KPMG Training Academy

Audit intern

S ne cunoatem
Cristina
Guu,
FCCA, DipIFR

Calificri:
-

Membru senior ACCA (Association of Chartered Certified Accountants) Marea Britanie

Diploma n Raportare Financiar Internaional (DipIFR) ACCA Marea Britanie
Membru al Corpului Experilor Contabili i Contabililor Autorizai din Romnia (CECCAR)
Membru al Camerei Auditorilor Financiari din Romnia (CAFR),
Diplom de licen, Facultatea de Contabilitate i Informatic de Gestiune, Academia de Studii
Economice, Bucureti;

Experien:

Manager, Advisory
Head of KPMG Training
Academy
KPMG Romania
cristinagutu@kpmg.com

Cristina s-a alturat echipei KPMG ca Manager al KPMG Training Academy dup ce s-a specializat n
furnizarea de programe de training pentru profesionitii din domeniul financiar-contabil lucrnd timp de 8 ani
pentru una dintre cele mai mari companii de training europene.
Cristina mbin cu succes experiena practic ctigat pe parcursul multiplelor misiuni de audit i
consultan financiar la care a participat, cu livrarea serviciilor profesionale de training astfel nct
programele de training pe care le livreaz s fie foarte practice i interactive.
Aria sa de expertiz acoper programe de training n domeniul contabilitii, raportrii financiare (standarde
romneti ct i internaionale:IFRS) i auditului, att pentru calificarea profesional ACCA ct i programe
deschise i adaptate nevoilor companiilor din diverse industrii.
Livreaz cu uurin programe de training att n limba romn ct i n limba englez.
Timp de 6 ani (2010-2016), a reprezentat cu succes comunitatea ACCA din Romnia n Adunarea
Internaional ACCA (ACCA International Assembly), organism care contribuie la formularea i dezvoltarea
strategiei Consiliului ACCA (ACCA Council).
Cristina este de asemenea membr a ACCA Global Forum for Corporate Reporting, al crui rol este s
influeneze dezvoltarea raportrii financiare i non-financiare la nivel internaional. Forumul ii propune s
identifice i s evalueze diferite metode prin care raportarea financiar s adauge valoare i s vin n
sprijinul investitorilor, mediului de afaceri i publicului. Forumul este preocupat de asemenea de problemele
si provocrile generate de adoptarea standardelor internaionale de raportarea financiare la nivel global

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

Agenda
1

Introducere

Standardele Internaionale pentru Practica

Profesional a Auditului Intern

Evaluarea Funciei de Audit Intern

Recapitulare

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

Obiectivele cursului
nelegerea conceptului de audit intern

Familiarizarea cu standardele de audit intern

nelegerea abordrii misiunilor de audit intern

nelegerea modalitii de efectuare a evalurii Funciei de Audit Intern

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

Auditul intern diferena de nelegere

Cum este privit
auditul intern
de ctre
conducerea
Companiei

Cum este privit auditul intern de

ctre departamentele auditate

Cum trebuie s fie auditul

intern

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

Ce este auditul intern?

Conform Standardelor Internationale, auditul intern este
o activitate independent de asigurare obiectiv i
de consiliere, destinat s adauge valoare i s
mbunteasc activitile organizaiei.

Auditul intern ajut organizaia n ndeplinirea

obiectivelor sale printr-o abordare sistematic i
metodic care evalueaz i mbuntete eficacitatea
proceselor de management al riscurilor, control i
guvernan.

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

Rolul de asigurare: cadrul de guvernare al afacerii

Risc
Prima linie de aprare - operaiunile

Operaiunile
afacerii

afacerii

Procese operaionale, risc de

proiect i activitate de control,
monitorizarea performanei
organizaiei

Consiliul de
Administraie

Risc
A doua linie de aprare - funciile de

supraveghere

Funcii de supervizare corporate i

sectoriale

Planificarea afacerii, stabilirea

politicilor i procedurilor, supervizare funcional - financiar,
mediu, sanatate si siguranta, IT

Subcomitete
ale
Consiliului de
Administraie

Risc
A treia linie de aprare - auditul

intern, auditul extern i alte

funcii similare

Audit intern
i extern

Monitorizarea conformitii i
furnizarea de provocare
independent i siguran

Comitete
Executive

Comitet de
Audit
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International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

Rolul de consiliere: mbuntirea activitii

Misiunile de consiliere:
au caracter consultativ
se desfoar la cererea expres a beneficiarului
sunt caracterizate de o relaie de parteneriat ntre audit
i clieni

Care sunt / pot fi clienii auditului intern?

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

Codul de etic
Scop: promovarea unei culturi bazate pe etic n profesie
Aplicabilitate: persoane & instituii care presteaz servicii de audit intern

Principii

Reguli de conduit

1.
1

Integritate

1.1. lucreaz cu onestitate, diligen i responsabilitate

1.2. urmresc litera legii
1.3. nu particip n cunotin de cauz la activiti ilegale sau care pot discredita
profesia sau organizaia
1.4.respect i contribuie la atingerea obiectivelor etice ale organizaiei

2.
2

Obiectivitate

2.1. nu particip la aciuni care le pot prejudicia obiectivitatea

2.2. nu particip la aciuni care le pot prejudicia judecata profesional
2.3. raporteaz fapte materiale care, n caz de neraportare, ar distorsiona
raportarea activitii revizuite

3.
3

Confidenialitate

3.1. sunt prudeni n utilizarea i protejarea informaiilor obinute

3.2. nu folosesc informaia obinut n beneficiul personal

4.
4

Competen

4.1. i asuma activiti pentru care au competenele i cunotinele necesare

4.2. i desfoar activitatea n conformitate cu cerinele Standardelor
Internaionale
4.3. i dezvolt n mod continuu capabilitile, precum i eficiena i calitatea
muncii

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

Abordarea auditului intern

Are la baz standarde

Planificat pe baza riscurilor
Metodologie documentat i riguroas

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

10

Agenda
1

Introducere

Standardele Internaionale pentru Practica

Profesional a Auditului Intern

Evaluarea Funciei de Audit Intern

Recapitulare

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

11

Scopul standardelor

furnizeaz principiile de baz care reprezint practica auditului

intern

furnizeaz un cadru general de realizare i susinere a unei game

largi de audituri interne care genereaz plus-valoare

furnizeaz un cadru de referin pe baza cruia se evalueaz

rezultatele auditului intern

stimuleaz mbuntirea proceselor i a operaiunilor organizaiei

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

12

Tipuri de standarde de audit intern (1/2)

Standarde de calificare
- seria 1xxx
- prezint caracteristicile organizaiilor i participanilor care desfoar activiti
de audit intern

Standarde de performan
- seria 2xxx
- descriu tipul activitilor de audit intern i ofer criterii calitative pentru
evaluarea rezultatele

ndrumri practice
- detaliaz i explic standardele de audit intern
2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

13

Tipuri de standarde de audit intern (2/2)

Standarde de performan

Standarde de calificare
1000 Scop, autoritate i responsabiliti

2000 Conducerea activitii de audit intern

1100 Independen i obiectivitate

2100 Tipul activitii

1200 Competen i contiinciozitate profesional

2200 Planificarea misiunilor

1300 Programul de asigurare i mbuntire a calitii

2300 Realizarea misiunilor

2400 Comunicarea rezultatelor
2500 Monitorizarea stadiului misiunii
2600 Comunicare acceptrii riscurilor

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

14

Standarde de calificare 1000 Scop, autoritate i

responsabiliti
Carta de
Audit Intern

- n concordan cu Definiia Auditului Intern, Codul de Etic i Standarde

- revizuit periodic de ctre CAE (Chief Audit Executive)
- aprobat de ctre conducere i consiliu

- definete scopul, autoritatea i responsabilitile

- stabilete poziia n cadrul Companiei
- definete subordonarea CAE (funcional i administrativ)
- stabilete accesul la nregistrri, personal i proprieti fizice relevante pentru derularea misiunilor
- definete sfera de cuprindere a activitii de audit intern
- definete tipul misiunilor de asigurare i de consiliere

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

15

Standarde de calificare 1100 Independen i

obiectivitate (1/2)
Independen

1110 Independena organizaional CAE subordonat

consiliului de administratie
1111 Interaciune direct cu consiliul

Obiectivitate

1120 Obiectivitate individual atitudine imparial i

evitarea conflictelor de interese

Ameninrile:
la nivel de auditor intern, misiuni de audit,
funcii i organizaii.

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

16

Standarde de calificare 1100 Independen i

obiectivitate (2/2)

Conflicte de interese
Limitarea scopului

1130 Ameninri la adresa independenei i a obiectivitii

Restricionarea accesului
Limitarea resurselor

Auditorii nu efectueaza misiuni de asigurare pentru activiti pe care le-a efectuat

n decursul ultimului an.

Auditorii pot desfura misiuni de consultan, cu condiia ca potenialul conflict

de interese s fie anunat entitii consiliate.

Misiunile de asigurare privind funcii n responsabilitatea CAE trebuie supervizate

de un ter din afara activitii de audit intern.

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

17

Standarde de calificare 1200 Competen

i contiinciozitate profesional
1210 Competen

auditorii interni trebuie s dein cunotinele, abilitile i celelalte

competene necesare exercitrii responsabilitilor lor individuale
funcia de audit intern n mod colectiv trebuie s dein sau s
dobndeasc cunotinele, abilitile i celelalte competene necesare
exercitrii responsabilitilor sale
CAE obine asisten extern n misiunile de asigurare dac auditorii
interni nu posed cunotinele necesare
auditorii interni trebuie s poat identifica riscul de fraud
auditorii interni au cunotine suficiente cu privire la riscurile i
controalele IT
CAE refuz misiunile de consiliere dac auditorii interni nu posed
cunotinele necesare

1220 Contiinciozitate
profesional

exercitarea activitii cu pruden i pricepere

nu implic inadmisibilitatea erorilor
auditorii manifes vigilen cu privire la riscurile semnificative care ar
putea s afecteze obiectivele, operaiunile i resursele

1230 Dezvoltare
profesional continu

auditorii i mbuntesc cunotinele i alte competene necesare

prin dezvoltare profesional continu

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

18

Standarde de calificare 1300 Programul de

asigurare i mbuntire a calitii (1/2)
CAE dezvolt i menine programul de asigurare i mbuntire a
calitii, care cuprinde toate sferele activitii de audit intern.
Evaluri

Tipuri

1311
Evaluri
interne

Modaliti

monitorizare continu a activitii

autoevaluri periodice sau evaluri
efectuate de ctre o persoan din
cadrul Companiei care posed
suficiente cunotine despre audit
intern

1312
Evaluri
externe

minim o data la cinci ani, de ctre un

evaluator calificat independent sau de
ctre o echip de evaluare din afara
organizaiei

supervizarea misiunilor
conformitatea cu liste de verificare i proceduri
(ex. manualul de audit)
feedback prin chestionarea clienilor i altor
factori interesai
verificarea foilor de lucru pe timpul misiunilor
de ctre personal auditor adecvat care nu este
implicat n misiune
bugete ale misiunii, realizarea planului de audit
analiza altor indicatori de performan (durata
misiunii, recomandri acceptate)
evalurile externe pot fi sub forma unei
evaluri complete externe sau autoevaluare cu
validare independent extern

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

19

Standarde de calificare 1300 Programul de

asigurare i mbuntire a calitii (2/2)
1320 Raportarea rezultatelor programului de asigurare i mbuntire a calitii
ctre management i consiliu

1321 Utilizarea meniunii n conformitate cu Standardele Internaionale pentru

Practica Profesional a Auditului Intern
doar dac rezultatul programului de asigurare i mbuntire a
calitii susine aceast afirmaie

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

20

Standarde de performan
Care sunt?

2000 Conducerea activitii de audit intern

Planificarea i coordonarea activitii de audit intern

2100 Tipul activitii

Planificarea misiunilor de audit intern

2200 Planificarea misiunilor

Executarea misiunilor de audit intern

2300 Realizarea misiunilor

Scop

Comunicarea cu entitatea auditat

2400 Comunicarea rezultatelor

Urmrirea implementrii recomandrilor

2500 Monitorizarea stadiului misiunii

Gestionarea riscurilor asumate

2600 Comunicarea acceptrii riscurilor

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

21

Standarde de performan 2000 Conducerea

activitii de audit intern (1/3)
2010 - Planificare

2020 Comunicare i
aprobare

- CAE stabilete un plan bazat pe riscuri; ine cont

de riscurile din organizaie i de apetitul la risc
- document formal: evaluarea riscurilor
- frecven: anual
- CAE comunic ctre conducerea superioar si
consiliu: planificarea auditului intern (planul de
audit) i necesarul de resurse, inclusiv impactul
unor resurse limitate

2030 Managementul
resurselor

- CAE se asigur c resursele de audit intern sunt

potrivite, suficiente i alocate corespunztor pentru
realizarea planului de audit

2040 Politici i
proceduri

- CAE stabilete politici i proceduri care s

reglementeze activitatea de audit intern

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
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Document Classification: KPMG Confidential

22

Standarde de performan 2000 Conducerea

activitii de audit intern
2050 Coordonare

- CAE coordoneaz activitatea cu ali furnizori de

servicii de audit i consultan, att interni, ct i
externi

2060 Raportare ctre

conducere i consiliu

- CAE raporteaz periodic conducerii superioare i

consiliului cu privire la scopul, autoritatea,
responsabilitatea si stadiul de realizare al planului
de audit
- raportarea include: principalele riscuri i controale,
inclusiv riscul de fraud, probleme de guvernan
corporativ

2070 Furnizor de
servicii extern i
responabilitatea
organizaiei cu privire la
auditul intern

- n cazul externalizrii serviciului de audit intern,

conducerea organizaiei trebuie s fie
rspunztoare pentru organizarea eficient a
activitii de audit intern

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

23

Standarde de performan 2000 Conducerea

activitii de audit intern (3/3)
P
L
A
N
I
F
I
C
A
R
E
A

S
T
R
A
T
E
G
I
C

identificarea obiectivelor organizaiei

stabilirea universului de audit
identificarea riscurilor asociate
evaluarea riscurilor
prioritizarea auditurilor/zonelor auditabile pe baza analizei riscurilor
stabilirea frecvenei auditului
alocarea unei rezerve pentru activiti neprevzute sau alte activiti
(misiuni ad-hoc, verificarea implementrii recomandrilor etc.)
stabilirea resurselor necesare
finalizarea i aprobarea planului de audit

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

24

Standarde de performan 2100 Tipul activitii

2110 Guvernan

2120 Managementul
riscurilor

2130 Control

- evaluare i recomandri pentru mbuntirea

guvernanei organizaiei
- evaluare design, implementare i eficiena
obiectivelor etice
- evaluare guvernan IT i suportul acesteia n
vederea atingerii strategiei i obiectivelor
organizaiei
- evaluare i mbuntire a proceselor de
management al riscurilor
- evaluare expunere la riscuri
- evaluare posibilitate apariie fraud
- asistare organizaie n meninerea unui cadru de
control intern adecvat, n corelaie cu riscurile
identificate

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

25

Standarde de performan Etapele misiunii de audit

2500

2400

Monitorizarea progresului
urmrirea recomandrilor

Planificarea
pregtirea misiunii

Comunicarea rezultatelor
raportarea

Testarea
activitatea la fata locului

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

2200

2300

26

Standarde de performan 2200 Planificarea misiunilor

Evaluare preliminar a
riscurilor
Probabilitatea de erori /
fraude

Obiectivele activitii
Riscurile activitii
Perspectiva de
mbuntire

Definit pentru a atinge

obiectivele
Tine cont de sisteme,
nregistrri, personal
implicat, active relevante

n funcie de
complexitatea misiunii,
obiective, contrngerile
de timp, resursele
disponibile

Individual pentru fiecare

misiune
Detaliaz procedurile
Revizuit si aprobat

Care este rolul programului de lucru?

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
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Document Classification: KPMG Confidential

27

Standarde de performan 2300 Realizarea misiunilor

Auditorii interni analizeaz, evalueaz i documenteaz informaii
suficiente pentru atingerea obiectivelor misiunii.

Misiunile de audit sunt supervizate pentru a se asigura atingerea

obiectivelor. Supervizarea este formalizat.
Responsabilitatea final o are CAE.

Cum se face supervizarea?

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

28

Probele de audit
Care sunt probele
de audit?

Declaraii rspuns la interviuri i chestionare

Documentare contracte, nregistrari contabile,
documente suport
Fizice fotografii
Analitice recalculri, comparaii

Cum se obin
probele de audit?

Examinare fizic a documentelor

Interviuri
Confirmare
Proceduri analitice

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Document Classification: KPMG Confidential

29

Reguli de bune practici

Munca se documenteaz n foi de lucru
Foile de lucru sunt suficient de clar
ntocmite pentru a permite identificarea
scopului lor, a procedurilor efectuate i a
concluziilor
Foile de lucru sunt referanate la programul
de audit

Foile de lucru sunt revizuite

Foile de lucru stau la baza ntocmiri

raportului de audit
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Document Classification: KPMG Confidential

30

Standarde de performan 2400 Comunicarea

rezultatelor
CUI se comunic?

CUM se comunic?

CE se comunic?
rezultatele misiunii
obiectivele misiunii
riscuri i controale
limitrile scopului
concluzii
recomandri
plan de aciune
opinie

entitatea auditat
conducerea superioar
alte pri interesate, cu acordul CAE sau
al conducerii superioare

clar
concis
obiectiv
constructiv
complet
la timp

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

31

Raportul de audit coninut

Concluzii i Opinie
Introducere (denumirea misiunii, tipul de audit, baza legal a misiunii) i sumarul executiv
Datele de identificare a misiunii
Echipa de audit
Activitatea auditat
Durata misiunii de audit
Perioada auditat
Persoanele contactate n timpul misiunii
Modul de desfurare al misiunii
Tehnicile de audit utilizate (eantionare, proceduri analitice etc.)
Documente utilizate n cursul misiunii
Materiale ntocmite n cursul misiunii de audit intern
Obiectivele misiunii
Constatrile i recomandrile auditorilor
Activitatea auditat i informaii sintetice cu privire la aceasta
Recomandrile misiunilor anterioare neimplementate sau parial implementate
Constatrile i recomandrile
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32

Opinia
Standard 2410.A1 - Comunicarea final a rezultatelor misiunii trebuie
s conin, acolo unde este cazul, opinia auditorilor interni i/sau
concluziile acestora.
Opinia sau concluzia emis trebuie s aib n vedere ateptrile
conducerii superioare, consiliului i altor factori interesai i s fie
susinut de informaii suficiente, sigure, relevante i utile.
Opiniile la nivelul unei misiuni pot consta n stabilirea unui rating,
concluzii sau alte descrieri ale rezultatelor. O astfel de misiune poate
avea n vedere controlul cu privire la un anumit proces, risc sau
departament. Formularea unor astfel de opinii presupune analiza
rezultatelor misiunii i a importanei acestora.

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33

Standarde de performan 2500 Monitorizarea

stadiului misiunii
definirea

timpului

de

rspuns

la

recomandri
evaluarea rspunsului primit

urmrirea implementrii
recomandrilor
executarea unei misiuni de urmrire

escaladarea nenelegerilor la nivele

superioare de management

se definete n Carta de Audit Intern

se determin dac rezultatele obinute
sunt cele ateptate sau dac conducerea
superioar sau consiliul i-au asumat
riscul neimplementrii recomandrilor
CAE stabilete natura, durata i
amploarea urmririi recomandrilor n
funcie de:
o semnificaia observaiilor i a
recomandrilor
o efort vs. cost pentru corectarea
situaiilor identificate
o impactul eurii implementrii
recomandrii
o complexitatea aciunilor corective
o durata de timp necesar
se documenteaz corespunztor

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34

Standarde de performan 2600 Comunicarea

acceptrii riscurilor
n situaia n care CAE consider ca management-ul structurii
auditate accept un nivel al riscurilor inacceptabil pentru
organizaie, se urmeaz urmtoarea ordine de escaladare:
1. conducerea superioar (conducerea organizaiei)
2. consiliul

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35

Agenda
1

Introducere

Standardele Internaionale pentru Practica

Profesional a Auditului Intern

Evaluarea Funciei de Audit Intern

Recapitulare

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36

Programul de mbuntire i asigurare a calitii (1/3)

CAE dezvolt i menine programul de asigurare i mbuntire a
calitii, care cuprinde toate sferele activitii de audit intern.

CAE implementeaz procesele de audit intern ntr-o asemenea manier nct s:

fie conforme cu Definiia Auditului Intern, Codul de Etic i Standardele
fie efective i eficiente
aduc valoare adugat Companiei

Procesele includ:
supervizare
evaluri interne periodice
monitorizarea permanent a calitii
evaluri externe periodice

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37

Programul de mbuntire i asigurare a calitii (2/3)

Programul de mbuntire i asigurare a calitii
Evaluri interne
1
Monitorizare
continu a activitii
de audit intern

Evaluri externe

3
Evaluare intern
periodic

Evaluare intern cu
validare extern
independent

Evaluare extern de
ctre un evaluator
independent

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38

Programul de mbuntire i asigurare a calitii (3/3)

Evalurile interne presupun:

monitorizarea activittii de audit intern

evaluri interne periodice, efectuate de o persoan independent de Funcia de Audit
Intern, dar care s dein suficiente cunotine cu privire la practicile de audit intern

CAE este responsabil cu gestionarea relaiei cu evaluatorul intern independent si

punerea la dispoziia acestuia a tuturor informaiilor necesare efecturii unei evaluri
interne eficiente.

Evalurile externe presupun:

angajarea unei echipe special dedicate pentru

evaluarea extern
gestionarea eventualelor constrangeri bugetare
de ctre CAE

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Monitorizarea continu (1/2)

Dup cum este descris in Manualul evalurii calitii emis de ctre Institutul Auditorilor Interni,
monitorizarea continu se poate face cu ajutorul Ciclului Deming:

Plan (planificare)

Do (implementare)

Act (aciune)

Check (monitorizare)

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Monitorizarea continu (2/2)

Plan
(planificare)

Do
(implementare)

Efectuare misiune
Folosire liste de verificare, modele de lucru,
instrumente de lucru etc.
Colectare date

Check
(monitorizare)

Act (aciune)

Stabilirea standardelor pentru misiunile de

audit intern
Pregtire liste de verificare: planificare, minute
ntlniri, proceduri finalizare misiune
Pregtire modele documente de lucru: matrice
riscuri i controale, planificarea testelor,
documentarea proceselor
Pregtire instrumente de lucru: analiza date,
eantionare
Pregtire model raportare

Luare de msuri corective

Consolidare standarde prin comunicare i
training
Revizuire liste de verificare, modele de lucru,
instrumente de lucru etc.

Verificare realizare standarde versus

planificare standarde de departament
Confirmare folosire liste de verificare, modele
de lucru, instrumente de lucru
Documentare revizuire misiune de audit
nregistrare, raportare i analiz rezultate

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Evaluri interne periodice

Scopul evalurilor interne periodice este de a:
evalua conformitatea cu Carta de Audit Intern, Definiia Auditului Intern, Codul de
Etic, Standardele, cerine legislative
evalua capabilitatea Funciei de Audit Intern de a satisface nevoile principalilor
beneficiari ai rezultatelor Funciei

Rezultatele evalurii se formalizeaz ntr-un document care este

prezentat Comitetului de Audit / Consiliului de Administraie.
Recomandrile se implementeaz i evoluia implementrilor este
urmrit i raportat Comitetului de Audit / Consiliului de
Administraie.

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42

Evaluare intern cu validare extern independent (1/4)

Conform Standardului 1300 Programul de asigurare i
mbuntire a calitii, Standardul 1312 Evaluri externe,
evalurile externe se efectueaz minim odata la cinci ani.

Evaluarea intern este fcut / coordonat de ctre CAE i se efectueaz n cadrul

Companiei de ctre o echip intern de evaluare.

Activitile desfurate de echipa intern de evaluare sunt:

planificarea evalurii, inclusiv pregtirea documentaiei de ntocmit n timpul
evalurii
desfurarea activitii de evaluare a Funciei de Audit Intern
identificarea ariilor de mbuntire i propunerea de recomandri
raportarea rezultatelor

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43

Evaluare intern cu validare extern independent (2/4)

ntreaga documentaie produs n timpul evalurii interne este pus la dispoziia
evaluatorului extern.
Evaluatorul extern independent valideaz evaluarea intern prin:
revizuirea documentaiei care i-a fost pus la dispoziie
refacerea anumitor teste (pe baz de eantion)
desfurarea de interviuri de validare (cu management-ul Companiei i auditori
interni)
revizuirea raportului ntocmit de ctre echipa intern de evaluare
n alegerea evaluatorului extern independent, CAE se consult cu managementul executiv
al Companiei.
CAE este responsabil cu meninerea legturii cu evaluatorul extern independent, cu
furnizarea ntregii documentaii relevante i a explicaiilor adiionale necesare.
CAE va facilita accesul evaluatorului extern independent la membrii relevani ai Companiei
pentru stabilirea interviurilor.
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44

Evaluare intern cu validare extern independent

(3/4)
Evaluatorul extern independent trebuie s demontreze competene pe urmtoarele arii,
conform Standardului 1312:
audit intern
procesul de evaluare extern

Cum este acumulat

experiena relevant pe
care evaluatorul trebuie
sa o demonstreze?

misiuni similare anterioare

evaluarea altor companii aparinnd
aceleiai industrii
evaluarea altor companii similare ca
mrime
apartenena la organisme profesionale
relevante etc.

n cazul unei echipe de evaluare extern, echipa n ansamblul su trebuie

sa demonstreze toate competenele menionate mai sus i nu fiecare
membru luat individual.
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45

Evaluare intern cu validare extern independent

(4/4)
Evaluatorul extern este independent dac:
NU are un conflic real sau aparent cu Compania
NU este parte a Companiei a crei Funcie de Audit Intern este evaluat
NU este parte a unei structuri controlat de ctre Compania a crei Funcie de
Audit Intern este evaluat

Rezultatul validrii externe independente opinie

care confirm rezultatele evalurii interne sau
dezacordul cu rezultatele evalurii interne (conform cu
ndrumarea Practic 1312-2).

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46

Evaluarea extern a Funciei de Audit Intern (1/2)

Conform Standardelor, se efectueaz odata la

5 ani

Obiectivele evalurii externe

Evaluarea conformitii Funciei de Audit Intern cu Definiia Auditului Intern, Codul
de Etic i Standardele
nelegerea nevoilor actuale ale Funciei, precum i a nevoilor Companiei n
ansamblul ei
nelegera obiectivelor actuale ale Funciei
Identificarea zonelor de mbuntire i propunerea de recomandri de
mbuntire a activitii de audit intern
Abordarea misiunilor de evaluare extern a Funciei de Audit Intern este prezentat
schematic in pagina urmatoare.

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47

Evaluarea extern a Funciei de Audit Intern (2/2)

Obiectivele Companiei
pentru AI

Cele mai bune practici

din industrie (ex.
Rapoartele GAIN)

IPPF (International
Professional Practices
Framework)

Proces
Date cheie
Programul de evaluare
i mbuntire a calitii
Interviuri i chestionare
Reviuzire procese,
rapoarte, evaluarea
riscurilor

Planificare

Munca n afara
sediului Companiei

Munca la sediului
Companiei

Definire scop i
obiective
Selectare i
pregtire echip
Solicitare
documente de
planificare
Vizit preliminar
Distribuire
chestionare

Revizuire
documente de
planificare
Revizuire
documente primite
conform
solicitrilor
Sumarizare
rspunsuri
chestionare

Interviuri cu clienii
Funciei, auditori
interni, alte pri
interesate
Revizuire foi de
lucru
Revizuire
documente care
nu pot prsi
sediul Companiei
Determinarea
competenelor
personalului
Discuii n echip

Reviuzire foi de lucru,

rapoarte, planuri
Dosarele de raportare

Evaluare i
raportare
Evaluare
considernd IPPF
i identificare
oportuniti de
mbuntire
Sumarizare
probleme
identificate
Recomandri
edina de
nchidere
Emitere raport
draft
Emitere raport
final ctre CAE

Raportare / comunicare
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48

Surs: Manualul evalurii calitii emis de

ctre Institutul Auditorilor Interni

Planificare (1/2)
Definire scop i
obiective

identificarea ateptrilor managementului i a altor pri interesate

identificarea cadrului de control intern
Identificarea reglementrilor legislative aplicabile etc.

Selectare i
pregtire echip

evaluatorul extern independent trebuie s demontreze competene pe

urmtoarele arii, conform Standardului 1312: audit intern i procesul de
evaluare extern

misiuni similare anterioare

evaluarea altor companii aparinnd aceleiai industrii
evaluarea altor companii similare ca mrime
apartenena la organisme profesionale relevante etc.

conform ndrumrii Practice 1312-1, membrii echipei sunt toi la nivel

de experien managerial
conductorul echipei de evaluare trebuie s aib experien
comparabil cu CAE i s fie un auditor intern autorizat
echipa n ansamblul ei trebuie s aib cunotine tehnice avansate cu
privire la ariile evaluate
echipa trebuie s fie obiectiv i independent

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49

Planificare (2/2)
Solicitare documente
de planificare

Vizita preliminar

Distribuire
chestionare

documente de planificare sunt pregtite de ctre Funcia de

Audit Intern i furnizate echipei de evaluare extern
lista de documente solicitate este pus la dispoziia CAE de
ctre echipa de evaluare, mpreun cu chestionarele

ntlnire preliminar cu CAE

clarificri naintea nceperii evalurii cu privire la documentele
solicitate, coordonatele de timp agreate, prile interesate etc.

distribuire chestionare principalelor pri interesate

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Munca n afara sediului Companiei

Revizuire documente
de planificare

Revizuire documente
primite conform
solicitrilor

Sumarizare
rspunsuri
chestionare

documentele de planificare sunt revizuite naintea nceperii

evalurii la sediul Companiei
faciliteaz planificarea muncii la sediul Companiei

analizarea documentelor primite i identificarea ariilor care

necesit investigaii suplimentare (inclusiv politici i proceduri
interne)
identificarea potenialelor oportuniti de mbunatire

sumarizarea rspunsurilor primite

analiza comparativ a acestora n funcie de poziia / rolul
respondentului n Companie
identificarea ariilor care necesit investigaii suplimentare, n
special dac se primesc rspunsuri conflictuale

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51

Munca la sediul Companiei

interviurile se organizeaz cu management-ul Companiei, Comitetul de Audit /
Consiliul de Administraie, management-ul operaional, auditori interni, alte
pri interesate
scopul interviurilor este de nelegere a poziionrii Funciei n cadrul
Companiei, a riscurilor asociate, obiectivelor etc.

Interviuri cu clienii
Funciei, auditori
interni, alte pri
interesate

Revizuire foi de lucru

revizuirea pe baz de eantion a foilor de lucru ntocmite de auditorii interni,

inclusiv a modalitii de documentare a acestora i a concluziilor identificate
de auditorii interni, care au stat la baza rapoartelor de audit intern emise

Revizuire documente
care nu pot prsi
sediul Companiei

analizarea documentelor i identificarea ariilor care necesit investigaii

suplimentare
identificarea potenialelor oportuniti de mbunatire
exemple de documente pot fi: rapoarte de audit, comunicri ctre Comitetul
de Audit / Consiliul de Administraie, management-ul executiv, auditorii externi
etc.

Determinarea
competenelor
personalului

Discuii n echip

se realizeaz pe baza discuiilor cu CAE i membrii cheie ai echipei de audit

intern a Companiei
analiza matricilor de competene i calificri ntocmit de CAE
evaluarea compentenelor specifice obligatorii (ex. IT, risc etc.)
discuiile au ca scop cominicarea informaiilor deinute de diferii membri ai
echipei i asigurarea unei abordri unitare a acestora cu privire la evaluarea
Funciei de Audit Intern

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52

Evaluare si rapoarte (1/2)

Evaluare
considernd IPPF i
identificare
oportuniti de
mbuntire

Sumarizare probleme
identificate

ca urmare e evalurilor efectuate, documentelor analizate, interviurilor susinute,

vor fi identificate arii de mbuntire
aceste arii pot fi n legtur cu politicile i procedurile interne, documentaia de
audit, competenele auditorilor interni, modalitile de comunicare i raportare ale
Funiei, conformitatea cu Definiia Auditului Intern, Codului de Etica i Standarde
etc.
problemele identificate se discut n cadrul echipei de evaluare extern pentru a
obine acordul membrilor echipei cu privire la acestea
problemele identificate vor fi evaluate i clasificate n funcie de importana i
impactul lor

Recomandri

n urma evalurii efectuate, rezult un numr de arii de mbuntire pentru care

echipa de evaluare extern propune recomandri / sugestii de mbuntire a
acestora

edina de nchidere

ariile de mbuntire identificate care vor fi coninute n raportul emis de ctre

evaluatorul extern sunt comunicate CAE
CAE poate comenta cu privire la observaiile i recomandrile care urmeaz a fi
coninute n raport

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53

Evaluare si rapoarte (2/2)

Emitere raport draft

Emitere raport final

ctre CAE

se emite i comunica ctre CAE

se solicit rspunsul CAE cu privire la informaiile coninute n raport i un
plan de aciune cu privire la ariile de mbuntire identificate
se agreaz cu CAE care sunt modicrile de efectuat asupra raportului, dac
este cazul

se emite i comunic ctre CAE, cu solicitarea de distribuire ctre prile

interesate

Rezultatele evalurii externe poziioneaz Funcia de Audit Intern in

una din urmtoarele stadii de conformitate cu Definiia Auditului
Intern, Codul de Etic i Standardele:
conform
Doar n aceast situaie, Funcia de Audit
parial conform
Intern poate meniona c este conform
ne-conform
cu Standardele Internaionale pentru
Practica Profesional a Auditului Intern
(Standard 1321)

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54

Avantaje i dezavantaje metode de evaluare extern

3

Evaluare intern
cu validare
extern
independent

Avantaje

Dezavantaje

costuri mai reduse n

comparaie cu evaluarea
extern integral efectuat
de ctre un evaluator
independent
angajament mai mare a
resurselor interne
comparativ cu cel al
resurselor externe

proces de evaluare mai

robust
scop extins
experien potenial mai
mare a evaluatorului extern
transfer de cunotine de la
evaluatorul extern la echipa
intern de audit

Evaluare extern
de ctre
evaluator
independent

atenie redus asupra

analizelor comparative cu
Funcii de Audit Intern similare,
cele mai bune practici in
domeniu etc.
potenial lips de
imparialitate n derularea
evalurii
costuri mai ridicate

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55

Agenda
1

Introducere

Standardele Internaionale pentru Practica

Profesional a Auditului Intern

Evaluarea Funciei de Audit Intern

Recapitulare

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56

Recapitulare
Care au fost noiunile principale discutate?

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57

Recapitulare principalele noiuni discutate

Standardele Internaionale pentru Practica

Profesional a Auditului Intern

Evaluarea Funciei de Audit Intern

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58

Recapitulare principi le Codului de Etic

1. Integritate

2. Obiectivitate
3. Confidenialitate
4. Competen

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59

Recapitulare Standardele de audit intern (1/2)

Standarde de calificare
- seria 1xxx
- prezint caracteristicile
organizaiilor i
participanilor care
desfoar activiti de
audit intern

Standarde de performan
- seria 2xxx
- descriu tipul activitilor
de audit intern i ofer
criterii calitative pentru
evaluarea rezultatele

ndrumri practice
- detaliaz i explic
standardele de audit
intern

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60

Recapitulare Standardele de audit intern (2/2)

Standarde de performan

Standarde de calificare
1000 Scop, autoritate i responsabiliti

2000 Conducerea activitii de audit intern

1100 Independen i obiectivitate

2100 Tipul activitii

1200 Competen i contiinciozitate profesional

2200 Planificarea misiunilor

1300 Programul de asigurare i mbuntire a calitii

2300 Realizarea misiunilor

2400 Comunicarea rezultatelor
2500 Monitorizarea stadiului misiunii
2600 Comunicare acceptrii riscurilor

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

61

Recapitulare Programul de mbuntire i

asigurare a calitii
Programul de
mbuntire i
asigurare a calitii

Evaluri interne
Monitorizare continu a activitii
de audit intern
Evaluare intern periodic
Evaluri externe
Evaluare intern cu validare
extern independent
Evaluare extern de ctre un
evaluator independent

2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG
International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Document Classification: KPMG Confidential

62

Mulumesc!
Cristina Guu, FCCA, DipIFR
Manager, Advisory
Head of KPMG Training Academy
KPMG Romania
cristinagutu@kpmg.com

kpmg.com/socialmedia

kpmg.com/app

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thorough examination of the particular situation.
2016 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG
network of independent member firms affiliated with KPMG International Cooperative (KPMG International),
a Swiss entity. All rights reserved.
The KPMG name, logo are registered trademarks or trademarks of KPMG International.

Document Classification: KPMG Confidential