management 企业管理类英文版PPT课件 (58)

Risk control
Analyze potential risks, develop response measures, and ensure organizational safety.
Feedback and improvement
Collect feedback information, continuously improve management methods and processes.
Managerial Skills
Strategic vision
With a broad vision and the ability to plan for the long term.
Decision making ability
Scientifically analyze problems and make decisive decisions.
Communication and coordination skills
Good at communication and able to coordinate the interests of all parties.
Leadership
Unleash team potential and lead the team to grow together.
Establish an effective information communication mechanism to ensure the accuracy and timeliness of information transmission.
Leading
Motivation and Communication

Application-level IT Risk Assessment
ISACA Denver Chapter Meeting February 21, 2008
Kerry L. Shackelford KLS Consulting LLC
Outline
Why this topic? SEC interpretive guidance ABC’s implementation approach Design of the ITRA model Model walk-through / Q&A
Roundtable Feedback (04/13/05)
PCAOB & SEC Approve AS2 (03/09/04 & 06/17/04)
PCAOB Policy Statement (05/16/05)
KLS Consulting LLC
Why This Topic?
Corporate Outcry Begins
“The first-year implementation of new requirements for public companies’ internal control over financial reporting (ICFR) proved more burdensome and costly than expected, resulting in an outcry from corporate America.”
Integrate their audits Tailor audit plans to their client’s risks Use a top-down approach Use the work of others Communicate directly and timely with clients

16-15
The Downside of Bureaucratic Control
A control system cannot be effective without consideration
of how people will react to it Three types of responses Rigid bureaucratic behavior occurs when control systems prompt employees to stay out of trouble by following the rules rather than doing the right thing Tactical behavior leads to ineffective behavior because employees try to beat the system Resistance to control occurs because Control systems uncover mistakes, threaten job security and status, and decrease autonomy Control systems can change expertise and power structures Control systems can change the social structure of an organization Control systems may be seen as an invasion of privacy
16-6
Control Problems
16-7
Bureaucratic Control Systems: The Control Cycle

SILO PERSPECTIVE VERSuS BUSINESS PROCESS PERSPECTIVE
Silo (Functional) Perspective
The silo perspective views the business as discrete
functions (accounting, sales, production, etc.).
Focus Goal Accomplishment Benefits
THE TOOLS FOR CHANGE
Incremental Change
Total Quality Management (TQM) is a tool for
change that uses small incremental changes. Personnel often react favorably to TQM. Greater personnel control and ownership. Change is viewed as less of a threat. Six-Sigma is one popular approach to TQM
Business Process Perspective
Interrelated, sequential set of activities and tasks that turns inputs into outputs Cross-functional Optimizes on organizational goals, or “big picture” Avoiding work duplication and cross-functional communication gaps; organizational effectiveness