
购
维
建
护
设
采购申请到付款
资产管理
客
户
电力项目管理
功能驱动运营
流程得以承认，但功能处于主导
关键流程驱动运营
传统的管理注重职能层级机制
流程概念打破职能层级体制的界限,直达客户
业务流程重组的警号
以下是企业对业务流程重组需求的诊断信息，其中一些已成为某些机 构的典型“警告信号”:
供电的可靠性降低 资产的利用率下降 竞争能力下降 客户满意程度降低 新近出台的政府改革／立法 行业趋势变化 陈旧的信息技术应用
每一行为的主要输入
输出 每一行为的关键交付成果
顾客
时间和成本
每一行为输出的接受者 （内部和外部）
每一行为所需的时 间/成本
流程图绘制标识
一套标准的符号能帮助快速并且一致地通过流程图进行沟通
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中转仓或经销商仓管员按 预先收到的通知核对司机 送来单据,检查和点收货
物 （19）
本部营销管理科根据营销 策略和物流成本考虑，在 两个小时内形成调货方案
，转交第三方物流操作 (2)
如果方案与营销管 理科的要求有出入 须征得营销管理科 同意，最后方案填
入调货申请， （4） 调货申请
货物 状态与单据的记
部门内部逐步 改进与完善
公司业务流程 重组
战略重组
什么是业务流程重组？
平衡质量、服务水平和成本始终是企业获取竞争优势的考虑重点
提升客户 服务水平
降低成本 竞争优势 质量改善
从功能到流程的转化观点
成功的业务流程重组需要树立从功能到流程转化的概念
第一阶段
第二阶段
第三阶段
电
力
设
工采备
程购维
建
护
设
电
力
设
上海电力企业资源计划管理咨询项目
业务流程重组培训
文件日期: 2021/1/9
毕马威管理咨询 二○○二年七月八日
培训内容及时间安排
业务流程重组概念 流程绘制方法及技巧 流程绘制练习 流程改进原则 流程改进练习 提问和回答
20分钟 20分钟 40分钟 10分钟 20分钟 10分钟
培训目标
输入
流程
输出
流程图绘制－ 管理要素的划分
营
运
流
采购管理
发电管理
输电管理
配电管理
程
人力资源管理
信息系统管理
管
预算管理
理
财务管理
支
投资管理
持
流
技术、电能质量管理
程
固定资产管理
行政事务管理
检修计划管理
营销管理
画流程图需了解的信息
下列为绘制流程图所需考虑的要素信息：
行为 输入
在流程中的关键行为 来源
责任 流程中的关键责任
1. 供电所计划员制定本供电所的项目物资采购计划草案，交供应科科长审核 2. 供应科科长从技术的角度考虑是否批准该采购计划，在1天内作出批复 3. 如果供应科科长审批通过，则报供电所所长签字；如果通不过则返回计划员并向其提出修
改意见 4. 所长审批需要半天 5. 所长签字后，交供电公司对口职能部门在3天内从技术角度对采购计划进行审核 6. 如果审核不通过则返回供电所；如果审核通过则由办公室将采购计划汇总平衡后交供电公
流程与业务运营息息相关并向客户提供价值.
如果企业能够将人为实现的流程和通过系统实 现的流程进行无缝整合,企业将因此获得核心 的竞争优势
什么是业务流程重组？
业务流程重组
业务流程重组(BPR)是一种改进,它的目标是通过重新设计组织经营的流程, 使流程的增值内容最大化,非增值内容最小化(包括降低营运成本,控制营运 风险,提高营运效率三方面),从而获得绩效的改进
框内的字 宋体 6－8号 普通不加粗 中间对齐
将单据传递 给办公室
将单据传 递给办公
室
将单据传 递给办公
室
将单据传递 给办公室
将单据传递 给办公室
将单据传递 给办公室
将单据传 递给办公
室
将单据传 递给办公
室
将单据传递给 办公室
标题 宋体 14号 加粗 中间对齐
部门 宋体 10号 加粗 下划线 中间对齐
业务流程图交付要求
流程图的格式
宋体 标题采用14号字体、加粗、中间对齐 部门采用10号字体、加粗、下划线、中间对齐 框内采用6－8号字体、普通不加粗、中间对齐 连线采用与框内同样字体、中间对齐 尽量避免相交线
业务流程图交付要求
流程图的组成
流程图标题 涉及部门 部门分隔线 标识符 连线
否
状况表是 否被批准?
A
是
继续“是”情况下的流程
A
对状况表 作修改
流程图绘制标识
验证统计 数据的有效性
否 是否有效？
是
在决定框之前使用手工操作标识： 如果流程分叉为是/否，则有人作出决定。用决定框来表 示。由于所作的决定和批复很少无效，因此在决定框之 前通常有人工活动标识。
流程图绘制
询问一个流程活动的问题包括：
流程重组的成功结果
压缩时间
设定有弹 性的目标
减少不增加 价值的活动
客户联盟
授予相 应权限
一次做好
在流程开始时 就保证质量
持续的改善循环
有效降低成本， 领先的技术
流程图绘制的方法及技巧
– 流程图绘制目标及基本知识讲解 – 流程图的绘制 – 流程图交付要求
流程绘制目标
理解现有流程和资源分配 阐明企业关键问题 识别改进的良机
流程范围 控制目标 主要控制点 涉及部门及表格 流程流转时间 特定政策
流程/任务生成什么？ 职员怎样执行它？ 为什么要这样做？ 何时、由谁对它进行复核？ 流程活动需要多少时间？ 流程活动何时需要？ 错误/问题的种类、频率和发生原因是什么？
怎样处理错误/问题/例外？
输出什么？输出多少？
流程绘制应注意的要点总结
需要 按实际情况绘制流程
不能 按照自己的想象绘制流程
需要 在整个组织内思考流程
不能 把流程图局限在自己的部门
需要 与流程牵涉的人员交流
不能 闭门造车，在真空中工作
需要 在开始前确认流程的起点和结束 不能 在确认流程范围前绘制流程
需要 高层次的流程图
不能 陷入太多的细节
输出至哪里？
流程图绘制的技巧
建议步骤:
从一个高层次的流程开始,如有必要,到下一层次的流程 确定每个子流程的开始和结束(保持重点) 确定关键输入和输出 按步骤进行每个关键业务子流程 节约时间: 如果陷入困境,休息一下或跳到另一方面 采用标准的流程图符号 在流程绘制过程中或在每一子流程的结束确认流程和技术改进机会 核查流程的准确性
录一致
否
收货单位和司机在产品
送货单和调货申请相应
栏目会签不一致情况后
是
收货
（20）
收货，中转仓仓管员收 取单据,在手工帐作记 录并把入库,出库资料
通知物流专员 （21）
物流管理专员把库存资 料输入分公司K3系统仓 储模块并将最后结果填 入调货申请表附产品送 货单交物流部用于考核,
索赔对帐 （22）
信息系统 仓储模块
（17）
流程绘制练习
思考与讨论：
➢ 流程图绘制中包含哪六条重要信息？ 举例说明时间/成本要素的主要用途？ ➢ 过去所认识的业务流程和今天介绍的业务流程有什么区别？ ➢ 您认为上海电力有那些现象表明需要进行流程重组？ ➢ 您期望通过这次流程重组得到的收益有那些？
实例练习 - 物资采购计划申请与审核
部销售订单 （5）
内部 采购订单
内部 销售订单
信息系统 销售模块
发运员根据调货申请和销 售订单等单据用电话通知 运输公司安排车队,同时 填制调货申请上的承运人 证明栏目车队在调货申请
上相应栏目盖章 （7）
发运员把调货申 请复印件交给运
输车队 （8）
发运员把调货申请传 真给调出和调入分公
司物流专员 （9）
第三方物流
向备调出分公司物流专 员确认货物适合调出， 如果货物包装不良，须 获调入分公司的书面确
认后形成调货方案 （3）
发运员按调货申请、内 部采购订单和内部销售 订单与运输车队业务员 联系,互相沟通运输能力 和配送需要后制定运输
计划 （6）
调货方案
运输计划
第三方物流计划员 根据调货申请打印 内部采购订单和内
物流管理科收到分公 司的通知并把库存资 料输入总公司K3系统 的仓储模块,将调货 申请财务联转财务部
门 （23）
结束
信息系统 仓储模块
样张
调货申请
内部销售 订单
调出分公司
物流管理专员收到第三方物流 的传真,通知仓库备货,保证调 出的货物外包装良好,适合销售
。并与车队司机沟通协调 （10）
仓管员以调货申请的承运人证明 栏目内容，核实运输车队司机的
系统/数据库： 该标识用于表明信息从现有的计算机系统中流入或流出。该计算机 系统表现为输入、处理或输出。可在标识中写明特定的系统名称。
流程图绘制标识
数据信息: 该标识用于指示输入流程的数据和信息。
流程参见: 该标识用于指示从一个流程转向下一个流程。
流程操作： 该标识用于指示一项需要人工处理的活动，例如手工处理一个文件 （如手写的采购单），或人工检查一个文件。
培训目标
明确流 程 重组的 原理
学会绘 制 流程图 的
方法
掌握流 程改进 的原则
流程重组概念
– 从功能到流程的观念 – 流程重组的收益和成功因素
什么是业务流程？
业务流程是指在组织内部“流转”的一系列相 关的活动
业务流程不仅仅限于一个单一的功能或者单一 的部门
业务流程能够贯穿始终地反映经营情况
每一行为的主要输入
输出 每一行为的关键交付成果
顾客
时间和成本
每一行为输出的接受者 （内部和外部）
每一行为所需的时 间/成本
流程图绘制标识
一套标准的符号能帮助快速并且一致地通过流程图进行沟通
文件/表格： 该标识文件，包括表格、字母和报告。它既可表示输入，又可表示 输出。可在该标识上写下标题用以代表特定的文件。
连线尽量避免交 叉、有时可以适 当合并以求简单 明了
不同的选项在连 线上标明，与框 内的字体同样要 求
业务流程图交付要求
起始点、终止点和流程对象必须清晰 输入和输出应当明确 应当在合适的地方标出估计时间（该项流程作业所需的时间） 为每一个任务框标明人员的职务/负责的范围 做到对流程不熟悉的人，不需要任何解释就能轻而易举地读懂流程图 详细程度应达到足以识别无效率的活动 量化目前的关键绩效考评指标