英语翻译B31.To determine whether to use a benchmarking strategy,

英语翻译
B31.To determine whether to use a benchmarking strategy,the auditor should assess
the following risk factors.As these factors indicate lower risk,the control being
evaluated might be well-suited for benchmarking.As these factors indicate increased
risk,the control being evaluated is less suited for benchmarking.These factors are –
• The extent to which the application control can be matched to a defined
program within an application.
• The extent to which the application is stable (i.e.,there are few changes
from period to period).
• The availability and reliability of a report of the compilation dates of the
programs placed in production.(This information may be used as
evidence that controls within the program have not changed.)
B32.Benchmarking automated application controls can be especially effective for
companies using purchased software when the possibility of program changes is
remote – e.g.,when the vendor does not allow access or modification to the source
code.
B33.After a period of time,the length of which depends upon the circumstances,the
baseline of the operation of an automated application control should be reestablished.
To determine when to reestablish a baseline,the auditor should evaluate the following
factors –
• The effectiveness of the IT control environment,including controls over
application and system software acquisition and maintenance,access
controls and computer operations.
• The auditor's understanding of the nature of changes,if any,on the
specific programs that contain the controls.
• The nature and timing of other related tests.
• The consequences of errors associated with the application control that
was benchmarked.
• Whether the control is sensitive to other business factors that may have
changed.For example,an automated control may have been designed
with the assumption that only positive amounts will exist in a file.Such a
control would no longer be effective if negative amounts (credits) begin to
be posted to the account.
不要用语言工具翻译后敷衍,

31 .以确定是否使用一个基准的策略,核数师应评估
以下的风险因素.由于这些因素表明,风险较低,被控制
评估可能是非常适合的基准.由于这些因素表明,增加
风险,控制正在评估是少适合的基准.这些因素是-
•在何种程度上应用控制可以匹配界定
计划内的应用.
•在何种程度上的应用是稳定的（即,很少有变化
从时期） .
•可用性和可靠性的一份报告编制日期的
程序放置在生产.（此信息可能被用来作为
证据表明,控制计划并没有改变.）
b32 .基准自动化的应用控制可以有效的,特别是为
公司使用购买软件时的可能性,计划改变的是
远程-例如,当供应商不容许访问或修改的来源
代码.
b33 .经过一段时间,长短取决于此情况下,
基线运作的自动化应用控制应重新确立.
以决定何时重新确立一个基准,核数师应评估以下
因素-
•有效的控制环境,包括管制
应用和系统软件购置和维护,获取
控制和计算机业务.
•核数师的性质的理解的变化,如有的话,就
具体方案包含控制.
•性质和时间等相关测试.
•后果的错误相关的应用控制
是基准.
•是否控制是敏感的其他业务的因素可能有
改变.举例来说,一个自动化控制可能已被设计
与假设,只有积极的金额将存在在一个文件中.这样一个
控制将不再有效,如果负面的数额（学分）开始
张贴到帐户.