Audit - Usach B.F.

5.3. RISIK NEVIDOVIDNOST INTERIOR CONTROL OF THE FREEDOM

Ризик невідповідності внутрішньоого підприємства

- Tse іmovіrnіst of scho nedostovіrna іnformatsіya, yak Mauger іsnuvati for Klas Klas operatsіy abo ukladenih lands i Mauger Buti sous ttєvoyu okremo abo in sukupnostі s nedostovіrnoyu іnformatsієyu for іnshimi rahunkami abo class operatsіy not bude abo poperedzhena svoєchasno viyavlena vnutrіshnogo control system pіdpriєmstva.

Завжди існує ризик певної невідповідності внутрирішньогого у зв'язку зі звичайною обмеженістю functціунування кожної системи внутреніішнього checking. In order to reduce the risk of inadequate internal control, the auditor is guilty of increasing the adequacy of the internal control described, and of overhauling the internal control procedure for pidpriemstva. Yakshcho nemayo takoї otsinki auditor guilty of zbobiti pripuschennia, scho rozmіr riziku vnutrishnogo control high.

The auditor is obliged to draw off the letters from the officials in the internal control services and the oblast in order to properly audit the audit. The system of internal control is stored in the middle of the control and control procedures. The sergeant control is liable to the management of the administrative staff, the self-serving of the function of internal control on the property.

Factors SSMSC toil vpliv in seredovischі control formuyut upravlіnsku fіlosofіyu th operatsіyny style organіzatsіynu pіdpriєmstva structure, methods nadannya rights i viznachennya obstavin, upravlіnskogo control system, in addition chislі funktsіyu vnutrіshnogo audit funktsії for direktorіv, personalnі rіshennya i procedures.

The procedure for internal control is a rіshennya, shоo dopovnjut serdovische to control, yakі kerіvnitsvto priynayalo for zabezpechennya obruntovanoi garantiії of that, sho concrete vedannya pіdpriєmstva budut dovyagnі. In the main procedure, the procedure is to make sure that the vikonovonnya vikonannya ugod, rozpodilu obybovyh obovyazyv, pidgotki vikonannya nakaziv, dokumentov, zberіglyaniya vesivіv i nezalezhnikh perevyrok vikonavchoyi disciplii.

Rozumіnnya Sistemi vnutrіshnogo control oblіku second time s otsіnkoyu vnutrіshnogo (pritamannogo) riziku, INSHI mіrkuvannya give zmogu auditor vstanoviti Vidi suttєvoї nedostovіrnoї Informácie, scho could have іsnuvati fіnansovіy zvіtnostі, proanalіzuvati factors kotrі vplivayut on rizik mozhlivostі poached suttєvih twisted; Підготувати відповідні незалежні процедури перевірки.

The auditor does not take to respect the rіshennya і procedure in the interiors of the systems іn the field іn internal control, but do not lie until the financial information. Napriklad, rіshennya i procedures scho stosuyutsya efektivnostі Pevnyi upravlіnskih protsesіv of acceptance rіshen (viznachennya tsіn sale for goods abo vitrat on doslіdzhennya rozvitok i) kotrі hoch i Je vazhlivimi for pіdpriєmstva, not ale to nalezhat processes auditorskoї perevіrki.

Otrimavi sovyasnennya shodo systems obliku i vnutrishnyogo control of the method of planning the audit, the auditor is guilty of zdobuti neobhidny riven know about the systems of regional control.

The auditor moe otrimati vicherpnі roz'yasnennya vid pidpriemstva about the control of the midwife, shobo otsiniti stavlennya kerivnitsva to the order of internal control, and yvidomlennya him yogo znachennya for pidpriemstva.

The auditor is to harass the nobility of the system of obliku klієnt, scho dost yomu zmogu zrozumіti osnovnyi vidni pidpriemstva, lawnirnіst vyiknennya such operatsi; Accounting records, initial documents and speci fi c features, on the pages of a warehouse, a fіnnsovа zvіtnіst; The procedure for the preparation of the region and the preparation of financial news, in addition to the number of electrically-obobshchlyuvvalnu obobku oblikovichh danyh.

To the auditor of the meeting to give out an explanatory note to the order of the control procedures, so that the audit staff should be properly reorganized, otrimati neobhіdnі znannya procedure control. Наприклад, під час отримання explanatory about the system of regions of grosovyh koshtiv auditor otrymuyu уявлення about the camp of the rights on рахунках at the bank клієнта.

Pislya otrymannya vyshinen about the system of internal control of the auditor is guilty of an error in the process of internal control over specific posi- tions of financial news.

When planuvannі svoєї techniques perevіrki auditor neobhіdno vivchiti poperednyu otsіnku rozmіru riziku nevіdpovіdnostі vnutrіshnogo Control (vrahovuyuchi Vlasnyi otsіnku vnutrіshnogo (pritamannogo) riziku) dwellers viznachiti vіdpovіdny rizik neviyavlennya pomilok. Auditor Mauger zrobiti poperednє otsіnyuvannya riziku nevіdpovіdnostі vnutrіshnogo control tіlki todі, if vіn Got spromozhnіst viznachiti PROCEDURE oblіku systems i vnutrіshnogo control scho vіdpovіdayut vnutrіshnіm PROVISIONS pіdpriєmstva i scho spriyayut viyavlennyu twisted in fіnansovіy zvіtnostі, if vіn planuє vikonati PROCEDURE uzgodzhennya, dwellers pіdtverditi his otsіnku perevіrenoї Фінансової звітності.

Dokazi, otrimany auditor, mozut dati yomu bishe vppnenosti, anizh dokazi, otrimanі him vіd інших осіб.

Prior to that, as a result of the audits conducted, the auditor is guilty of reconsidering the storage of his or her alternate risks to internal control.