Analsis procesos

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ABCD

Process Analysis Method

Method Overview and Guide

February 2006 This report contains 20 pages Process Analysis Method.doc

ABCD
Process Analysis Methodology Guide February 2006

Contents
1
1.1 1.2 1.3 1.4 1.5 1.6 1.7

Overview
Purpose of document Process analysis approach Process analysis framework Using this guide and toolkit Risk management guidance Global RASEngagement Guide (GREG) Use of Subject Matter Professionals

1
1 1 2 2 3 3 3

2
2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8

Phase 1: Focus
Define the problem and project goal Understand the organizational context Develop a hypothesis Identify/define the process hierarchy with the client Define the high-level process Define the key process risks Assess readiness for change Identify the scope (what is to bemeasured)

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5 6 7 8 9 9 10 10

3
3.1 3.2 3.3 3.4 3.5 3.6 3.7

Phase 2: Document and Measure
Collect existing internal and external information Document As-Is processes Analyze and gain approval from client regarding our understanding of the as-is process Perform tests of operating effectiveness (in some cases) Collect data to help identify potential issues Refine/revise hypothesisCommunicate as-is process and gain approval from client

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12 12 13 13 13 13 14

4
4.1 4.2 4.3 4.4

Phase 3: Analyze
Consolidate/ organize the data Define the specific observations and recommendations Refine/revise hypothesis Assist in creating action plans for implementing observations and recommendations (for non-audit clients)

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16 16 17 17

5

GREG Phase 4: Close

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ProcessAnalysis Toolkit - Method Overview and Guide.doc
© 2009 KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent firms operating under the KPMG name. KPMG International provides no services to clients. Each member firm of KPMG International is a legally distinct and separate entity and each describes itself as such. All rightsreserved.

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ABCD
Process Analysis Methodology Guide February 2006

1

Overview
Process analysis is a method to gather detailed information regarding a process including understanding the data flow, internal controls, people, manual and automated activities, and the interaction with other processes. Process analysis provides a basis for understanding existing processes, and does notinclude the additional tasks associated with the redesign of existing processes or the design of new processes. For KPMG, process analysis is not in itself a product to be sold directly to clients, but a methodology which may be employed in delivering a variety of Advisory Services. However, when engaged to perform a service, an engagement letter must be obtained. Use of any of the output from theactivities in this method as client facing deliverables must be determined and agreed as part of the client engagement letter.

1.1

Purpose of document
This document aims to provide an overview of KPMG’s Process Analysis methodology and guide users as to which tools are available to assist in performing the tasks associated with a process analysis project. Sections two through four describeKPMG’s Process Analysis methodology, with references to the tools that can be used by engagement teams.

1.2

Process analysis approach
KPMG’s Process Analysis method is outlined in the context of overall Process Improvement. In many cases, process analysis may be performed as part of an overall project whose ultimate goal is to provide management with observations and recommendations in areaswhere the process can be improved and assisting management (for non-audit clients only) in implementing those recommendations. As such, the overall approach for Process Improvement contains six phases, of which the KPMG Process Analysis methodology consists of the initial three phases listed below: Focus – Gain an understanding and agreement with the client regarding the scope and objectives of...
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