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CUPRINS:
ABREVIERI ___________________________________________________________________ 6
INTRODUCERE________________________________________________________________ 7
GLOSAR ______________________________________________________________________ 8
1. Organizarea sistemului de audit public intern n Romnia ___________________________ 12 1.1. Structura organizaional a auditului intern din cadrul MIE___________________________ 13
1.1.1. Organigrama auditului intern pentru EDIS n Romnia _______________________________________ 16 1.1.2. Diagrama inter - instituional___________________________________________________________ 17 1.1.3. Relaia Direciei Audit (MIE) cu ministrul integrrii europene __________________________________ 18 1.1.4. Relaia Direciei Audit (MIE) cu Responsabilul cu Autorizarea Programului (PAO) _________________ 18 1.1.5. Relaia Direciei Audit (MIE) cu Responsabilul Naional pentru Autorizarea Finanrii (NAO) ________ 18 1.1.6. Relaia Direciei Audit (MIE) cu auditul extern ______________________________________________ 18
1.2. Autoritate i responsabiliti _______________________________________________________ 19 1.2.1. Baza legal __________________________________________________________________________ 19 1.2.2. Autoritatea __________________________________________________________________________ 20 1.2.3. Limitarea autoritii i responsabilitii____________________________________________________ 20
1.3. Scop____________________________________________________________________________ 21 1.3.1. Misiunea Direciei Audit________________________________________________________________ 21 1.3.2. Obiective____________________________________________________________________________ 21 1.3.3. Valori ______________________________________________________________________________ 22
1.4. Standardele de audit intern ________________________________________________________ 22 1.5. Codul privind conduita etic a auditorului intern______________________________________ 22 1.6. Amendamente la Manualul/procedurile de audit intern ________________________________ 25
2. Aria de cuprindere a auditului intern ____________________________________________ 26 2.1. Controlul intern i pista de audit____________________________________________________ 27
2.1.1. Controlul intern ______________________________________________________________________ 27 2.1.2. Criterii _____________________________________________________________________________ 27 2.1.3. Pista de audit ________________________________________________________________________ 28
2.2. Tipuri de audit intern _____________________________________________________________ 28 2.3. Audit ad-hoc_____________________________________________________________________ 28 2.4. Consiliere managerial____________________________________________________________ 29
3. Personal i instruire __________________________________________________________ 30 3.1. Competena _____________________________________________________________________ 30 3.2. Resurse _________________________________________________________________________ 30 3.3. Instruire i dezvoltare personal ____________________________________________________ 32
3.3.1. Instruire i planuri de dezvoltare profesional_______________________________________________ 32 3.3.2. Educaiei profesional continu__________________________________________________________ 32 3.3.3. Personalul nou angajat_________________________________________________________________ 32
4. Administrarea auditului intern__________________________________________________ 33 4.1. Rolul efului auditului intern_______________________________________________________ 33 4.2. Repartizarea misiunilor de audit intern ______________________________________________ 33 4.4. Examinri ad-hoc i testri ale sistemelor de management i control______________________ 34 4.5. Controlul auditului _______________________________________________________________ 34
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5. Planificarea auditului intern ___________________________________________________ 35 5.1. Evaluarea riscurilor ______________________________________________________________ 35
5.1.1. Riscul inerent ________________________________________________________________________ 35 5.1.2. Riscul de control ______________________________________________________________________ 36 5.1.3. Auditurile anterioare/iregulariti ________________________________________________________ 37 5.1.4. Evaluarea riscurilor ___________________________________________________________________ 37 5.1.5. Selectarea misiunilor de audit pe baza analizei riscurilor ______________________________________ 38 5.1.6. Factori de risc specifici misiunilor de audit privind fondurile europene ___________________________ 38
5.2. Planul strategic de audit ___________________________________________________________ 38 5.2.1. Raionament _________________________________________________________________________ 38
5.2.1.1. Viziune de ansamblu_____________________________________________________________ 39 5.2.1.2. Abordarea participativ___________________________________________________________ 40
5.2.2. Procesul de planificare strategic a auditului _______________________________________________ 40 5.2.2.1. Fazele elaborrii planului strategic de audit intern ____________________________________ 40
5.3. Planul anual de audit intern________________________________________________________ 47 5.3.1. Scop i cuprins _______________________________________________________________________ 47 5.3.2. Resursele de audit_____________________________________________________________________ 48
5.4. Programul de audit intern (Agenda de audit) _________________________________________ 49 5.4.1. Scopul Programului misiunii de audit intern ________________________________________________ 49 5.4.3. Cuprinsul Programului misiunii de audit intern______________________________________________ 49
5.5. Analize i edine _________________________________________________________________ 50 5.6. Timpul auditorului _______________________________________________________________ 50
6. Metodologia de audit_______________________________________________________ 51 6.1. Introducere _____________________________________________________________________ 51 6.2. Fazele auditului __________________________________________________________________ 51 6.3. Iniierea procesului de audit _______________________________________________________ 54
6.3.1. Repartizarea auditorilor ________________________________________________________________ 54 6.3.2. Notificarea entitii auditate_____________________________________________________________ 54 6.3.3. Notificarea prilor interesate ___________________________________________________________ 54
6.4. Analiza preliminar _____________________________________________________________ 54 6.4.1. Obiectivele analizei preliminare__________________________________________________________ 54 6.4.2. Colectarea informaiilor ________________________________________________________________ 55 6.4.3. Prelucrarea informaiilor _______________________________________________________________ 55 6.4.4. Identificarea obiectelor auditabile ________________________________________________________ 56 6.4.5. Analiza riscurilor _____________________________________________________________________ 56
6.5. Elaborarea programului misiunii de audit intern (Agenda de audit) ______________________ 61 6.5.1. Programul de audit (agenda de audit) _____________________________________________________ 61 6.5.2. Programul preliminar al interveniilor la faa locului _________________________________________ 61
6.6. edina de deschidere (edina iniial)_______________________________________________ 61 6.6.1. Minuta edinei de deschidere ___________________________________________________________ 62
6.7. Confirmarea ariei i obiectivelor auditului ___________________________________________ 62 6.8. Intervenia la faa locului (Munca de teren) _________________________________________ 62
6.8.1. Definire i etapele muncii de teren ________________________________________________________ 62 6.8.2. Obiectivele muncii de teren _____________________________________________________________ 63 6.8.3. Documentaia muncii de teren ___________________________________________________________ 63 6.8.4. Eantionarea_________________________________________________________________________ 64
6.8.4.1. Definiie ________________________________________________________________________ 64 6.8.4.2. Obiectivele eantionrii___________________________________________________________ 64 6.8.4.3. Metode de selectare a eantionului ________________________________________________ 65 6.8.4.4. Procesul de eantionare__________________________________________________________ 65 6.8.4.5. Testarea managementului riscurilor, a controalelor interne i testarea de detaliu _________ 66
6.9. Constatrile auditului _____________________________________________________________ 68 6.9.1. Fia de identificare i analiz a problemei (FIAP - uri)________________________________________ 68
