Planificarea Misiunii de Audit la Firma Telekom

Cuprins disertatie Cum descarc?

?ntroduc?r?.4
C????OLUL ?
??ORDAR? CO?C???U?L? ?R?V??D ????U??? D? ?UD?? ????R?.6
1.1 Conc??t.6
1.2 Ob??ct?v?l? m???un?? d? ?ud?t ?nt?rn.7
1.3 ?l?nul d? ?ud?t. ?rogr?mul d? ?ud?t.11
1.4 ?l?nul g?n?r?l d? ?ud?t.12
1.5 R??cul s? ?r?gul d? ??mn?f?c?t?? - ?v?lu?r?? r??cur?lor.14
1.6 R?v?zu?r?? ?l?nulu? d? ?ud?t ?nt?rn.16
1.7 R?l?t?? d?ntr? ?ud?tul ?nt?rn ?l ?nt?tat?? ?conom?c? s? ?ud?tul ??t?rn ?nd???nd?nt.16
1.8 ?orm? d? com?ort?m?nt ?rof???on?l.17
C???tolul ??
?ROGR??UL D? LUCRU ?L ????U??? D? ?UD?? ????R?.19
2.1 Ord?n d? ??rv?c?u.19
2.2 D?cl?r?t?? d? ?nd???nd?nta.20
2.3 ?r?? d? ??l?c?b?l?t?t? ? m???un?? d? ?ud?t ?nt?rn.22
2.4 R??ur?? ?loc?t? m???un?? d? ?ud?t ?nt?rn.23
C????OLUL ???
??UD?U DE C?Z - ?L???F?C?RE? ?UD??ULU? I? C?DRUL F?R?E? ?ELEKO?.24
3.1 ?l?n?f?c?re? ?ud?tulu?.24
3.1.1 Intelegere? ent?tat?? ?ud?t?te.24
3.1.2 Intelegere? ???temelor cont?b?le s? control ?ntern, ?ol?t?c? cont?b?le ?do?t?te de ent?t?te.26
3.1.3 E?t?m?re? eror?lor s? d?v?z?re? ???temelor f?n?nc??re.26
3.2 ?regat?re? ?l?nulu? de ?ud?t ?ntern-metodolog?? efectuar?? ?l?nulu? de ?ud?t.27
3.2.1 L??t? centr?l?z?to?re ? ob?ect?velor ?ud?t?b?le.27
3.2.2 Ev?lu?re? med?ulu? s? ? ?rocedur?lor.27
3.2.3 Rev?zu?re? ?l?nulu? de ?ud?t ?ntern.29
3.3 ?rogr?mul de lucru ?l m???un?? de ?ud?t ?ntern.29
3.3.1 ?regat?re? s? tr?n?m?tere?.41
3.3.2 ?rocedur? ?r?v?nd colect?re? s? ?relucr?re? ?nform?t??lor.42
Concluz??.43
B?bl?ogr?f?e.46


Extras din disertatie Cum descarc?

?ntroduc?r?
Intr-o econom?e globala s? bazata ?e cunost?nte, in care ?nformat?a re?rez?nta al do?lea factor ?m?ortant du?a re?ur?ele umane, aud?tul s? controlul ??tuat?lor f?nanc?are dev?ne d?n ce in ce ma? ?m?ortant, ca urmare a ?m?actulu? com?et?t?ve ?e care il are ?nformat?a a?u?ra med?ulu? de afacer?. ?ed?ul econom?c, tehnolog?a, ?e afla in cont?nua ?ch?mbare. Ceea ce a fo?t valab?l "?er?", ?oate f? de?as?t "ma?ne". In con?ec?nta, ment?nerea ech?l?brulu? nece??ta ?ermanente act?un? corect?ve. 
?u ?ut?n? ?unt ce? care ?e intreaba care ?unt ?m?l?cat??le global?zar?? econom?ce s? ma? ale? cum va ?nfluenta cresterea cont?nua a cer?ntelor de ?nformare, ?rofe??a de aud?tor.
Daca, la or?g?n?le ?ale, aud?tul a ?ucat rolul ?r?mord?al de control a?u?ra afacer?lor s?, ?m?l?c?t, cel de de???tare a fraudelor, ?e ma?ura ce ?oc?etatea a evoluat s? afacer?le au ca?atat o am?loare globala fara ?recedent, rolul aud?tulu? a ?ufer?t mutat?? ?rofunde, la?and controlul afacer?lor s? de?co?er?rea fraudelor in ?eama altor funct?? organ?zat?onale. 
?ud?tor?? v??torulu? ?e vor confrunta s? in multe cazur? de?a ?e confrunta, cu com?et?t?a agent?lor f??cal?, con?ultant?lor de afacer?, contab?l?lor necal?f?cat?, anal?st?lor f?nanc?ar? s? a d?vers?lor alt? con?ultant?. De aceea aud?tor?? trebu?e ?a ?e a?eze ?e ?unctele lor tar? trad?t?onale, ?recum ?nde?endenta s? gr??a ?entru ?ntere?ul ?ubl?c, ?r?n m?grarea catre act?v?tat? cu o valoare adaugata inalta, urmar?nd ?a-s? dezvolte cunost?ntele ?r?ntr-o ?erfect?onare cont?nua. Or?ce ?rofe??e, s? cea de aud?tor, are dre?t caracter??t?ca fundamentala acce?tarea re??on?ab?l?tat?? ace?te?a fata de ?ubl?c. ?ntere?ul ?ubl?c re?rez?nta b?nele comun?tat?? de ?nd?v?z? s? ?n?t?tut?? ?e care o de?erveste un aud?tor ?rofe??on??t. 
?ud?tor?? au un rol ?m?ortant in ?oc?etate. ?nve?t?tor??, cred?tor??, anga?ator?? s? alte ?egmente ale comun?tat?? de afacer?, ?recum s? guvernul s? ?ubl?cul in ?en? larg ?e bazeaza ?e aud?tor? in ceea ce ?r?veste ment?nerea ?ntegr?tat?? s? ef?c?ente? ??tuat??lor f?nac?are, ?ecur?tat?? ???temelor ?nformat?onale, contab?l?zarea s? ra?ortarea f?nanc?ara corecta. De aceea, at?tud?nea s? com?ortamentul aud?tor?lor in ?roce?ul de furn?zare a unor a?tfel de ?erv?c?? au ?m?act deo?eb?t a?u?ra buna?tar?? econom?ce a comun?tat?? s? tar?? d?n care fac ?arte. ?cea?ta ?oz?t?e avanta?oa?a ?oate f? ment?nuta doar in cond?t??le in care aud?tor?? fac cuno?cut fa?tul ca ?erv?c??le lor ?unt real?zate la cel ma? inalt grad de ?erformanta s? in concordanta cu cer?ntele et?ce core??unzatoare une? a?tfel de ?erformante. 
??m?ul ?e care il tra?m e?te caracter?zat de am?le ?roce?e de reforma econom?ca s? f?nanc?ara, ale caror ob?ect?ve le re?rez?nta ?romovarea s? ?m?lementarea unor metodolog?? armon?zate cu buna ?ract?ca ?e ?lan euro?ean s? mond?al. D?n ace?t ?unct de vedere, aud?tul e?te un domen?u de varf al teor?e? s? ?ract?c?? econom?co-f?nanc?are, care ?e ?nter?une intre ?roducator?? s? ut?l?zator?? ?nformat??lor, ambele gru?ar? avand nevo?e de o??n?a e??r?mata de aud?tor in legatura cu ate?tarea ??ncer?tat?? ??tuat??lor f?nanc?are, cu conf?rmarea re??ectar?? ?reveder?lor legale in v?goare, ?recum s? cu re??ectarea ?r?nc????lor b#%l!^+a?de ?erformanta manager?ala, re??ect?v econom?c?tatea, ef?c?enta s? ef?cac?tatea. 
?ud?tul, re??ect?v e?am?narea de catre o ?er?oana ?nde?endenta s? com?etenta a f?del?tat?? re?rezentar?lor contab?le s? f?nanc?are, a con?t?tu?t s? con?t?tu?e che?a de baza ?entru ?rob?tatea s? cred?b?l?tatea tranzact??lor econom?ce. De aceea, am?loarea s? com?le??tatea o?erat?un?lor s? tranzact??lor, efectuate de ent?tat?le econom?ce ca s? dezvoltarea cont?nua a med?ulu? econom?c, in care ace?tea is? de?fasoara act?v?tat?le, au determ?nat in mod hotarator s? evolut?a aud?tulu?. 
?ud?tul a ?orn?t de la o corectare ??ec?f?ca a fraudelor in documentele f?nanc?ar-contab?le, a cont?nuat cu a?rec?erea globala de f?del?tate a ??tuat??lor (ra?oartelor) em??e de ent?tat?le econom?ce s? cu anal?za cr?t?ca a ?tructur?lor ace?tora s? evaluarea ?rocedur?lor ut?l?zate la intocm?rea ??tuat??lor, ?ar in ?rezent e?te or?entat in mare ma?ura ??re evaluarea modulu? de re??ectare, de catre managementul ent?tat?lor, a ?r?nc????lor econom?c?tat??, ef?c?ente? s? ef?cac?tat?? ?n ut?l?zarea re?ur?elor f?nanc?are. 
Intrebarea care ?e r?d?ca in?a, e?te: Cum ?oate un aud?tor ?a evalueze com?let?tud?nea, acuratetea s? ?ntegr?tatea datelor furn?zate de managementul une? ent?tat?, ?entru a??gurarea reus?te? m???un?? de aud?t?? 
Elementele de frauda s? eroare cu a?utorul calculatorulu? nu ?unt ?ut?ne. 
?otus?, mult? aud?tor? nu const?ent?zeaza nece??tatea real?zar?? unu? control al ???temulu? ?nformat?c s? nu ?erce? acea?ta te?tare a val?d?tat?? s? autent?c?tat?? datelor ca f??nd d?rect legata de ob?ect?vele une? m???un? de aud?t f?nanc?ar. 
Che?a in domen?ul aud?tulu? e?te de a recunoaste ca aud?tul ?oate avea s? o ma? mare valoare daca anal?zeaza a??ecte d?ncolo de ?roblemele f?nanc?are trad?t?onale s? ?e focal?zeaza a?u?ra unor ?uncte de ?ntere? ?entru un ?ubl?c ma? larg. ?ult? aud?tor? con??dera a?taz? ca metodolog?a de aud?t care era ?otr?v?ta in era ?ndu?tr?ala ?-ar ?utea ?a nu f?e ?uf?c?ent de dezvoltata ?entru era ?nformat?onala, cand act?vele ?unt ?ntang?b?le, comertul e?te electron?c, ??etele ?unt globale s? r?tmul ?ch?mbar?? e?te d?n ce in ce ma? accelerat. 
Ce valor? trebu?e ?a ofere aud?tor??? ?rebu?e oare ?a ofere o abordare trad?t?onala a anal?zelor ?er?od?ce ce v?zeaza datele ??tor?ce, a datelor bazate ?e co?t ?au a ??tuat??lor f?nanc?are? Oare e?te nece?ara o abordare bazata ?e date in cont?nua ?ch?mbare, bazate ?e valoare s? ?e em?terea de ?nformat?? cat ma? cu?r?nzatoare? 
Or?cum aud?tor? v??torulu? ce vor lucra in comert s? ?ndu?tr?e vor avea o?ortun?tatea de a deven? o re?ur?a che?e in organ?zat??le lor. ?entru a avea ?ucce? in no?le incercar? e? trebu?e ?a-s? d?ver??f?ce cunost?ntele de baza d?ncolo de anal?za f?nanc?ara trad?t?onala catre no? domen?? ?recum tehnolog?a ?nformat?e?, ma?urarea ?erformantelor nef?nanc?are s? managementul general "V?ctor?a e?te un varf al cura?ulu? s? la ca?atul ace?tu?a ?e afla l?bertatea care v?ne odata cu const??nta fa?tulu? ca n?c?o ?utere ?amantea?ca nu te ?oate infrange. ?ar?a de caracter e?te un?cul lucru fara de care nu ?ot? tra? s? doar cura?ul conv?nger?lor ?ro?r?? e?te cel care face ?o??b?la ?ch?mbarea. 
?devarata avere, a?taz?, ?e ma?oara in cant?tatea s? cal?tatea ?nformat?e? det?nute la un moment dat. Intreaga evolut?e a ?oc?etat?? omenest? e?te grevata ?e am?l?f?carea cont?nua a ca?ac?tat?? de ?nformare. ??len?ul in care am ?ntrat e?te cel al c?v?l?zat?e? mult?med?a s? al ?nformat?e? ?tructurate ???tem?c". 
In loc de inche?ere... Daca Dumnezeu m?-ar ma? da o bucat?ca de v?ata " ?s da valoare lucrur?lor marunte, dar nu ?entru ce valoreaza ele, c? ma? curand ?entru ceea ce ele ?emn?f?ca ....; de-ab?a acum inteleg ca ?entru f?ecare m?nut in care inch?dem och?? ??erdem sa?zec? de ?ecunde de lum?na. ?s merge in t?m? ce alt?? ar ?ta ?e loc, as ramane treaz in t?m? ce tot? ce?lalt? ar dorm?. ?s a?culta in t?m? ce alt?? ar vorb?...." Gabr?ela Garc?a ?arquez


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Bibliografie

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...


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