عرض العناصر حسب علامة : الرقابة الداخلية
الثلاثاء, 24 مايو 2022 07:37
مبادئ الرقابة الداخلية على المقبوضات النقدية
تعتبر النقدية نقطة البداية في نظام التشغيل في المنشآت المختلفة بالإضافة الى ذلك فإنها تعتبر نقطة البداية في نظام الرقابة الداخلي
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إنفوجرافيك
الثلاثاء, 24 مايو 2022 07:38
مبادئ الرقابة الداخلية
تتبع المنشأة مبادئ محددة في الرقابة من أجل المحافظة على الأصول وزيادة الدقة والموثوقية في السجلات المحاسبية
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إنفوجرافيك
الأحد, 16 يناير 2022 14:30
دراسة ماجستير: الدور المعدل للتدريب في العلاقة بين استخدام نظام إدارة معلومات مالية الحكومة GFMIS وفعالية الرقابة الداخلية في الوحدات الحكومية المصرية
يتمثل الهدف الرئيسى لهذه الدراسة في التعرف على الدور المعدل للتدريب في العلاقة بين استخدام نظام إدارة معلومات مالية الحکومة وفعالية الرقابة الداخلية في الوحدات الحکومية وذلک بالتطبيق على جامعة المنصورة کأحد الوحدات الحکومية العامة
معلومات إضافية
- البلد مصر
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رسائل ماجستير و دكتوراة
الأربعاء, 05 يناير 2022 10:15
رسالة ماجستير: قياس فاعلية الدور الحوكمي للمراجعة الداخلية في الرقابة الداخلية بالمصارف السودانية
عمدت هذه الدراسة إلى تحليل ودراسة فاعلية الدور الحوکمي للمراجعة الداخلية في تعزيز فاعلية أداء الرقابة الداخلية بالمصارف السودانية
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رسائل ماجستير و دكتوراة
الأربعاء, 05 يناير 2022 09:02
رسالة ماجستير: مدى تأثير معايير المحاسبة القائمة على القواعد مقابل المبادىء على العلاقة بين دوافع الإدارة وجودة التقرير المالي
تعتبر الدوافع من العناصر الاساسية المؤثرة علي سلوک الإدارة تجاه تحريف القوائم المالية
معلومات إضافية
- البلد السعودية
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رسائل ماجستير و دكتوراة
الثلاثاء, 04 يناير 2022 11:49
رسالة ماجستير: مدى مساهمة تقنيات الذكاء الإصطناعي في دعم جودة الأداء المهني لمكاتب المحاسبة والمراجعة في مصر
يهدف البحث إلى تحديد واقع مدى إلتزام مكاتب المحاسبة والمراجعة العاملة في مصر يدعم جودة الأداء المهني من خلال إستخدام تقنيات الذكاء الإصطناعي في مكاتب المحاسبة والمراجعة ومدى مساهمته في تنمية قدرات مكاتب المحاسبة والمراجعة على تطبيق المعايير الدولية للمحاسبة والمراجعة وبالأخص معايير رقابة الجودة
معلومات إضافية
- البلد مصر
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رسائل ماجستير و دكتوراة
الإثنين, 20 فبراير 2023 08:08
البرلمان المصري يبدأ مناقشة قانون المالية الموحد
بدأت الجلسة العامة لمجلس النواب اليوم برئاسة المستشار أحمد سعد الوكيل الأول للمجلس، حيث من المقرر، أن يتم استكمال مناقشة مواد مشروع قانون المالية الموحد.
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قوانين و تشريعات
موسومة تحت
الثلاثاء, 09 نوفمبر 2021 09:32
رسالة ماجستير: التأکيد المشترک کأحد آليات الرقابة الداخلية ودور أصحاب المصلحة في المراجعة الداخلية في تفعيل تطبيقه (دراسة ميدانية)
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رسائل ماجستير و دكتوراة
الإثنين, 28 مارس 2022 13:07
5 خطوات لمنع الاحتيال
بينما لا أحد يريد تصديق حدوث الاحتيال في مؤسسته، لسوء الحظ، يمكن أن يحدث هذا بالفعل. عادةً ما يكون الاحتيال جريمة، مما يعني أن وضع تدابير وقائية للاحتيال يمكن أن يساعدك في تقليل الاحتيال قبل أن يبدأ.
معلومات إضافية
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المحتوى بالإنجليزية
5 steps to prevent fraud
By Brandy Keller
October 26, 2021 3:00 PM
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While no one wants to believe fraud is occurring at their organization or nonprofit, unfortunately, it can and does happen. Typically, fraud is a crime of opportunity, which means that putting preventative fraud measures in place can help you reduce fraud before it starts.
Here are five steps you can put in place no matter what size your organization is to decrease your risk of fraud. Remember, when you have formal reporting mechanisms in place for fraud, you are setting the foundation of fraud reduction.
Whistleblower policy
fraud-detect.jpg
Sean Gladwell/Getty Images/Hemera
Create a clear fraud whistleblower policy for your organization and its employees. Make sure this fraud policy is part of employee onboarding, and part of your employee handbook. Conduct background checks during the hiring process. Post the fraud policy in your office as well as on your internal website. Establish different ways any employee can report fraud, including a tip hotline, anonymous email and an internal fraud website reporting link.
Note: Make sure your whistleblower policy includes a no-retaliation clause, a reporting procedure and confidentiality protection for the whistleblower. For a sample whistleblower policy for nonprofits, see these resources from the Council of Nonprofits.
Tips
Encourage employees to submit a tip or concern of fraud at any time and make sure they can do so via email, phone or in an anonymous tip box onsite. Help employees understand that they are part of the fraud protection team.
Note: The latest Report to the Nations from the Association of Certified Fraud Examiners found 43% of occupational fraud was reported through tips.
Internal controls
Ensure that you have internal controls to protect the security of your data, assets and any proprietary information in place, and that you update them on a regular schedule.
One of the most important controls you can implement is the segregation of transactions. Fraud is more difficult to pull off if you need to get multiple people involved. Typically, fraud is only perpetrated by one person alone, so if you have more people involved, the more you can deter fraud.
Don’t have a single employee handling the entire cash processing cycle. By assigning more than one staff member or employee to handle the processing and accounting for cash from beginning to end, organizations can lessen the opportunity for fraud. These multiple staff processing systems provide a benefit not only in fraud reduction but also in the security of the cash received and proper reconciliation for the donations.
Organizations should also avoid a single employee having sole responsibility over reconciling cash or asset activities. Putting checks and balances in place for any transactions processed will reduce the opportunity for fraud. Using a fund accounting software solution can help you to have internal controls in place that will flag entries or variances of a budget that would be otherwise undetected.
Keep in mind as well that fraud can be as simple as one employee printing out duplicate checks, or forging signatures on checks, so you want to keep all company checks locked up. Many companies also employ a two-signature check system so any check larger than $500 must be signed by two different people on the financial team.
Make sure you have your organization’s financial tasks segregated when it comes to processing cash and checks or reconciling cash, checks and payments. It is much easier to cover up fraudulent activities if the person committing the fraud is the only person with access to the full accounting system.
Fraud can be committed at any level of the organization so it’s important that all internal controls for fraud apply to every role at your organization.
Note: Internal accounting controls might include user role restrictions, protected access to proprietary asset information or funds, and alerts for budget variances.
Audits
Make sure you’re not waiting for a yearly audit to detect any fraud that might be occurring. While fraud is sometimes detected through an audit, don’t depend on or wait for a yearly audit to find fraud.
Note: Financial statement fraud is one kind of fraud that can occur. This includes net worth overstatements or understatements, misstating or overstating assets, false revenues or understated revenues, as well as improper disclosures. These are items an auditor will be looking for throughout an audit.
Internal fraud assessments
Build internal fraud assessments into your yearly organizational calendar, and make sure your managers and employees know your company conducts fraud assessments regularly.
Just as you do yearly reporting to your stakeholders, think about conducting yearly fraud awareness training. Research shows that more tips on fraud come through organizations that have standard fraud awareness training in place, in addition to a fraud policy.
If fraud is committed at your organization, once it’s resolved, use the opportunity to discuss how the fraud occurred, what was lost and how it happened as part of your fraud awareness training. When you have fraud awareness training, the more you can use real-world specific fraud events that correlate with your type of organization or nonprofit, the easier it will be for everyone to understand how to detect fraud.
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موضوعات متنوعة
موسومة تحت
الأربعاء, 28 سبتمبر 2022 14:47
5 عوامل رئيسية لتعزيز فعالية لجنة التدقيق
إخفاقات الشركات وفضائحها عبر البلدان، بما في ذلك الانهيارات الأخيرة لشركة Carillion و Patisserie Valerie و London Capital & Finance في المملكة المتحدة، والاخفاقات في الكيانات المملوكة للدولة في جنوب إفريقيا Transnet و Eskom و South African Airways، وTransnet و Eskom و South African Airways، وفضيحة 1MDB في ماليزيا على سبيل المثال لا الحصر، ركزت جميعها علي الاهتمام السياسي والتنظيمي على مهنة التدقيق وكشفت أيضًا عن إخفاقات خطيرة في حوكمة الشركات.
معلومات إضافية
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المحتوى بالإنجليزية
5 Key Factors to Enhance Audit Committee Effectiveness
Laurie Tugman, Laura Leka | September 20, 2019 | 2
Corporate failures and scandals across countries, including the recent collapses of Carillion, Patisserie Valerie and London Capital & Finance in the UK, failings in South Africa’s state-owned entities Transnet, Eskom, and South African Airways, and the 1MDB scandal in Malaysia to name a few, have all focused political and regulatory attention on the audit profession and also exposed serious corporate governance failings.
The result is increased debate globally on audit and governance regulatory reform.
Companies do not fail because of poor quality audits. An audit is designed to enhance confidence in financial reporting, but it does not relieve management or those charged with governance of their responsibilities. Ultimately, corporate failures and the resulting impacts on financial statements are consequences of poor governance and decisions.
Effective governance is underpinned by purpose, vision, values and ethics, that are reflected in the behaviors and actions of the board and management team and cascaded throughout the organization. The board in conjunction with management is responsible for setting the tone at the top, shaping the culture of the organization, and setting strategic direction. Organizations need to be proactive in driving improvements in their governance beyond adherence only to minimum requirements.
The board has ultimate responsibility for the integrity and accuracy of the company’s financial reporting, which includes ensuring implementation of internal controls over financial reporting, adoption of appropriate accounting policies, and appointment and oversight of independent external auditors. These responsibilities are often delegated by the board to its audit committee. But this delegation does not absolve the board of its obligations and accountability to shareholders and other stakeholders.
IFAC strongly supports efforts to strengthen and clarify the roles of boards and audit committees in exercising oversight of the statutory audit and financial reporting processes led by management, including addressing perceptions that audit committees are not sufficiently independent of management, or that there is insufficient communication from the audit committee to shareholders.
Effective audit committees are a critical part of delivering trust and confidence in reporting and risk management. However, globally audit committee responsibilities are widening beyond their core financial reporting oversight responsibilities, putting them under increasing pressure both in terms of time and expertise to oversee the major risks on their agendas in addition to fulfilling their core mandates.
Often if the board is not directly dealing with a matter or there isn’t another appropriate committee, by default whatever is left over falls to the audit committee to oversee: for example, cyber security and other technology related matters, as well as risk management beyond financial risk.
Audit committee responsibilities vary widely across jurisdictions, sectors and between companies. It is important to recognize that there is no one-size-fits-all model for audit committees and therefore enhancing their effectiveness will be more dependent on adoption of good practices rather than further prescriptive legislation or additional regulatory scrutiny.
With the input of IFAC’s Professional Accountants in Business (PAIB) Committee we have been exploring ways to enhance audit committee effectiveness and have identified five key factors:
1. Audit committee transparency
Increased transparency on how an audit committee has discharged its duties is crucial and enables a more informed assessment of its performance and effectiveness.
Many corporate governance codes and regulations include requirements around audit committee disclosure. In addition, voluntary disclosures continue to grow, reflecting that audit committees are responding to evolving expectations of investors and other stakeholders.
But while audit committee reporting may be increasing, the usefulness of disclosures varies.
In the US the CAQ 2018 Audit Committee Transparency Barometer, a review of audit committee disclosures by S&P 500 companies, revealed increased disclosure around audit firm appointment, length of audit firm engagement, change in audit fees, and criteria used to evaluate the audit firm. However, decreased disclosure was found around key questions such as:
Is there a discussion of audit fees and their connection to audit quality? 5% of companies included this, representing a continued downward trend since 2014 when 13% included this discussion
Is there a disclosure of significant areas addressed with the auditor? 0% included this vs 3% in 2014.
For audit committee reporting to be meaningful, there needs to be strong and candid disclosure of the audit committee’s work and key areas of its agenda and discussions. Such disclosure should provide insights on the significant issues the audit committee considered in relation to the financial statements, and how these issues were addressed.
If enhanced reporting by auditors through disclosure of key audit matters is mirrored by the audit committee in their own reporting, this could drive improved audit committee disclosure. It would be unusual for the audit committee not to give their perspective on an issue that the auditor considers a key audit matter. Analysis of audit committee reporting in the UK, shows how disclosure on material financial reporting risk is strongly aligned to auditor reporting on key audit matters.
2. Effective communication
The importance of effective communication flows to and from the audit committee cannot be overstated. This includes written and in person, formal and informal, communication with management, internal and external audit, the CFO and finance function, and the board.
For support in its oversight role, the audit committee relies on:
Meaningful insight from management on emerging risks on the horizon and focused updates on what is happening in the business, moving beyond the basics of what they do to focus on specific challenges, risks and opportunities
Concise and understandable meeting materials from management, the CFO and finance function, as well as internal and external audit. The volume of materials an audit committee must review can become unmanageable. Written information presented to the audit committee needs to communicate only the most important and relevant information for their attention
Unrestricted access to the auditors without management present, as well as ongoing dialogue with the auditors outside of the audit window, to deal with issues on an ongoing basis and not just at the time of the audit
Informal communication with management and the CFO between audit committee meetings
Direct access to teams and departments, including those outside of finance, when appropriate (and ensuring the audit committee does not overstep its governance role).
The audit committee also needs to communicate with the board how it has discharged its responsibilities. It is not enough for the board to simply ‘rubber stamp’ reports from the audit committee; there needs to be full discussion and deliberation on key aspects of the audit committee’s work and any significant issues they have identified that warrant the full board’s attention.
3. Committee composition – including appropriate skills, competencies and expertise
Ensuring the right composition of the audit committee is vital but can be challenging. Requirements vary across jurisdictions, but generally there must be at least one member who is financially literate. This can put a huge burden on one individual if they are the only person on the audit committee to have financial reporting and accounting expertise.
Diversity of experience, perspectives and expertise, as well as industry knowledge are also extremely important, particularly given the widening mandates of audit committees beyond financial reporting oversight.
Audit committee members need continuing development and education to help them keep up-to-date on current issues. But often there is no formal education for audit committee members and even cases where audit committee members have never interacted with auditors prior to joining the audit committee.
Training programs, guidance and other support tools are essential to ensure the audit committee maintains knowledge of relevant developments in accounting and corporate reporting, as well as new technologies and their impact on the business and future of audit. Approaches to ensuring sustained expertise of the audit committee can be varied and include formal training and education, mentoring, and engagement with experts inside and outside the organization.
While the audit committee can rely on outside expertise, it is important that an effort is made to provide continuing professional education in order to understand emerging issues and develop an awareness of best practices.
4. How it gets its work done – efficient and effective ways of working
Audit committee mandates typically always widen, but nothing is generally removed. With increased workload along with increased complexity of risks on their agendas, audit committees need efficient and effective ways of working to ensure they can successfully discharge their oversight responsibilities.
Good practices include:
Having well-defined terms of reference setting out a clear scope of responsibilities, which are widely understood by the audit committee members, as well as by others in the organization including the board, CFO and finance function
Coordination between auditor, audit committee, and internal auditor to prevent duplicated effort, increased cost and poor effectiveness
Appropriate frequency and efficiency of meetings with focused agendas that allow sufficient time and attention for in-depth discussion on critical areas, as well as flexibility to add additional items as they arise
Producing short summaries to circulate to audit committee members in advance of meetings outlining key areas of focus for discussion
Holding a call or prep meeting between the audit committee chair and the auditor before each audit committee meeting.
5. Strength of the finance function
The finance function is responsible for producing reliable and auditable information for external disclosure. The strength of the finance function is therefore critical in supporting the oversight role of the audit committee, which can be severely inhibited by a weak finance function that lacks capacity, expertise or effective CFO leadership.
Considerations for the audit committee include whether the finance function is appropriately staffed and resourced, has suitably qualified people in key positions, as well as whether it has support for its continued development.
The audit committee also needs to consider whether they should have a role in appointment of key finance staff and finance function succession planning. The EY UK report Appointing CFOs for a rapidly changing world: the role of the Audit Committee suggests that “When it comes to appointing a new CFO, the audit committee chair should be an integral part of the interview process.” Indeed, “It’s a brave CEO who vetoes the audit committee chair’s recommendation.”
Much of the transactional work of the finance function including preparation of the financial statements is being enabled by technology, giving the finance function opportunities to improve its productivity, efficiency and effectiveness, and focus its attention on other value adding activities. To meet the future needs and demands of business, finance functions must transform themselves from technical support functions to business partners that enable and support decision making across their organizations.
To maximize the finance function’s value to the business, organizations need mechanisms in place to assess its effectiveness and support its development. Ultimately this responsibility lies with the board but may too be delegated to a committee of the board such as the audit committee.
In South Africa, which adopts a combined assurance model, the King IV Code on Corporate Governance recommends that the audit committee should provide independent oversight of the effectiveness of the organization’s combined assurance arrangements, including external assurance service providers, internal audit and the finance function. It also recommends that the audit committee discloses their views on the effectiveness of the CFO and finance function.
To support finance function transformation, IFAC has recently launched its “Future-Fit” series, which includes a high-level evaluation tool designed to support dialogue at the board (or audit committee) on the importance of finance function development, as well as help to identify priority areas for finance function investment.
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محاسبة و مراجعة
موسومة تحت
في المحاسبين العرب، نتجاوز الأرقام لتقديم آخر الأخبار والتحليلات والمواد العلمية وفرص العمل للمحاسبين في الوطن العربي، وتعزيز مجتمع مستنير ومشارك في قطاع المحاسبة والمراجعة والضرائب.