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![Page 1: Presentation 11, Test of controls of the system, Workshop on System-based auditing, Tirana, 10-12 Sept 2014_ALB](https://reader035.vdocuments.us/reader035/viewer/2022081401/559a36d41a28aba8158b46e7/html5/thumbnails/1.jpg)
© OECD
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Tirana, 10-12 September 2014
Trajnim mbi Qasja e Auditimit në bazë Sistemi
11. Testimi i kontrolleve
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11.1 Procedurat e Auditimit: llojet e procedurave tё mbetura
• Testete e kontrolleve
------------------------------------------------
• Procedurat substantive:
Procedura analitike substantive
Testet e detajit
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11.2 Qёllimi i testimit tё kontrolleve
Pakёsimi i riskut tё kontrollit mund tё justifikohet vetёm me prova qё tregojnё se kontrollet funksionojnё.
7 lloje kryesore tё provave •Ekzaminimi fizik •Konfirmimi •Dokumentimi •Vёzhgimi •Saktёsia •Prova analitike •Pyetja e klientit
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11.3 Procedurat e Auditimit pёr testimin e kontrolleve
• Shqyrtimi fizik Prova tё marra nga inspektimi i aseteve
• Konfirmimi Prova me shkrim nga palёt e treta
• Dokumentimi Prova tё marra nga analiza e tё dhёnave tё
brendshme me shkrim • Vёzhgimi Prova vizuale tё marra nga audituesi duke
inspektuar aktivitetet e klientit
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11.4 Procedurat e Auditimit pёr testimin e kontrolleve
• Saktёsia
Prova e marrё duke verifikuar totalet
• Pyetja e klientit
Prova e marrё nga personeli ose menaxhimi i klientit
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11.5 Hierarkia e besueshmёrisё sё provave
Mё i miri Prova fizike •Konfirmimi •Dokumentacioni i jashtёm •Testi i saktёsisё I mirё •Vёzhgimi I dobёt •Dokumentacioni i brendshёm •Pyetja e klientit •Procedurat analitike
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11.6 Shkalla e procedurave
• Mbёshtetje tek provat e auditimit tё mёparshёm
– çdo tre vjet
• Kontrolle tё lidhura me risqe tё dukshme – prova
nga viti aktual
• Mё pak se e gjithe periudha e plotё e auditimit –
prova qё kontrollet funksiononin nё fund tё vitit
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11.7 Testet e kontrolleve dhe njё proces i kuptueshёm
Mbivendosje ndёrmjet tё dyjave:
=> Prova fizike, pyetja e klientit, vёzhgimi janё procedura qё pёrdoren
Diferencat:
• Arritja e tё kuptuarit mbulon tё gjitha kontrollet: testimi i atyre kontrolleve ku ka pasur dyshime
• Arritja e tё kuptuarit mbulon vetёm njё ose pak transaksione; testimi i mё shumё kontrolleve (20-100)
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11.8 Numri i testeve tё kontrollit
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11.9. Procedurat e Auditimit Nёse nuk zbulohet gjё, tё gjitha janё nё rregull! Apo
jo?
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Testimi i kontrollit-
Madhёsia e kampinoit = 30
Nuk gjenden
gabime
2 ose mё shumё
gabime tё gjetura
Nuk ka besueshmёri te
mundshme
nё kёtё kontroll
kryesor
Besueshmёria e
mundshme
nё kёtё kontroll
kryesor
1 gabim
i gjetur
Madhёsi shtesё
e kampionit = 20
Nuk gjenden
gabime tё tjera
1 ose mё shumё
Gabime zbulohen
ose ose
Central Limit Theory; http://en.ёikipedia.org/ёiki/Central_limit_theorem
see also http://ёёё.stat.ufl.edu/~aa/articles/agresti_min_binomial.pdf
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11.10 Testet e kontrollit pёrkundrejt testeve substantive
Testi i kontrolleve:
• Auditimi i sistemit & Auditimi financiar
• Testimi i kontrolleve tё brendshme
• Risku i mbetur
Substantive Testing:
• Auditimi financiar
• Testimi i sasisё
• Risku i zbulimit
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PYETJE?
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