{
  "docId": "019de06f-24c1-751f-9d66-872fea2fccbd",
  "docSlug": "1b55ae667fddd0da24ae1da6b2c94086",
  "documentTitle": "Arthur Andersen | Internal Communication Presentation Deck | 17 slides",
  "authorId": "arthur-andersen",
  "authorName": "Arthur Andersen",
  "documentKindSlug": "consulting-deck",
  "documentKindLabel": "Consulting deck",
  "sourceTypeSlug": "investor_relations",
  "sourceTypeLabel": "Investor relations",
  "presentationDate": "2002-02-01 00:00:00",
  "orientation": "landscape",
  "aspectRatio": 1.2885906,
  "pageNumber": 10,
  "pageCount": 17,
  "prevPage": 9,
  "nextPage": 11,
  "slideType": "diagnosis",
  "function": "diagnose",
  "density": "balanced",
  "nDataPoints": 0,
  "notes": "The slide describes an audit-style assessment framework involving data integrity, process controls, and analytical conclusions.",
  "elementsJson": null,
  "metadataConfidence": 0.95,
  "imagePath": null,
  "slideHref": "/slides/019de06f-24c1-751f-9d66-872fea2fccbd/10",
  "deckHref": "/decks/019de06f-24c1-751f-9d66-872fea2fccbd",
  "deckJsonHref": "/decks/019de06f-24c1-751f-9d66-872fea2fccbd.json",
  "deckAnchorHref": "/decks/019de06f-24c1-751f-9d66-872fea2fccbd#slide-10",
  "components": [
    {
      "bbox": {
        "h": 0.2,
        "w": 0.85,
        "x": 0.08,
        "y": 0.45
      },
      "kind": "list",
      "text": "In forming our assessment of each process, we considered the following: is management using the proper data to formulate the particular judgment or estimate (e.g., historical bad debt rates, historical data, trends, etc.)? does the Company have controls in place to ensure that the data utilized has integrity? is management using the data in the proper way (i.e., rendering an appropriate conclusion)?",
      "attrs": null,
      "subkind": "bullet",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "7922a6c4-c269-494b-a721-99ef35f4182b",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.2,
        "w": 0.85,
        "x": 0.08,
        "y": 0.65
      },
      "kind": "list",
      "text": "In assessing the effectiveness of each process in preventing a material misstatement in the financial statements, we utilized the following scale: Process is effective; Process is effective, however certain process improvement opportunities were identified; Process is ineffective",
      "attrs": null,
      "subkind": "bullet",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "cf36104a-de84-4b94-9451-1153825d3e69",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.15,
        "w": 0.85,
        "x": 0.08,
        "y": 0.28
      },
      "kind": "paragraph",
      "text": "We have reviewed management's process for formulating each key judgment and estimate in order to assess its effectiveness in preventing a material misstatement in the financial statements. We have updated these procedures on a quarterly basis through discussion and analytical reviews and through our preliminary and final testing.",
      "attrs": null,
      "subkind": "paragraph",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "0b0ec93c-d202-4675-b456-902d6d414262",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.08,
        "w": 0.65,
        "x": 0.08,
        "y": 0.12
      },
      "kind": "title",
      "text": "Process Effectiveness Assessment - Key judgment and Estimate Processes",
      "attrs": null,
      "subkind": "headline",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "b0d00084-47fd-4b85-aacb-d1ee64515fa6",
      "frameworkName": null,
      "frameworkSlug": null
    }
  ],
  "metrics": [],
  "tools": [],
  "frameworks": [
    {
      "name": "diagnostic-test",
      "slug": null,
      "matchId": "0fcd03da-3327-426b-9e43-3cea51708498",
      "evidence": "The slide outlines a structured assessment process for evaluating the effectiveness of management controls.",
      "confidence": 0.8
    }
  ],
  "arcBeats": [
    {
      "to": 14,
      "from": 10,
      "beatId": "bf86796a-9516-4720-97e1-00cfb3986717",
      "arcName": "The Consultant's Gambit",
      "arcSlug": "consultants-gambit",
      "beatName": "Evidence & Proof",
      "beatSlug": "consultants-gambit-evidence-proof",
      "evidence": "WorldCom Judgment and Estimate Processes data tables",
      "position": 2,
      "confidence": 0.8,
      "parentBeatName": "Evidence",
      "parentBeatSlug": "evidence"
    }
  ],
  "loops": [],
  "imagePathAlt": null,
  "thumbSrc": null,
  "thumbSrcAlt": null,
  "locked": true
}