Foreword Preface Introduction Current Authoritative Guidance About the Need to Understand the Client’s Business and Industry Overview of the Evolution of Auditing Practices Assessing Audit Risk Through a Strategic-Systems Lens The Global Business Environment A Proposed Knowledge Acquisition Framework for the Risk-Based Strategic-Systems Audit The KPMG Business Measurement Process Business Models, KPIs, Expectations, and Audit Evidence Concluding Comments Appendix References About the Authors Footnotes