Tham khảo tài liệu 'managing the global workforce global dimensions of business_11', tài chính - ngân hàng, tài chính doanh nghiệp phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | Developing Business Knowledge 43 The SIPOC process directs the user to consider supplemental information that surrounds the business process. For example instead of just documenting how the process information flows the SIPOC asks Who provides the required information used in the process The additional details utilized to complete the SIPOC increase the depth of knowledge of any business unit function being researched. The SIPOC also provides a profile of the interdependencies of all business units involved in the generation of a particular product transaction or process. Internal audit is constantly challenged to find the root cause of a control breakdown it can use a SIPOC in this effort to provide direction as to the ownership of a particular piece of information that can be causing the failure of the control being tested. Over the past 20-plus years of my audit career I have found the SIPOC to be the most effective way to develop business knowledge of an area for which I did not have a solid process-level understanding. Without the business knowledge of the process it is very difficult if not impossible to perform any audit activity effectively especially a continuous audit. Next is a more detailed explanation of the SIPOC and some helpful hints for completing one. First we start by defining each of the components of the SIPOC and explain how to complete each one. Suppliers Suppliers represent any group team department or individual that provides information to support the process being examined. Consider suppliers as the group that supplies information to make the process run from start to finish. Suppliers are also known as providers because they provide the elements necessary to ensure success of the operational process. The elements the supplier provides could be materials information forms or even individuals. The most effective way to identify suppliers is to ask who provides the information that is listed under the Inputs column of the SIPOC. Consider .
