TFL Vsebine / Revija SIR*IUS

Fraud, whistleblowing and auditor's procedures

Pri reviziji računovodskih izkazov se osredotočamo predvsem na dve vrsti namerno napačnih navedb oz. prevar – prevarantsko računovodsko poročanje in poneverbo sredstev. Največkrat je prevara razkrita z namigom, kar v praksi pogosto pomeni s pomočjo žvižgača oz. po notranji poti za prijavo prevare. Revizor sicer prevar ne preiskuje, niti ni njegov primarni cilj odkriti prevaro. Mora pa na podlagi vrste poizvedb pridobiti informacije, na podlagi katerih prepozna in oceni tveganje namerno napačne navedbe ter načrtuje delo, da nato z ustreznimi revizijskimi testi (najpomembnejši med njimi so test knjižb v dnevniku knjiženja, preveritev predpostavk in presoj pri računovodskih ocenah ter pregled nenavadnih ali neobičajnih transakcij) pridobi ustrezne dokaze, da računovodski izkazi ne vsebujejo pomembno napačnih navedb zaradi prevar. Če ni tako, poroča poslovodstvu ali odgovornim za upravljanje ali celo drugim organom izven organizacije

The audit of financial statements focuses mainly on two types of intentional misrepresentation or fraud - fraudulent financial reporting and misappropriation of assets. Most often, a fraud is revealed by a tip, which in practice often means using a whistleblower or using an internal route to report fraud. While the auditor does not investigate fraud, nor is the primary objective to detect fraud, he must, on the basis of a series of enquiries, obtain information to identify and assess the risk of intentional misstatement and to plan his work to then use appropriate audit tests. Among the tests, the most important test is journal entries testing, the verification of assumptions and judgements used in accounting estimates, and the examination of unusual transactions. With such tests, the auditor obtains relevant evidence that the financial statements do not contain material misstatements due to fraud. Otherwise, the auditor reports the fraud to the management or those charged with governance or even other bodies outside the organisation.