- Briefly explain the meaning of the term ―audit‖ (2 marks)
What are the objectives of an audit according to the Companies Act? (3 marks)
- List four advantages to a company of having its accounts audited (4 marks)
- Identify and list the responsibilities of company directors in relation to the company‘s
accounting system. (6 marks)
- List five limitations of an audit (5 marks)
(Total: 20 marks)
You are required to explain the meaning of the term „audit‟
- The explanatory foreword to the International Standards on Auditing (ISA) describes audit as the independent examination of and expression of an opinion on the financial statements of an enterprise by an appointed auditor in pursuance of that appointment and in compliance with any relevant statutory obligation.
- Objectives of an audit
The primary objective of an audit of financial statements is to enable the auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with an identified financial reporting framework and show a true and fair view. (Financial reporting framework refers to the international financial reporting standards, provisions of the companies Act and other relevant statutes and legislation). The auditor expresses an opinion as to whether the financial statements give a true and fair view of the financial position and
performance of the company and cash flows.
Note that: an auditor does not certify the financial statements as true and fair butonly reports his opinion basing on the evidence obtained.
Advantages to a company of having its accounts audited
An audit has many benefits to the organisation or business entity.
An audit protects the interests of the shareholders who are separated from the management of the company. This is especially the case for minority shareholders who have little say in the management of their company.
An audit being an independent examination of the financial statements gives
reliance on them.credibility to the financial statements. The various users can therefore place
The auditors experience will enable him to make recommendations on ways of improving the accounting and the internal control system.
An audit assists in the prevention and dete ction of errors and frauds through the moral and deterrent effect of an audit.
Directors have the following responsibilities in relation to the company‟s accounting system
Responsibility to put in place a system that will ensure proper accounting records are maintained. The Companies Act requires management to keep proper books of accounts, this is only possible with a proper accounting
They are responsible for ensuring that app ropriate controls are put in place within the
- operation of the accounting system;
Responsibility to continuously review the operation of the controls to ensure that they
- are adequate for the operations of the company;
To ensure that the accounting system and the internal control system safeguards the company‘s assets.
Limitations of an audit
- the year;It is not possible to detect all the frauds and errors that might have taken place during
- Management might fail disclose to the auditor some of the information that is needed;
An audit is carried out on a test basis. It might not therefore be possible to examine all the transactions. The sam ples selected might not be representative
- of the population;
Time limit placed on the auditor‘s work. This could limit the amount of work to be performed.
The internal control system encompasses all the policies and procedures adopted by the management of an entity to assist it in achieving management objectives.
- Identify and explain five management objectives that an internal control system over
sales aims to achieve (10 marks)
- List and briefly explain five control objectives that an internal control system over sales
aims to achieve (5 marks)
- Explain are the inherent limitations of an internal control system (5 marks)
(Total: 20 marks)
You are required to explain management objectives that an internal control
system (ICS) can help management achieve.
An ICS enables management to carry out the business in an orderly and efficient manner. Internal controls lay out the various procedures to be followed in conducting the affairs of the organisation. E.g. there will be procedures laying out the procedures to be followed in procuring raw materials to ensure that only necessary materials are procured which meet the quality standards of the company;
n An ICS ensures that the various policies that have been put in place are
- employees in running the operations of the company; adhered to by
An ICS helps in safeguard the company‘s assets. Some controls are designed specifically to ensure the assets of the company are protected from theft, destruction and that they are used in the best interest of the company. This can either be directly through physical locking up or indirectly through recording. It
- includes assessing assets and ensuring that any access is authorised.
ICS help in ensuring completeness and accuracy of the records maintained. The company‘s Act requires that the management of a company keep proper books of
- These records are the basis for the preparation of the financial statements.
Strong internal controls help in preventing and detecting errors and frauds. The responsibility for the prevention and detection of fraud and error rests with management. This is achieved through the implementation and continuous operation of an adequate system of internal controls. Such a system reduces but does not eliminate the possibility of fraud and error.
You are required to discuss five control objectives that an internal control system over sales aims to achieve.
To ensure that the company only sells to credit worthy customers. This is aimed at reducing the risk of losses; selling to un credit worthy customers resulting in bad debt
- To ensure that all sales made to customers are subsequently billed and recorded in the
- To ensure that all sales made are recorded in the correct financial period;
- n To ensure that sales are billed at the approved selling prices;
- To follow up on payments from customers and ensure that customers are adhering to the
approved terms of credit;
- To ensure that there is proper control and authorisation of bad debts write offs.
Inherent limitations of an internal control system
The question that always arises in regard to the internal control system is whether such a system could be deemed to be 100% effective.
No internal control system, however elaborate, can by itself guarantee efficient
administration and completeness and accuracy of the records nor can it be proof
against fraudulent collusion, especially on the part of those holding positions of authority and trust. This implies that there are certain factors that could undermine the effective operation of an internal control system, some of which could be outside the
control of management. This is mainly due to the following inherent limitations of an internal control system:
Management has to ensure that the benefits expected from an internal control system outweigh the costs. As a result certain important controls might not be put in place due to the costs involved. E.g. a small entity might not have the resources to employ sufficient staff to ensure proper segregation of duties.
Most internal controls tend to be directed towards routine transactions rather than non-routine transactions. This leaves gaps that can be exploited because the non-routine transactions will not be subjected to appropriate controls.
Human error due to carelessness, distraction, mistakes of judgment and
- control system.misunderstanding instructions could u ndermine the effectives of the internal
A member of management or an employee could circumvent controls through collusion with persons outside or inside the entity. E.g. where duties are segregated the employees could collude to perpetrate and conceal a fraud. Such collusion will render the segregation of duties ineffective.
- Abuse of responsibility e.g. a member of management overriding an internal control
n The possibility that procedures maybe inadequate due to changes in conditions.
- Distinguish between a procedural audit and a balance sheet audit. (8 marks)
- Explain the nature and purpose of a post-audit review (4 marks)
- Identify the audit procedures which would need to be carried out in order to identify material post – balance sheet events. (8 marks)
(Total: 20 marks)
- You are required to distinguish between procedural and a balance sheet audit
- Procedural audits entail a review of the company‘s procedures and records so as to ascertain whether they are accurate and reliable for decision making. These audits are ideal for organizations operating in dynamic business environments and companies whose operations are so technical and need to be updated over time. The audit concentrates on the review of operating
procedures rather than on financial balances.
- Balance sheet audits
These are audits in which the auditor starts his audit work from the balance sheet and tries to trace original entries to their final recording in a bid to prove their authencity. The auditor concentrates on proving the management
assertions that are relevant to each of the balance sheet items.
This audit approach is adopted when carrying out a special assignment where the auditor is required to concentrate on the verification of the assets and the liabilities.
Very little time is spent in testing controls that management has put in place.
- You are required to explain the nature and purpose of a post audit review
A post audit review relates to the review of the audit work at the end of the audit before the audit report is signed. The review is usually carried out by the reporting partner to ensure that the objectives of the audit have been met and the conclusion reached are supported by sufficient appropriate audit evidence. Before the reporting partner review the audit work is first reviewed by the engagement manager.
You are required to identify the audit procedures which would need to be carried out in order to identify material post balance sheet events
Post Balance sheet events also referred to, as subsequent events are those events both favourable and unfavourable that occurs between the balance sheet date and the date when the financial statements are authorized for issue.
The audit procedures that the auditor would carry out in regard to post balance sheet events include the following:
Reviewing procedures management has established to ensure that subsequent events are identified and inquiring whether any such events have occurred
- which might affect the financial statements being reported on;
Reading minutes of the meetings of the board of directors and audit committees held after the end of the financial period. By reading such minutes the auditor is able to identify any material subsequent events that might have occurred since
- this would ordinarily be discussed at these meetings;
Review the entity‘s latest available interim financial statements and other reports such as budgets, cash flow forecasts. By reading such interim financial
- statements the auditor is able to identify any subsequent events;
Inquiring from the entity‘s lawyers on litigation and legal claims against the company. This will provide further details on any developments on such
Inquiring from management whether any subsequent events have occurred which might affect the financial statements
You have completed your audit of Tinga Tinga Ltd. You have issued a management letter to the Chief Accountant which identifies weaknesses in the controls over sales. Cash is received over the counter, from salesmen and also through the post. Tinga Tinga Ltd‘s Chief Accountant has asked you for recommendations as to the type of controls you would wish to see in operation in a sales system.
Required: Outline the controls you would expect to find in Tinga Tinga Ltd‘s sales system with regardto:
- Cash receipts by post (5 marks)
- Cash collected by salesman (5 marks)
- Cash sales within Tinga Tinga Ltd‘s premises (5 marks)
- Banking of cash received (5 marks)
(Total: 20 marks)
Cash receipts by post
- nThe mail should be opened by at least two persons;
- The persons involved in the mail opening should be responsible trust worthy people;
- A listing of all cash received should be prepared and the cheques crossed ‗payee only‘;
The cash received should be safely kept in a safe and should be banked intact on a daily basis;
- A daily cash received report should be prepared and reviewed by a senior official.
Cash collected by sales men
A daily cash collected report should be prepared by each sales man showing the total cash
- received from each customer;
The cash collection report should also show the expected cash collection basing on the
- stock sold and the actual amount. Any variances should be explained;
The marketing manager should also review the cash reports on a daily basis to ensure that all
- the stock issued for sale has been accounted for;
- All the cash and cheques collected should be surrendered to the cashier on a daily basis. This should be kept in a safe and banked regularly;
n Debtors‘ statements should be sent to the customers on a monthly basis.
Cash sales within the premises
An appropriate method of recording all the cash sales should be put in place. For example, the company cash install cash registers or use of cash receipts to record all the cash sales;
The company should employ trust worthy cashiers who should under go proper training in
- their duties;
- On a daily basis the physical cash should be reconciled to the expected cash as per the cash register report. Any variances should be investigated and resolved;
- n Cash collected should be kept in a safe and banked intact preferably on a daily basis;
There should be adequate physical security measures such as the use of closed circuit TV cameras (CCTV) and engaging security guards.
Banking of cash received
- nCash received should be kept in a safe awaiting banking;
- It might be necessary to engage a security company when transporting the cash to the bank;
- n Banking should be done by a person independent of the cashiering function;
- n The banking hours should be rotated to reduce the security risk;
Cash deposit slips should be prepared for all the cash banked and the amounts recorded in the cashbook.
Audit working papers should always be sufficiently complete and detailed to enable an auditor with no previous connection with the audit to subsequently ascertain from them what work was performed and to support the conclusions reached by the auditor
- List four benefits that the auditor would obtain from working papers that meet the
above requirements (4 marks)
- For each of the situations listed below, one form of audit evidence which is relevant and explain in each case whether that form of evidence is reliable and sufficient:-
|i) A trade debtor shown in the balance sheet
|ii)A batch of work-in-progress on the shop floor at the year end
|iii)A contingent liability disclosed in the notes to the accounts
- Briefly explain giving two examples, the quality of audit evidence generated by third parties (4 marks)
(Total: 20 marks)
Working papers refers to the documentation prepared or obtained by the auditor and retained by him in connection with the performance of his audit. Audit working papers should always be sufficiently complete and detailed to enable an experienced auditor having no previous connection with the audit to ascertain the work that was performed supports the conclusions reached. The auditor should record all relevant information known to him at the time, the conclusions reached based on that information and the views of management.
Why the need for preparing good working papers.
The reporting partner needs to satisfy himself that work delegated by him has been properly performed. This is only possible by reviewing detailed working papers prepared by the audit staff that performed the work. This also aids in supervision and review of work done by audit assistants.
Working papers provide details of problems encountered together with evidence of work performed and conclusions drawn there from in arriving at the conclusions reached. These details can also serve as a good reference point for future audits.
Preparation of working papers encourages the auditor to adopt a methodical approach to his
Working papers assist in the planning and performance of audits in future financial periods. n If sued for negligence working papers act as evidence of work done.
They are used for training of audit staff. Working papers contain audit programs and specimen schedules, which audit assistants, can refer to when conducting an audit.
You are required to identify one form of audit evidence that is relevant and explain in each case whether that form of evidence is reliable and sufficient
A trade debtor shown in the balance sheet
One form of audit evidence would be to obtain a direct confirmation from the debtor. This evidence is reliable because it is obtained from an independent third party and it is in writing. Such evidence is relevant in confirming the existence and also provide persuasive evidence as to ownership rights of the amount owing by the debtor. However, because of human nature, confirmations may not provide such persuasive evidence of accuracy where the entity‘s balance is in error in the other party‘s favour, e.g. an understatement of debtors.
Revision Questions and Answers
The evidence is however not sufficient because additional information will be required to for example confirm the valuation of the balance.
A batch of work in progress
One form of audit evidence would be to observe the stock take exercise as at the end of the financial period to ensure that the WIP is accurately computed and that the results can be relied upon. In addition it would be important to confirm there are appropriate procedures to identify the stage of completion of the WIP.
This evidence is relevant in confirming the existence of the stock and also in identifying the stage of completion in determining the valuation.
The evidence obtained through observation of the process is reliable because it is evidence obtained by the auditor. However, it is not sufficient because additional information will be required to test other assertions such as the valuation of WIP. The auditor would for example need to obtain need to confirm that all costs attributable to the WIP have been taken into account in the valuation.
A contingent liability disclosed in the notes to the accounts
One form of audit evidence would be obtain a letter of representation from management on the nature of the issue bringing rise to the contingent liability and also the factors that were considered in determining the accounting treatment of the contingency. This evidence would be relevant in confirming whether the contingency has been appropriately treated in the financial statements and whether there might be need to create a provision.
Depending on the nature of the contingency it might be necessary to obtain additional information. For example if the contingent liability arises out of a legal case against the company it might be necessary to obtain an independent confirmation from the company‘s lawyers on the possible outcome of the case and a quantification of the expected liability.
You are required to discuss the quality of audit evidence generated by third parties
Quality of audit evidence refers to the reliability and relevance of the evidence.
The reliability of evidence refers to the credibility of the source of the information i.e. the question of how much trust can the auditor place on the evidence while relevance refers to
the usefulness of the evidence in testing the management‘s assertions or the audit objective.
Evidence generated by third parties mainly includes direct confirmations of balances obtained from such parties and documentary evidence such as statements and invoices sent by such parties. The reliability of evidence obtained from such parties mainly depends on the following:
The evidence is usually in writing. Documentary evidence is more reliable than oral evidence;
The evidence is usually from an independent source. This increases its reliability. However, the auditor must be cautious to ensure that the third party is independent of the client and there is no possibility of collusion.
Examples of third party evidence include:
Direct confirmations such as replies to debtors circularization or banker‘s certificates and n Statements received from suppliers‘ on balances outstanding
State the evidence which you, as the auditor, would like to find in place and pay attention to when vouching the following payments made by RR Paper Mills Ltd. during the financial year ended 31 October 2002.
- Loans to three employees totalling 6 million (4 marks)
- The last call on 5,000 ordinary shares at Sh.15 per share (4 marks)
- Fire insurance premiums amounting to Sh.10,000 paid for the office block (4 marks)
- A loan amounting to Sh.30 million obtained from a local bank and secured by the factory building (4 marks)
- Salesmen‘s commissions amounting to Sh.3,000,000 (4 marks)
(Total: 20 marks)
You are required to differentiate between compliance testing and substantive testing
Compliance tests also known as tests of controls are procedures performed to obtain audit evidence about the effectiveness of the:
Design of the accounting and internal control system i.e. whether it is suitably designed to prevent and correct material misstatements. n Operation of the internal controls throughout the period.
The auditor carries out tests of controls to determine whether these controls have worked effectively throughout the financial period and can be relied upon to ensure complete, accurate and reliable accounting records.
on the other hand substantive tests are those tests on balances and transactions and other procedures such as analytical review, which seek to provide audit evidence as to the completeness and accuracy and validity of information contained in the records and or the financial statements. substantive tests are those tests carried out by auditors to confirm the assertions of the management i.e. existence, rights and obligations, occurrence, completeness, valuation, measurement and presentations and disclosure.
Substantive tests are of two types:
n Analytical review procedures and
n Tests of details.
You are required to explain the meaning of the following terms:
Teeming and lading
The misappropriation of cash remittances received form customers by using amounts from later remittance to fill the gap left by the earlier misappropriation. For example a cashier misappropriates cash takings in week one. The cashier then uses the cash takings in week two to make up exactly the shortfall from week one. The cash takings from week three are then used to make up the shortfall in cash takings from week two. It can be avoided by not allowing a cashier both to handle remittances received and to make entries in the customer accounts.
The audit trail is a record left by the accounting information system of movements in individual transaction data. This record, in the form of references to the processing of the data, provides a trail of the processing of transactions and other events entered into by the entity. Note that while some accounting information systems provide a visible and complete audit trail, others may provide an invisible and/or incomplete trail.
Depending on the accounting information system, the trail may start from the moment data about the event is first captured within the system to the time of its ultimate disposition in the financial statements. For example, the audit trail of a sales transaction may enable the tracing of the movement in data concerning the transaction from the time the order is placed by the customer until the time the transaction data is included in the appropriate general ledger accounts. The system records may also provide a link to other related transaction cycles. Continuing the example, the system may enable the linking of a particular sales transaction to related cash receipt transactions and inventory transactions. These related transaction cycles may have their own audit trail.
The accounting records in an accounting information system fall into four main categories:
Source documents and other data capture records, such as customer order forms, sales invoices, journal vouchers, time cards, etc..
Data accumulation records (or journals), such as daily cash receipt summaries, weekly payroll summaries, monthly purchases journal, etc..
n Subsidiary ledgers (or registers), etc. such as accounts receivable ledger, plant and equipment register,
General ledger and financial statement records.
A commitment is an agreement to perform a particular activity at a certain time in the future under certain circumstances. A capital commitment would therefore include instances where the company has committed to say purchase fixed assets or to purchase items requiring a significant cash outflow. Companies are required by the International Financial Reporting Standards to disclose in their financial statements, the amount of contracts for capital expenditure, so far as not provided for, and the amount of capital expenditure authorised by the directors which has not been contracted for.
You are required to discuss how you would verify the figure of capital commitments in a note to the financial statements
- nThe auditor should obtain a schedule of all capital commitments from management.;
- will check the authorizations for capital expenditure in the board minutes before the year end to the schedule and I will note any items authorised in the board
- minutes which are not included in capital commitments;
- will check purchase orders for capital equipment issued before the year-end and check that they are included in the list of items contracted for and at the correct
Some items of capital expenditure may be in progress at the year end e.g. building a new factory. In this case I will check that the amount included in capital commitments is the total amount authorised less the amount included in fixed assets
- at the year-end;
- will compare this year‘s capital commitments with the previous year and consider whether the change is reasonable. The value of capital commitments is likely to fluctuate, as it will be affected by the general level of capital expenditure and any
- major projects;
The auditor should obtain a letter of representation from management to confirm that all commitments have been disclosed.
Based on this work I will conclude whether capital commitments are fairly stated in the financial statements
- State the basic elements of the scope paragraph of an audit report (4 marks)
- Explain how auditors distinguish their responsibilities from those of the directors in respect of financial statements. (4 marks)
- Explain the meaning of each of the following terms in relation to audit reports:
- i) Circumstances of uncertainty (4 marks) ii) Circumstances of disagreement (4 marks)
- Distinguish between the ―except for‖ and the ―subject to‖ audit opinions (4 marks)
(Total: 20 marks)
You are required to identify situations when a sampling approach would be appropriate
- Where large populations exist, for example for organizations with numerous transactions or where there are many account balances within a class of transactions.
Where the client has adequate internal controls. Where there are no controls it is impossible to use a sampling approach because of increased expected error.
Population being tested must be homogenous in materiality. Where the population is not homogenous it is not possible to select a representative sample;
Items must be separately identifiable therefore sequential numbering is essential. This will facilitate the sample selection process;
Expectation of error must be low, i.e. that the internal control system must be reliable. Where the expected error is high it is not appropriate to use a sampling
- approach Judgmental sampling
Judgmental sampling also known as non-statistical sampling
Involves using experience and knowledge of clients business and circumstances to select and test the sample without any mathematical or statistical tools. The auditor does not rely on probability theory and requires the use of judgment in making sampling decisions.
Advantages of judgmental sampling
- Its well understood and refined by experience;
Opportunity to bring expertise and knowledge into play in selecting and testing sample
No special statistics knowledge required. The auditor uses his judgment in making
- sampling decisions.
No time wasted on the mechanics of statistical tools. More time is spent on auditing the sample units and less on the mechanics of constructing the sample and computing the mathematical implications of the results obtained.
Unscientific, it does not form a strong basis for defense, i.e., it is difficult to justify why
- one selected some items and left out others.
Wasteful and large samples are selected. This is because in an effort to reduce the sampling risk the auditor attempts to select as many items as possible as opposed to statistical sampling where the size of the sample is precisely determined using probability theory.
Samples may not be representative of the population and the results cannot be extrapolated to the population.
- Danger of personal bias in sample selection.
Random selection approach
Random sampling by use of random number tables or use of computers to select sampling units.
There is no bias in the sample selection. Judgement is not applied in sample selection;
The sample selected is representative of the population because each unit in the population has an equal chance of being selected.
The approach does not give the auditor an opportunity to apply judgment in sample selection. Exercise of judgment is an important part of the audit process that gives the auditor an opportunity to select items that will enable him to meet his audit objectives.
III) Systematic selection- in which the number of sampling units in the population is divided by the sample size to give a sampling interval. For example 50, and having determined the starting point within the first 50, each 50th sampling unit thereafter is selected. When using systematic sampling, the auditor will need to determine that sampling units within the population are not structured is such a way that the sampling interval corresponds with a particular pattern in the population.
The approach eliminates bias in sample selection.
The sample selected may not be representative of the population in circumstances where items within the population conform to a certain pattern. The selection of the nth item could therefore result in a sample consisting of similar items and therefore not representative of the entire population
Your firm of accountants has been the auditors of Leather Merchants Limited, a company that exports both raw and semi-finished leather products to European and Asian markets. The company has decided to introduce a comprehensive computerised system to manage its accounting and administrative functions.
) Outline the practical difficulties you would encounter as an auditor as a result of the
proposed introduction of a computerised accounting system. (10 marks) b) Explain how you would overcome the difficulties identified in (a) above(5 marks)
Identify and explain the benefits that the company would derive as a result of putting in
place a comprehensive computerised accounting system ( 5 marks) (Total: 20 marks)
You are required to explain the essential elements of the planning process of the audit of the financial statements produced through computerized systems.
Planning refers to developing a general strategy and a detailed approach for the expected nature, timing and extent of the audit. The auditor should plan his work to enable him to conduct an effective audit in an efficient and timely manner.
In developing the strategy the auditor would first need to obtain a good understanding of the clients business. To obtain this understanding the auditor will need to hold discussions with the management of the company, read relevant publications about the industry among other sources of information. This information will assist the auditor to identify potential risk areas that could affect the
- financial statements;
Basing on the understanding of the client the auditor will need to determine the staffing requirements for the job. This involves determining how many people will be required on the job and their level of experience. It would also be important to determine the need for experts to assist in carrying out the job. At this point it would be important to evaluate whether there is need to involve IT experts in
- carrying out the job;
Seeking to obtain an initial understanding of the client‘s accounting and internal control system. It is particularly important to identify the level of computerization of the operations of the company. This will assist the auditor in determining whether there is a need to involve IT experts and the approach to be adopted such
- as the need to use CAATS;
The auditor should consider how a CIS environment affects the audit. Since the use of computers changes the processing, storage and communication of financial information and may affect the accounting and ICS employed by the entity, the auditor should consider how this will affect the audit procedures to be carried out;
When the CIS are significant, the auditor should also obtain an understanding of the
CIS environment and whether it may influence the assessment of inherent and
- control risks;
Formulating a job time table showing the plann ed commencement dates and the key deadlines to be met;
You are required to identify eight items you are likely to find the director‟s minute book
It is important to note there are no standardized items that one would expect to find in a director‘s minute book. These vary from situation to situation but one would expect to
find details of key decisions made in regard to the stewardship of the company.
- nDetails of authorization of purchase of key assets or to undertake key projects;
- n Details of the approval of budgets and other forecasts;
- n Details of the directors‘ assessment of the performance of the company;
- n Any key appointments or resignations of key employees edirectors; .g. appointment of new
- n Key business decisions made such as approval of the business strategies to be undertaken by the company;
- n Details of approval to obtain working capital financing such as obtaining and overdraft;
- n Decisions to write off assets; n Details of actions taken in case of reported fraud.
- Kwa ufupi kueleza maana ya neno <unk>audit<unk> (2 alama) Nini malengo ya ukaguzi kulingana na Sheria ya Kampuni? (Makofi) - Orodhesha faida nne kwa kampuni ya kuwa na akaunti zake kudhibitiwa (makofi) - Tambua na orodha ya majukumu ya wakurugenzi wa kampuni kuhusiana na mfumo wa uhasibu wa kampuni. "Kama ilivyoelezwa katika kifungu cha kwanza cha ufafanuzi wa ""Audit"" katika International Standards on Auditing (ISA), ukaguzi ni ""uchunguzi wa kujitegemea na usemi wa maoni juu ya taarifa za kifedha za biashara na mwandishi wa fedha aliyechaguliwa kwa kufuata uteuzi huo na kwa kufuata wajibu wowote wa kisheria.""" Lengo kuu la ukaguzi wa taarifa za kifedha ni kumwezesha mkaguzi kutoa maoni kama taarifa za kifedha zimeandaliwa, katika mambo yote muhimu, kwa mujibu wa mfumo wa taarifa za kifedha zilizotambuliwa na kuonyesha picha ya kweli na ya haki. Mfumo wa ripoti ya kifedha (Mfumo wa Ripoti ya Kifedha) ni mfumo wa kimataifa wa ripoti ya kifedha (Mfumo wa Ripoti ya Kifedha) na sheria zinazohusiana na sheria za kampuni (Mfumo wa Ripoti ya Kifedha). Mhakiki ana maoni juu ya ikiwa taarifa za kifedha hutoa picha ya kweli na ya haki ya hali ya kifedha na utendaji wa kampuni na mtiririko wa fedha. Kumbuka kwamba: mkaguzi haidhini taarifa za kifedha kama kweli na haki lakini tu ripoti maoni yake kulingana na ushahidi uliopatikana. Faida kwa kampuni ya kuwa na akaunti zake audited ukaguzi ina faida nyingi kwa shirika au biashara. Ukaguzi hulinda maslahi ya wanahisa ambao ni kutengwa na usimamizi wa kampuni. Hii ni hasa kesi kwa wanahisa wachache ambao wana maoni machache katika usimamizi wa kampuni yao. Ukaguzi kuwa uchunguzi huru wa taarifa za kifedha inatoa kutegemea juu yao. uaminifu kwa taarifa za kifedha. Kwa hivyo, uzoefu wa wakaguzi wa uhasibu utamwezesha kutoa mapendekezo juu ya njia za kuboresha mfumo wa uhasibu na udhibiti wa ndani. Ukaguzi husaidia katika kuzuia na kugundua makosa na udanganyifu kupitia athari ya maadili na ya kuzuia ya ukaguzi. Mkurugenzi ana majukumu yafuatayo kuhusiana na mfumo wa uhasibu wa kampuni: Wajibu wa kuweka mfumo ambao utahakikisha rekodi sahihi za uhasibu zinadumu. Sheria ya Kampuni inahitaji usimamizi kuweka vitabu sahihi vya akaunti, hii inawezekana tu na uhasibu sahihi; wanawajibika kuhakikisha kuwa udhibiti sahihi umewekwa ndani ya mfumo wa uhasibu; wajibu wa kuendelea kukagua utendaji wa udhibiti ili kuhakikisha kuwa zinafaa kwa shughuli za kampuni; kuhakikisha kwamba mfumo wa uhasibu na mfumo wa udhibiti wa ndani unalinda mali ya kampuni. """Uwezekano wa kudhibiti udanganyifu na makosa yote ambayo yanaweza kutokea wakati wa mwaka wa ukaguzi ni mdogo, usimamizi unaweza kushindwa kumjulisha mkaguzi baadhi ya habari zinazohitajika." Kwa hiyo inaweza kuwa haiwezekani kuchunguza shughuli zote. Sampuli iliyochaguliwa inaweza kuwa si mwakilishi - wa idadi ya watu; Kipimo cha muda kilichowekwa kwenye kazi ya mkaguzi. Hilo laweza kupunguza kiasi cha kazi inayopaswa kufanywa. Mfumo wa udhibiti wa ndani ni pamoja na sera zote na taratibu zilizopitishwa na usimamizi wa shirika ili kusaidia kufikia malengo ya usimamizi. - Kuamua na kuelezea malengo matano ya usimamizi ambayo mfumo wa udhibiti wa ndani juu ya mauzo unakusudia kufikia (maraka 10) - Orodhesha na kuelezea kwa ufupi malengo matano ya udhibiti ambayo mfumo wa udhibiti wa ndani juu ya mauzo unakusudia kufikia (maraka 5) - Eleza ni mapungufu ya asili ya mfumo wa udhibiti wa ndani (maraka 5) (Jumla: alama 20). ICS inawezesha usimamizi kutekeleza biashara kwa utaratibu na kwa ufanisi. Udhibiti wa ndani kuweka taratibu mbalimbali kufuata katika kuendesha mambo ya shirika. Kwa mfano. ICS inahakikisha kwamba sera mbalimbali ambazo zimewekwa mahali ni - wafanyakazi katika kuendesha shughuli za kampuni; kufuata na ICS husaidia katika kulinda mali ya kampuni. Vifaa vya kudhibiti vimeundwa hasa kuhakikisha mali ya kampuni ni kulindwa kutoka wizi, uharibifu na kwamba ni kutumika katika maslahi bora ya kampuni. Hii inaweza kuwa moja kwa moja kupitia kufungwa kimwili au kwa njia isiyo ya moja kwa moja kupitia kurekodi. - Ni pamoja na kutathmini mali na kuhakikisha kwamba upatikanaji wowote ni ruhusa. ICS inasaidia kuhakikisha ukamilifu na usahihi wa rekodi zilizohifadhiwa. Sheria ya kampuni inahitaji kwamba usimamizi wa kampuni kuweka vitabu sahihi ya - Rekodi hizi ni msingi kwa ajili ya utayarishaji wa taarifa za kifedha. Udhibiti wa ndani wenye nguvu husaidia kuzuia na kugundua makosa na udanganyifu. Wajibu wa kuzuia na kugundua udanganyifu na makosa unakaa na usimamizi. Hii ni kupatikana kwa njia ya utekelezaji na kuendelea uendeshaji wa mfumo wa kutosha wa udhibiti wa ndani. Mfumo kama huo hupunguza lakini hauzuii uwezekano wa udanganyifu na makosa. Mfano wa mfumo wa kudhibiti ndani ni mfumo wa kudhibiti ndani (internal control system) unaoongoza mauzo. Ili kuhakikisha kwamba kampuni huuza tu kwa wateja wenye sifa. Hii ni lengo la kupunguza hatari ya hasara; kuuza kwa wateja un-mwenye thamani ya mikopo na kusababisha madeni mabaya; kuhakikisha kwamba mauzo yote yaliyofanywa kwa wateja yanafikishwa na kuandikwa katika kipindi sahihi cha kifedha; kuhakikisha kwamba mauzo yote yameandikwa kwa bei za mauzo zilizokubaliwa; kufuatilia malipo kutoka kwa wateja na kuhakikisha kwamba wateja wanashikilia masharti ya mkopo; kuhakikisha kuwa kuna udhibiti sahihi na idhini ya kufuta madeni mabaya. """Mipaka ya mfumo wa udhibiti wa ndani"" ni suala ambalo linatokea mara kwa mara kuhusu mfumo wa udhibiti wa ndani, ikiwa mfumo kama huo unaweza kuonwa kuwa ufanisi wa 100%." Hakuna mfumo wa udhibiti wa ndani, hata kama ni tata, unaweza kwa yenyewe kuhakikisha usimamizi mzuri na ukamilifu na usahihi wa rekodi, wala haiwezi kuwa ushahidi dhidi ya udanganyifu, hasa kwa wale walio na nafasi ya mamlaka na uaminifu. Hii ina maana kwamba kuna mambo fulani ambayo inaweza kuharibu utendaji wa mfumo wa kudhibiti ndani, baadhi ya ambayo inaweza kuwa nje ya udhibiti wa usimamizi. Hii ni hasa kutokana na zifuatazo mipaka asili ya mfumo wa kudhibiti ndani: Usimamizi lazima kuhakikisha kwamba faida inatarajiwa kutoka mfumo wa kudhibiti ndani outweigh gharama. Matokeo yake baadhi ya udhibiti muhimu inaweza kuwa si kuweka mahali kwa sababu ya gharama zinazohusika. Kwa mfano. Kampuni ndogo inaweza kuwa na uwezo wa kuajiri wafanyakazi wa kutosha ili kuhakikisha kutenganishwa kwa kazi. Idadi kubwa ya udhibiti wa ndani huwa inaelekezwa kwa shughuli za kawaida badala ya shughuli zisizo za kawaida. Hii inaacha mapungufu ambayo yanaweza kutumiwa kwa sababu shughuli zisizo za kawaida hazitawekwa chini ya udhibiti sahihi. Kosa la kibinadamu kutokana na ukosefu wa uangalifu, usumbufu, makosa ya uamuzi na mfumo wa udhibiti - Maagizo ya kutoelewa yanaweza kupunguza ufanisi wa ndani Mshiriki wa usimamizi au mfanyakazi anaweza kuepuka udhibiti kupitia ushirikiano na watu nje au ndani ya shirika. Kwa mfano. Katika hali ambapo kazi zimetenganishwa, wafanyakazi wanaweza kushirikiana ili kufanya na kuficha udanganyifu. Ushirikiano kama huo utafanya kutenganishwa kwa majukumu kusiwe na matokeo. - Kutumia vibaya jukumu kwa mfano Msimamizi wa kampuni, ambaye ni mtendaji wa kampuni, anaweza kuamua kuondoa utaratibu wa kudhibiti ndani ya kampuni, na kwa hivyo kuondoa uwezekano wa kuwa na utaratibu wa kudhibiti ndani ya kampuni, na kuondoa uwezekano wa kuwa na utaratibu wa kudhibiti ndani ya kampuni. - Tofauti kati ya ukaguzi wa utaratibu na ukaguzi wa hesabu. (Marki 8) - Kuelezea asili na kusudi la ukaguzi baada ya ukaguzi (Marki 4) - Kutambua taratibu za ukaguzi ambazo zinahitaji kufanywa ili kutambua matukio muhimu baada ya <unk> mtizamo. (Marks 8 - jumla ya alama 20) - Unahitaji kutofautisha kati ya utaratibu na ukaguzi wa hesabu - ukaguzi wa utaratibu unahusisha ukaguzi wa taratibu na rekodi za kampuni ili kuhakikisha ikiwa ni sahihi na ya kuaminika kwa ajili ya kufanya maamuzi. Audits hizi ni bora kwa ajili ya mashirika ya kufanya kazi katika mazingira ya biashara nguvu na makampuni ambayo shughuli ni hivyo kiufundi na haja ya kuwa updated kwa muda. Ukaguzi unazingatia ukaguzi wa taratibu za uendeshaji badala ya usawa wa kifedha. Auditing ya hesabu ni auditing ambayo inaanza na hesabu ya hesabu na kujaribu kufuatilia maandishi ya awali hadi rekodi yao ya mwisho ili kuthibitisha uhalali wao. Mhakiki huzingatia kuthibitisha madai ya usimamizi ambayo ni muhimu kwa kila moja ya vifungu vya hesabu. Njia hii ya ukaguzi ni kupitishwa wakati wa kufanya kazi maalum ambapo mkaguzi ni required kuzingatia juu ya uthibitisho wa mali na madeni. Muda mdogo sana hutumiwa katika kupima udhibiti ambao usimamizi umeweka mahali. - Unahitajika kuelezea asili na kusudi la ukaguzi wa baada ya ukaguzi Uhakiki wa baada ya ukaguzi unahusiana na ukaguzi wa kazi ya ukaguzi mwishoni mwa ukaguzi kabla ya ripoti ya ukaguzi kusainiwa. Mapitio ni kawaida kufanyika na mwenzake kuripoti kuhakikisha kwamba malengo ya ukaguzi wamekuwa kukamilika na hitimisho kufikiwa ni mkono na kutosha sahihi ushahidi wa ukaguzi. Kabla ya mwenzake kuripoti upya kazi ya ukaguzi ni kwanza kukaguliwa na meneja wa kazi. "Mfano wa utaratibu wa ukaguzi wa fedha unaohitajika ili kutambua ""matukio muhimu ya baada ya hesabu"" ni matukio ya baadaye, ambayo ni matukio mazuri na mabaya ambayo hutokea kati ya tarehe ya hesabu na tarehe ambayo taarifa za kifedha zinaruhusiwa kutolewa." Utaratibu wa ukaguzi wa madini unaoweza kutekelezwa na mwandishi wa habari kuhusu matukio ya baada ya hesabu ya hesabu ni pamoja na: Utaratibu wa ukaguzi wa usimamizi ulioanzishwa ili kuhakikisha kwamba matukio ya baadaye yanatambuliwa na kuuliza ikiwa matukio yoyote kama hayo yametokea - ambayo yanaweza kuathiri taarifa za kifedha zinazoripotiwa; Kusoma maandishi ya mikutano ya bodi ya wakurugenzi na kamati za ukaguzi uliofanyika baada ya mwisho wa kipindi cha kifedha. Kwa kusoma maandishi hayo, mwandishi wa rekodi anaweza kutambua matukio yoyote muhimu ambayo yanaweza kutokea baada ya mkutano huo, ambayo kwa kawaida yanazungumziwa katika mikutano hii, na kuchunguza taarifa za mwisho za kifedha za kati na ripoti nyingine zinazopatikana, kama vile bajeti, utabiri wa mtiririko wa fedha. Kwa kusoma taarifa hizo za kati za kifedha, mkaguzi anaweza kutambua matukio yoyote ya baadaye; Kuuliza kutoka kwa wanasheria wa shirika juu ya madai ya kisheria na madai ya kisheria dhidi ya kampuni. "Kama ilivyoelezwa katika taarifa ya awali, ""Ukiuliza kutoka kwa usimamizi ikiwa matukio yoyote ya baadaye yametokea ambayo yanaweza kuathiri taarifa za kifedha, umekamilisha ukaguzi wako wa Tinga Tinga Ltd. Umechapisha barua ya usimamizi kwa Mhasibu Mkuu ambayo inabainisha udhaifu katika udhibiti wa mauzo.""" Pesa hupokelewa kwenye kaunta, kutoka kwa wauzaji na pia kupitia posta. Msimamizi wa Hesabu wa Tinga Tinga Ltd. amekuomba mapendekezo kuhusu aina ya udhibiti ambao ungependa kuona ukifanya kazi katika mfumo wa mauzo. "Kama ilivyoelezwa katika taarifa ya kampuni ya Tinga, ""Mashine ya Tinga inapaswa kuhifadhiwa kwa usalama katika hifadhi ya fedha na inapaswa kuhifadhiwa kila siku na ripoti ya kila siku ya fedha inapaswa kuandaliwa na kuchunguzwa na afisa wa juu.""" Ripoti ya kila siku ya mkopo wa mkopo inapaswa kutayarishwa na kila mfanyabiashara kuonyesha jumla ya mkopo uliopokelewa kutoka kwa kila mteja; Ripoti ya mkopo wa mkopo inapaswa pia kuonyesha mkopo wa mkopo unaotarajiwa kulingana na hisa iliyouzwa na kiasi halisi. Msimamizi wa uuzaji anapaswa pia kukagua ripoti za fedha kila siku ili kuhakikisha kwamba wote - hisa iliyotolewa kwa ajili ya kuuza imehesabiwa; - fedha zote na hundi zilizokusanywa zinapaswa kupewa kwa mkopo kila siku. Hii inapaswa kuhifadhiwa katika salama na benki mara kwa mara; taarifa za deni zinapaswa kutumwa kwa wateja kila mwezi. Mauzo ya fedha taslimu ndani ya majengo Njia sahihi ya kurekodi mauzo yote ya fedha taslimu inapaswa kuwekwa mahali. Kwa mfano, kampuni ya fedha kuanzisha cash registers au matumizi ya risiti za fedha kurekodi mauzo yote ya fedha; Kampuni inapaswa kuajiri amana thamani cashiers ambao wanapaswa kwenda chini ya mafunzo sahihi katika - majukumu yao; - Kila siku fedha halisi inapaswa kulinganishwa na fedha inatarajiwa kama kwa mujibu wa ripoti cash register. "Kama kuna tofauti, lazima ichunguzwe na kutatuliwa; fedha zilizokusanywa zinapaswa kuhifadhiwa katika salama na kuwekwa kwenye benki, ikiwezekana kila siku; kuna lazima kuwe na hatua za usalama za kimwili kama vile matumizi ya kamera za televisheni za mzunguko uliofungwa (CCTV) na kuajiri walinzi wa usalama.""" "Kazi ya benki ya fedha zilizopokelewa zinapaswa kuhifadhiwa katika salama ya benki ya benki, inaweza kuwa muhimu kuajiri kampuni ya usalama wakati wa kusafirisha fedha kwa benki, benki inapaswa kufanywa na mtu huru kutoka kwa kazi ya cashier, masaa ya benki yanapaswa kubadilishwa ili kupunguza hatari ya usalama, na vipande vya amana ya fedha vinapaswa kutayarishwa kwa fedha zote zilizowekwa benki na kiasi kilichoandikwa katika kitabu cha fedha.""" """Hati za kazi za ukaguzi zinapaswa kuwa kamili na za kina vya kutosha ili kumwezesha mkaguzi ambaye hakuwa na uhusiano wa awali na ukaguzi kugundua baadaye kazi iliyofanywa na kuunga mkono hitimisho la mkaguzi - orodha ya faida nne ambazo mkaguzi atapata kutoka kwa karatasi za kazi zinazokidhi mahitaji ya juu ( alama nne) - kwa kila moja ya hali zilizoorodheshwa hapa chini, fomu moja ya ushahidi wa ukaguzi ni muhimu na kuelezea ikiwa ushahidi huo ni wa kuaminika na wa kutosha." Hati za kazi za ukaguzi zinapaswa kuwa kamili na za kina vya kutosha ili kumwezesha mkaguzi mwenye uzoefu ambaye hana uhusiano wa awali na ukaguzi kuhakikisha kazi iliyofanywa inasaidia hitimisho zilizopatikana. Mhakiki anapaswa kurekodi habari zote muhimu zinazojulikana kwake wakati huo, hitimisho zilizopatikana kulingana na habari hiyo na maoni ya usimamizi. Kwa nini haja ya kuandaa karatasi nzuri za kazi. Mshirika anayetoa ripoti anahitaji kujiridhisha kwamba kazi iliyopewa na yeye imekamilishwa vizuri. Hii inawezekana tu kwa kupitia karatasi za kazi za kina zilizotengenezwa na wafanyakazi wa ukaguzi ambao walifanya kazi hiyo. Hii pia husaidia katika usimamizi na ukaguzi wa kazi kufanyika na wasaidizi wa ukaguzi. Karatasi za kazi hutoa maelezo ya matatizo yaliyopatikana pamoja na ushahidi wa kazi iliyofanywa na hitimisho zilizochukuliwa kutoka hapo katika kufika kwenye hitimisho zilizopatikana. Maelezo haya pia yanaweza kutumika kama uhakika mzuri wa kumbukumbu kwa ukaguzi wa baadaye. Kuandaa karatasi za kazi huchochea mkaguzi kutumia mbinu ya utaratibu katika kazi yake, kusaidia katika mipango na utendaji wa ukaguzi katika vipindi vya fedha vya baadaye. n Kama lawsuit kwa ajili ya uzembe karatasi za kazi kutenda kama ushahidi wa kazi kufanyika. Wao ni kutumika kwa ajili ya mafunzo ya wafanyakazi wa ukaguzi. Karatasi za kazi zina mipango ya ukaguzi na ratiba za sampuli, ambazo wasaidizi wa ukaguzi, wanaweza kutaja wakati wa kufanya ukaguzi. "Utafiti wa ""Uhakika wa Audit"" unaonyesha kwamba aina ya ushahidi wa ukaguzi wa biashara ni muhimu na inahitajika kwa kila kesi, ikiwa ni ya kutosha na ya kuaminika, na kwamba aina ya ushahidi wa ukaguzi wa biashara ni muhimu kwa kila kesi." Ushahidi huu ni wa kuaminika kwa sababu hupatikana kutoka kwa mtu wa tatu huru na ni kwa maandishi. Ushahidi huo ni muhimu katika kuthibitisha kuwepo na pia kutoa ushahidi wa kushawishi kuhusu haki za umiliki wa kiasi cha deni na mdaiwa. Hata hivyo, kwa sababu ya asili ya binadamu, uthibitisho inaweza kutoa ushahidi kama huo wa kusadikisha wa usahihi ambapo usawa wa kiungo ni katika makosa kwa niaba ya chama kingine, kwa mfano. understatement ya madeni. Maelezo ya Uhakiki: Hata hivyo, ushahidi hautoshi kwa sababu habari ya ziada itahitajika, kwa mfano, kuthibitisha thamani ya usawa. Aina moja ya ushahidi wa ukaguzi wa ukaguzi itakuwa kuchunguza mazoezi ya kuchukua hifadhi kama mwisho wa kipindi cha kifedha ili kuhakikisha kwamba WIP ni sahihi mahesabu na kwamba matokeo yanaweza kutegemea. Kwa kuongezea, ni muhimu kuthibitisha kuwa kuna taratibu sahihi za kutambua hatua ya kukamilika kwa WIP. Ushahidi huu ni muhimu katika kuthibitisha kuwepo kwa hisa na pia katika kutambua hatua ya kukamilika katika kuamua tathmini. Ushahidi kupatikana kwa njia ya uchunguzi wa mchakato ni kuaminika kwa sababu ni ushahidi kupatikana na mkaguzi. Hata hivyo, haitoshi kwa sababu habari ya ziada itahitajika kupima madai mengine kama vile thamani ya WIP. Kwa mfano, mhasibu anahitaji kupata uthibitisho kwamba gharama zote zinazohusiana na WIP zimezingatiwa katika tathmini. "Mfano mmoja wa ushahidi wa ukaguzi wa madini ni kupata barua ya uwakilishi kutoka kwa usimamizi juu ya asili ya suala ambalo linaongoza kwa dhima ya dhima na pia mambo ambayo yalizingatiwa katika kuamua matibabu ya uhasibu wa ""masharti.""" Uthibitisho huu utakuwa muhimu katika kuthibitisha kama contingency imekuwa ipasavyo kushughulikiwa katika taarifa za kifedha na kama kunaweza kuwa na haja ya kuunda hifadhi. Kulingana na asili ya hali ya dharura inaweza kuwa muhimu kupata habari ya ziada. Kwa mfano, ikiwa dhima ya uwezekano inatokana na kesi ya kisheria dhidi ya kampuni, inaweza kuwa muhimu kupata uthibitisho wa kujitegemea kutoka kwa wanasheria wa kampuni juu ya matokeo ya kesi na hesabu ya dhima inayotarajiwa. Uhakika wa ushahidi wa ukaguzi wa kampuni unaohusishwa na ubora wa ushahidi wa ukaguzi unaohusishwa na usahihi wa ushahidi. Uaminifu wa ushahidi unahusu uaminifu wa chanzo cha habari yaani. "Swali la ""ni kiasi gani cha uaminifu auditor anaweza kuweka juu ya ushahidi"" inahusu umuhimu wa ushahidi katika kupima madai ya usimamizi au lengo la ukaguzi." Ushahidi uliotengenezwa na watu wa tatu hasa ni pamoja na uthibitisho wa moja kwa moja wa mabaki yaliyopatikana kutoka kwa watu hao na ushahidi wa maandishi kama vile taarifa na ankara zilizotumwa na watu hao. Uaminifu wa ushahidi uliopatikana kutoka kwa pande hizo unategemea hasa yafuatayo: Ushahidi kwa kawaida ni kwa maandishi. Ushahidi wa maandishi ni wa kuaminika zaidi kuliko ushahidi wa mdomo; Ushahidi ni kawaida kutoka chanzo huru. Hilo huongeza kutegemeka kwake. Hata hivyo, auditor lazima kuwa makini kuhakikisha kwamba mtu wa tatu ni huru ya mteja na hakuna uwezekano wa collusion. "Mfano wa ushahidi wa mtu wa tatu ni pamoja na: ""Uhakikisho wa moja kwa moja kama vile majibu ya mzunguko wa deni au vyeti vya benki na taarifa zilizopokelewa kutoka kwa wauzaji juu ya mabaki ya fedha"" - taarifa ya ushahidi ambayo wewe, kama mwandishi wa fedha, ungependa kupata na kuzingatia wakati wa kuthibitisha malipo yafuatayo yaliyofanywa na RR Paper Mills Ltd." "Mashirika ya biashara ya kimataifa ya ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Salesforce"" na ""Sales"" na ""Sales"" na ""Sales"" na ""Sales"" na ""Sales"" na ""Sales"" na ""Sales"" na ""Sales"" na ""Sales"" na ""Sales"" na ""Sales"" na ""Sales"" na "" ikiwa imepangwa vizuri kuzuia na kurekebisha taarifa zisizo sahihi za msingi. n Uendeshaji wa udhibiti wa ndani katika kipindi chote. Mhakiki hufanya vipimo vya udhibiti ili kuamua kama udhibiti huu umefanya kazi kwa ufanisi katika kipindi chote cha kifedha na unaweza kutegemea kuhakikisha rekodi za uhasibu kamili, sahihi na za kuaminika. Kwa upande mwingine, vipimo vya msingi ni vipimo vya hesabu na shughuli na taratibu nyingine kama vile ukaguzi wa uchambuzi, ambazo zinatafuta kutoa ushahidi wa ukaguzi kuhusu ukamilifu na usahihi na uhalali wa habari zilizomo katika rekodi na taarifa za kifedha. Majaribio ya msingi ni yale yaliyofanywa na wakaguzi wa madini ili kuthibitisha madai ya usimamizi. Uwepo, haki na wajibu, kutokea, ukamilifu, thamani, kipimo na uwasilishaji na ufunuo. Vipimo vya msingi ni vya aina mbili: n Utaratibu wa ukaguzi wa uchambuzi na n Vipimo vya maelezo. "Kutumia maneno ""teaming"" na ""lading"" ni matumizi mabaya ya fedha zilizopelekwa kutoka kwa wateja kwa kutumia kiasi cha fedha kutoka kwa uhamisho wa baadaye kujaza pengo lililoachwa na matumizi mabaya ya awali." Kwa mfano, mhasibu anatumia vibaya pesa zilizochukuliwa katika juma la kwanza. Kisha mkopo hutumia pesa zilizochukuliwa katika juma la pili ili kulipia hasara kutoka juma la kwanza. Mapato ya fedha kutoka wiki ya tatu ni kisha kutumika ili kufanya up up up up upungufu katika mapato ya fedha kutoka wiki ya pili. Hii inaweza kuepukwa kwa kutoruhusu mfanyakazi wa benki kushughulikia fedha zilizopokelewa na kufanya maandishi katika akaunti za wateja. Audit trail ni rekodi kushoto na mfumo wa habari ya uhasibu wa harakati katika data ya shughuli za mtu binafsi. Rekodi hii, katika fomu ya marejeo ya usindikaji wa data, hutoa kufuatilia usindikaji wa shughuli na matukio mengine yaliyoingia na kiungo. Kumbuka kwamba wakati baadhi ya mifumo ya habari ya uhasibu kutoa inayoonekana na kamili ukaguzi kufuatilia, wengine wanaweza kutoa asiyeonekana na au kukamilika kufuatilia. Kulingana na mfumo wa habari ya uhasibu, kufuatilia inaweza kuanza kutoka wakati data kuhusu tukio ni kwanza kukamatwa ndani ya mfumo hadi wakati wa utoaji wake wa mwisho katika taarifa za kifedha. Kwa mfano, kufuatilia kwa mauzo ya biashara inaweza kuwezesha kufuatilia mwendo katika data kuhusu biashara kutoka wakati mteja anapoweka agizo hadi wakati data ya biashara ni pamoja na katika akaunti sahihi ya jumla ya ledger. Rekodi za mfumo pia zinaweza kutoa kiungo kwa mizunguko mingine ya shughuli zinazohusiana. Kuendelea na mfano, mfumo unaweza kuwezesha kuunganisha shughuli maalum ya mauzo kwa shughuli zinazohusiana na kupokea fedha na shughuli za hifadhi. Mzunguko huu wa shughuli zinazohusiana inaweza kuwa na kufuatilia yao wenyewe ukaguzi. Hifadhidata za uhasibu katika mfumo wa habari ya uhasibu huanguka katika makundi manne kuu: Hifadhidata za chanzo na rekodi nyingine za kukamata data, kama vile fomu za agizo la wateja, ankara za mauzo, voucher za jarida, kadi za wakati, nk. Hifadhidata za mkusanyiko wa data (au jarida), kama vile muhtasari wa kila siku wa kupokea fedha, muhtasari wa kila wiki wa mshahara, jarida la ununuzi wa kila mwezi, nk. Kwa mfano, akaunti za kupokea, rekodi ya vifaa, rekodi ya jumla, rekodi ya taarifa za kifedha. Ahadi ni makubaliano ya kufanya shughuli fulani wakati fulani katika siku zijazo chini ya hali fulani. Kwa hiyo, ahadi ya mtaji inahusisha kesi ambapo kampuni imehusika kununua mali ya kudumu au kununua vitu vinavyohitaji mtiririko mkubwa wa fedha. Kampuni zinahitajika na viwango vya kimataifa vya ripoti za kifedha kufunua katika taarifa zao za kifedha kiasi cha mikataba ya gharama za mtaji, kwa kadiri ambayo haijawekwa, na kiasi cha gharama za mtaji zilizoidhinishwa na wakurugenzi ambao hazijawekwa. Unahitaji kujadili jinsi ungeweza kuthibitisha takwimu za ahadi za mtaji katika maelezo ya taarifa za kifedha - mkurugenzi wa fedha anapaswa kupata ratiba ya ahadi zote za mtaji kutoka kwa usimamizi. "Kama ""mfano"" wa matumizi ya fedha, kwa mfano, kwa ajili ya matumizi ya fedha za umma, kwa mfano, kwa ajili ya matumizi ya fedha za umma, kwa mfano, kwa ajili ya matumizi ya fedha za umma, kwa mfano, kwa ajili ya matumizi ya fedha za umma, kwa mfano, kwa ajili ya matumizi ya fedha za umma." kujenga kiwanda kipya. Katika kesi hii, itabidi kuangalia kwamba kiasi kilichojumuishwa katika ahadi za mtaji ni kiasi cha jumla kilichoruhusiwa chini ya kiasi kilichojumuishwa katika mali ya kudumu - mwishoni mwa mwaka; - itabidi kulinganisha ahadi za mtaji za mwaka huu na mwaka uliopita na kuzingatia kama mabadiliko ni ya busara. Thamani ya ahadi za mtaji inaweza kubadilika, kwa kuwa itaathiriwa na kiwango cha jumla cha matumizi ya mtaji na miradi yoyote mikubwa; Mhakiki anapaswa kupata barua ya uwakilishi kutoka kwa usimamizi ili kuthibitisha kwamba ahadi zote zimefunuliwa. Kwa kuzingatia kazi hii, nitafikia mkataa ikiwa ahadi za mtaji zimetajwa kwa haki katika taarifa za kifedha - Taja mambo ya msingi ya kifungu cha wigo wa ripoti ya ukaguzi ( alama 4): Eleza jinsi wakaguzi wanavyofanya tofauti kati ya majukumu yao na wale wa wakurugenzi kuhusiana na taarifa za kifedha. "Kama ilivyoelezwa katika makala ya kwanza ya makala hii, ""Mtazamo wa Uhakika"" ni ""Mtazamo wa Uhakika"" na ""Mtazamo wa Uhakika"" ni ""Mtazamo wa Uhakika"" na ""Mtazamo wa Uhakika"" ni ""Mtazamo wa Uhakika"" na ""Mtazamo wa Uhakika"" ni ""Mtazamo wa Uhakika"" na ""Mtazamo wa Uhakika"" ni ""Mtazamo wa Uhakika"" na ""Mtazamo wa Uhakika"" ni ""Mtazamo wa Uhakika.""" Wakati mteja ana udhibiti wa ndani wa kutosha. Ambapo hakuna udhibiti ni vigumu kutumia mbinu ya sampuli kwa sababu ya ongezeko la makosa inatarajiwa. Idadi ya watu wanaochunguzwa lazima iwe sawa katika umuhimu. Wakati idadi si homogeneous si inawezekana kuchagua sampuli mwakilishi; Vitu lazima kutambuliwa kando kwa hivyo nambari mfululizo ni muhimu. Hii itasaidia mchakato wa uteuzi wa sampuli; Matarajio ya makosa lazima yawe ya chini, yaani. Mfumo wa udhibiti wa ndani lazima uwe wa kuaminika. Wakati makosa inatarajiwa ni ya juu, ni sahihi kutumia sampuli mbinu, na pia inajulikana kama sampuli ya kihukumu, ambayo inahusisha kutumia uzoefu na maarifa ya biashara ya wateja na hali ya kuchagua na kupima sampuli bila zana yoyote ya hisabati au takwimu. Mkaguzi haitegemei nadharia ya uwezekano na inahitaji matumizi ya uamuzi katika kufanya maamuzi ya sampuli. Faida za sampuli ya hukumu - Inaeleweka vizuri na kusafishwa na uzoefu; Fursa ya kuleta utaalam na maarifa katika kucheza katika kuchagua na kupima sampuli Hakuna maarifa maalum ya takwimu inahitajika. Mhakiki hutumia uamuzi wake katika kufanya - maamuzi ya sampuli. Hakuna wakati uliopotea juu ya mitambo ya zana za takwimu. Wakati zaidi hutumiwa katika ukaguzi wa vitengo vya sampuli na chini juu ya ufundi wa kujenga sampuli na kuhesabu athari za hisabati za matokeo yaliyopatikana. Si kisayansi, haifanyi msingi thabiti wa ulinzi, yaani, ni vigumu kuhalalisha kwa nini - mtu alichagua vitu fulani na kuacha vingine. Sampuli zisizo na thamani na kubwa huchaguliwa. Hii ni kwa sababu katika juhudi za kupunguza hatari ya sampuli, mkaguzi anajaribu kuchagua vitu vingi iwezekanavyo, kinyume na sampuli ya takwimu ambapo ukubwa wa sampuli huamuliwa kwa usahihi kwa kutumia nadharia ya uwezekano. Sampuli zinaweza kuwa si mwakilishi wa idadi ya watu na matokeo hayawezi extrapolated kwa idadi ya watu. - Hatari ya upendeleo wa kibinafsi katika uteuzi wa sampuli. Random uteuzi mbinu Random sampuli kwa kutumia random idadi meza au matumizi ya kompyuta kuchagua vitengo sampuli. Hakuna upendeleo katika uteuzi wa sampuli. Hukumu haitumiki katika uteuzi wa sampuli; sampuli iliyochaguliwa ni mwakilishi wa idadi ya watu kwa sababu kila kitengo katika idadi ya watu kina nafasi sawa ya kuchaguliwa. Njia hiyo haimpe mkaguzi nafasi ya kutumia uamuzi katika uteuzi wa sampuli. Uamuzi ni sehemu muhimu ya mchakato wa ukaguzi ambayo inatoa mtafiti nafasi ya kuchagua vitu ambavyo vitamwezesha kutimiza malengo yake ya ukaguzi. III) uteuzi utaratibu- ambayo idadi ya vitengo sampuli katika idadi ya watu ni kugawanywa kwa ukubwa wa sampuli kutoa sampuli umbali. Kwa mfano, baada ya kuamua hatua ya kuanzia katika 50 ya kwanza, kila kitengo cha sampuli cha 50 huchaguliwa. Wakati wa kutumia sampuli ya utaratibu, auditor itabidi kuamua kwamba vipimo vya sampuli ndani ya idadi ya watu si muundo ni njia ambayo vipimo vya sampuli inalingana na muundo maalum katika idadi ya watu. Njia hiyo huondoa upendeleo katika uteuzi wa sampuli. Sampuli iliyochaguliwa inaweza kuwa si mwakilishi wa idadi ya watu katika hali ambapo vitu ndani ya idadi ya watu kufuata muundo fulani. Kwa hivyo, uteuzi wa bidhaa ya n unaweza kusababisha sampuli iliyo na bidhaa zinazofanana na kwa hivyo sio mwakilishi wa idadi nzima ya watu. kampuni yako ya wahasibu imekuwa wakaguzi wa Leather Merchants Limited, kampuni inayouza bidhaa za ngozi mbichi na nusu-imalizika kwa masoko ya Ulaya na Asia. Kampuni imeamua kuanzisha mfumo wa kompyuta wa kina ili kusimamia kazi zake za uhasibu na utawala. ) Kuelezea matatizo ya vitendo wewe ingekuwa kukutana kama mhasibu kama matokeo ya mapendekezo ya kuanzishwa kwa mfumo wa uhasibu kompyuta. (b) Kuelezea jinsi unavyoweza kushinda ugumu uliotajwa katika (a) hapo juu (maraka 5) Kutambua na kuelezea faida ambazo kampuni itapata kutokana na kuanzisha mfumo wa uhasibu wa kompyuta (maraka 5) (Jumla: alama 20) Unahitaji kuelezea mambo muhimu ya mchakato wa mipango ya ukaguzi wa taarifa za kifedha zinazozalishwa kupitia mifumo ya kompyuta. Mpango inahusu kuendeleza mkakati wa jumla na mbinu ya kina kwa ajili ya asili inatarajiwa, wakati na upeo wa ukaguzi. Mhakiki anapaswa kupanga kazi yake ili kuwezesha kufanya ukaguzi mzuri kwa njia ya ufanisi na kwa wakati. Katika kuendeleza mkakati mkaguzi kwanza haja ya kupata uelewa mzuri wa biashara ya wateja. Ili kupata uelewa huu, mwandishi wa hesabu atahitaji kujadili na usimamizi wa kampuni, kusoma machapisho husika kuhusu sekta, pamoja na vyanzo vingine vya habari. Taarifa hii itasaidia mwandishi wa hesabu kutambua maeneo ya hatari ambayo yanaweza kuathiri taarifa za kifedha; kulingana na uelewa wa mteja mwandishi wa hesabu atahitaji kuamua mahitaji ya wafanyakazi kwa ajili ya kazi. Hii inahusisha kuamua ni watu wangapi watahitajika kwenye kazi na kiwango chao cha uzoefu. Pia ingekuwa muhimu kuamua haja ya wataalamu kusaidia katika kutekeleza kazi hiyo. Katika hatua hii itakuwa muhimu kutathmini kama kuna haja ya kuhusisha wataalamu wa IT katika - kutekeleza kazi; kutafuta kupata uelewa wa awali wa mteja wa uhasibu na mfumo wa udhibiti wa ndani. Ni muhimu hasa kutambua kiwango cha kompyuta ya shughuli za kampuni. Hii itasaidia mkaguzi katika kuamua kama kuna haja ya kuhusisha wataalamu wa IT na mbinu ya kupitishwa kama vile haja ya kutumia CAATS; mkaguzi anapaswa kuzingatia jinsi mazingira ya CIS huathiri ukaguzi. Kwa kuwa matumizi ya kompyuta hubadilisha usindikaji, kuhifadhi na mawasiliano ya habari za kifedha na inaweza kuathiri uhasibu na ICS zinazotumiwa na shirika, mkaguzi anapaswa kuzingatia jinsi hii itaathiri taratibu za ukaguzi zinazopaswa kufanywa; wakati CIS ni muhimu, mkaguzi anapaswa pia kupata uelewa wa mazingira ya CIS na kama inaweza kuathiri tathmini ya hatari za asili na kudhibiti; Kuunda meza ya muda wa kazi inayoonyesha tarehe za kuanza zilizopangwa na tarehe muhimu za kukamilika. Hizi hutofautiana kutoka hali hadi hali lakini mtu angetarajia kupata maelezo ya maamuzi muhimu yaliyotolewa kuhusiana na usimamizi wa kampuni. - maelezo ya idhini ya ununuzi wa mali muhimu au kufanya miradi muhimu; - maelezo ya idhini ya bajeti na utabiri mwingine; - maelezo ya tathmini ya wakurugenzi wa utendaji wa kampuni; - majina yoyote muhimu au kujiuzulu kwa wafanyakazi muhimu; """Mafunguo muhimu ya biashara yaliyofanywa kama vile idhini ya mikakati ya biashara ambayo itafanywa na kampuni, maelezo ya idhini ya kupata fedha za mtaji wa kazi kama vile kupata na overdraft, maamuzi ya kufuta mali, maelezo ya hatua zilizochukuliwa katika kesi ya udanganyifu ulioripotiwa."