A fost actualizat IS Auditing Guideline: G20 Reporting

 

Intră în vigoare din 16 septembrie 2010. Mă frămînt dacă se va ține cont de asta pe piața noastră…… Mă întreb dacă Ordinul pentru avizarea instrumentelor de plată cu acces la distanță va ține cont de acest ghid. Mă întreb dacă vor fi reacții….

Citez cîteva banalităţi profesionale, greşit înţelese şi transpuse în legislaţia noastră:

“1.2.3 Control objectives are the objectives of management that are used as the framework for developing and implementing controls (control procedures).
1.2.4 Controls or control procedures means those policies and procedures implemented to achieve a related control objective.
1.2.5 Control weakness means a deficiency in the design or operation of a control procedure. Control weaknesses potentially can result in risks relevant to the area of activity not being reduced to an acceptable level (relevant risks are those that threaten achievement of the objectives relevant to the area of activity being examined). Control weaknesses can be material when the design or operation of one or more control procedures does not reduce, to a relatively low level, the risk that misstatements caused by illegal acts or irregularities may occur and not be detected by the related control procedures.

…..

 

3.5 Engagement Mandate

3.5.1 Where an engagement is to be undertaken to meet a regulatory or similarly imposed requirement, it is important that the IT audit and assurance professional be satisfied that the type of engagement is clear from the relevant legislation or other source of the engagement mandate. (s.m) If there is any uncertainty, it is recommended that the IT audit and assurance professional and/or appointing party communicate with the relevant regulator or other party responsible for establishing or regulating the requirement and agree with the engagement type and the assurance to be provided.”

 

Şi nu în ultimul rînd faptul că nu există nici un document intitulat “Opinie de adit” ci că aceasta este o componentă a raportului de audit:

“An expression of opinion about whether, in all material respects, the design and operation of control procedures in relation to the area of activity were effective”

Mulţumesc.

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