RELATIA DINTRE

AUDITUL INTERN ŞI
AUDITUL EXTERN

Nume si prenume: Dumbrava Nicoleta

Lupulescu Ruxandra
Munteanu Marina
Murgoci cosmina
Negrea Mariana
 Cuprins
01 Asemanari si diferente intre între auditul intern
şi alte funcţiuni organizaţionale
02 Auditul intern si extern
03 Paralela intre audit intern si consultanta externa
04 Auditul intern si inspectia
05 Auditul intern si controlul de gestiune
06 Auditul intern si calitatea
07 Gestionarea riscurilor
08 Avantajele gestionarii riscurilor
 Asemanari si diferente intre între auditul intern şi alte funcţiuni organizaţionale

Asemanari

Deosebiri
 procesul de audit, numit si misiune de
audit, se deruleaza pe baza unor standarde
 auditorul intern face parte din personalul
internationale sau nationale;
entitatii in timp ce auditorul extern este
prestator de servicii, independent din punct
de vedere juridic;
 se efectueaza o analiza profesionista a unor
informatii, in vederea expunerii unei opinii
responsabile si independente;

 auditul extern se preocupa de orice frauda

 auditorii sunt persoane independente care
de indata ce aceasta are, sau se presupune
dobandesc aceasta calitate in conditiile
ca are, o influenta asupra rezultatelor;
strict reglementate de legislatia in vigoare;
 Auditul intern si extern
Auditul intern se referă la examinarea critică
a situațiilor financiare și a înregistrărilor unei
întreprinderi sau ale unei organizații de către
angajații săi. Acești angajați sunt numiți auditori
interni și numiți de conducerea organizației.

Auditul extern este

obligatoriu pentru fiecare
persoană juridică separată. Ea
Auditul extern se referă la se realizează după întocmirea
examinarea critică independentă a situațiilor financiare ale
situațiilor financiare și a înregistrărilor entității.
unei întreprinderi sau unei organizații.
 Paralela intre audit intern si
consultanta externa

Auditul intern poate sa înlocuiască consultanta

externa. Conditia pentru a se putea realiza asta este ca
auditorul sa dețina suficiente informații cu privire la
mediul extern al întreprinderii.

Auditul intern si consultanta externa au rolul de

consiliere a managementului.
Auditul intern si inspectia

Intre auditul intern si inspectie

confuziile se amplifica, avand in vedere,
pe de o parte, ca distinctiile sunt mai
subtile si, pe de alta parte, faptul ca, atat
auditorul intern, cat si inspectorul sunt
salariati ai organizatiei. In practica,
confuziile se accentueaza si datorita
folosirii gresite a vocabularului, de
exemplu auditori-inspectori, inspectii de
audit sau atunci cand in practica
auditorii interni si accepta sa efectueze
actiuni de inspectie sau de control.
 Auditul intern si contrulul de gestiune

Controlul de gestiune este un control ulterior care urmăreşte

respectarea dispoziţiilor legale cu privire la gestionarea şi gospodărirea
mijloacelor materiale şi băneşti pe baza documentelor înregistrate în
evidenţa tehnico-operativă şi în contabilitate. El vizează următoarele
obiective:
 existenţa, integritatea, păstrarea şi paza bunurilor şi valorilor de
orice fel şi deţinute sub orice titlu;
 utilizarea valorilor materiale, declasarea şi casarea de bunuri;
 efectuarea în numerar sau prin cont, a încasărilor şi plăţilor în lei
sau în valută, de orice natură, inclusiv a salariilor şi a reţinerilor din
acestea şi a altor obligaţii faţă de salariaţi;
 întocmirea şi circulaţia documentelor primare şi de evidenţă
tehnico-operativă şi contabilă.
 AUDITUL INTERN SI
Auditurile calităţii reprezintă, prin urmare, „examinări
„sistematice” ale activităţilor şi rezultatele acestora, referitoare
CALITATEA
la calitate, fiind planificate şi programate în funcţie de natura şi
importanţa activităţilor respective. Ele sunt, pe de altă parte,
examinări „independente”, în sensul că trebuie conduse de
persoane care nu au responsabilităţi directe în domeniile
auditate.

Prin auditurile calităţii se evaluează:

• sistemul calităţii întreprinderii în ansamblu sau elemente ale
acestuia;
• procesele întreprinderii;
• rezultatele proceselor (produse, servicii). What We
Do Now?
 GESTIONAREA RISCURILOR

STOP RISK
Gestionarea riscurilor este un proces de identificare și
planificarea pentru riscurile care ar putea afecta potențial proiect
ceea ce privește domeniu, activitățile, planificare, costuri, resurse,
calitatea și etc.

Strategia de risc a unei organizaţii este o strategie coordonată

de consiliul sau organismul cu puteri similare, prin intermediul
căreia se stabileşte nivelul apetitului pentru risc al organizaţiei,
preferinţele privind asumarea riscurilor şi opţiunile de soluţionare.
Avantajele gestionarii riscurilor

Prin implementarea unui plan de gestionare a riscurilor

și luând în considerare diversitatea riscurilor potențiale sau
evenimente înainte ca acestea să apară, o organizație poate
economisi bani și să-și protejeze viitorul.

Acest lucru se datorează faptului că un plan robust

de gestionare a riscurilor va ajuta o companie să
stabilească proceduri pentru a evita potențialele
amenințări, să-și minimizeze impactul în cazul în care
acestea să apară și să facă față rezultatelor.
 Concluzii
Auditul intern s-a nascut prin desprinderea unor activitati incorporate initial in activitatile realizate de
auditul extern si de aici aparentele suprapuneri si confuzii care se manifesta in practica acestor
profesii. In realitate cele doua activitati sunt total diferite, insa granita de separare dintre ele este una
sensibila si mai putin sesizabila, chiar si pentru profesionistii in domeniu. In plus, exercitarea acestor
profesii conduce la identificarea si stabilirea unor relatii de complementaritate intre cele doua activitati.
Astfel auditul intern si auditul extern sunt activitati care se completeaza reciproc,
de care beneficiaza in mod deosebit practicienii si care sunt reglementate de
standardele profesionale ale celor doua categorii de auditori
 BIBLIOGRAFIE
• https://ro.weblogographic.com/difference-betwee
n-internal-audit-and-external-audit-70700

• https://www.rasfoiesc.com/legal/contabilitate/An
aliza-comparativa-a-auditulu37.php

• https://www.rasfoiesc.com/legal/contabilitate/An
aliza-comparativa-a-auditulu37.php

• https://www.stiucum.com/economie/bancile-in-ec
onomie/Aparitia-si-evolutia-auditului95343.php
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