How to use 2-130 Key Business Process in Agile?
What is the purpose of 2-130?
The 2-130 worksheet is to assist auditors in three key areas:
To document their understanding of key business processes, including key information systems used, that relate to significant classes of transactions, account balances and disclosures identified.
To evaluate the design and implementation of control activities at the assertion level determined to be relevant to the audit
To consider whether IT applications identified, and the entity’s IT environment are subject to risks arising from the use of IT.
How to use 2-130?
The 2-140 worksheet provides a detailed summary for all of the specified IT applications in the key business processes.
To add a new business process, press the “New” button.
Delete a form using the “Delete” button in the top right corner of the form.