Patent ID: 7885841

Claim:
A method comprising: displaying, by a computer system to a user, a first user interface identifying one or more audit units of an enterprise, the first user interface including a visual indicator of a risk value, an impact value, and an exposure for each audit unit, the risk value representing a likelihood of one or more risk controls for the audit unit failing, the impact value representing an estimate of the consequences of the one or more risk controls failing, the exposure being calculated as a product of the risk value and the impact value; receiving, by the computer system, a selection of a subset of the one or more audit units from the user; creating, by the computer system, a list of audit units to be audited that includes the selected subset; and displaying, by the computer system to the user, a second user interface of a financial statement comprising at least one financial statement line, wherein the at least one financial statement line includes a first column presenting a total value for the line and one or more second columns presenting, for each of the one or more audit units, a value of the audit unit's contribution to the line, wherein each of the one or more second columns is displayed with a color indicating the corresponding audit unit's proportional contribution to the total value, and wherein the first and second user interfaces enable the user to plan an audit for the enterprise.