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Control and auditing - Minica Boaja, Sorin Claudiu Radu
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ISBN: 978-973-749-389-7
Publisher year: 2009
Edition: 1
Pages: 326
Publisher: Editura Universitara
Author: Sorin Claudiu Radu, Minica Boaja
Product Code:
9789737493897
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Control and auditing
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MINICA BOAJA
SORIN CLAUDIU RADU
SORIN CLAUDIU RADU
Chapter I. THEORETICAL BASIS OF FINANCIAL CONTROL / 9
1.1. The objective need for control / 9
1.2. The role, scope and content of internal control / 13
1.3. Control - effective management function / 20
1.4. The object of control / 23
1.5. The principles underlying the organization, operation and exercise of control in Romania / 27
1.6. Control functions / 31
Chapter II. FINANCIAL CONTROL EXERCISE METHODOLOGY / 35
2.1. Financial control procedures and techniques / 35
2.1.1. Documentary-accounting control / 36
2.1.2. Actual control / 44
2.1.3. Total control and by survey / 46
2.1.4. Economic-financial analysis / 48
2.2. Completion of control actions / 51
2.2.1. Measures to capitalize on the findings of the financial control / 51
2.2.2. Establishing responsibility, as a way to complete the financial control / 52
2.3. Forced execution / 77
Chapter III. OWN FINANCIAL CONTROL OF PUBLIC INSTITUTIONS AND ECONOMIC AGENTS / 95
3.1. General objectives of internal control / 95
3.2. Preventive financial control / 96
3.2.1. Organization of own preventive financial control / 103
3.2.2. Organization of delegated preventive financial control / 106
3.3. Management financial control / 116
Chapter IV. STATE FINANCIAL CONTROL PERFORMED BY THE MINISTRY OF ECONOMY AND FINANCE / 121
4.1. Objectives of state financial control / 121
4.1.1 Organization of state financial control / 122
4.1.2. The role of the Ministry of Economy and Finance in carrying out the activity of the Government of Romania / 122
4.1.3. Organization and functioning of the Ministry of Economy and Finance / 124
4.2. National Fiscal Administration Agency / 145
4.2.1. General provisions and main objectives and attributions / 147
4.3. National Customs Authority / 156
4.3.1. Brief history of A.N.V. / 156
4.3.2. Organization and functioning of the National Customs Authority / 158
4.3.3. The code of conduct of the public official within the customs authority / 163
4.4. Financial Guard / 171
4.4.1. Attributions of the Financial Guard / 176
4.4.2. The rights, obligations and responsibility of the Financial Guard staff / 178
4.5. Court of Accounts / 181
4.5.1. Organization and management of the Court of Accounts / 182
4.5.2. Audit and control attributes / 183
4.6. Corps of Chartered Accountants and Chartered Accountants from Romania / 187
4.6.1. The management and control bodies of the Body / 188
4.6.2. Organization of the Corps' activity / 194
4.6.3. Exercising the profession of expert accountant and authorized accountant / 199
4.6.4. The revenues and expenses of the Body / 202
4.7. Chamber of Financial Auditors from Romania / 203
4.7.1. Organization and operation of the Chamber / 204
4.7.2. Chamber revenues / 216
4.7.3. The rights and obligations of Chamber members / 217
Chapter V. FINANCIAL AUDIT / 223
5.1. The concept of financial audit - accounting / 223
5.1.1. Organizational elements of the financial audit / 226
5.1.2. Financial considerations regarding the financial audit / 229
5.1.3. The ratio between the internal (own) control and the financial - accounting audit / 239
5.2. Ethical and professional conduct in the field of financial audit / 243
5.2.1. Rules regarding the assignment and withdrawal of the quality of financial auditor / 245
5.2.2. Independent exercise of the profession of financial auditor / 247
5.2.3. Auditor's responsibilities / 252
5.2.4. Auditor communication procedures with shareholders and managers / 254
5.3. Documentation of audit works: worksheets and questionnaires / 256
5.3.1. Exercise file / 263
5.4. Audit plan / 268
5.5. Financial audit evidence / 275
5.5.1. Nature of audit evidence / 276
5.5.2. Financial audit procedures / 278
5.5.3. Sufficiency of audit evidence / 284
5.6. Risk assessment and internal control: statistical techniques in financial audit / 285
5.6.1. Statistical techniques for risk determination / 290
5.6.2. Typology of audit risks / 293
5.6.3. Statistical methods for determining audit risk / 296
5.7. Threshold of significance in audit / 303
5.7.1. The relationship between the significance threshold and audit risk / 305
5.8. Fraud and errors / 306
5.8.1. The risk of fundamental errors / 310
5.8.2. Fraud, crimes, conflicts of interest and other deviations from legal provisions with effects on audit risk / 312
5.9. Audit report / 313
5.10. International auditing standards - ISA / 317
SELECTIVE BIBLIOGRAPHY / 325
1.1. The objective need for control / 9
1.2. The role, scope and content of internal control / 13
1.3. Control - effective management function / 20
1.4. The object of control / 23
1.5. The principles underlying the organization, operation and exercise of control in Romania / 27
1.6. Control functions / 31
Chapter II. FINANCIAL CONTROL EXERCISE METHODOLOGY / 35
2.1. Financial control procedures and techniques / 35
2.1.1. Documentary-accounting control / 36
2.1.2. Actual control / 44
2.1.3. Total control and by survey / 46
2.1.4. Economic-financial analysis / 48
2.2. Completion of control actions / 51
2.2.1. Measures to capitalize on the findings of the financial control / 51
2.2.2. Establishing responsibility, as a way to complete the financial control / 52
2.3. Forced execution / 77
Chapter III. OWN FINANCIAL CONTROL OF PUBLIC INSTITUTIONS AND ECONOMIC AGENTS / 95
3.1. General objectives of internal control / 95
3.2. Preventive financial control / 96
3.2.1. Organization of own preventive financial control / 103
3.2.2. Organization of delegated preventive financial control / 106
3.3. Management financial control / 116
Chapter IV. STATE FINANCIAL CONTROL PERFORMED BY THE MINISTRY OF ECONOMY AND FINANCE / 121
4.1. Objectives of state financial control / 121
4.1.1 Organization of state financial control / 122
4.1.2. The role of the Ministry of Economy and Finance in carrying out the activity of the Government of Romania / 122
4.1.3. Organization and functioning of the Ministry of Economy and Finance / 124
4.2. National Fiscal Administration Agency / 145
4.2.1. General provisions and main objectives and attributions / 147
4.3. National Customs Authority / 156
4.3.1. Brief history of A.N.V. / 156
4.3.2. Organization and functioning of the National Customs Authority / 158
4.3.3. The code of conduct of the public official within the customs authority / 163
4.4. Financial Guard / 171
4.4.1. Attributions of the Financial Guard / 176
4.4.2. The rights, obligations and responsibility of the Financial Guard staff / 178
4.5. Court of Accounts / 181
4.5.1. Organization and management of the Court of Accounts / 182
4.5.2. Audit and control attributes / 183
4.6. Corps of Chartered Accountants and Chartered Accountants from Romania / 187
4.6.1. The management and control bodies of the Body / 188
4.6.2. Organization of the Corps' activity / 194
4.6.3. Exercising the profession of expert accountant and authorized accountant / 199
4.6.4. The revenues and expenses of the Body / 202
4.7. Chamber of Financial Auditors from Romania / 203
4.7.1. Organization and operation of the Chamber / 204
4.7.2. Chamber revenues / 216
4.7.3. The rights and obligations of Chamber members / 217
Chapter V. FINANCIAL AUDIT / 223
5.1. The concept of financial audit - accounting / 223
5.1.1. Organizational elements of the financial audit / 226
5.1.2. Financial considerations regarding the financial audit / 229
5.1.3. The ratio between the internal (own) control and the financial - accounting audit / 239
5.2. Ethical and professional conduct in the field of financial audit / 243
5.2.1. Rules regarding the assignment and withdrawal of the quality of financial auditor / 245
5.2.2. Independent exercise of the profession of financial auditor / 247
5.2.3. Auditor's responsibilities / 252
5.2.4. Auditor communication procedures with shareholders and managers / 254
5.3. Documentation of audit works: worksheets and questionnaires / 256
5.3.1. Exercise file / 263
5.4. Audit plan / 268
5.5. Financial audit evidence / 275
5.5.1. Nature of audit evidence / 276
5.5.2. Financial audit procedures / 278
5.5.3. Sufficiency of audit evidence / 284
5.6. Risk assessment and internal control: statistical techniques in financial audit / 285
5.6.1. Statistical techniques for risk determination / 290
5.6.2. Typology of audit risks / 293
5.6.3. Statistical methods for determining audit risk / 296
5.7. Threshold of significance in audit / 303
5.7.1. The relationship between the significance threshold and audit risk / 305
5.8. Fraud and errors / 306
5.8.1. The risk of fundamental errors / 310
5.8.2. Fraud, crimes, conflicts of interest and other deviations from legal provisions with effects on audit risk / 312
5.9. Audit report / 313
5.10. International auditing standards - ISA / 317
SELECTIVE BIBLIOGRAPHY / 325
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