Analele Universitii Constantin Brncui din Trgu Jiu, Seria Economie, Nr.

1/2008

ROLUL CONTROLULUI

THE ROLE OF INTERNAL

INTERN

CONTROL IN

N EXERCITAREA

EXERCISING THE

AUDITULUI EXTERN

EXTERNAL AUDIT

Dudu Constantin Asist.

Univ. Drd.

Dudu Constantin Asist. Univ. Drd.

Universitatea ,,Titu Maiorescu,, Bucureti
Facultatea de tiine Economice Tg.Jiu
1. Introducere: Cu toate c, practica
auditului autohton neag necesitatea studierii
i aprecierii controlului intern, totui, pentru
elaborarea unei abordri eficiente de
exercitare a auditului trebuie cunoscute i
apreciate elementele acestuia.
2. Argumentul privind activitatea de
control intern:
- Cum se definete activitatea de
control intern?
- Care ar fi elementele caracteristice
ale activitii de control intern?
- La ce se refer mediul de control
intern?
- Motivaia sistemului de control
intern n exercitarea auditului extern?
- Cum apreciem activitatea de control
intern?
- Care ar fi procedurile de control
aplicate n practic?
Sistemul de control intern, prezint
totalitatea politicilor i precedurilor adoptate
de conducerea entitii n vederea asigurrii
unei activiti economice organizate i
eficiente, inclusiv respectarea strict a
cerinelor politicii conducerii, integritatea
activelor, prevenirea i descoperirea cauzelor
de fraud i eroare, exactitatea i plenitudinea
nregistrrilor contabile, precum i pregtirea

1.Introdution. Even if the practice

of the local audit denies the necessity of
studying and appreciating the internal
control, we still need to know and
appreciate its elements in order to set an
efficient approach in exercising the audit.
2.Arguments
regarding
the
internal control activity:
-How do youdefine the internal
control activity?
-What are the characteristic
elements of internal control acyivity?
-What does the internal control
environment refer to?
-What is the motivations role of
internal control in exercising the external
audit?
-How do you appreciate the
internal control activity?
-What are the control procedures
applied in practice?
The internal system of control
presents the sum of policies and
procedures used by leaders of the entity in
order to provide an organized and
efficient economic activity, including
respect for the demands of political
leadership, integrity of the actives,

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la timp a unor informaii financiare credibile.

Aceast definiie mai poate fi
formulat n modul urmtor: controlul intern
contituie o apreciere independent a
corespunderii activitii entitii, cu scopurile
propuse, n baza politicilor i tehnicilor de
protejare a activelor i celor de asigurare a
exactitii i fiabilitii evidenei contabile.
Mediu1 controlului ine de atitudinea
conducerii entitii auditate cu privire la
importana controlului intern.
Elementele caracteristice mediului
controlului intern sunt:
-politica i stilul managementului,
care permite colaboratorilor entitii s
perceap importana controlului intern;
-structura organizatoric ce determin
funcionalitatea
subdiviziunilor
entitii
verificate i a modului de realizare a
procedurilor de control;
-comisia de cenzori, care controleaz
procesul de pregtire al situaiilor financiare,
inclusiv aprecierea structurii controlului
intern i respectarea prevederilor legislaiei n
vigoare ce se refer la contabilitate;
-metodele
de
repartizare
a
responsabilitilor i obligaiilor reflectate n
documentele
interne
prevzute
n
instruciunile funcionale ale colaboratorilor,
planurile cu caracter organizaional i
economic, precum i n codul eticii
profesionale ale funcionarilor;
-metodele
de
planificare
ale
controlului operaional ca sistem efectiv de
raportare
periodic
a
corespunderii
rezultatelor activitii economice obinute cu
cele planificate;
-funciile auditului intern ce in de
analiza eficieei altor servicii de control din
cadrul entitii auditate;
-politica de angajare a personalului,
care asigur eficiena sistemului de control
intern prin angajarea persoanelor competente;
-factorii
externi
ce
determin
conducerea entitii s implementeze cel mai
performant sistem de control.
Prin urmare, mediul controlulul intern
se refer la modul n care este organizat i

preventing and discovering fraud and

error causes, correctness in accounting
records, as well as preparing trustful
financial information in due time.
Here is another written expression
of the previous idea internal control is the
independent
appreciation
of
the
correspondence of the activity of an
entity, having already stated objectives on
the basis of polities and techniques of
protecting the actives and providing
correctness and fiability in accounting
records.
The control environment is related
to the attitude of witnessed entity
management regarding the importance of
internal control.
The characteristic elements of
control environment are :
-the management politics and style
that allows to the entitys partners to seize
the importance of internal control;
-the structure that determines the
functionality of
the verified entitys
subdivisions and of the way in which the
control procedures are performed;
-the censors commission which
control the process of financial situations
preparation, including the appreciation of
the internal control structure and
respecting the lows regarding the time of
the accountancy;
-the
ways
in
which
the
responsibilities and obligations are shared
as key are reflected in the internal
documents
included
in
partners
instructions organisatory and economical
plans, such as the code of professional
ethics for its workers;
-the ways in which the operatory
control is planned-as an efficient system
of periodical reporting the correspondence
between
the
results
of
achieved
economical activity and those planned;
-functions of the internal audit that
analyze the efficiency of the control
services;
-policy of employing its staff,

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funcioneaz entitatea, modul n care

acioneaz sistemul managerial, sistemul
operaional, influenele la care este supus
sistemul din exterior. De asemenea, este
important de a accentua semnificaia
auditului intern, ca trstur de baz a
mediului controlului i totodat, ca o conditie
primara a eficienei celorlalte servicii de
control din cadrul entitii. Pentru respectarea
acestei condiii, auditorii interni trebuie s
activeze n mod independent fa de
subdiviziunile funcionale i s se
subordoneze conducerii, astfel va favoriza
utilizarea rezultatelor lucrului auditorilor
interni de ctre cei externi cu condiia
existenei competenei i sinceritii acestora
din urm.
Sistemul controlului intern este legat
de sistemul contabil ce cuprinde totalitatea
regulilor i nregistrarilor contabile ale
agentului economic, prin intermediul crora
are loc prelucrarea tranzaciilor n scopul
inerii contabilitii financiare i identificarea,
acumularea,
analizarea,
calcularea,
clasificarea, nregistrarea, generalizarea,
reflectarea operaiilor economice i altor
evenimente ale entitii n rapoartele
financiare.
Verificarea contabilitii clientului din
partea auditorului extern const n studierea
modalitii de reflectare a operaiilor
economice n registrele contabile ale entitii
auditate, prin analizarea i aprecierea:
-aspectelor
organizatorice
i
metodologice ale contabilitii ce rezult din
politica de contabilitate;
-structurii
organizatorice
a
contabilitii, repartizrii obligaiilor i
mputernicirilor ntre colaboratorii entitii;
-ordinii completrii documentelor
primare i organizrii circulaiei lor, etc;
Pentru a putea motiva existena
rolului sistemului de control intern in
exercitarea auditului extern sunt necesare
doua condiii:
Prima condiie reiese din obiectivele
controlului intern, respectiv:
-verificarea autenticitii rapoartelor

which ensures efficiency of the control

system by employing capable staff;
-external factors which determine
the entitys leadership to use the most
efficient control system;
Consequently, the internal control
environment refers to the way in which
the entity is organized and in which it
works, the may in which the management
works is and the external system is
subjected to influences. H is also
important to emphasize the significance of
the internal audit as a definite feature of
the control environment as well as a
primary condition for the efficiency of
another control services within the entity.
In order to respect this condition, internal
audit must employ an independent
approach to the functional subdivisions
and to obey to leadership, thus the
internal audit results can be used by the
external one as long as the later proves
competency and honesty.
The internal control system is
linked to the accounting system as a sum
of accounting rules and records of the
economic agent which help to analyze the
transactions in order to keep financial
accountant evidence and to identify
achieve, analyze, record and reflect
economic operations and other entitys
events in financial reports.
Checking the clients accountant
records on behalf of external audit means
studying the ways in which the
economical operations are reflected in the
accountant records of the analyzed entity
through analyze and appreciation of :
-organizational and methodological
aspects of the accountancy as a result of
accounting policy;
-organizational
structure
of
accountancy, share of obligations among
the entitys partners;
-order of completing the primary
documents and organization of their
circulation, etc.
In order to motivate the existent

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financiare;
-controlul utilizrii resurselor entitii
conform prevederilor planului elaborat de
administraie;
A doua condiie depinde de
eficacitatea activitii controlului intern, care
poate fi justificat prin prezena urmtoarelor
elemente:
-modul de colectare a informaiei
permite reflectarea erorilor comise;
-modul de responsabilitate nu permite
a se adopta un sistem individual de tranzacii;
-exist un mod de comunicare a
oricror operaii;
-inventarirea anual se efectueaz
regulat;
-situatiile financiare sunt analizate.
Este necesar de menionat c
aprecierea controlului intern se efectueaz pe
baza evalurii elementelor acestuia astfel:
a)
sistemul
contabil-considerat
eficient
adic
sunt
respectate
urmtoarele cerine:
-operaiile economice sunt nregistrate
n contabilitate n perioada respectiv cu
respectarea
prevederilor
politicii
de
contabilitate a entitii;
-sumele contabilizate sunt calculate
corect;
-sunt reflectate n contabilitate toate
operaiile economice ce sunt importante
pentru contabilitate i pentru situaiile
financiare;
-limitarea responsabilitilor de abuz
intenionat;
b) mediul de control ine de atitudinea
conducerii fa de controlul intern, eficiena
cruia este manifestat prin:
-autorizarea n mod corespunztor de
ctre conducere a operaiilor i activitilor
economice;
-nregistrarea
tuturor
operaiilor
pentru facilizarea elaborrii situaiilor
financiare;
-proiectarea i utilizarea unor
documente adecvate ce contribuie la
asigurarea
nregistrrii
corecte
a
operaiunilor;

role of internal control system in

exercising the external audit, there are
two conditions to be respected.
The first condition is a result of the
internal control objectives, that is:
-verifying the authenticity of the
financial reports;
-control of entity resources use
according to the requests of the plan
worked out by the administration;
The second condition depends on
the efficacy of internal control activity
which can by justified by the presence of
the following elements:
-the way in which the information
collection allows the reflection of the
errors done;
-the
way
in
which
the
responsibility allows or not the use of on
individual system of transactions;
-the existence of a way of
communicating each operation;
-the annual inventory must be done
regularly;
-the analyze of the financial
reports;
It worths mentioning that the
appreciation of the internal control is
done according to its elements evaluation:
a) accounting system is considered
efficient if the following requests are
respected;
-the economic operations are recorded
by accountants at a specific time
respecting the accounting policy of
the entity;
-the accounting sums are correctly
calculated;
-all the economic operations that are
important to keeping the accountancy
and the financial situations are
reflected in accountancy;
-the limit of responsibilities that are
purposely abused;
b) control environment is related to
the leadership attitude towards the
internal control whose efficiency can by
seen in:

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-accesul la active trebuie permis

numai cu autorizarea managementului;
-informaia
contabil
trebuie
verificat prin confruntarea cu activele fizice
de o persoana diferit de cele, care rspund
de registre i active;
-autorizarea operaiunilor, conducerea
unui departament, manipularea activelor i
inerea evidenei activelor nu trebuie s fie
cuprinse n responsabilitatea aceleiai
persoane;
-existena procedurilor stricte de
personal: supervizarea, rotaia persoanelor
ntre diferitele posturi cheie;
c) proceduri de control care urmeaz
a fi cunoscute de ctre auditor n rezultatul
atingerii mediului de control i a sistemului
contabil.
Procedurile de control aplicate n
practic sunt:
-verificarea
aritmetic
sumelor
nregistrate n contabilitate:
-verificarea ncruciat i reciproc a
informaiei financiare:
-controlul corectitudinii nfptuirii
circulaiei
documentelor
i
prezena
nregistrrilor aprobate de conducere;
-efectuarea n ordinea stabilit a
inventarierii
inopinate
planificate
a
mjloacelor bneti din casierie, a formularelor
de strict eviden, titlurilor de valoare,
stocurilor de mrfuri materiale i compararea
cu datele din contabilitate;
- utilizarea informaiei obinute din
diverse surse n scopul exercitri controlului;
-msuri luate de conducerea entitii
n sensul limitrii fizice a accesului
persoanelor neautorizate ctre activele
entitii, ctre sistemele informatice de inere
a contabilitii;
-compararea indicatorilor economici
planificai cu cei efectivi i clarificarea
cauzelor diferenelor semnificative.
Informaia obtinut n urma aprecierii
controlului intern trebuie s fie documentat.
Metodele existente cu privire la
documentarea informaiei despre sistemul
controlului intern sunt:

-proper authorization of the economic

operations and activities by the
leadership;
-recording of all operations in order to
facilitate the setting up of financial
situations;
-planning and use of appropriate
documents that help to insure correctly
recording of the operations;
-access to actives must be allowed only
to authorized management;
-accounting information must be
checked in comparison to physical
actives by a person different from those
that are responsible for records and
actives;
-operation authorization, department
management,
actives
manipulation
keeping records must not be one
persons responsibility;
-existence of procedures highly related
to staff: supervising staff periodically
swapped to different positions;
c) control procedures that are to be
known by the auditor in the hope of
achieving the control environment and
accounting system.
Control
procedures
that
are
practically applied are:
-arithmetical checking of the
recorded sums in accountancy;
-crossed and mutual checking of
financial information;
-correctness
of
checking
in
achieving the circuit of documents and
presence of recording approved by the
leadership;
-use of achieved information from
different sources in order to exercise
control;
-steps taken by the entity
leadership in order to limit physically the
access of unauthorized persons to entitys
actives, to information system of keeping
records;
-comparison of planned economic
indices with the effective ones and
clarifying the different significant causes.

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-chestionarele;
-listele de control;
-schemele circuitului documentelor;
-descrierile.
Chiar daca toate procedurile de
control intern sunt practicate, sistemul de
control nu poate garanta realizarea absolut a
scopului propus din motivul existenei
urmtoarelor cauze:
-prevalarea cheltuielilor de ntreinere
a controlului intern peste efectul economic de
activitate al acestui sistem;
-interpretarea greit a instruciunilor
elaborate de conducerea entitii;
-abuzul de funcii la toate nivelurile de
conducere.
Pentru entitile cu un potenial
financiar i cu un numr de personal redus,
organizarea unui sistem de control intern este
iraional, prin urmare exercitarea acestui tip
de control i revine contabilului ef, sefilor
serviciilor auxiliare, altor gestionari.
Pentru
aprecierea
sistemului
controlului intern i determinarea n ce
msur acest sistem joac un rol important n
exercitarea auditului extern, se recomand
utilizarea
metodelor
i
procedurilor
corespunztoare.
Deoarece sistemul controlului intern
cuprinde un spectru mai larg de ntrebri,
dect pregtirea i ntocmirea situaiilor
financiare, nu toate procedurile i metodele
utilizate de controlul intern sunt utile pentru
auditul extern. Pentru auditul extern prezint
interes doar msurile nntreprinse i orientate
nemijlocit spre reglementarea i controlul
procesului de colectare, prelucrare i
generalizare a informaiei necesare la
pregtirea situiilor financiare. Prezint
interes, de asemenea i elementele sistemului
controlului intern legate de informaia, care
nu constituie parte component a situaiilor
financiare, dar poate fi folosit la aplicarea
procedurilor de audit.
3. In acest sens se pot concluziona
urmtoarele:
-volumul angajamentului de audit
depinde de rezultatele obinute la aprecierea

The information achieved as a

result of internal control must be done
with appropriate documents.
The existing methods regarding
achieving information about internal
control system are:
-questionnaires;
-control lists;
-schemes of document circuit;
-descriptions.
Even if all internal control
procedures are applied, the control system
cannot
guarantee
the
absolute
achievement of the planned objectives
because of the following;
-administrative expense of internal
control is over the economic effect of this
systems activity;
-misinterpretation of instructions
established by the entitys leadership;
-abuse of positions at every level
of leadership;
For the entities with a financial
potential and with a small number of staff,
an internal control system organization is
not rational; consequently, the use of such
a control becomes a responsibility of the
chief accountant or auxiliary services
chiefs.
In order to appreciate the internal
control system and to determine how
important this system is in exercising the
external audit, we recommend the use of
appropriate methods and procedures.
Since the internal control system
raises wide range of questions compared
to the process of preparing and writing
financial situations not all the employed
procedures and methods by the internal
control are useful for external audit. For
the external audit, only those steps taken
and directed towards the regulation and
the control of collecting, analyzing and
generalizing the information necessary to
prepare financial situations are important.
In addition to these, it is also
important the system of internal control
elements that are linked to information

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rolului sistemului de control intern n

exercitarea auditului extern;
-existena celor dou condiii n
funcionarea controlului intern justific rolul
acestui sistem n exercitarea auditului extern;
-la planificarea procedurilor de audit
necesare, auditorul poate reduce numrul lor,
bazndu-se pe mijloacele de control ale
entitii, sau, dac sistemul de control intern
sfideaz ncrederea, auditul extern trebuie s
acumuleze dovezi de audit convingtoare prin
efectuarea cercetrilor cu antrenarea unui
numr semnificativ de elemente ale
colectivitii generale;
-fiindc rolul controlului intern n
exercitarea auditului extern se afl n relaie
invers proporional n riscul legat de control,
auditorul trebuie s obin mai multe
confirmri referitoare la caracterul rezonabil
al structurii i eficienei funcionrii
sistemelor contabile si de control intern, n
cazul n care importana acestui sistem pentru
auditul extern este redus.

that is not part of financial situations but

which can be used in applying audit
procedures.
3.Having mentioned all these, we
can conclude:
-the volume of audit engagement
depends on the achieved results at the end
of internal control systems role
appreciation in exercising the external
audit;
-the existence of the two conditions
in internal control functioning which
justifies the role of this system in
exercising the external audit;
-in
planning
the
necessary
procedures of audit, their number can be
reduced on account of the entitys control
means or, if the internal control system
defies trust, trust external audit must
gather convincing proves of audit in doing
se arches that employ a significant
number of general collectivity elements;

4. Bibligraphy:
4.Bibliografie:
1. Alan Pratley,
-Efectele
aderrii la Uniunea European,
2006;
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contabil i auditul financiar contabil,
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1999;
3.
Petre
Popeang,-Auditul
financiar
contabil,
editura
Tribuna
Economic, Bucureti, 1999;
4. Petre Popeang, -Organizarea i
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editura Fundaiei Romnia de Mine, 2000;
5. Petre Popeang, Carmen Mitea
Popia, -Controlul financiar contabil
organizare i exercitare, editura Fundaiei
Romnia de Mine, 2002;
6. Emil Dinga, -Auditul public
intern,
Revista
finane
publice
i
contabilitate, editura C.N. Imprimeria

1. Alan Pratley, - Effecs European

Unions Aderation, 2006;
2. Mircea Boulescu, -Accouting
Expertize and Accouting and Financial
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House, Bucharest, 1999;
3 .Petre Popeanga, -Accouting
and Financial Audit, Economic Tribune,
Bucharest, 1999;
4. Petre Popeanga, -Organising
and exercising of accouting and financial
control,
Romania
of
Iomorrow
Foundation, 2002;
5. Petre Popeang, Carmen
Mitea Popia, -Accouting and financial
control: organizing and exercising,
Romania of Iomorrow Foundation, 2002;
6. Emil Dinga, -Public internal
audit, Public Finances and Accouting
Magasine, CN National Printhause, 2003;
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Naional, 2003;
7. M. Toma si M. Chivulescu, Tehnici i proceduri de audit, editura
Tribuna Economic, Bucureti, 1999;
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Camera
Auditorilor
din
Romnia, -Norme minimale de audit;
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199/1999 privind auditul public intern i
controlul financiar preventive;
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Tehnici si proceduri de audit, editura
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Technique and procedures in audit,

Economic Tribune, Bucharest, 1999;
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199/1999, regarding public internal audit
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