Audit Banca

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Dist. : 27 mai 1998
Or.Eng.
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distribuit în 20 mai 1998
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DOCUMENTELE SIGMA: Nr. 24
7UDGXF WRUL Gabriela Avram

Claudia Macarie
Ionel Danciu
65975
Document disponibil în întregime pe OLIS în formatul original

CCNM-SIGMA-PUMA(98)41
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The translation of these materials has been made possible with the support of Local
Government and Public service Reform Initiative (affiliated with the Open Society
Institute, Budapest, Hungary).
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The translation of this document has been performed by the Alba-Iulia branch of the
AISTEDA University Foundation, Romania under a grant awarded by the NISPAcee,
Bratislava, Slovak Republic.
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We express our appreciation to NISPAcee (The Network of Institutes and Schools of
Public Administration in Central and Eastern Europe) and SIGMA/OECD for
organisational support to the project concerned.
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RILFLDOHDOHDFHVWHLSXEOLFD LLLQWLWXODWHCentral Bank Audit Practices/Les pratiques en matière de
côntrole des banques centrales, Copyright OCDE, Paris 1998.
Translation from the English and French texts, which are the official version of the
publication titled Central Bank Audit Practices/ Les pratiques en matière de côntrole
des banques centrales, Copyright OCDE, Paris 1998.
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OECD cannot be considered responsible for the accuracy of the translation into
Romanian.
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Universitare AISTEDA.
This translation has been done by the Alba Iulia University Center of the AISTEDA
University Foundation.
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© OCDE, 1998
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PROGRAMUL SIGMA
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SIGMA-OECD, 2, rue André-Pascal, 75775 Paris, Cedex 16, France
Tel.(33.1) 45.24.79.00; Fax (33.1) 45.24.13.00
e-mail: sigma.contact@oecd.org; http://www.oecd.org/puma/sigmaweb
3
CUPRINS
PROGRAMUL SIGMA ......................................................................................………… 2
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REZUMAT ..........................................................................................................………… 7
LISTA ABREVIERILOR..............................................................................……………. 9
1. INTRODUCERE ..................................................................………………………… 10
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Parlamentul ………………………………………………………………………… 14
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Auditori din sectorul privat ………………………………………………………... 15
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4. PRACTICI DE AUDITARE ……………………………………………………….. 16
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6WUXFWXUDPDQDJHULDO «««««««««««««««««««««« 16
Mediul de control ……………………………………………………………… 16
Controlul intern ………………………………………………………………… 16
Auditul intern …………………………………………………………………… 17
Auditul extern …………………………………………………………………… 17
Tipuri de audit ………………………………………………………………….. 17
Certificare ………………………………………………………………………. 18
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5. PRACTICI DE AUDITARE: AUDITUL EXTERN ……………………………….. 20
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Tipuri de audit ……………………………………………………………………… 20
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4
6. PRACTICI DE AUDITARE: AUDITUL INTERN ………………………………. 22
Responsabilitatea pentru controlul intern ………………………………………… 22

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Tipuri de audit intern ……………………………………………………………… 24
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Resurse de audit …………………………………………………………………… 25
Planificarea auditului ……………………………………………………………… 25
Realizarea auditului ………………………………………………………………... 26
Instrumente de audit ……………………………………………………………….. 27
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Controlul de calitate ……………………………………………………………….. 28
Evaluarea muncii departamentului de audit ……………………………………….. 28
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Auditul extern ……………………………………………………………………… 33
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Auditori externi din sectorul privat …………………………………………….. 34
Auditul Intern ……………………………………………………………………… 34
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Raportul ………………………………………………………………………... 36
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Auditul extern ……………………………………………………………………… 38
Auditul Intern ………………………………………………………………………. 40
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Comitetul de audit ………………………………………………………………. 40
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Procesul de auditare …………………………………………………………….. 41
Raportul ………………………………………………………………………… 42
5
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Expert contabil ………………………………………………………………... 44
Auditul Intern …………………………………………………………………….. 44
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Controlul intern ……………………………………………………………….. 45
Raportarea …………………………………………………………………….. 45
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Auditul extern …………………………………………………………………….. 46
Auditori Parlamentari …………………………………………………………. 47
Auditori externi din sectorul privat …………………………………………… 48
Auditul Intern ……………………………………………………………………... 48
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Procesul de auditare ……………………………………………………………. 49
Raportarea ……………………………………………………………………… 49
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$1(;$$1$/,= &203$5$7,9 $5(=8/7$7(/25678',8/8,««« 56
ANEXA 3. EXEMPLU DE PROGRAME DE AUDIT:

CHESTIONARE DIN IRLANDA …………………………………………. 60
6
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4. PRACTICI DE AUDITARE: CÂTEVA ELEMENTE CHEIE
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are puteri executive proprii.
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ale mediului de control sunt:
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Audit Intern în continuare).
Controlul intern
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bunurilor;
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procedurilor interne (vezi raportul Institutului Monetar European (IME) referitor la
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Auditul intern
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Institutului de Audit Intern în continuare). Auditul intern este realizat de un compartiment care
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superioare.
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control managerial.
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5. PRACTICI DE AUDIT: AUDITUL EXTERN
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20
Tipuri de audit extern Germania Irlanda Olanda Suedia

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6. PRACTICI DE AUDIT: AUDITUL INTERN
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52. &RQVLOLXO GLUHFWRU úL FRQGXFHUHD H[HFXWLY DOH E QFLL FHQWUDOH VXQW UHVSRQVDELOH úL
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54. Am definit controlul intern ca fLLQG XQ SURFHV GH VSULMLQLUH D E QFLL SHQWUX DúL DWLQJH
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centrale.
55. $XGLWXOLQWHUQFDDSUHFLHUHLQGHSHQGHQW RIHU LQIRUPD LLRELHFWLYHGHVSUHPDQDJementul

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permite îndeplinirea mandatului;
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59. $WkW SHQWUX DXGLWRULL LQWHUQL FkW úL SHQWUX FHL H[WHUQL GLQ FHOH SDWUX UL VWXGLDWH H[LVW
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importante.
Tipuri de audit intern
61. $XGLWRULLLQWHUQLGLQE QFLOHFHQWUDOHDOHFHORUSDWUX ULVWXGLDWHDXDXWRULWDWHDGHDDXGLWD
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62 . MultiplHVWUDWHJLLGHDXGLWDXIRVWJ VLWHúLVHIRORVHVFvQGLIHULWHPRGXULXQHRULSHED]D
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implicate, al rapoartelor de proiectare a sistemelor de control, al pistelor de PDQDJHPHQWúLDXGLW
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diferitelor grupuri de controale.
66. $XGLWRULL LQWHUQL úL H[WHUQLOXFUHD] vQ VWUkQV OHJ WXU SHQWUX D DYHD R IXQF LH GH DXGLW
JHQHUDO FDUHV HYLWHGXSOLFDUHD7UHEXLHQRWDWF DFHDVW FRRSHUDUHQXHVWHGHRELFHLRSUHYHGHUH
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multe rezultate pozitive.
Resurse de audit
69. Modul de recrutare DSHUVRQDOXOXLGLIHU GDUVXUVHOHWLSLFHVXQWXQLYHUVLW LOHúLFROHJLLOH
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obiectivele auditurilor ce trebuie realizate. La modul general, domeniul acestor deprinderi include
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multidisciplinare.
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72. DimensiuneaúLYROXPXOGHUHVXUVHGHDXGLWQHFHVDUHvQWURRUJDQL]D LHYDULD] vQIXQF LH
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Planificarea auditului
74. $XGLWXOLQWHUQHVWHGHRELFHLSODQLILFDWDWkWSHED]HPXOWLDQXDOHFkWúLSHED]HDQXDOH
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25
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disponibile pentru audit, misiunile individuale de audit sunt programate pentru un ciclu de la
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planificare pe termen lung sau anual, se pot programa misiunile de audit.
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76. Materialitatea. $FHVW DVSHFW DO ULVFXOXL HVWH HYDOXDW vQ IXQF LH GH vQFUHGHUHD DFRUGDW
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gestionate.
77. 5HSXWD LD úL LPDJLQHD E QFLL FHQWUDOH sunt extrem de importante din punct de vedere
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domenii sensibile.
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superioare sau ale auditorilor externi.
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obiectivelor preliminare ale auditului. Aceste obiective sunt de obicei detaliate în linii de
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de audit.
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82. Auditorii vor proceda apoi la o inspectare a sistemelor de controale interne, pentru a se
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pentru management.
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analiza costurilor.
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comitetul de audit.
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conturilor anuale, planurile de audit sunt coordonate.
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de audit al sediului central.
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PAD în curs de elaborare.
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143. Metodologia de audit varia] vQ IXQF LH GH WLSXO GH DXGLW UHDOL]DW 3HQWUX DXGLWXULOH GH
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comerciale. Pentru auditurile ex-ante, concentrarea este pe managementul proiectelor (inclusiv
SODQLILFDUH FRQWURDOH úL WUDVHH GH DXGLW vQ VWDGLXO SUHLPSOHPHQWDUH $XGLWXO HVWH UHDOL]DW OD
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144. Metodele de audit folosite la Bundesbank LQFOXG WHKQLFL GH HúDQWLRQDUH ED]DWH SH
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German de Audit Intern a realizat liste de control pentru aproape toate domeniile de activitate ale
E QFLORUVRFLHW LORUGHDVLJXU ULúLDFHORUFRPHUFLDOH3HQWUXDH[WUDJHGDWHGLQED]HOHGHGDWH
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de calculator proprii.
145. Misiunile de audit singulare de la sediul central sunt în general reaOL]DWHGHRHFKLS GH
GRLWUHL DXGLWRUL úL QHFHVLW GRX WUHL V SW PkQL 3HQWUX DXGLWDUHD VXFXUVDOHORU VXQW QHFHVDUH
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inopinat.
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147. ÌQ SOXV VXQW SUHJ WLWH WUHL UDSRDUWH VXPDUH XQ UDSRUW DQXDO DVXSUD DFWLYLW LORU úL
rezultatelor auditului; o evaluare a rezultatelor auditului împrumuturilor de la sediul central al
Bundesbank úLFHOHQRX E QFLUHJLRQDOHúLUH]XOWDWHOHDXGLWXULORUFRQWXULORUDQXDOHDOH% QFLL
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baze bilaterale.
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din 1942.
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milioane lire irlandeze la 31 decembrie 1996. Profitul în 1996 a fost de 120,2 milioane lire
irlandeze.
Auditul extern
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156. ‘Office of the Comptroller and Auditor General’(Biroul Auditorului General) este un
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condus de un Comptroller and Auditor General (Auditor General)FDUHHVWHQXPLWGH3UHúHGLQWH
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stabileste de asemenea rolul Biroului Auditorului General. Diferite amendamente, din care cel
PDL UHFHQW GLQ GHWDOLD] vQ FRQWLQXDUH UROXO UHVSRQVDELOLW LOH úL GUHSWXULOH OHJDOH DOH
Biroului.
158. 2UJDQLVPXO DUH GRX IXQF LL OHJDOH 3ULPD GH Comptroller General of the Exchequer
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sectorul privat.
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XPDQHVHUYLFLLIXQF LRQDOHúLVLVWHPHLQIRUPDWLFH
167. Pe scurt, UROXODXGLWXOXLLQWHUQHVWHDFHODGHDSXQHODGLVSR]L LD&RPLWHWXOXLGH$XGLWúL

PDQDJHPHQWXOXL % QFLL R DSUHFLHUH LQGHSHQGHQW DVXSUD DGHFY ULL úL HILFDFLW LL FRQWUROXOXL D
JHVWLXQLLSDWULPRQLXOXLúLDVLVWHPHORUGHHYLGHQ GLQRUJDQL]D LH
168. DepDUWDPHQWXOGH$XGLW,QWHUQRIHU FHUWLWXGLQHDF WRDWHULVFXULOHPDMRUHVXQWJHVWLRQDWH

úL FRQWURODWH HILFDFH SUHWXWLQGHQL vQ %DQF 6H IXUQL]HD] FRQVXOWDQ SULYLQG FDOLWDWHD úL
UHVSHFWDUHDFRQWURDOHORUVWDELOLWHSUHFXPúLFUHGLELOLWDWHDúLRQHVWLWDWHDLQIRUPD LHLPDQDJHULDOH
169. 0LVLXQHD'HSDUWDPHQWXOXLGH$XGLW,QWHUQHVWHVWLSXODW vQVWDWXWHOHDGRSWDWHGH&RQVLOLXO

Directorilor vQ YHUVLXQHD UHYL]XLW GLQ LDQXDULH (D GHWDOLD] GRPHQLXO UHOD LLOH GH
VXERUGRQDUHúLUHVSRQVDELOLW LOHDXGLWXOXLLQWHUQúLDOHFRQGXFHULLFDúLUHOD LLOHRUJDQL]DWRULFH
úLVWDQGDUGHOHGHDXGLWFHWUHEXLHIRORVLWH
3HUVRQDOXOúLFRPSHWHQ HOH
170. 'HSDUWDPHQWXOHVWHFRPSXVGLQQRX SHUVRDQHvQWRWDOLQFOXVLYúHIXOIXQF LXQLL%XJHWXO
aproximativ este de circa 291 000 de lire irlandeze. Serviciile contractate cu firme de audit din
H[WHULRUVXQWOLPLWDWHODHFKLYDOHQWXOXQHLSHUVRDQHSHDQ'H]YROWDUHDSURIHVLRQDO úLFXUVXULOHGH
LQVWUXLUHWRWDOL]HD] vQPHGLHRV SW PkQ SHDQGHSHUVRDQ
171. &RPSHWHQ HOH SURIHVLRQDOH DOH SHUVRQDOXOXL GH DXGLW LQFOXG ILQDQ H FRQWDELOLWDWH
FXQRúWLQ H MXULGLFH úL SUHOXFUDUHD DXWRPDW D GDWHORU 3RVWXULOH OLEHUH VXQW GH RELFHL RFXSDWH GH
SHUVRDQH GLQ DOWH GRPHQLL DOH % QFLL &HQWUDOH SULQ WUDQVIHU VDX SURPRYDUH 3HUVRQDOXO HVWH
vQFXUDMDW V XUPH]H GLUHF LL GH VWXGLX UHOHYDQWH LQFOXVLY SH DFHOHD FDUH FRQGXF OD FDOLILF UL vQ
audit intern.
Comitetul de audit
172. A fost creat un Comitet de audit la nivelul Consiliului Directorilor urmând
5HJXODPHQWHOH% QFLL&HQWUDOHD,UODQGHLGLQFDUHGHILQHúWHPDQGDWXO&RPLWHWXOXL
40
173. &RPLWHWXOHVWHIRUPDWGLQPLQLPXPWUHLPHPEULQXPL LGH&RQVLOLXGLQWUHGLUHFWRULLI U

SXWHULDGPLQLVWUDWLYH3UHúHGLQWHOHFRPLWHWXOXLHVWHGHDVHPHQHDQXPLWGHEDQF LDUVHFUHWDUXO
% QFLLHVWHQRPLQDOL]DWGHHO5HJXODPHQWXOLPSXQHRUJDQL]DUHDDPLQLPXPGRX vQWkOQLULSHDQ
ÌQSUDFWLF &RPLWHWXOVHUHXQHúWHGHFLUFDSDWUXRULvQILHFDUHDQ7R LGLUHFWRULLI U vQV UFLQ UL
SRWIUHFYHQWDUHXQLXQLOHÌQSOXVRILFLDOLDL% QFLLúL$XGLWRUXOLQWHUQSRWSDUWLFLSDODUHXQLXQLOH
&RPLWHWXOXL OD FHUHUHD 3UHúHGLQWHOXL $XGLWRUXO *HQHUDO SRDWH IL úL HO LQYLWDW V SDUWLFLSH OD
vQWkOQLUL vQ FDOLWDWHD VD GH DXGLWRU OHJDO úL SRDWH FHUH RUJDQL]DUHD XQHL UHXQLXQL &RPLWHWXO HVWH
DXWRUL]DWV RE LQ LQIRUPD LLQHFHVDUHGHODRULFHDQJDMDWVDXPDQDJHUDO% QFLL
174. Sarcinile majore ale Comitetului sunt:

• UHYL]XLUHDUHHYDOX ULLDQXDOHDLQYHVWL LLORUúLD'HFODUD LHL$QXDOHDVXSUD&RQWXULORUvQDLQWHD
depunerii lor la Consiliu;
• DQDOL]DUHDSURSXQHULORUSHQWUXVFKLPE ULPDMRUHOHJDWHGHSROLWLFDvQGRPHQLXOFRQWDELOFDUH
DUSXWHDDYHDLPSDFWDVXSUDREOLJD LLORUvQPDWHULHGHLQIRUPDUHDOH% QFLL
• DQDOL]DUHD úL GLVFXWDUHD SUREOHPHORU GH DXGLW LQFOXVLY D VFULVRULORU F WUH FRQGXFHUH FX
Auditorul General;
• analizarea programului intern de audit, coordonarea cu auditorii externi, încadrarea cu
SHUVRQDOúLUHVXUVHOHDXGLWXOXLLQWHUQúLSR]L LDVDvQFDGUXOE QFLLúL
• GLVFXWDUHDFRQFOX]LLORULPSRUWDQWHDOHLQYHVWLJD LLORULQWHUQHúLDU VSXQVXULORUFRQGXFHULL
175. Comitetul de Audit este un element important al cadrului de control managerial care
vPEXQ W HúWHEXQDDGPLQLVWUDUHúLU VSXQGHUHDvQLQWHULRUXORUJDQL]D LHL
3ODQLILFDUHDDXGLWXOXLúLDULDGHFXSULQGHUH
176. Planurile anuale de audit sunt elaborate de DepartamentúLVXSXVHDQDOL]HL&RPLWHWXOXLGH

$XGLWFDUHVHFRQVXOW FX*XYHUQDWRUXOúL&RQVLOLXOGH$GPLQLVWUD LH3ODQXULOHGHDXGLWDXIRVW
HODERUDWHGLQWURSHUVSHFWLY ED]DW SHHYDOXDUHDULVFXULORUFDUHDUH]XOWDWvQWUROLVW GHSULRULW L
D PLVLXQLORU GH DXGLW $ IRVW HODERUDW XQ SODQ SH WUHL DQL FDUH FXSULQGH FLUFD GH XQLW L GH
DXGLW$FHVWD LQHFRQWGHVLVWHPHOHGHFRQWUROILQDQFLDUH[LVWHQWHúLGHQHYRLOHFRQGXFHULL
177. 'RPHQLXOúLDULDGHFXSULQGHUHDDXGLWXOXLLQFOXGWRDWHGRPHQLLOHGHDFWLYLWDWHDOH% QFLL

UHDOL]kQGXVH DXGLWXULDWkW DOHIXQF LLORUGH VSHFLDOLWDWH FkW úL DOH FHORU DGPLQLVWUDWLYH DX[LOLDUH
&RQFHQWUDUHDFHDPDLLPSRUWDQW VH IDFHDVXSUD ]RQHORULGHQWLILFDWH FD DYkQG FHO PDL vQDOW ULVF
ILQDQFLDUSHED]DDSUHFLHULLH[LVWHQ HLIL]LFHDSRWHQ LDOXOXLGHHURDUHVDXSLHUGHUHúLDUHSXWD LHL
% QFLL6XQWUHDOL]DWHúLDXGLWXULDOHVLVWHPHORUGHSUHOXFUDUHDXWRPDW DGDWHORULQFOX]kQGUHFHQW
úLDXGLWXOVLVWHPHORUGHSUHOXFUDUHDXWRPDW DGDWHORUvQFXUVGHHODERUDUH
Procesul de audit
178. 0HWRGRORJLDGHDXGLWHVWHSURLHFWDW SHQWUXD LQHFRQWDWkWGHULVFXULOHLQHUHQWHFkWúLGH

FHOH DOH FRQWUROXOXL úL ILHFDUH DXGLW HVWH UHDOL]DW DVXSUD XQHL RUJDQL]D LL VDX D XQHL XQLW L
DXGLWDELOH 3URFHVHOH GH DXGLW LQWHUQ VXQW ED]DWH SH EXQHOH SUDFWLFL LQWHUQD LRQDOH úL DX IRVW
UHDOL]DWHXQHOHFRPSDUD LL QHRILFLDOHFXRUJDQL]D LLH[WHUQHLQFOXVLYDOWHE QFLFHQWUDOHSHQWUXD
VH DVLJXUD F SURFHVHOH GH DXGLW VXQW FHOH DGHFYDWH )LHFDUH PLVLXQH GH DXGLW HVWH vQ JHQHUDO
UHDOL]DW GHRHFKLS GHGRLDXGLWRUL
179. 3HQWUX ILHFDUH DXGLW HVWH HODERUDW úL IRORVLW XQ SURJUDP GHWDOLDW GH DXGLW R OLVW GH
control). În Anexa 3 sunt incluse câteva exemple de liste de control pentru audit, oferite de
'HSDUWDPHQWXOGH$XGLW,QWHUQ$FHVWHSURJUDPHVXQWUHYL]XLWHvQSHUPDQHQ &KHVWLRQDUHOHGH
41
FRQWURO LQWHUQ VXQW WULPLVH DXGLWD LORU SHQWUX FRPSOHWDUH vQ XQHOH FD]XUL ÌQ VFRSXO vQWRFPLULL
UDSRDUWHORUGHDXGLWVXQWIRORVLWHSURJUDPHOH0LFURVRIW:RUGúL([FHO3URJUDPXOGHDXGLW,'($
HVWH XWLOL]DW SHQWUX H[WUDJHUHD GDWHORU DQDOL] úL vQWRFPLUHD UDSRDUWHORU úL SHQWUX UHDOL]DUHD
WHVWHORU GH PDV úL D FHORU GH FRQIRUPLWDWH 3URJUDPHOH 062IILFH VXQW IRORVLWH SHQWUX VFRSXUL
administrative.
Întocmirea rapoartelor
180. Fiecare raport de audit este elaborat dH HFKLSD GH DXGLW LPSOLFDW úL HVWH UHYL]XLW GH
SHUVRQDOXOFXH[SHULHQ GLQFDGUXO'HSDUWDPHQWXOXLGH$XGLW,QWHUQ7RDWHDXGLWXULOHWUHFSULQWU
RGH]EDWHUHSHQWUXDFRQILUPDH[DFWLWDWHDIDSWHORUúLDRE LQHFRPHQWDULLOHFRQGXFHULL5DSRDUWHOH
ILQDOHVXQWvQPkQDWHFRQGXF WRUXOXLXQLW LLDXGLWDWHúLPHPEULORUFRUHVSXQ] WRULDL&RQVLOLXOXL
GH$GPLQLVWUD LHÌQSOXVHVWHHODERUDWXQUDSRUWVHPHVWULDODVXSUDDFWLYLW LORUGHDXGLWWUHFXWHúL
YLLWRDUHúLDVXSUDSUREOHPHORUGHDXGLWDS UXWHúLHVWHWULPLV&RPLWHWXOXLGH$XGLWvPSUHXQ FXR
FRSLHGHVWLQDW *XYHUQDWRUXOXL5DSRUWXOUHSUH]LQW ED]DSHQWUXRvQWkOQLUHYLLWRDUHD&RPLWHWXOXL
FDUHODUkQGXOV XLQIRUPHD] &RQVLOLXO
181. ÌQ H[HUFLWDUHD UHVSRQVDELOW LORU 'HSDUWDPHQWXO GH $XGLW ,QWHUQ IRORVHúWH standarde de
DXGLW úL vQGUXP UL HODERUDWH GH ,QVWLWXWXO $XGLWRULORU ,QWHUQL úL GH SULQFLSDOHOH RUJDQLVPH
contabile.
182. &RQGXF WRUXO $XGLWXOXL ,QWHUQ HVWH PHPEUX DO *UXSXOXL GH $XGLW7$5*(77$* XQ
FRPLWHWIRUPDWGLQDXGLWRULFXH[SHULHQ GLQE QFLOHFHQWUDOHDOHVWDWHORUPHPEUHDOH8(úLGHOD
,QVWLWXWXO 0RQHWDU (XURSHDQ ,0( &RPLWHWXO 7$* HVWH vQV UFLQDW FX UHDOL]DUHD XQXL FDGUX
SHQWUX DXGLWXO SHUPDQHQW DO VLVWHPXOXL GH SO L 7$5*(7 úL HVWH VXERUGRQDW GLUHFW &RQVLOLXOXL
,0( 7$* HVWH IRUPDW GLQWUXQ QXP U GH JUXSXUL GH OXFUX GLQWUH FDUH vQ XQHOH %DQFD HVWH
UHSUH]HQWDW %DQFDVH LQHGHDVHPHQHDODFXUHQWFXQRLOHOHJLúLUHJXODPHQWHFHDUSXWHDDYHD
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42
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183. Nederlandsche Bank N.V.DIRVWIRQGDW vQ(VWHRFRPSDQLHSXEOLF FXU VSXQGHUH

OLPLWDW DOH F UHL DF LXQL VXQW GH LQXWH GH JXYHUQ /HJHD % QFLL GLQ vL FRQIHU vQ PDUH
P VXU LQGHSHQGHQ
184. &RQVLOLXO GH DGPLQLVWUD LH DO % QFLL HVWH FRQVWLWXLW GLQWUXQ SUHúHGLQWH úL WUHL GLUHFWRUL
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185. Un CRQVLOLXGH6XSUDYHJKHUHXUP UHúWHPRGXOFXPHVWHFRQGXV %DQFDúLDGRSW ELODQ XO

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186. &RQVLOLXO% QFLLHVWHIRUPDWGLQSHUVRDQHÌPSXWHUQLFLWXO&RURDQHLSDWUX membri ai

&RQVLOLXOXLGH6XSUDYHJKHUHúLSHUVRDQHQXPLWHGHF WUH&RURDQ 8OWLPLLUHSUH]LQW VHFWRUXO
DIDFHULORUVLQGLFDWHOHúLH[SHU LGLQOXPHDLQVWLWX LLORUEDQFDUHúLILQDQFLDUH
187. Nederlandsche Bank DUH SURSULD VD VDUFLQ vQ GRPHQLXO PRQHWDU DFHHD GH D PHQ LQH
SXWHUHDGHFXPS UDUHDJXOGHQXOXLDWkWSHSODQLQWHUQFkWúLH[WHUQ3HQWUXDDVLJXUDFRRUGRQDUHD
SROLWLFLORU ILQDQFLDUH úL PRQHWDUH DOH % QFLL DX ORF vQ PRG UHJXODW FRQVXOW UL vQWUH FHOH GRX
DXWRULW L PRQHWDUH 0LQLVWHUXO GH )LQDQ H úL 3UHúHGLQWHOH % QFLL ÌQ SDUDQWH] ILH VSXV OHJHD
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Auditul extern
188. Algemene RekenkamerDIRVWvQILLQ DW vQ&RQVWLWX LDGLQSUHYHGHRVHULHGH

Consilii Supreme ale Statului, cum ar fi Algemene RekenkamerFDUHHVWHLQGHSHQGHQW GH*XYHUQ
úL3DUODPHQW6WUXFWXUDVDUFLQLOHúLFRPSHWHQ HOHAlgemene Rekenkamer sunt specificate în legi
FRQFUHWH /HJHD SULQFLSDO HVWH /HJHD &RQWXULORU 3XEOLFH. Algemene Rekenkamer HIHFWXHD]
DXGLWXUL GH FRQIRUPLWDWH úL UH]XOWDWH 5HJXODPHQWHOH SHUPLW ,6$ V VH EL]XLH SH PXQFD
departamentelor de audit din cadrul ministerelor pentru cea mai mare parte a auditului de
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UHVSRQVDELOLSHQWUXFKHOWXLHOLOHSXEOLFHúLQXSRDWHDF LRQDFDRFXUWHGHDSHO
189. 'HúL Algemene Rekenkamer are autoritatea de a examina companiile publice cu

U VSXQGHUHOLPLWDW vQFHHDFHSULYHúWHNederlandsche Bank VHIDFHRH[FHS LHSULQOHJHSRDWH
RE LQH GRDU FRQWXULOH úL UDSRDUWHOH DQXDOH úL DFHDVWD SULQ LQWHUPHGLXO 0LQLVWHUXOXL GH )LQDQ H
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43
Contabil public autorizat
190. $XGLWXO H[WHUQ VH FRQFHQWUHD] SH FHUWLILFDUHD FRQWXULORU DQXDOH úL HVWH UHDOL]DW GH XQ
FRQWDELOSXEOLFDXWRUL]DWLQGHSHQGHQWDúDFXPSUHWLQGHOHJHDRODQGH] SHQWUXDXGLWXOFRQWXULORU
DQXDOHDOHFRPSDQLLORUFXU VSXQGHUHOLPLWDW 3URFHGXULOHSHQWUXDXGLWXOLQWHUQVXQWFRRUGRQDWH
DXGLWRUXOH[WHUQDO% QFLLSHQWUXFUHúWHUHDHILFLHQ HLúLSHQWUXDSHUPLWHDXGLWRUXOXLH[WHUQV VH
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191. 2SLQLD DXGLWRUXOXL HVWH LQFOXV vQ UDSRUWXO DQXDO FDUH HVWH DSUREDW GH &RQVLOLXO GH
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Auditul intern
0DQGDWúLRUJDQL]DUH
192. 'HSDUWDPHQWXO GH $XGLW ,QWHUQ DO % QFLL &HQWUDOH UDSRUWHD] Consiliului Guvernator al
% QFLL&RQVLOLXO*XYHUQDWRUDSURE SROLWLFDGHDXGLWFHHVWHLQFOXV vQWURGHFODUD LHDSROLWLFLL
GH DXGLW 3ROLWLFD SXQH DFFHQWXO SH UHOHYDQ D RUJDQL] ULL DGPLQLVWUDWLYH úL D FRQWUROXOXL LQWHUQ
SHQWUXDDVLJXUDLQIRUPD LLVLJXUHúLSHUWLQHQWHúLSHQWUXDVSULMLQLDXGLWXOLQWHUQFDLQVWUXPHQWDO
managementului.
193. 2ELHFWLYHOH'HSDUWDPHQWXOXLGH$XGLW,QWHUQVXQWDXGLWXOúLFHUWLILFDUHDFRQWXULORULQWHUQH
DOH % QFLL úL D FRQWXULORU DQXDOH DOH IXQGD LLORU DILOLDWH HYDOXDUHD RUJDQL] ULL DGPLQLVWUDWLYH D
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speciale din partea Consiliului Guvernator.
194. &KHLDvQDXGLWHVWHDERUGDUHDVLVWHPLF DDXGLWXOXL6LVWHPHOHLQIRUPD LRQDle (financiare)

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195. Departamentul de Audit Intern are un personal de 23 de persoane (aproximativ 15 % din

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44
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196. 'HSDUWDPHQWXO GH $XGLW ,QWHUQ SUHJ WHúWH XQ SODQ DQXDO GH DXGLW $FHVW SODQ DUH
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controalele interne existente este unul din obiectivele principale în evaluarea riscului. Stabilirea
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197. 3ODQXULOH DQXDOH DOH DXGLWXOXL VXQW SUHJ WLWH úL GLVFXWDWH FX PDQDJHULL GH VSHFLDOLWDWH
Implementarea planului este responsabilitatea Departamentului de Audit Intern. Procedurile
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SHUPLWH DXGLWRUXOXL H[WHUQ V VH ED]H]H DFROR XQGH HVWH SRVLELO SH PXQFD GHSXV GH
'HSDUWDPHQWXOGH$XGLW,QWHUQ1XH[LVW XQFRPLWHWGHDXGLWvQ%DQF SHQWUXF VHFRQVLGHU F
procedurile actuale sunt suficiente.
Controlul intern
198. &HOHPDL³VHQVLELOH´GHSDUWDPHQWHDOH% QFLLDX6HF LXQLGH&RQWURO,QWHUQFDUHOXFUHD]

vQ VWUkQV FRODERUDUH FX 'HSDUWDPHQWXO GH $XGLW ,QWHUQ 'HSDUWDPHQWXO GH $XGLW ,QWHUQ VH
ED]HD] vQ PDUH P VXU SH FRQVWDW ULOH DFHVWRU 6HF LXQL GH &RQWURO ,QWHUQ 3HQWUX D vQGUXPD
6HF LXQLOHGH&RQWURO,QWHUQVDDOF WXLWXQPDQXDOFDUHRIHU REXQ FXQRDúWHUHDIXQGDPHQWXOXL
SHFDUHVHED]HD] LPSOHPHQWDUHDFRQWUROXOXLLQWHUQvQ%DQF 3HQWUXDDVLJXUDRDERUGDUHHILFDFH
úLHILFLHQW DFRQWUROXOXLDXORFFRQVXOW ULvQWUH6HF LXQLOHGH&RQWURO,QWHUQúL'HSDUWDPHQWXOGH
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'HSDUWDPHQWXO GH $XGLW ,QWHUQ $FHDVW SODQLILFDUH WUHEXLH DSUREDW GH FRQGXF WRUXO
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Raportarea
199. 'HSDUWDPHQWXOGH $XGLW ,QWHUQUDSRUWHD] RILFLDO &RQVLOLXOXL *XYHUQDWRU DO % QFLL PDL
SUHFLV6HFUHWDUXOXL*HQHUDO7RDWHDQDOL]HOHúLLQYHVWLJD LLOHDSUR[LPDWLYSHDQDXFDUH]XOWDW
vQWRFPLUHD XQXL UDSRUW XQ QXP U LPSRUWDQW GH UDSRDUWH UHIHULQGXVH OD DXGLWXO SUHOXFU ULL
DXWRPDWH D GDWHORU &RSLL DOH UDSRDUWHORU VXQW SXVH OD GLVSR]L LD 'LUHFWRUXOXL DGMXQFW úL
PDQDJHUXOXLGHSDUWDPHQWXOXL&DUHJXO JHQHUDO FRQ LQXWXOUDSRDUWHORUHVWHGLVFXWDWvQDLQWH FX
S U LOHLPSOLFDWH
5HOD LLOHLQWHUQD LRQDOH
200. 'HSDUWDPHQWXOGH$XGLW,QWHUQDUHFRQWDFWHSHUPDQHQWHFXDO LúHILDLDXGLWXOXLLQWHUQGLQ

FDGUXODOWRU% QFL&HQWUDOHúLSDUWLFLS ODXQ*UXSGHOXFUXUHIHULWRUODFRQWUROXOLQWHUQ*UXSXOGH
OXFUXDGH]YROWDWROLVW FXSULQFLSLLOHGHED] UHIHULWRDUHODWRDWHDVSHFWHOHUHOHYDQWHFRQVLGHUDWH
FD ILLQG SRWULYLWH SHQWUX SURPRYDUHD LQVWLWX LHL úL vQWUH LQHUHD XQRU VLVWHPH GH FRQWURO LQWHUQ
HILFDFHúLHILFLHQWHDFRUGkQGDWHQ LHvQDFHODúLWLPSGLIHUHQ HORUH[LVWHQWHvQWUH ULvQPDWHULHGH
FDGUXOHJDOúLUHJOHPHQW ULúLQHYRLLGHDHYLWDRSRYDU H[FHVLY DVXSUDRUJDQL]D LLORU% QFLL
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%DQFDFHQWUDO
201. 3R]L LD Riksbank FD %DQF &HQWUDO GDWHD] GLQ &HO PDL UHFHQW WH[W OHJLVODWLY FH
JXYHUQHD] EDQFDHVWHSveriges Riksbank ActFDUHHVWHvPEXQ W LWDQXDOÌQSOXV&RQVWLWX LDúL
legea RiksdagIDFUHIHULULODUROXOúLUHVSRQVDELOLW LOHVDOHúLOD&RQVLOLXO*XYHUQDWRU
202. &D%DQF &HQWUDO D6XHGLHLRiksbankHVWHUHVSRQVDELO SHQWUXGH]YROW ULOHXOWHULRDUHGH

SHSLH HOHGHYDOXW úLGHFUHGLWúLSHQWUXLPSOHPHQWDUHDP VXULORUQHFHVDUHGHSROLWLF PRQHWDU
%DQFD SURPRYHD] VWDELOLWDWHD SUH XULORU úL DGPLQLVWUHD] UH]HUYHOH YDOXWDUH DOH ULL 0DL
SURPRYHD] XQ VLVWHP VLJXU úL HILFLHQW GH SO L SULQ DVLJXUDUHD XQXL VLVWHP SHQWUX SO L
LQWHUEDQFDUH (D VLQJXU DUH UHSRQVDELOLWDWHD SHQWUX GHVLJQXO VRUWDUHD GLVWULEXLUHD úL HPLWHUHD
EDQFQRWHORUúLPRQHGHORU6XHGLHL
203. Riksbank HVWH R DXWRULWDWH VXERUGRQDW Riksdag úL HVWH DGPLQLVWUDW GH RSW PHPEUL DL
&RQVLOLXOXL *XYHUQDWRU úDSWH ILLQG DOHúL GH Riksdag). Al optulea membru al Consiliului
Guvernator este Guvernatorul RiksbankFDUHHVWHDOHVGH&RQVLOLXúLDFWLYHD] SHQWUXRSHULRDG
GHFLQFLDQL'RLJXYHUQDWRULDGMXQF LDF LRQHD] FDORF LLWRULDL*XYHUQDWRUXOXLRiksbank în cadrul
consiliului în perioada mandatului acestuia.
204. 1XP UXOWRWDOGHSHUVRQDODORiksbank este aproximativ 800, cu un total de active care au

ajuns în 1996 la 212.594 milioane coroane suedeze.
205. 6H DX vQ YHGHUH VFKLPE UL vQ VWUXFWXUD úL vQ SUDFWLFLOH GH FRQGXFHUH DOH FRPSDQLHL FD
rezultat al unui studiu parlamentar recent al Riksbank (vezi Capitolul 7).
206. %DQFD DUH XQ VHFUHWDULDW LQWHUQD LRQDO FDUH SURPRYHD] FRQWUDFWHOH FX )0, úL ,QVWLWXWXO
0RQHWDU ,QWHUQD LRQDO ,0( SHQWUX D DYHD R RUJDQL]DUH HILFLHQW OD Riksbank în vederea
SUHJ WLULLSUREOHPHORUOHJDWHGH8(
Auditul extern
207. Riksrevisionsverket VDX %LURXO 1D LRQDO 6XHGH] GH $XGLW D IRVW FUHDW vQ FkQG
&RQVLOLXO1D LRQDOGH&RQWXULúL%LURXOGH$XGLWDO*XYHUQXOXLDXIX]LRQDW
208. %LURXO HVWH RUJDQXO DGPLQLVWUDWLY FHQWUDO SHQWUX FRQWDELOLWDWHD JXYHUQXOXL úL HVWH
VXERUGRQDW*XYHUQXOXL(VWHFRQGXVGHXQ$XGLWRU*HQHUDOFDUHHVWHQXPLW*XYHUQSHRSHULRDG
GHúDVHDQLSHULRDG FHSRDWHILUHvQQRLW
46
209. 5ROXO V X QX HVWH VWDELOLW SULQ OHJH FL SULQ RUGRQDQ H VSHFLDOH GH VWDW FDUH UHSUH]LQW
FDGUXODFWXDOSHQWUXDFWLYLWDWHDVD'HúLPDQGDWXOGHDXGLWDRiksrevisionsverketHVWHH[WHQVLYúL
VHEXFXU GHDFFHVGHSOLQODWRDWHLQIRUPD LLOHGHFDUHDUHQHYRLHSHQWUXDXGLWXULOHVDOHH[FOXGH
auditul Riksbank %DQFD &HQWUDO HVWH WRWXúL DXGLWDW GH DXGLWRUL SDUODPHQWDUL VDX Riksdagens
Revisorer YH]L vQ FHOH FH XUPHD] %DQFD &HQWUDO SRDWH GH DVHPHQHD DYHD DFFHV OD WRDWH
GRFXPHQWHOHFHDSDU LQGRPHQLXOXLSXEOLFGHODDXGLWRULLSDUODPHQWDUL
Auditorii parlamentari
210. $XGLWRULLSDUODPHQWDULDFRUGDW RPDUHDWHQ LHvQGHSOLQLULL HOXULORUúLHIHFWHORUGHFL]LLORU

guvernamentale luate de Riksdag0DQGDWXOJHQHUDOSHUPLWHDXGLWRULORUSDUODPHQWDULV HYDOXH]H
XWLOL]DUHD HILFLHQW úL HILFDFH D UHVXUVHORU LQFOX]kQG PDQDJHPHQWXO úL IRORVLUHD DFWLYHORU
DFKL]L LRQDWH5H]XOWDWHOHFDúLILDELOLWDWHDFRQWXULORUVXQWSUHRFXS ULLPSRUWDQWHSHQWUXDXGLWRUL
3ULQ XUPDUH DXGLWRULL SURPRYHD] FHD PDL HFRQRPLF XWLOL]DUH D IRQGXULORU JXYHUQDPHQWDOH úL
DVLJXU IRORVLUHDUD LRQDO DDFWLYHORUVWDWXOXL6XQWUHDOL]DWHGRX WLSXULGHDXGLW$FHVWHDLQFOXG
DXGLWXULOHILQDQFLDUHFHVHD[HD] SHILDELOLWDWHDVLVWHPXOXLFRQWDELODFRQWXULORUúLDUDSRDUWHORU
SUHFXP úL D FRQWURDOHORU LQWHUQH ÌQ SOXV VXQW UHDOL]DWH DXGLWXUL DOH SHUIRUPDQ HL D[kQGXVH SH
DVSHFWHOHGHHILFLHQ úLSURGXFWLYLWDWH
211. ÌQFRQIRUPLWDWHFX/HJHDDXGLWXOXLDGPLQLVWUD LHLSDUODPHQWDUHRiksdagens Revisorer vor

HYDOXDSHQWUXILHFDUHDQILQDQFLDUPDQDJHPHQWXOVWDWXOXLúLDGPLQLVWUDUHDRiksbank.
212. Obiectivele specifice de audit ale auditorilor parlamentari sunt:

• V H[DPLQH]H &RQVLOLXO Riksbank úL SUDFWLFLOH GH PDQDJHPHQW LQWHUQ FRQWURDOHOH
LQWHUQHúLDGPLQLVWUDUHD
• V H[SULPHRRSLQLHDVXSUDH[RQHU ULL&RQVLOLXOXL*XYHUQDWRUGH U VSXQGHUL vQ FHHD
FHSULYHúWHDGPLQLVWUD LDRiksbank;
• V HYDOXH]HUDSRUWXODQXDODORiksbankGHFODUD LDGHYHQLWúLELODQ XOúL
• V UDSRUWH]HUHFRPDQG ULGHDXGLWúLFRQFOX]LLF WUHRiksdag (Parlament).
213. $XGLWRULL3DUODPHQWDULDXvQFRPSRQHQ DORU DXGLWRUL úL DXGLWRUL DGMXQF L DOHúL GH

3DUODPHQWSHRSHULRDG GHDQL8Q%LURXVHSDUDWDO$XGLWRULORUSDUODPHQWDUL6HFUHWDULDWFDUH
UHDOL]HD] DXGLWXO]LOQLFDUHXQSHUVRQDOGHGHSHUVRDQHFHOXFUHD] vQWURVWUkQV FRRSHUDUHFX
DXGLWRULL DOHúL $GHVHD vQ WLPSXO DXGLWXOXL VXQW DQJDMD L úL H[SHU L H[WHUQL 6XQW H[DPLQDWH
DFWLYLW LOHJXYHUQDPHQWDOHFHQWUDOHúLUH]XOW SURSXQHULI FXWHRiksdagúLUDSRDUWHF WUH*XYHUQ
ÌQHVHQ $XGLWRULL3DUODPHQWDULUHSUH]LQW DJHQ LDGHDXGLWDRiksdag.
214. %XJHWXOWRWDOVHULGLF ODDSUR[LPDWLYPLOLRDQHFRURDQHVXHGH]HÌQYLLWRUXODSURSLat,

VHSUHFRQL]HD] FUHDUHDXQXLFRPLWHWGHDXGLWÌQSUH]HQWSURSXQHULOHGHSURLHFWHúLUDSRDUWHOHGH
DXGLW VXQW GH]E WXWH úL GLVFXWDWH OD GLIHULWH VHVLXQL SOHQDUH úL vQ FDGUXO XQRU JUXSXUL LQWHUQH GH
OXFUXúLGHHODERUDUHGHSURLHFWH
215. Auditurile sXQW UHDOL]DWH GH F WUH SDUODPHQWDUL FX DMXWRUXO VHFUHWDULDWXOXL 3HQWUX
H[HFXWDUHD PDQGDWXOXL GH DXGLW VXQW QHFHVDUH FRPSHWHQ H vQ GRPHQLXO DXGLWXOXL SHUIRUPDQ HL
DXGLWXOXL ILQDQFLDU FRQWDELO úL SUHOXFU ULL DXWRPDWH D GDWHORU (FRQRPLúWL H[SHU L ILQDQFLDUL
FRQWDELOLúLDXGLWRULIDFSDUWHGLQWURHFKLS PXOWLGLVFLSOLQDU vQIXQF LHGHGRPHQLXOPLVLXQLLGH
audit.
47
216. 3ODQXULOH DQXDOH GH DXGLWVXQW SUHJ WLWH SH ED]D VXJHVWLLORUFRQVXOW ULORU FX SXEOLFXO FX
unele comitete parlamentare, cu membri individuali ai Riksdag úL FX $XGLWRULL 3DUODPHQWDUL úL
Biroul lor.
217. 7HPHOHDFWXDOHGHDXGLWGLQSODQXULOHGHDXGLWYDULD] GDUDFRSHU DORF ULOHEXJHWDUHúL

GHUHVXUVHSROLWLFDDGPLQLVWUDWLY DSURYL]LRQDUHDVLVWHPXOMXGLFLDUvQJULMLUHDV Q W LLHGXFD LD
úLPHGLXO
218. 3H DFHHDúL OLQLH FX SURSXQHULOH SULPLWHúLLQFOXVH vQ SODQXULOH DQXDOH GH DXGLW SODQXULOH
LQGLYLGXDOH GH UHSDUWL]DUH VXQW SUHJ WLWH SH ED]D HIHFWX ULL XQXL VWXGLX VDX XQHL DQFKHWH
SUHOLPLQDUH 6WXGLXO SUHOLPLQDU FRQILUP QHFHVLWDWHD GH D PHUJH PDL GHSDUWH FX R H[DPLQDUH
GHWDOLDW $SRL HVWH SUHJ WLW XQ UDSRUW GH DXGLW FH SUH]LQW UHFRPDQG UL úL FRQFOX]LL úL SXV vQ
FLUFXOD LH SHQWUX D IL FRPHQWDW GH F WUH FHL DXGLWD L 6H IDFH DSRL R SURSXQHUH ILQDO Riksdag.
$FHVWH SURSXQHULVXQW WUDWDWH vQDFHHDúL PDQLHU FD úLRUGRQDQ HOH JXYHUQDPHQWDOH ILLQG VXSXVH
XOWHULRU GH]EDWHULL úL GHFL]LHL SDUODPHQWDUH 8Q UDSRUW DQXDO F WUH Riksdag HVWH SUH]HQWDW úL GH
$XGLWRULUHIHULWRUODSURSULLOHORUDFWLYLW L
219. 2 DúDQXPLW 'HFODUD LH F WUH 3DUODPHQW DVXSUD HYDOX ULL DFWLYLW LORU GH DIDFHUL DOH
RiksbankúLDVXSUDGHFODUD LLORUILQDQFLDUHDOHDFHVWHLDHVWHvQDLQWDW DQXDOF WUHRiksdagGHF WUH
Auditorii parlamentari. În numele Riksdagens Revisorer GHFODUD LD HVWH VHPQDW GH F WUH
SUHúHGLQWHOH$XGLWRULORU3DUODPHQWDULúLGHF WUHùHIXO%LURXOXLGH$XGLWRUL3DUODPHQWDUL
Auditori externi din sectorul privat
220. $XGLWRULL 3DUODPHQWDUL VH ED]HD] SH XQ UDSRUW GHWDOLDW DVXSUD FRQWUROXOXL FRQWXULORU
anuale ale RiksbankSULPLWGHODDXGLWRULLH[WHUQLGLQVHFWRUXOSULYDWSHQWUXDúLSUHJ WLUDSRUWXOGH
HYDOXDUH F WUH Riksdag $FHDVW OXFUDUH DUH FD UH]XOWDW R RSLQLH GH DXGLW FDUH FHUWLILF
FRUHFWLWXGLQHDúLSUHFL]LDFRQWXULORUDQXDOHDOH% QFLL&HQWUDOH(VWHXQUDSRUWFHDIRVWUHDOL]DWvQ
FRPXQGHF WUH'HSDUWDPHQWXOGH$XGLWDORiksbankúLDXGLWRULLGLQVHFWRUXOSULYDW
Audit intern
0DQGDWXOúLRUJDQL]DUHDDXGLWXOXL
221. 2SHUD LXQLOH 'HSDUWDPHQWXOXL GH DXGLW VXQW VWDELOLWH vQ /HJHD Sveriges Riksbank,
$UWLFROXOFHVSHFLILF F VHGLXOFHQWUDODORiksbank are un Departament de audit în
FDGUXO % QFLL 'HSDUWDPHQWXO GH DXGLW GH OD Riksbank HVWH U VSXQ] WRU ID GH &RQVLOLXO
Guvernator.
222. ÌQSOXV/HJHDUHIHULWRUOD$XGLWXODGPLQLVWUD LHLSDUODPHQWDUHúLRLQVWUXF LXQHGH DXGLW

LQWHUQ D Riksbank GHVFULX UROXO úL UHVSRQVDELOLW LOH 'HSDUWDPHQWXOXL GH DXGLW $FHVWHD VXQW
UH]XPDWHvQUDSRUWXODQXDODO% QFLLúLVXQWXUP WRDUHOH
• V YHULILFH FD vQUHJLVWU ULOH FRQWDELOH V ILH DGHY UDWH FLQVWLWH úL vQ FRQFRUGDQ FX
bunele practici contabile;
• V LQVSHFWH]H FRQWURDOHOH LQWHUQH FX UHIHULUH VSHFLDO OD SURWHMDUHD YDORULL DFWLYHORU
RiksbankúL
• V VH DVLJXUH F %DQFD PHQ LQH R FDOLWDWH úL VHFXULWDWH SH GHSOLQ VDWLVI F WRDUH D
VLVWHPHORU LQIRUPDWLFH D VLVWHPHORU FRQWDELOHD VLVWHPHORU VWDWLVWLFH úL DVRFLDWH
'HSDUWDPHQWXO GH DXGLW IDFH REVHUYD LL úL UHFRPDQG UL GH DXGLW SULYLQG HILFLHQ D úL
vQGHSOLQLUHDRELHFWLYHORUE QFLL
48
3HUVRQDOúLFRPSHWHQ H
223. 'HSDUWDPHQWXOGHDXGLWDUHXQSHUVRQDOGHDXGLWRUL%XJHWXODSUR[LPDWLYVHULGLF OD

PLOLRDQHFRURDQHVXHGH]H3RDWHILSUHY ]XW FRQWUDFWDUHDVHUYLFLLORUXQHLILUPHGHDXGLWH[WHUQ
GDU DFHVWH VHUYLFLL VXQW OLPLWDWH OD PDL SX LQ GH HFKLYDOHQWXO XQHL SHUVRDQHDQ 'H]YROWDUHD
SURIHVLRQDO úL FXUVXULOH GH LQVWUXLUH RFXS vQ PHGLH V SW PkQL SH DQ $FHDVWD HVWH
VXSOLPHQWDW FXLQVWUXLUHODORFXOGHPXQF úLFRODERUDUHDFXFRQVXOWDQ LLúLDXGLWRULLH[WHUQL
224. $XGLWRUL FX H[SHULHQ HIHFWXHD] PXQFD GH DXGLW vQ IXQF LH GH QHFHVLW LOH E QFLL
&RPSHWHQ HOH SHUVRQDOXOXL GH DXGLW VXQW vQ SULPXO UkQG GH QDWXUD DXGLWXOXL FRQWDELOLW LL
ILQDQFLDUHúLSURFHV ULLDXWRPDWH5HFUXWDUHDVHIDFHGHRELFHLGHODDOWHILUPHGHDXGLWGHOD
%LURXOQD LRQDOGHDXGLWúLGHODE QFLOHFRPHUFLDOH
225. 8QFRPLWHWGHDXGLWSHQWUX%DQF HVWHvQSUH]HQWvQGH]batere.
3ODQLILFDUHDúLDULDGHDFRSHULUHDDXGLWXOXL
226. 3ODQXULOH DQXDOH GH DXGLWVXQW SUHJ WLWH úL SUH]HQWDWHSHQWUXDGRSWDUH GH F WUH &RQVLOLXO
Guvernator. Documentele suplimentare de planificare pentru toate domeniile de audit
FRQILJXUHD] DFWLYLWDWHDGHDXGLWSHQWUXXQRUL]RQWGHWLPSGHSkQ ODDQL
227. 'RPHQLXO úL DULD GH DFRSHULUH LQFOXG WRDW ]RQD vQ VSHFLDO VLVWHPHOH úL WUDQ]DF LLOH
YDOXWDUH DXGLWXO GHFODUD LLORU ILQDQFLDUH ILOLDOH UHJLRQDOH RSW GHSR]LWH YDOXWDUH DXGLWXO
SURFHV ULLDXWRPDWHDGDWHORULQFOX]kQGúLVLVWHPHOHvQFXUVGHHODERUDUHúLXQDXGLWDOHILFLHQ HL
úL PDQDJHPHQWXOXL XQRU IXQF LXQL RUJDQL]D LRQDOH $FFHQWXO SULQFLSDO FDGH SH FRQWDELOLWDWH úL
FRQWURO LQWHUQ vQ VSHFLDO vQ OHJ WXU FX YDORULOH VHFXULWDWHD LQIRUPD LLORU úL D VLVWHPHORU ÌQ
SDUWLFXODU DFWLYLWDWHD GH DXGLW HIHFWXDW DVXSUD UDSRUWXOXL DQXDO úL D FRQWXULORU Riksbank este
IRORVLW GH$XGLWRULLSDUODPHQWDULSHQWUXDúLvQGHSOLQLPDQGDWXOUHIHULWRUODOHJDOLWDWH
Procesul de audit
228. Un aspect impresionant al auditului la RiksbankHVWHJ VLWvQGRPHQLXOHYDOX ULLULVFXOXL

FHVHED]HD] SHFRQWUROXOLQHUHQWúLH[LVWHQ DIL]LF 5LVFXULOHFRPELQDWHVXQWOXDWHvQFRQVLGHUDUH
vQ WLPSXO VWDGLXOXL GH SODQLILFDUH D VLVWHPHORU GH SUHOXFUDUH DXWRPDW GDWHORU vQ IXQF LH GH
LPSRUWDQ LPSRUWDQ D GRPHQLXOXL GH DFWLYLWDWH VHQVLELOLWDWH DWULEXWHOH WUDQ]DF LLORU úL OHJ WXUD
cu registrul general). Acestea sunt apoi analizate din punctul de vedere al riscurilor de divulgare,
DOWHUDUHGLVWUXJHUHúLDFFHVODLQIRUPD LL6LVWHPHORUEDQFDUHúLDFWLYLW LORUVSHFLILFHOLVHDWULEXLH
DSRLQLYHOXOFRUHVSXQ] WRUGHULVFVF ]XWPHGLXULGLFDWSHQWUXDVWDELOLSULRULW LOHSHQWUXDXGLW
$XIRVWHODERUDWHGHDVHPHQHDúLDOWHPHWRGHGHHYDOXDUHDULVFXOXLSHQWUXDXGLWXOILQDQFLDUúL
auditul filialelor.
229. ,QVWUXPHQWHOHGHOXFUXLQFOXGRFRPELQD LHDSURJUDPHORUGHDXGLWúLDFKHVWLRQDUHORUGH

control intern. Instrumente destinate calculatoarelor de tip mainframe sunt utilizate pentru
H[WUDJHUH GH GDWH úL DQDOL] 3URJUDPHOH GH DXGLW $&/ VXQW úL HOH IRORVLWH SHQWUX H[WUDJHUHD GH
GDWHDQDOL]HúLUDSRDUWHFDúLSHQWUXVHOHF LDHúDQWLRDQHORUúLHIHFWXDUHDGHWHVWHORUGHPDV DVXSUD
FRQWXULORU GH ELODQ 3URJUDPHOH GLQ SDFKHWXO 062ILFFH VXQW IRORVLWH SHQWUX VFRSXUL
DGPLQLVWUDWLYHRDSOLFD LHVSHFLILF QXPLW '%HVWHIRORVLW SHQWUXJHVWLRQDUHDWLPSXOXL3HQWUX
49
DVSULMLQLXUP ULUHDUH]XOWDWHORUSODQLILFDUHDDXGLWXOXLúLFHUHULOHGHLQIRUPD LLHVWHvQWUH LQXW R

ED] GHGDWHFRPXQ FXIRORVLUHD06$FFHVVSHQWUX'HSDUWDPHQWXOGH$XGLW
Raportarea
230. 5DSRDUWHOH LQGLYLGXDOH GH DXGLW VXQW GLVWULEXLWH XUP WRDUHORU RUJDQLVPH GHSLQ]kQG GH
vPSUHMXU UL &RQVLOLXO *XYHUQDWRU *XYHUQDWRUXO úL FRQGXF WRULL GHSDUWDPHQWHORU DXGLWDWH ÌQ
SDUWHD LQWURGXFWLY D ILHF UXL UDSRUW H[LVW XQ UH]XPDW DO UDSRUWXOXL ÌQ SOXV XQ UDSRUW DQXDO
DVXSUD SODQXULORU UHDOL] ULORU úL DFWLYLW LORU 'HSDUWDPHQWXOXL GH $XGLW HVWH SUHJ WLW úL WUDQVPLV
&RQVLOLXOXL*XYHUQDWRUúLFRQGXF WRULORUGHSDUWDPHQWHORUE QFLL
231. Departamentul de audit al Riksbank este, de asemenea, responsabil pentru trimiterea

UDSRUWXOXLDQXDODVXSUDFRQWXULORUF WUH%LURXO$XGLWRULORU3DUODPHQWDUL
232. 8UP ULUHDLPSOHPHQW ULLUHFRPDQG ULORUGHDXGLWHVWHI FXW GHGRX RULSHDQVDXDWXQFL

FkQGHVWHSURJUDPDWXUP WRUXODXGLW
233. 'HSDUWDPHQWXO GH DXGLW HVWH PHPEUX DO UHXQLXQLL DQXDOH D úHILORU $XGLWXOXL ,QWHUQ GLQ
% QFLOH &HQWUDOH DOH ULORU DSDU LQkQG * $FHVWD HVWH XQ IRUXP FH SHUPLWH RPRORJLORU V
GH]EDW SUREOHPH GH DXGLW úL GH FRQWURO LQWHUQ úL V vúL vPS UW úHDVF HYROX LL UHFHQWH VDX
H[SHULHQ HGLQGRPHQLXODXGLWXOXLE QFLORUFHQWUDOH
50
$1(;$678',8/&203$5$7,9$/$&7(/25'(%$1& 3
Germania Irlanda Olanda

/HJHDE QFLL 1957 1942 1948
3ROLWLFDPRQHWDU 6 FRQWUROH]HVXPDGHEDQL Protejarea monedei 6 GLULMH]HYDORDUHD
vQFLUFXOD LHúLFUHGLWXO QD LRQDOH PRQHWDUHRODQGH]Hv
furnizat economiei, cu vQFkWV ILHFHOPDL
scopul de a proteja moneda convenabil pentru
QD LRQDO SURVSHULWDWHDúLEXQ
QD LXQLLúLDVWIHOV
V S VWUH]HYDORDUHD
VWDELO
Bancnote Banca este unicul emitent de *4 Va furniza bancnote
bancnote. FLUFXOD LHvQ2ODQGD
facilita transferurile
SHSODQQD LRQDOúL
LQWHUQD LRQDO9DDY
dreptul de unic emit
bancnotelor.
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3kQ ODSUHJ WLUHDDFHVWXLVWXGLXOHJLOHE QFLORUFHQWUDOHDOHFHORU ULVWXGLDWHDXIRVWDGDSWDWHVDXVXQW
adaptate conform Tratatului de la Maastricht pentru a stabili SEBC.
4
3UREOHPHOHQRWDWHFXDVWHULVFLQGLF IDSWXOF LQIRUPD LLOHQXVXQWDSOLFDELOHVDXvQIRDUWHSX LQHFD]XUL
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Supravegherea În Germania, supravegherea &RQWUROXOFUHGLWXOXLDOF UXL Va superviza sistem
sistemului de credit EDQFDU HVWHHIHFWXDW GH VFRSFRQVWDQWúL credit conform Legi
Oficiul Federal de predominant va fi acela al referitoare la Suprav
6XSHUYL]DUH%DQFDU FDUH EXQ VW ULLSRSRUXOXLFD Sistemului de Credi
HVWH$XWRULWDWHD)HGHUDO FH întreg. 1992.
UDSRUWHD] GLUHFW
0LQLVWHUXOXLGH)LQDQ HvQ
cooperare cu Banca.
)RUPDOHJDO $XWRULWDWHIHGHUDO 3HUVRDQ MXULGLF 3HUVRDQ MXULGLF N
Vennootschap).
&RQGXFHUHDVXSHULRDU Directorat, compus din &RQVLOLXGH$GPLQLVWUD LH Consiliu Guvernato

3UHúHGLQWH9LFH compus dintr-un FRQVWkQGGLQ3UHúHG
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superioare )HGHUDOúLQXPL LvQIXQF LH SUHúHGLQWHúDSWHDQLDO L *XYHUQDWRUVXQWQXP
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0LQLVWUXOGH)LQDQ HFLQFL *XYHUQDWRUúLD&RQ
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52
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53

Parlamentul Deutsche Bundesbank este * *
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continuu al Parlamentului.
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independent de ordinele de atunci când i se pare LQGLFD LL&RQVLOLXOXL
la Cabinetul federal. potrivit, cere Guvernatorului *XYHUQDWRUvQIXQF
VDX&RQVLOLXOXLV vOR FHHDFHFRQVLGHU HO
FRQVXOWHúLV VHVI WXLDVF necesar pentru polit
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îndatoririlor pe care aceasta Guvernului. Regina
le are, iar Consiliul se va vQFD]XOvQFDUHH[LV
VXSXQHRULF UHLDVWIHOGH RELHF LL
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54

Distribuirea profiturilor ÌQPDMRULWDWHSO WLWH * 3O WLWHVWDWXOXL
Guvernului federal.
&HULQ HGHDXGLW Conturile anuale vor fi Comptroller and Auditor *
auditate de unul sau mai General (Auditorul General)
PXO LDXGLWRULQXPL LGH YDDXGLWDFHUWLILFDúLUDSRUWD
&RQVLOLXO% QFLL&HQWUDOHGH cu privire la fiecare raport
comun acord cu Curtea de conturi transmis lui
)HGHUDO GH$XGLW5DSRUWXO conform legii. Raportul lui
de audit al auditorilor de audit va fi transmis
H[WHUQLVHUYHúWHFDED] ministrului care va trimite
pentru auditurile pe care DSRLFRSLLILHF UHL&DPHUH
&XUWHD)HGHUDO GH$XGLWOH parlamentare.
HIHFWXHD] 5DSRDUWHOHGH
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de audit vor fi communicate
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ILQDQ H
55
$1(;$678',8&203$5$7,9$/5(=8/7$7(/25,19(67,*$ ,(,
Subiect Germania Irlanda Olanda

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JXYHUQHD] VLVWHPXOGHFRQWUROLQWHUQúLGHDXGLWDOE QFLLúLOHDXSXEOLFDWFDXQG
LQWHUQDOHLQVWLWX LLORUGHFUHGLW´FDXUPDUHDFRQVXOW ULORUFXIHGHUD LLOHSURIHVLRQDO
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,6$DXGLWHD] Bundesbank and Auditor General PDQGDWXOV DXGLWH]
folosind raportul anual de (ISA)(Biroul Auditorului Nederlansche Bank
audit al auditorilor externi *HQHUDOFRQWUROHD] %DQFD &HQWUDO
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,6$LQIRUPHD] 3DUODPHQWXO UDSRUWHD] GLUHFWOireachtas $XGLWXOH[WHUQDO%
Federal (Comitetul 3DUODPHQWXOXLúL este executat de un
Conturilor Publice) de orice FRPLWHWXOXLV XGH&RQWXUL contabil autorizat
IHOGHFRQVWDW ULGHPQHGH 3XEOLFH,6$VHED]HD] SH independent.
luat în considerare. activitatea de audit
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Departamentul de Audit
Departamentului d
,QWHUQúLSHIXQF LRQDUHD
Comitetului de Audit al LQWHUQDO% QFLLHV
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auditorului extern
DP ULHILFLHQ DúL
FDDXGLWRUXOH[WHUQ
SRDW ED]DFkWPD
posibil, pe activita
auditorilor interni.
56

Standarde contabile 1XH[LVW VWDQGDUGHFRQWDELOHLQWHUQD LRQDOHSHQWUX% QFLOH&HQWUDOH% QFLOH&HQWUDOH
SUHJ WLUHDXQRUUHJXOLFRQWDELOHXQLIRUPHSHQWUX6(%&
Instruirea auditorilor ,QVWUXLUHDúLGH]YROWDUHDSURIHVLRQDO DDXGLWRULORUHVWHGHRELFHLRFRPELQD LHvQWUHHG
GLQ% QFLOH&HQWUDOH ODORFXOGHPXQF $FHDVWDHVWHVXSOLPHQWDW SULQSDUWLFLSDUHDODVHPLQDULLVDXFRQIHULQ
WHKQLFLOHPRGHUQHGHDXGLWHWF&HOHPDLPXOWHRUJDQL]D LLGHDXGLWvQFHDUF V RIHUHIL
V SW PkQLGHLQVWUXLUHSHDQ
Timpul petrecut anual de Dezvoltarea ,QVWUXLUHDFRQWLQX DQXDO
F WUHDXGLWRULL SURIHVLRQDO úLFXUVXULOH HVWHGHFLUFDGRX
Bundesbank în instruirea GHLQVWUXLUHvQVXPHD] V SW PkQLGHSHUVRDQ 7R L
de specialitate la locul de vQPHGLHRV SW PkQ SH FRQWDELOLLDXWRUL]D LWUHEXLH
PXQF VHULGLF OD DQGHSHUVRDQ V XUPH]HXQSURJUDP
aproximativ 3-5 % din obligatoriu de instruire
timpul lor de lucru. Mai SHUPDQHQW úLV DFXPXOH]H
mult, aceasta este SXQFWHSHQWUXDúLDVLJXUD
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calculatoarelor personale
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SULYD L VHFWRUXOSULYDWDXGLWHD] este efectuat de un contabil
DIDFHULOH% QFLLVLVWHPHOH autorizat independent.
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Abordarea de audit a ISA: Abordarea de audit a ISA: Audit intern orienta
Tipuri de audit efectuate de auditul managementului DXGLWXOFRUHFWLWXGLQLLúL sisteme, în care aud
$XGLWXO,QWHUQúLGH,6$ financiar al Bundesbank pe FUHGLELOLW LLGHFODUD LLORU SURFHV ULLDXWRPDWH
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de exemplu). sprijin. important. Evaluare
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Auditul unui anumit Auditurile de conformitate
a controalelor intern
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legislative.
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5
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57
HIHFWXHD] FRPSDUD LL
vQWUHFRQVWDW ULOHúL
HVWLP ULOHVDOH
Practici de raportare Rapoartele auditorilor %LURXO&RQWURORUXOXLúL Departamentul de au
VHFRQWLQX SHSDJLQD externi din sectorul privat Auditorului General (ISA) LQWHUQUDSRUWHD] RI
XUP WRDUH sunt trimise la Bundesbank, FRQWUROHD] %DQFD&HQWUDO Consiliului Guverna
Ministerul Federal de D,UODQGHLúLUDSRUWHD] % QFLLúLvQSUDFWLF
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de Audit. &RPLWHWXOXLV XGH&RQWXUL Exemplare ale rapor
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&XUWHD)HGHUDO GH$XGLW FHUWLILF RULFHUDSRUWDO 'LUHFWRULORUDGMXQF
,6$UDSRUWHD] FRQWXULORUWUDQVPLVGH%DQF LQWHUHVD LúLDPDQDJ
Parlamentului federal úLDSRLWUDQVPLWUDSRDUWHOH departamentului (au
(Comitetului Conturilor auditate ministrului de
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Consiliului Guverna
GHPQHGHDWHQ LH
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Raporturile de audit intern certificarea sa pentr
se trimit celor ce au fost GHFODUD LLOHILQDQFLD
audita L
58

Raporturi sumare anuale sunt în raportul financiar
WULPLVHSUHúHGLQWHOXLúLFHORUODO L %DQFD&HQWUDO SUH]LQW XQ SXEOLFDWGH%DQF
membri ai conducerii raport anual referitor la
&RQVLOLXOXL% QFLL&HQWUDOH DFWLYLW LOHVDOHPLQLVWUXOXL
SUHFXPúLDXGLWRULORUH[WHUQL GHILQDQ H
Departamentul de audit
LQWHUQUDSRUWHD]
*XYHUQDWRUXOXLúLDUHúLR
UHOD LHIXQF LRQDO GH
raportare cu Comitetul de
$XGLWDO% QFLL
7R LFHLFHDXIRVWDXGLWD L
primesc un exemplar al
raportului de audit intern.
6HFUHWHOH% QFLLúL ÌQSULQFLSLXWR LDXGLWRULLLQWHUQL * ÌQSULQFLSLXWR LDXG
auditurile sau externi au acces la LQWHUQLúLH[WHUQLDX
LQIRUPD LLOHGHFDUHDXQHYRLHvQ LQIRUPD LLOHGHFDUH
executarea auditurilor lor. nevoie în realizarea
6HFUHWHOHE QFLLLQFOXGGH auditurilor lor.
H[HPSOXFRQWXULOHFOLHQ LORU
E QFLLGDWHVHQVLELOHSUHFXPúL
dosarele personale ale
membrilor personalului din
Bundesbank'DF YRUIL
auditate anumite probleme de
QDWXU FRQILGHQ LDO YRUIL
QXPL LDXGLWRULFXH[SHULHQ úL
de încredere.
59
ANEXA 3. MODEL DE PROGRAM DE AUDIT: CHESTIONARE DIN IRLANDA
AC027-01
AUDITORUL GENERAL
Formular de evaluare a controlului
2UJDQL]D LD6RQGDMXO
Creditori
Anul 19
3UHJ WLWGH ,QL LDOH

/Data Data auditului anterior
________
,QL LDOH ________
Revizuit de /Data
Auditul Auditul
Anterior Curent
A. Ì175(%$5()81'$0(17$/
6XQWFRQWURDOHOHDGHFYDWHSHQWUXDDVLJXUDF
1. GHFODUD LLOHIXUQL]RULORUVXQWvQFRQFRUGDQ FXFRQWXOFUHGLWRUL

GLQ&DUWHD0DUHúLFRQWXOGHFRQWURODOFUHGLWRULORU _______ _____
H[LVWHQ DWXWXURUFUHDQ HORUFRPHUFLDOHDIRVWFRQILUPDW

ODYDORULOHGHFODUDWHúLvQUHJLVWUDWH _______ _____
3. QLFLRREOLJD LHQXSRDWHILRPLV _______ _____
4. WRDWHRSHU ULOHvQFRQWXULOHGHFUHGLWRULVXQWDXWRUL]DWH _______ _____
60
Auditul Auditul
anterior curent
B. AUDITUL INTERN
A fost compartimentul respectiv obiectul unei analize de audit intern

vQDFHVWDQ"'DF U VSXQVXOHVWHDILUPDWLYDQH[D LRFRSLHDGRVDUXOXL
documentelor de lucru. _______ _____
C. CRITERII DE CONTROL SPECIFICE
1. ([LVW XQVLVWHPGHUHFRQFLOLHUHDFRQWXULORUFUHGLWRULORU
GLQ&DUWHD0DUHFXGHFODUD LLOHIXUQL]RULORU" _______ _____
2. (VWHFRQIUXQWDW UHJXODWOLVWDVROGXULORUFUHGLWRULORU
FXFRQWXOGHFRQWUROúLVHUHFRQFLOLD] GLIHUHQ HOH" _______ _____
3. 6HFRQWDELOL]HD] FRUHFWFUHGLWXORIHULWGHIXUQL]RUúL
reducerile de pre SULPLWH? _______ _____
5. 6HDQDOL]HD] úLVHXUP UHVFVROGXULOHGHELWRDUH" _______ _____
6. 6XQWDXWRUL]DWHWUDQVIHUXULOHvQWUHFRQWXULOHGHFXPS U ULYkQ] UL
úLFRQWXULOHGLQ&DUWHD0DUH" _______ _____
7. 3URFHGHHOHGHvQFKLGHUHODVIkUúLWGHDQVXQWDGHFYDWH" _______ _____
D. CONTROALE DISCIPLINARE
1. 2SHUD LXQLOHSURFHGXULOHúL
sistemele din acest domeniu sunt suficient documentate? _______ _____
2. ([LVW RVHSDUD LHDIXQF LXQLORUDGHFYDW " _______ _____
3. 6DXVWDELOLWOLPLWHOHDGHFYDWHDOHFRPSHWHQ HORU" _______ _____
4. ([LVW RVXSUDYHJKHUHDGHFYDW " _______ _____
5. 9HULILF ULOHVXQWED]DWHSHSUREHMXVWLILFDWLYH
adecvate? _______ _____
6. )UHFYHQ DFRQWURDOHORUHVWHVXILFLHQW " _______ _____
61
Auditul Auditul
anterior curent
E. &5,7(5,,'(&21752/$35(/8&5 5,,$8720$7($'$7(/25
$VHYHGHDFDSLWROXOµ*KLGSHQWUXHYDOXDUHDFRQWURDOHORUSUHOXFU ULLDXWRPDWHDGDWHORU
&HVHJPHQWHGLQDFHVWGRPHQLXIDFRELHFWXOXQHLSURFHV UL
computerizate?
1. Sunt controlate datele de intrare? _______ _____
2. Sunt verificate datele de intrare? _______ _____
3. ([LVW FRQWURDOHSHQWUXPRGLILFDUHDGDWHORUH[LVWHQWHVLLQWHJULWDWH"
_______ _____
4. ([LVW FRQWURDOHSHQWUXGDWHOHGHLQWUDUHUHVSLQVH" _______ _____
5. ([LVW FRQWURDOHSHQWUXDUWLFROHOHvQVXVSHQVLH" _______ _____
6. ([LVW RVHF LXQHHILFLHQW GHFRQWURODOGDWHORU" _______ _____
7. ([LVW P VXULDGHFYDWHGHVHFXULWDWH" _______ _____
6HIDFHDFWXDOL]DUHDWUDQ]DF LLORUúLFDOFXODUHDVROGXULORU
úLVHFRQWUROHD] ILúLHUXOSULQFLSDO" _______ _____
9. Transferul datelor în sistemul computerizat integrat este sub control?

_______ _____
([LVW FRQWURDOHHIHFWXDWHGHXWLOL]DWRULDVXSUDLHúLULORU" _______ _____
8. 6XQWFRQWURODWHRSHUD LXQLOHPDQXDOHvQVLVWHPXOLQIRUPDWL]DW" _______ _____
9. ([LVW XQFRQWURODVXSUDDUWLFROHORUDQXODWH" _______ _____
F. ANALIZA PRELIMINARA A RISCULUI
5LVFXULOHODFDUHHVWHVXSXV RUJDQL]D LDvQDFHVWGRPHQLXVXQW
62
AS027-01
AUDITORUL GENERAL
Programul de audit
2UJDQL]D LD6RQGDMXO
)XUQL]RULúLSO LUHVWDQWH
Anul ……..
Ob. ,QL LDOH Comentarii Puncte

/Data /Ref…. majore
Obiective:
A. 'HDVWDELOLGDF DXIRVWvQUHJLVWUD LWR LFUHGLWRULLFRPHUFLDOL

úLPDMRU ULOHvQFRQWXUL _______ _______ _____
B. 'HDVWDELOLGDF WR LFUHGLWRULLFRPHUFLDOLúLPDMRU ULOH

înregistrate sunt reale. _______ _______ _____
C. 'HDYHULILFDGDF WRDWHVXPHOHGHVFULVHDVWIHOVXQWGDWRULL
FXUHQWHDOHRUJDQL]D LHLGHYDORDUHDGHFODUDW BBBBBBB _______ _____
Proceduri:
A. 5HYL]XLUHDQDOLWLF
(IHFWXD LDQDOL]HDGHFYDWHDVXSUDGRPHQLXOXLúLH[DPLQD L
LQGLFDWRULLúLWHQGLQ HOHUHVSHFWLYH _______ _______ _____
AC B. Date generale
1. 2E LQH LROLVW DFUHGLWRULORUúLDPDMRU ULORUFDUH

V ILHFRPSDUDW FXFLIUHOHvQVFULVHvQELODQ BBBBBBB _______ _____
2. 9HULILFD LOLVWDFUHGLWRULORUFRPHUFLDOLFXVROGXULOH
individuale în registrul creditorilor. _______ _______ _____
3. 9HULILFD LWRWDOXULOHGLQOLVW _______ _______ _____
4. ([DPLQD LUHJLVWUXOFUHGLWRULORUúL
a) YHULILFD LGDF VROGXOILHF UXLFUHGLWRUHVWH

FRQVWLWXLWGLQIDFWXULGHILQLWHúLUHFHQWHBBBBBBB _______ _____
úL
b) vQUHJLVWUD LDVSHFWHOHQHRELúQXLWH _______ _______ _____
c) YHULILFD LWRWDOXULOHGLQ&DUWHD0DUH _______ _______ _____
63
,QL LDOH Comentarii Puncte

5. &RPSDUD LUHFRQFLOLHUHDGHFODUD LLORUIXUQL]RULORU

cu soldurile din registrul creditorilor. _______ _______ _____
6. 9HULILFD LWRDWHVROGXULOHGHELWRDUHVHPQLILFDWLYH
GHODXUP WRDUHOHFDWHJRULLúLH[DPLQD LGDF DU
trebui reconsiderate drept datorii:
DSO LVXSOLPHQWDUH _______ _______ _____
b) facturi neînregistrate; _______ _______ _____
FSO LDQWLFLSDWHVDX _______ _______ _____
GvQUHJLVWU ULJUHúLWHvQFRQWXUL _______ _______ _____
AC C. Auditarea controlului creditorilor
1. 9HULILFD LGDF FRQWXOGHFRQWURODOFUHGLWRULORU

GLQ&DUWHD0DUHHVWHvQFRQFRUGDQ FXsoldul
din registrul creditorilor. _______ _______ _____
2. ([DPLQD LFRQFRUGDQ HOHGHPDLVXVYHULILFkQG
a) neregulile; _______ _______ _____
EFRUHFWXULOHVDXHOHPHQWHOHQHRELúQXLWHvPSUHXQ
cu dovezile respective; _______ _______ _____
FH[RQHUDUHDXOWHULRDU DFRUHFWXULORU _______ _______ _____
3. ([DPLQD LFRQWXOGHFRQWURODOFUHGLWRULORUvQ
&DUWHD0DUHúL
DYHULILFD LDGXQ ULOHúLVROGXULOHUHSRUWDWHBBBBBBB _______ _____
EFHUFHWD LRULFHLQWUDUHDSDUHQWQHRELúQXLW BBBBBBB _______ _____
FFRPSDUD LVROGXULOHFRQWXOXLOXQ GHOXQ úL

GDF DSDUHRWHQGLQ GHFUHúWHUHEUXVF
FHUFHWD LPRWLYHOH _______ _______ _____
A D. Înscrierea în conturi
1. ÌQVFULH LSO LOHSULQFHFXULGLQUHJLVWUXOGHSO LSULQ

cecuri în conturile de creditori din registrul de
creditori. _______ _______ _____
64

2. 9HULILFD LvQUHJLVWU ULOHUHIHULWRDUHODWRWDOXOSO LORUSULQFHFXUL

DOHFUHGLWRULORUGLQUHJLVWUXOOLVWLQJXOGHSO LFX
FHFXULvQFRPSDUD LHFXFRQWXOGHFRQWURODOFUHGLWRULORUGLQ
Cartea Mare. _______ _______ _____
3. 5HYL]XL LMXUQDOHOHUHJLVWUHORUFUHGLWRULORUúL
YHULILFD LYDODELOLWDWHDWUDQ]DF LLORUSHED]D
GRFXPHQWD LHLDIHUHQWH _______ _______ _____
SS- SM-
B E. Transmiterea circularelor
7ULPLWH LFLUFXODUHFUHGLWRULORUDQDOL]D LU VSXQVXULOHFRPSDUDWLY
FXOLVWDVROGXULORUFHUFHWkQGILHFDUHQHFRQFRUGDQ úL
XUP UL LFUHGLWRULLGHODFDUHQXVDSULPLWU VSXQVBBBBBBB _______ _____
SS- SM-
AB )0DMRU UL
1. 9HULILFD LLQWHJULWDWHDúLFRUHFWLWXGLQHD
HúDORQ ULLGDWRULLORUQHvQUHJLVWUDWHODVIkUúLWXO
anului, cu referire la:
a) SO LXOWHULRDUH _______ _______ _____
b) acorduri; _______ _______ _____
c) SRVWXULWUDQ]LWRULLGLQH[HUFL LXOSUHFHGHQW _______ _______ _____
d) Cartea Mare; _______ _______ _____
2. $VLJXUD LY F SROLWLFDGHSO LDQWLFLSDWHF WUH

FUHGLWRULHVWHUH]RQDELO _______ _______ _____
B *ÌQFKLGHUHDH[HUFL LXOXL
1. 9HULILFD LSURFHGXULOHGHvQFKLGHUHGHVIkUúLW
de an examinând:
Comenzile onorate; _______ _______ _____
SS- SM-
5HJLVWUHOHGHP UIXULSULPLWH _______ _______ _____
SS- SM-
5HJLVWUHOHGHP UIXULUHWXUQDWH _______ _______ _____
65

SS- SM-
Facturile primite; _______ _______ _____
SS- SM-
Notele de credit. _______ _______ _____
SS- SM-
2. /HJDWGHSURFHGXULOHGHvQFKLGHUHDH[HUFL LXOXLDVLJXUD LY

F WRDWHP UIXULOHSULPLWHDXIRVWvQUHJLVWUDWHvQ
VLVWHPXOGHJHVWLXQHDFKL]L LLFUHGLWRULúLF
UHVSHFWLYHOHFRVWXULúLFKHOWXLHOLOHDXIRVWFRQWDELOL]DWH
VDXIDFWXUDWHvQFD]XOWXWXURUFXPS U WXULORUBBBBBBB _______ _____
C +9DOXWDVWU LQ
9HULILFD LGDF GDWRULLOHODYHGHUHúLODWHUPHQ

vQYDOXW VWU LQ DXIRVWFRQYHUWLWHvQOLUHLUODQGH]H
la cursul de schimb corect pentru calcularea
ELODQ XOXL _______ _______ _____
66
AC028-01
AUDITORUL GENERAL
Formular de evaluare a controlului
2UJDQL]D LH6RQGDMXO
Debitori
Anul 2
3UHJ WLWGH Ini LDOH

/Data Data auditului anterior
________
,QL LDOH ________
Revizuit de /Data
Auditul Auditul
Anterio
r curent
A. Ì175(%$5($)81'$0(17$/
6XQWFRQWURDOHOHvQP VXU V DVLJXUHF
WRDWHvQUHJLVWU ULOHGHELWRULORUvQUHJLVWUXOMXUQDOVXQWvQFRQFRUGDQ
cu soldul contului debitori din registrul Cartea Mare? _______ _____
2. WR LGHELWRULLúLSO LOHDQWLFLSDWHDXIRVWvQUHJLVWUDWHODYDORDUHDFRUHFW "

_______ _____
3. WRDWHvQUHJLVWU ULOHGLQILúHOHGHELWRULORUVXQWDXWRUL]DWHúLF QXVD

omis nici o înregistrare? _______ _____
4. toate debitele sunt recuperabile sau au fost constituite

SURYL]LRDQHDGHFYDWHSHQWUXGHELWRULLGXELRúL" _______ _____
5. au fost luate în considerare toate reducerile posibile? _______ _____
B. AUDITUL INTERN
$FHVWGRPHQLXDI FXWRELHFWXOXQHLYHULILF ULGHDXGLWLQWHUQvQDFHVWDQ"

'DF U VSXQVXOHVWHDILUPDWLYDQH[D LRFRSLHDGRFXPHQWHORUGHOXFUX
_______ _____
67
Auditul Auditul
anterior curent
C. CRITERII DE CONTROL SPECIFICE
1. ([LVW XQVLVWHPGHUHFRQFLOLHUHSHULRGLF DFRQWXULORUGHFRQWUROD

debitorilor cu registrul debitorilor? _______ _____
2. 6XQWWULPLVHvQPRGUHJXODWUDSRDUWHFOLHQ LORU" _______ _____
3. 6HIDFLQYHVWLJD LLDVXSUDFKLWDQ HOHFDUHQXVXQWFRQIRUPH

cu sumele facturate? _______ _____
4. 6XQWYHULILFDWHúLXUP ULWHVROGXULOHFUHGLWRDUH" _______ _____
5. 6XQWSUHJ WLWHúLUHYL]XLWHDQDOL]HLVWRULFHDOHGHELWRULORUúLVH
DF LRQHD] vQFRQVHFLQ " _______ _____
6. ([LVW XQFRQWURODGHFYDWDOFODV ULLúLDQXO ULLGDWRULLORU

nerecuperabile? _______ _____
7. ([LVW VWDELOLWHFRQGL LLOHDGHFYDWHSHQWUXUHDOL]DUHDXQRUvQ HOHJHUL"

_______ _____
(VWHYHULILFDW YDOLGLWDWHDUHGXFHULORUGHSUH DFRUGDWH" _______ _____
D. CONTROALE DISCIPLINARE
1. 6XQWVXILFLHQWGRFXPHQWDWHRSHUD LXQLOHSURFHGXULOHúL
sistemele din acest domeniu? _______ _____
2. ([LVW RVHSDUDUHDGHFYDW DIXQF LXQLORU" _______ _____
3. $XIRVWVWDELOLWHOLPLWHQRUPDOHDOHFRPSHWHQ HORU" _______ _____
4. ([LVW XQVXSUDFRQWURODGHFYDW" _______ _____
5. 9HULILF ULOHVXQWED]DWHSHGRFXPHQWHMXVWLILFDWLYH
FRUHVSXQ] WRDUH" _______ _____
6. (VWHIUHFYHQ DYHULILF ULORUVXILFLHQW " _______ _____
68
Auditul Auditul
anterior curent
E. &5,7(5,,'(9(5,),&$5($35(/8&5 5,,$8720$7($'$7(/25
$VHYHGHDFDSLWROXOµ*KLGSHQWUXHYDOXDUHDFRQWURDOHORUSUHOXFU ULL
automate’)
&HVHJPHQWGLQDFHVWGRPHQLXIDFHRELHFWXOXQHLSUHOXFU UL
automate?
1. Datele de intrare sunt controlate? _______ _____
2. Datele de intrare sunt verificate? _______ _____
3. ([LVW FRQWURDOHDVXSUDPRGLILF ULLGDWHORUH[LVWHQWHúLDVXSUDLQWHJULW LLORU"

_______ _____
4. ([LVW FRQWURDOHDVXSUDLQWU ULORUUHVSLQVH" _______ _____
5. ([LVW FRQWURDOHDVXSUDGDWHORUO VDWHvQVXVSHQVLH" _______ _____
6. ([LVW RVHF LXQHHILFLHQW GHFRQWUROGDWH" _______ _____
7. ([LVW P VXULGHVHFXULWDWHDGHFYDWH" _______ _____
8. 6HIDFHDFWXDOL]DUHDWUDQ]DF LLORUúLFDOFXODUHDVROGXULORU
úLVHFRQWUROHD] ILúLHUXOSULQFLSDO" _______ _____
9. Transferul datelor în sistemul computerizat integrat este sub control?

_______ _____
10. ([LVW FRQWURDOHHIHFWXDWHGHXWLOL]DWRULDVXSUDLHúLULORU" _______ _____
11. 6XQWFRQWURODWHRSHUD LXQLOHPDQXDOHvQVLVWHPXOLQIRUPDWL]DW"BBBBBB _____
12. ([LVW XQFRQWURODVXSUDDUWLFROHORUDQXODWH" _______ _____
F. $1$/,=$35(/,0,1$5 $5,6&8/8,
5LVFXULOHODFDUHHVWHVXSXV RUJDQL]D LDvQDFHVWGRPHQLXVXQW
69
AS028-01
AUDITORUL GENERAL
Programul de audit
'HELWRULúLSO LvQDYDQV
Anul ……..
PLANIFICARE:$POXDWvQFRQVLGHUDUHFHOHFRQVWDWDWHDVXSUD&()vQSODQLILFDUHDWLSXOXLúL
QLYHOXOXLWHVWHORU3HED]DDFHVWRUFRQVWDW ULDSURERELHFWLYHOHDXGLWXOXLúLSODQXODúDFXPVXQWHOH
stabilite în acest program de audit.
$XGLWRUúHI««««««««««« Data ………………………………….
CONCLUZII$PUHDOL]DWSURJUDPXOGHOXFUXDúDFXPDIRVWIL[DWvQSURJUDPXOGHDXGLWGHPDL
MRV3XQFWHOHSULQFLSDOHFDUHWUHEXLHYL]DWHVXQWUHGDWHvQ)RUPXODUXOGHSUREOHPHPDMRUHDS UXWH
Auditor …………………………… Data ………………………………….
RAPORT DE AUDIT3HED]DSURSULHLPHOHHYDOX ULDFRQWURDOHORUFRQILUPDWHGHWHVWHOHGH

DXGLWFRQVLGHUULVFXOFRQWUROXOXLFDILLQGBBBBBBBBBULGLFDWPHGLXVF ]XW
3HED]DSURJUDPXOXLGHOXFUXSUH]HQWDWPDLMRVFRQILUPF RELHFWLYHOHGHDXGLWDXIRVWUHDOL]DWH
potrivit punctelor subliniate în raportul meu.
$XGLWRUúHI««««««««««« Data ………………………………….
CERTIFICAREA AUDITULUI$PDQDOL]DWDFHVWSURJUDPúLUHDOL]DUHDVD7UHEXLHOXDWH
XUP WRDUHOHP VXUL
Director adjunct…………………………… Data ………………………………….
Ob. ,QL LDOH Comentarii Puncte

Obiective:
A. 'HVWDELOLWGDF WR LGHELWRULLDXIRVWvQUHJLVWUD LvQ

contabilitate. _______ _______ _____
B. 'HVWDELOLWYDOLGLWDWHDWXWXURUGHELWRULORUH[LVWHQ DORUOD
VIkUúLWXOH[HUFL LXOXLúLGHFODUDUHDORUFXVXPDFRUHFW
_______ _______ _____
C. 'HFRQILUPDWGDF WRDWHGDWRULLOHSRWILUHFXSHUDWHLDUGDF QX

F VDXFRQVWLWXLWSURYL]LRDQHFRUHVSXQ] WRDUHSHQWUXFUHDQ HOH
incerte sau nerecuperabile. _______ _______ _____
70
,QL LDO Comentarii Puncte

D. 'HDDVLJXUDF WRDWHFKHOWXLHOLOHDQWLFLSDWHDXIRVW
calculate pa baze rezonabile. _______ _______ _____
Proceduri:
A. 5HYL]XLUHDQDOLWLF
(IHFWXD LDQDOL]HFRUHFWHvQFXQRúWLQ GHFDX] DVXSUDDFHVWXL
GRPHQLXúLH[DPLQD LLQGLFDWRULLúLWHQGLQ HOHFRUHVSXQ] WRDUH
_______ _______ _____
B. Date generale
1. 2E LQH LROLVW DGHELWRULORUúLSO LORUDQWLFLSDWHSHQWUX
DYHULILFDFRUHVSRQGHQ DFXFLIUHOHGLQELODQ
_______ _______ _____
2. 9HULILFD LOLVWDGHELWRULORUFRPHUFLDOLSULQFRPSDUD LH
FXVLWXD LDVROGXULORULQGLYLGXDOHGLQUHJLVWUXOGHELWRULORU
_______ _______ _____
3. 9HULILFD LWRWDOXULOHGLQOLVW _______ _______ _____
4. ([DPLQD LUHJLVWUXOGHELWRULORUúLYHULILFD L
DGDF QXDXIRVWGHS úLWHOLPLWHOHGHFUHGLWDUH

DFOLHQ LORU _______ _______ _____
SS- SM-
b) HOHPHQWHQHRELúQXLWHGHH[HPSOXGREânzi
SUHIHUHQ LDOHSO LGLQFRQW _______ _______ _____
c) totalurile din registre. _______ _______ _____
d) DEVHQ DVROGXULORUVHPQLILFDWLYHGHQXPHUDU
nealocate; _______ _______ _____
e) DGXQ ULOHúLVROGXULOHUHSRUWDWH _______ _______ _____
f) soldurile creditoare. _______ _______ _____
5. 2E LQH LROLVW DQDOLWLF DVLWXD LHLYHFKLPLLGHELWRULORU

FRPHUFLDOLúLDQDOL]D LHOHPHQWHOHVHPQLILFDWLYH
_______ _______ _____
6. 9HULILFD LGDF UDSRDUWHOHVXQWWULPLVHUHJXODWWXWXURU

FOLHQ LORU _______ _______ _____
7. 9HULILFD LFDWRDWHUHVWDQ HOHV ILHXUP ULWH
pentru a fi încasate. _______ _______ _____
71

C. Controlul contului de debitori
1. 9HULILFD LFDVXPHOHGLQFRQWXOGHFRQWURODO
GHELWRULORUGLQ&DUWHD0DUHV FRLQFLG
cu soldurile din registrul debitorilor. _______ _______ _____
2. ([DPLQD LDF LXQHDGHFRQFLOLHUHHQXQ DW PDLVXVYHULILFkQG
a) nereguli; _______ _______ _____
EFRUHFWXULOHVDXHOHPHQWHOHQHRELúQXLWHvPSUHXQ
cu dovezile respective; _______ _______ _____
FH[RQHUDUHDXOWHULRDU DFRUHFWXULORU _______ _______ _____
3. ([DPLQD LFRQWUROXOGHELWRULORU
DYHULILFD LDGXQ ULOHúLVROGXULOHUHSRUWDWHBBBBBBB _______ _____
EDQDOL]D LRULFHvQUHJLVWU ULDSDUHQWQHRELúQXLWH

_______ _______ _____
FFRPSDUD LVROGXULOHFRQWXOXLOXQ GHOXQ úL

GDF DSDUHRWHQGLQ GHFUHúWHUHEUXVF
FHUFHWD LPRWLYHOH _______ _______ _____
D. Înregistrarea în conturi
1. 9HULILFD LvQUHJLVWU ULOHLQGLYLGXDOHSUHOXDWHGLQ

HYLGHQ DFKLWDQ HORUFXUHJLVWUXOGHELWRULORUBBBBBBB _______ _____
2. 9HULILFD LWRWDOXOvQUHJLVWU ULORUGLQHYLGHQ DFKLWDQ HORU

cu suma de control din Cartea Mare. _______ _______ _____
3. 5HYL]XL LMXUQDOHOHUHJLVWUXOXLGHELWRULORUúL
YHULILFD LYDOLGLWDWHDWUDQ]DF LLORUSHED]D
documentelor justificative. _______ _______ _____
E. Transmiterea circularelor
7ULPLWH LFLUFXODUHXQXLHúDQWLRQGHGHELWRULBBBBBBB _______ _____
SS- SM-
72
,QL iale Comentarii Puncte

9HULILFD LU VSXQVXULOHFXOLVWDVROGXULORULQYHVWLJkQG

RULFHGLVFUHSDQ H _______ _______ _____
3. 5HSHWD LWULPLWHUHDGHFLUFXODUHF WUHGHELWRULL

GHODFDUHQXVDXSULPLWU VSXQVXUL _______ _______ _____
)'HELWRULLQHFRPHUFLDOLúLSO LDQWLFLSDWH
1. 2E LQH LROLVW DGHELWRULORUDOWDGHFkWVROGXULOH

GHELWRULORUFRPHUFLDOLúLDSO LORUDQWLFLSDWH
ODVIkUúLWXOH[HUFL LXOXL
SS- SM-
a) &RPSDUD LRFXIDFWXULOHVLWXD LLOHVDXDOWH

probe disponibile; _______ _______ _____
b) )DFH LYHULILFDUHDFDOFXOHORU _______ _______ _____
c) 9HULILFD LvQUHJLVWU ULOHFRQWDELOHUHIHULWRDUHODRULFH

HOHPHQWFDUHDUILSXWXWILRPLVGLQDFHDVW OLVW
GHH[HPSOXvQFKLULHULDVLJXU ULHWFBBBBBBB _______ _____
d) $VLJXUD LY F DFHVWHDUWLFROHDXIRVWFRUHFWvQUHJLVWUDWH

vQ&DUWHD0DUHúLVXQWFRUHFWUHIOHFWDWHvQFRQWXUL
______ _______ _____
2. &RPSDUD LOHFXIDFWXULVLWXD LLVDXDOWHGRFXPHQWH

justificative adecvate. _______ _______ _____
3. )DFH LYHULILFDUHDFDOFXOHORU _______ _______ _____
4. 9HULILFD LvQUHJLVWU ULOHFRQWDELOHUHIHULWRUODRULFH

HOHPHQWFDUHDUILSXWXWILRPLVGLQDFHDVW OLVW
GHH[HPSOXvQFKLULHULDVLJXU ULHWF _______ _______ _____
5. $VLJXUD LY F DFHVWHDUWLFROHDXIRVWFRUHFWvQUHJLVWUDWH

vQ&DUWHD0DUHúLVXQWFRUHFWUHIOHFWDWHvQFRQWXUL
______ _______ _____
73

*&UHDQ HvQGRLHOQLFH
1. 9HULILFD LGDF VROGXULOHGHELWRULORUODVIkUúLWXO

H[HUFL LXOXLVXQWvQvQWUHJLPHUHDOL]DWHvQFXUVXO
SHULRDGHLXUP WRDUHI FkQGUHIHULUHODUHJLVWUHOH
GHFDV H[WUDVHOHEDQFDUHHWF ______ _______ _____
SS- SM-
&HUFHWD LFRQWXULOHFDUHQXVXQWvQFKLVHúLOXD L
vQFDOFXOHIHFWXODFHVWRUDDVXSUDWRWDOXOXLFUHDQ HORU
îndoielnice; _______ _______ _____
2. 9HULILFD LDQXODUHDFUHDQ HORUvQGRLHOQLFH

SULQFRUHVSRQGHQ HúLDSURE ULDGHFYDWH _______ _______ _____
3. $VLJXUD LY F RULFHSRVLELOLWDWHGHUHFXSHUDUH

XOWHULRDU HVWHXUP ULW _______ _______ _____
+ÌQFKLGHUHDH[HUFL LXOXL
9HULILFD LGDF FRQWXULOHGHFUHGLWRULúLGDWRULLOHH[SULPDWH

vQYDOXW OLEHUFRQYHUWLELO DXIRVWFRQYHUWLWHvQ
OLUHLUODQGH]HODXQFXUVGHVFKLPEFRUHVSXQ] WRU
SHQWUXvQWRFPLUHDELODQ XOXL _______ _______ _____
1. Comenzi de vânzare primite. _______ _______ _____
2. (YLGHQ DOLYU ULORUUHIX]XULORU _______ _______ _____
3. )DFWXULSHQWUXYkQ] UL _______ _______ _____
4. 1RWHGHFUHGLWSHQWUXDDVLJXUDF WRDWHP UIXULOH

livrate sau serviciile prestate au fost introduse în
VLVWHPXOYkQ] ULORUGHELWRULORU _______ _______ _____
,9DOXWHVWU LQH
1. 9HULILFD LGDF FRQWXULOHGHGHELWRULúLSO LvQDYDQVH[SULPDWH

vQYDOXW OLEHUFRQYHUWLELO DXIRVWFRQYHUWLWHvQ
OLUHLUODQGH]HODXQFXUVGHVFKLPEFRUHVSXQ] WRU
SHQWUXvQWRFPLUHDELODQ XOXL _______ _______ _____
74

Audit Banca

Enviado por

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Audit Banca

Enviado por

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Formatos disponíveis

Document public CCNM/SIGMA/PUMA(98)41

2UJDQL]D LDSHQWUX&RRSHUDUHúL'H]YROWDUH(FRQRPLF 2&'( OLIS: 26 mai 1998

DOCUMENTELE SIGMA: Nr. 24

7UDGXF WRUL Gabriela Avram

Document disponibil în întregime pe OLIS în formatul original

7UDGXFHUHDDFHVWXLGRFXPHQWDIRVWHIHFWXDW GHF WUH&HQWUXO8QLYHUVLWDU$OED,XOLDDO)XQGD LHL

2&'(QXSRDWHILI FXW UHVSRQVDELO SHQWUXFDOLWDWHDWUDGXFHULLvQOLPEDURPkQ 

Tiraj: 500 ex.

PROGRAMUL SIGMA ......................................................................................………… 2

4. PRACTICI DE AUDITARE ……………………………………………………….. 16

5. PRACTICI DE AUDITARE: AUDITUL EXTERN ……………………………….. 20

6. PRACTICI DE AUDITARE: AUDITUL INTERN ………………………………. 22

Responsabilitatea pentru controlul intern ………………………………………… 22

$GHUDUHDOD8(±FRQVHFLQ HSHQWUXE QFLOHFHQWUDOH«««««««««««« 29

10. 02'(/(63(&,),&( 5,/252/$1'$«««««««««««««« 43

11. 02'(/(63(&,),&( 5,/2568(',$«««««««««««««« 46

$1(;$$1$/,= &203$5$7,9 $5(=8/7$7(/25678',8/8,««« 56

ANEXA 3. EXEMPLU DE PROGRAME DE AUDIT:

&RQGXFHUHDVXSHULRDU DE QFLLUHFXQRDúWHUROXOLPSRUWDQWDODXGLWXOXLLQWHUQvQFDGUXOU VSXQGHULL

ÌQSULPDMXP WDWHDUDSRUWXOXLVXQWSUH]HQWDWHSULQFLSDOHOHFDUDFWHULVWLFLDOHE QFLORUFHQWUDOHGLQ

ÌQ$QH[DRIHULPXQVWXGLXFRPSDUDWLYDOOHJLVOD LHLEDQFDUHGLQFHOHSDWUX UL OLPLWDW ODDFHOH

ÌQ$QH[DFLWLWRUXOYDJ VL FkWHYD H[HPSOH GH FKHVWLRQDUHGH DXGLW FDUHUHSUH]LQW FRQWULEX LD

1. % QFLOHFHQWUDOHVXQWvQV UFLQDWHFXUHVSRQVDELOLWDWHDGHDS VWUDUH]HUYHOHIL]LFHDOH ULL

4. $FHVWVWXGLXQXúLSURSXQHV H[DPLQH]HIXQF LLOHGHVXSUDYHJKHUHDDFWLYLW LLEDQFDUH

5. &HOHSDWUX ULFDUHDXFRQWULEXLWODDFHVWVWXGLXUHSUH]LQW GLIHULWH³PRGHOH´

DUD $JHQ LDGHSROLWLF PRQHWDU $JHQ LDGHVXSUDYHJKHUHEDQFDU

Germania Deutsche Bundesbank 2ILFLXO)HGHUDOGH6XSUDYHJKHUH%DQFDU

Irlanda %DQFD&HQWUDO D,UODQGHL %DQFD&HQWUDO D,UODQGHL

Olanda De Nederlandsche Bank De Nederlandsche Bank

Suedia Sveriges Riksbank $XWRULWDWHD )LQDQFLDU 6XHGH] GH

8. ÌQFHOHSDWUX ULVWXGLDWHH[LVW OHJLEDQFDUHvQYLJRDUHFDUHVWLSXOHD] UHVSRQVDELOLW LOH

DOHDFHVWXLFDGUXGHJXYHUQDUHLQFOXGH[LVWHQ DDWkWDXQHLFDSDFLW LGHDXGLWH[WHUQFkWúLDXQHLD

11. $úDFXPVDPHQ LRQDWPDLVXVWRDWHVWDWHOHDXROHJLVOD LHEDQFDU FDUHGHILQHúWHUROXOúL

13. ÌQSOXVE QFLOHFHQWUDOHvQUROXOORUGHVXSHUYL]DUHDDFWLYLW LLEDQFDUHFDúLJXYHUQXOúL

,167,78 ,,&+(,(Ì16835$9(*+(5($% 1&,,&(175$/(

16. *XYHUQXOvQPXOWH FD]XUL DUHúLDOWHLQWHUHVHUHIHULWRUOD SHUIRUPDQ HOH E QFLL FHQWUDOH

17. % QFLOHFHQWUDOHSULQGLVWULEX LDSURILWXULORUORUFRQWULEXLHODDYX ia statului.

19. $FRORXQGHEDQFDFHQWUDO HVWHVXEDXWRULWDWHDSDUODPHQWXOXLFRQVLOLXOGLUHFWRUDOE QFLL

20. 3ULQFLSDODIXQF LHDLQVWLWX LLORUVXSUHPHGHDXGLWHVWHHYDOXDUHDúLIXUQL]DUHDXQHLRSLQLL

21. ,QVWLWX LLOHVXSUHPHGHDXGLWGLQFHOHSDWUX ULVWXGLDWHDXILHFDUHPDQGDWHGLIHULWHvQceea

Auditorii din sectorul privat

22. ÌQDSURDSHWRDWH ULOHDXGLWRULGLQVHFWRUXOSULYDWVXQWDQJDMD LGHLQVWLWX LLOHVXSUHPHGH

4. PRACTICI DE AUDITARE: CÂTEVA ELEMENTE CHEIE

24. 2SDUWHGLQWHUPLQRORJLDFDUHDSDUHIUHFYHQWvQDFHVWVWXGLXHVWHSUH]HQWDW DLFLGHRDUHFH

25. ([LVW GLIHUHQ HVHPQLILFDWLYHvQFDGUXOOHJLVODWLYGHODR DU ODDOWDvQFHHDFHSULYHúWH

• XWLOL]DUHDHFRQRPLF úLHILFLHQW DUHVXUVHORU

• UHVSHFWDUHD OHJLORU úL UHJXODPHQWHORU FD úL D SROLWLFLORU SODQXULORU UHJXOLORU úL

27. &RQWUROXOLQWHUQúLXQLW LOHVDXJUXSXULOHGHUHFHQ]LHSRWILRSDUWHLQWHJUDO DVLVWHPHORU

29. $XGLWXOLQWHUQHVWHRSDUWHVSHFLDO DVLVWHPXOXLLQWHUQGHFRQWURO8QDXGLWLQWHUQHVWHR

32. Auditurile de conformitate sau de legalitate examinea] UHVSHFWDUHDGLVSR]L LLORUOHJDOHúL

35. $XGLWXOFDSURIHVLHDUHRLVWRULHvQGHOXQJDW ÌQWURPDUHP VXU FRUSXOSURIHVLRQDOvúL

IFAC – The International Federation of Accountants ()HGHUD LD ,QWHUQD LRQDO D

IAPC – International Auditing Practices Committee &RPLWHWXO ,QWHUQD LRQDO SHQWUX

IASC – The International Accounting Standards Committee &RPLWHWXO ,QWHUQD LRQDO

INTOSAI – International Organisation of Supreme Audit Institutions (2UJDQL]D LD

40. The Basle Committee on Banking Supervision (Comitetul de la Basele de Supervizare

5. PRACTICI DE AUDIT: AUDITUL EXTERN

DUD Audit extern

Auditori ai sectorului public Auditori ai sectorului privat

Germania Bundesrechnungshof $XGLWRUL H[WHUQL QXPL L GH &RQVLOLXO

Irlanda Comptroller and Auditor Nu

Olanda Nu 1XPL LGH&RQVLOLXOGLUHFWRU

Suedia Auditori parlamentari $F LRQkQG vQ QXPHOH DXGLWRULORU

43. 7LSXULOHGHDXGLWH[WHUQvQWkOQLWHvQFHOHSDWUX ULGLIHU YH]LWDEHOXOGHPDLMRV 

7UDGXF WRUL Gabriela Avram

7UDGXFHUHDDFHVWXLGRFXPHQWDIRVWHIHFWXDW GHF WUH&HQWUXO8QLYHUVLWDU$OED,XOLDDO)XQGD LHL

2&'(QXSRDWHILI FXW UHVSRQVDELO SHQWUXFDOLWDWHDWUDGXFHULLvQOLPEDURPkQ

10. 02'(/(63(&,),&( 5,/252/$1'$«««««««««««««« 43

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