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Analele Universitii Constantin Brncui din Trgu Jiu, Seria Economie, Nr. 1/2008

Annals of the Constantin Brncui University of Trgu Jiu, Economy Series, No. 1/2008

143

ROLUL CONTROLULUI

INTERN

N EXERCITAREA

AUDITULUI EXTERN

Dudu Constantin Asist. Univ. Drd.

Universitatea ,,Titu Maiorescu,, Bucureti Facultatea de tiine Economice Tg.Jiu

1. Introducere: Cu toate c, practica auditului autohton neag necesitatea studierii i aprecierii controlului intern, totui, pentru elaborarea unei abordri eficiente de exercitare a auditului trebuie cunoscute i apreciate elementele acestuia.

2. Argumentul privind activitatea de control intern:

- Cum se definete activitatea de control intern?

- Care ar fi elementele caracteristice ale activitii de control intern?

- La ce se refer mediul de control intern?

- Motivaia sistemului de control intern n exercitarea auditului extern?

- Cum apreciem activitatea de control intern?

- Care ar fi procedurile de control aplicate n practic?

Sistemul de control intern, prezint totalitatea politicilor i precedurilor adoptate de conducerea entitii n vederea asigurrii unei activiti economice organizate i eficiente, inclusiv respectarea strict a cerinelor politicii conducerii, integritatea activelor, prevenirea i descoperirea cauzelor de fraud i eroare, exactitatea i plenitudinea nregistrrilor contabile, precum i pregtirea

THE ROLE OF INTERNAL

CONTROL IN

EXERCISING THE

EXTERNAL AUDIT

Dudu Constantin Asist. Univ. Drd.

1.Introdution. Even if the practice of the local audit denies the necessity of studying and appreciating the internal control, we still need to know and appreciate its elements in order to set an efficient approach in exercising the audit.

2.Arguments regarding the internal control activity:

-How do youdefine the internal control activity?

-What are the characteristic elements of internal control acyivity?

-What does the internal control environment refer to?

-What is the motivations role of internal control in exercising the external audit?

-How do you appreciate the internal control activity?

-What are the control procedures applied in practice?

The internal system of control presents the sum of policies and procedures used by leaders of the entity in order to provide an organized and efficient economic activity, including respect for the demands of political leadership, integrity of the actives,



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la timp a unor informaii financiare credibile. Aceast definiie mai poate fi

formulat n modul urmtor: controlul intern contituie o apreciere independent a corespunderii activitii entitii, cu scopurile propuse, n baza politicilor i tehnicilor de protejare a activelor i celor de asigurare a exactitii i fiabilitii evidenei contabile.

Mediu1 controlului ine de atitudinea conducerii entitii auditate cu privire la importana controlului intern.

Elementele caracteristice mediului controlului intern sunt:

-politica i stilul managementului, care permite colaboratorilor entitii s perceap importana controlului intern;

-structura organizatoric ce determin funcionalitatea subdiviziunilor entitii verificate i a modului de realizare a procedurilor de control;

-comisia de cenzori, care controleaz procesul de pregtire al situaiilor financiare, inclusiv aprecierea structurii controlului intern i respectarea prevederilor legislaiei n vigoare ce se refer la contabilitate;

-metodele de repartizare a responsabilitilor i obligaiilor reflectate n documentele interne prevzute n instruciunile funcionale ale colaboratorilor, planurile cu caracter organizaional i economic, precum i n codul eticii profesionale ale funcionarilor;

-metodele de planificare ale controlului operaional ca sistem efectiv de raportare periodic a corespunderii rezultatelor activitii economice obinute cu cele planificate;

-funciile auditului intern ce in de analiza eficieei altor servicii de control din cadrul entitii auditate;

-politica de angajare a personalului, care asigur eficiena sistemului de control intern prin angajarea persoanelor competente;

-factorii externi ce determin conducerea entitii s implementeze cel mai performant sistem de control.

Prin urmare, mediul controlulul intern se refer la modul n care este organizat i

preventing and discovering fraud and error causes, correctness in accounting records, as well as preparing trustful financial information in due time.

Here is another written expression of the previous idea internal control is the independent appreciation of the correspondence of the activity of an entity, having already stated objectives on the basis of polities and techniques of protecting the actives and providing correctness and fiability in accounting records.

The control environment is related to the attitude of witnessed entity management regarding the importance of internal control.

The characteristic elements of control environment are :

-the management politics and style that allows to the entitys partners to seize the importance of internal control;

-the structure that determines the functionality of the verified entitys subdivisions and of the way in which the control procedures are performed;

-the censors commission which control the process of financial situations preparation, including the appreciation of the internal control structure and respecting the lows regarding the time of the accountancy;

-the ways in which the responsibilities and obligations are shared as key are reflected in the internal documents included in partners instructions organisatory and economical plans, such as the code of professional ethics for its workers;

-the ways in which the operatory control is planned-as an efficient system of periodical reporting the correspondence between the results of achieved economical activity and those planned;

-functions of the internal audit that analyze the efficiency of the control services;

-policy of employing its staff,



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funcioneaz entitatea, modul n care acioneaz sistemul managerial, sistemul operaional, influenele la care este supus sistemul din exterior. De asemenea, este important de a accentua semnificaia auditului intern, ca trstur de baz a mediului controlului i totodat, ca o conditie primara a eficienei celorlalte servicii de control din cadrul entitii. Pentru respectarea acestei condiii, auditorii interni trebuie s activeze n mod independent fa de subdiviziunile funcionale i s se subordoneze conducerii, astfel va favoriza utilizarea rezultatelor lucrului auditorilor interni de ctre cei externi cu condiia existenei competenei i sinceritii acestora din urm.

Sistemul controlului intern este legat de sistemul contabil ce cuprinde totalitatea regulilor i nregistrarilor contabile ale agentului economic, prin intermediul crora are loc prelucrarea tranzaciilor n scopul inerii contabilitii financiare i identificarea, acumularea, analizarea, calcularea, clasificarea, nregistrarea, generalizarea, reflectarea operaiilor economice i altor evenimente ale entitii n rapoartele financiare.

Verificarea contabilitii clientului din partea auditorului extern const n studierea modalitii de reflectare a operaiilor economice n registrele contabile ale entitii auditate, prin analizarea i aprecierea:

-aspectelor organizatorice i metodologice ale contabilitii ce rezult din politica de contabilitate;

-structurii organizatorice a contabilitii, repartizrii obligaiilor i mputernicirilor ntre colaboratorii entitii;

-ordinii completrii documentelor primare i organizrii circulaiei lor, etc;

Pentru a putea motiva existena rolului sistemului de control intern in exercitarea auditului extern sunt necesare doua condiii:

Prima condiie reiese din obiectivele controlului intern, respectiv:

-verificarea autenticitii rapoartelor

which ensures efficiency of the control system by employing capable staff;

-external factors which determine the entitys leadership to use the most efficient control system;

Consequently, the internal control environment refers to the way in which the entity is organized and in which it works, the may in which the management works is and the external system is subjected to influences. H is also important to emphasize the significance of the internal audit as a definite feature of the control environment as well as a primary condition for the efficiency of another control services within the entity. In order to respect this condition, internal audit must employ an independent approach to the functional subdivisions and to obey to leadership, thus the internal audit results can be used by the external one as long as the later proves competency and honesty.

The internal control system is linked to the accounting system as a sum of accounting rules and records of the economic agent which help to analyze the transactions in order to keep financial accountant evidence and to identify achieve, analyze, record and reflect economic operations and other entitys events in financial reports.

Checking the clients accountant records on behalf of external audit means studying the ways in which the economical operations are reflected in the accountant records of the analyzed entity through analyze and appreciation of :

-organizational and methodological aspects of the accountancy as a result of accounting policy;

-organizational structure of accountancy, share of obligations among the entitys partners;

-order of completing the primary documents and organization of their circulation, etc.

In order to motivate the existent



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financiare; -controlul utilizrii resurselor entitii

conform prevederilor planului elaborat de administraie;

A doua condiie depinde de eficacitatea activitii controlului intern, care poate fi justificat prin prezena urmtoarelor elemente:

-modul de colectare a informaiei permite reflectarea erorilor comise;

-modul de responsabilitate nu permite a se adopta un sistem individual de tranzacii;

-exist un mod de comunicare a oricror operaii;

-inventarirea anual se efectueaz regulat;

-situatiile financiare sunt analizate. Este necesar de menionat c

aprecierea controlului intern se efectueaz pe baza evalurii elementelor acestuia astfel:

a) sistemul contabil-considerat eficient adic sunt respectate urmtoarele cerine: -operaiile economice sunt nregistrate

n contabilitate n perioada respectiv cu respectarea prevederilor politicii de contabilitate a entitii;

-sumele contabilizate sunt calculate corect;

-sunt reflectate n contabilitate toate operaiile economice ce sunt importante pentru contabilitate i pentru situaiile financiare;

-limitarea responsabilitilor de abuz intenionat;

b) mediul de control ine de atitudinea conducerii fa de controlul intern, eficiena cruia este manifestat prin:

-autorizarea n mod corespunztor de ctre conducere a operaiilor i activitilor economice;

-nregistrarea tuturor operaiilor pentru facilizarea elaborrii situaiilor financiare;

-proiectarea i utilizarea unor documente adecvate ce contribuie la asigurarea nregistrrii corecte a operaiunilor;

role of internal control system in exercising the external audit, there are two conditions to be respected.

The first condition is a result of the internal control objectives, that is:

-verifying the authenticity of the financial reports;

-control of entity resources use according to the requests of the plan worked out by the administration;

The second condition depends on the efficacy of internal control activity which can by justified by the presence of the following elements:

-the way in which the information collection allows the reflection of the errors done;

-the way in which the responsibility allows or not the use of on individual system of transactions;

-the existence of a way of communicating each operation;

-the annual inventory must be done regularly;

-the analyze of the financial reports;

It worths mentioning that the appreciation of the internal control is done according to its elements evaluation: a) accounting system is considered

efficient if the following requests are respected; -the economic operations are recorded by accountants at a specific time respecting the accounting policy of the entity; -the accounting sums are correctly calculated; -all the economic operations that are important to keeping the accountancy and the financial situations are reflected in accountancy; -the limit of responsibilities that are purposely abused;

b) control environment is related to the leadership attitude towards the internal control whose efficiency can by seen in:



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-accesul la active trebuie permis numai cu autorizarea managementului;

-informaia contabil trebuie verificat prin confruntarea cu activele fizice de o persoana diferit de cele, care rspund de registre i active; -autorizarea operaiunilor, conducerea unui departament, manipularea activelor i inerea evidenei activelor nu trebuie s fie cuprinse n responsabilitatea aceleiai persoane; -existena procedurilor stricte de personal: supervizarea, rotaia persoanelor ntre diferitele posturi cheie;

c) proceduri de control care urmeaz a fi cunoscute de ctre auditor n rezultatul atingerii mediului de control i a sistemului contabil.

Procedurile de control aplicate n practic sunt:

-verificarea aritmetic sumelor nregistrate n contabilitate:

-verificarea ncruciat i reciproc a informaiei financiare:

-controlul corectitudinii nfptuirii circulaiei documentelor i prezena nregistrrilor aprobate de conducere;

-efectuarea n ordinea stabilit a inventarierii inopinate planificate a mjloacelor bneti din casierie, a formularelor de strict eviden, titlurilor de valoare, stocurilor de mrfuri materiale i compararea cu datele din contabilitate;

- utilizarea informaiei obinute din diverse surse n scopul exercitri controlului;

-msuri luate de conducerea entitii n sensul limitrii fizice a accesului persoanelor neautorizate ctre activele entitii, ctre sistemele informatice de inere a contabilitii;

-compararea indicatorilor economici planificai cu cei efectivi i clarificarea cauzelor diferenelor semnificative.

Informaia obtinut n urma aprecierii controlului intern trebuie s fie documentat.

Metodele existente cu privire la documentarea informaiei despre sistemul controlului intern sunt:

-proper authorization of the economic operations and activities by the leadership; -recording of all operations in order to facilitate the setting up of financial situations; -planning and use of appropriate documents that help to insure correctly recording of the operations; -access to actives must be allowed only to authorized management; -accounting information must be checked in comparison to physical actives by a person different from those that are responsible for records and actives; -operation authorization, department management, actives manipulation keeping records must not be one persons responsibility; -existence of procedures highly related to staff: supervising staff periodically swapped to different positions;

c) control procedures that are to be known by the auditor in the hope of achieving the control environment and accounting system.

Control procedures that are practically applied are:

-arithmetical checking of the recorded sums in accountancy;

-crossed and mutual checking of financial information;

-correctness of checking in achieving the circuit of documents and presence of recording approved by the leadership;

-use of achieved information from different sources in order to exercise control;

-steps taken by the entity leadership in order to limit physically the access of unauthorized persons to entitys actives, to information system of keeping records;

-comparison of planned economic indices with the effective ones and clarifying the different significant causes.



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-chestionarele; -listele de control; -schemele circuitului documentelor; -descrierile.

Chiar daca toate procedurile de control intern sunt practicate, sistemul de control nu poate garanta realizarea absolut a scopului propus din motivul existenei urmtoarelor cauze: -prevalarea cheltuielilor de ntreinere a controlului intern peste efectul economic de activitate al acestui sistem; -interpretarea greit a instruciunilor elaborate de conducerea entitii; -abuzul de funcii la toate nivelurile de conducere. Pentru entitile cu un potenial financiar i cu un numr de personal redus, organizarea unui sistem de control intern este iraional, prin urmare exercitarea acestui tip de control i revine contabilului ef, sefilor serviciilor auxiliare, altor gestionari.

Pentru aprecierea sistemului controlului intern i determinarea n ce msur acest sistem joac un rol important n exercitarea auditului extern, se recomand utilizarea metodelor i procedurilor corespunztoare.

Deoarece sistemul controlului intern cuprinde un spectru mai larg de ntrebri, dect pregtirea i ntocmirea situaiilor financiare, nu toate procedurile i metodele utilizate de controlul intern sunt utile pentru auditul extern. Pentru auditul extern prezint interes doar msurile nntreprinse i orientate nemijlocit spre reglementarea i controlul procesului de colectare, prelucrare i generalizare a informaiei necesare la pregtirea situiilor financiare. Prezint interes, de asemenea i elementele sistemului controlului intern legate de informaia, care nu constituie parte component a situaiilor financiare, dar poate fi folosit la aplicarea procedurilor de audit.

3. In acest sens se pot concluziona urmtoarele:

-volumul angajamentului de audit depinde de rezultatele obinute la aprecierea

The information achieved as a result of internal control must be done with appropriate documents.

The existing methods regarding achieving information about internal control system are:

-questionnaires; -control lists; -schemes of document circuit; -descriptions. Even if all internal control

procedures are applied, the control system cannot guarantee the absolute achievement of the planned objectives because of the following;

-administrative expense of internal control is over the economic effect of this systems activity;

-misinterpretation of instructions established by the entitys leadership;

-abuse of positions at every level of leadership;

For the entities with a financial potential and with a small number of staff, an internal control system organization is not rational; consequently, the use of such a control becomes a responsibility of the chief accountant or auxiliary services chiefs.

In order to appreciate the internal control system and to determine how important this system is in exercising the external audit, we recommend the use of appropriate methods and procedures.

Since the internal control system raises wide range of questions compared to the process of preparing and writing financial situations not all the employed procedures and methods by the internal control are useful for external audit. For the external audit, only those steps taken and directed towards the regulation and the control of collecting, analyzing and generalizing the information necessary to prepare financial situations are important.

In addition to these, it is also important the system of internal control elements that are linked to information



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rolului sistemului de control intern n exercitarea auditului extern;

-existena celor dou condiii n funcionarea controlului intern justific rolul acestui sistem n exercitarea auditului extern;

-la planificarea procedurilor de audit necesare, auditorul poate reduce numrul lor, bazndu-se pe mijloacele de control ale entitii, sau, dac sistemul de control intern sfideaz ncrederea, auditul extern trebuie s acumuleze dovezi de audit convingtoare prin efectuarea cercetrilor cu antrenarea unui numr semnificativ de elemente ale colectivitii generale;

-fiindc rolul controlului intern n exercitarea auditului extern se afl n relaie invers proporional n riscul legat de control, auditorul trebuie s obin mai multe confirmri referitoare la caracterul rezonabil al structurii i eficienei funcionrii sistemelor contabile si de control intern, n cazul n care importana acestui sistem pentru auditul extern este redus. 4.Bibliografie:

1. Alan Pratley, -Efectele aderrii la Uniunea European, 2006;

2. Mircea Boulescu, -Expertiza contabil i auditul financiar contabil, editura Didactic i Pedagogic, Bucureti, 1999; 3. Petre Popeang,-Auditul financiar contabil, editura Tribuna Economic, Bucureti, 1999; 4. Petre Popeang, -Organizarea i exercitarea controlului financiar- contabil, editura Fundaiei Romnia de Mine, 2000; 5. Petre Popeang, Carmen Mitea Popia, -Controlul financiar contabil organizare i exercitare, editura Fundaiei Romnia de Mine, 2002; 6. Emil Dinga, -Auditul public intern, Revista finane publice i contabilitate, editura C.N. Imprimeria

that is not part of financial situations but which can be used in applying audit procedures.

3.Having mentioned all these, we can conclude:

-the volume of audit engagement depends on the achieved results at the end of internal control systems role appreciation in exercising the external audit;

-the existence of the two conditions in internal control functioning which justifies the role of this system in exercising the external audit;

-in planning the necessary procedures of audit, their number can be reduced on account of the entitys control means or, if the internal control system defies trust, trust external audit must gather convincing proves of audit in doing se arches that employ a significant number of general collectivity elements;

4. Bibligraphy: 1. Alan Pratley, - Effecs European

Unions Aderation, 2006; 2. Mircea Boulescu, -Accouting

Expertize and Accouting and Financial Audit, Didactics and Pedagogy Publishing House, Bucharest, 1999;

3 .Petre Popeanga, -Accouting and Financial Audit, Economic Tribune, Bucharest, 1999;

4. Petre Popeanga, -Organising and exercising of accouting and financial control, Romania of Iomorrow Foundation, 2002;

5. Petre Popeang, Carmen Mitea Popia, -Accouting and financial control: organizing and exercising, Romania of Iomorrow Foundation, 2002;

6. Emil Dinga, -Public internal audit, Public Finances and Accouting Magasine, CN National Printhause, 2003;

7. M. Toma si M. Chivulescu, -



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Naional, 2003; 7. M. Toma si M. Chivulescu, -Tehnici i proceduri de audit, editura Tribuna Economic, Bucureti, 1999; 8. Camera Auditorilor din Romnia, -Norme minimale de audit; 9. Ministerul Finanelor Publice, -Revista Finane Publice i Contabilitate, 2005-2007, editura C.N. Imprimeria Naional S.A.; 10. Ordonana Guvernului nr. 199/1999 privind auditul public intern i controlul financiar preventive; 11. M. Toma si M. Chivulescu, Tehnici si proceduri de audit, editura Tribuna Economic, Bucuresti 1999; 12. Legea nr. 672/2002 privind auditul public intern.

Technique and procedures in audit, Economic Tribune, Bucharest, 1999;

8. Auditors Hall in Romania, Basic Norms in Audit;

9. Public Financial Ministery, - Public Finances and Accouting Magazine, 2005-2007, C.N. Printhouse;

10. Gouverns Ordonance no 199/1999, regarding public internal audit and preventive financial control;

11. Techniques and procedures in audit, Economic Tribune,Bucharest,1999;

12. Law no 672/2002 regarding public internal audit

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