Pht hin gian ln khng ch qua nhng con s!

(Phn u) Kim ton vin cn phi hiu v tun th Chun mc Kim ton s 99 (SAS99) - Xem xt gian ln trong kim ton bo co ti chnh. Chun mc ny ch yu tp trung vo cc th tc pht hin gian ln. Nhng trong qu trnh pht hin gian ln, Chun mc ny cng quy nh vic pht hin gian ln ca kim ton vin lun tn ti nhng hn ch. Bi vit ny tp trung vo mt s vn chuyn mn c tnh thng l khi kim ton vin pht hin cc sai st trng yu lin quan n gian ln. CHUN MC NGH NGHIP SAS 99 phn loi cc sai st lin quan n gian ln thnh hai loi: mt l cc gian ln lin quan n bo co ti chnh, hai l cc gian ln lin quan n vic bin th ti sn. Nhn t chnh phn bit gia gian ln v sai st l s c tnh hay v . SAS 99 ch ra rng rt kh khn xc nh nhng hnh ng c v mt cuc kim ton c thit lp khng phi pht hin nhng hnh ng c " v gian ln mt phm tr rng ln, kim ton vin khng th quyt nh chnh xc khi no gian ln xy ra. V vy kh nng xt on l yu t then cht trong vic pht hin cc gian ln tim n v cc Chun Mc Kim ton chung c tha nhn GAAS (Generally Accepted Auditing Standards) a ra nhng hng dn c th trong vic pht hin gian ln. Trong cc s kin c th dn ti gian ln tim n, kim ton vin phi quyt nh nh hng ca chng c trng yu hay khng. iu ny lin quan n vic m rng th tc kim ton cng nh cn nhc nhng nhn t khc trong qui trnh kim ton c th b nh hng. "Nu kim ton vin tin rng sai st c th hoc chc chn l do gian ln, nhng nh hng ca chng khng trng yu, kim ton vin cn nh gi li nhng nhn t nh hng, c bit l nhng nhn t v v tr, chc v ca cc c nhn c lin quan trong doanh nghip. SAS 99 khng nh rng kim ton vin c th xt on v phn tch nh hng ln ton b cuc kim ton. C th: Kim ton vin c th quyt nh gian ln c tch bit vi cc khu vc v nh hng trng yu ln bng bo co kt qu kinh doanh hay khng? Nu nh hng trng yu, kim ton vin c th quyt nh gian ln l ring l v c th b kim sot ng k trong h thng cc nghip v, khon mc hay khng? Nu khng nh hng trng yu ln cc khu vc ring bit, hy xem vn ny c lien quan n h thng qun l hay khng? Kim ton vin phi cn nhc xem gian ln c bc l l nh hng ln ton b v c cn mc chnh trc ca ngi qun tr hay khng? Nu kim ton vin quyt nh nhng sai st xy ra do gian ln v l trng yu hoc kim ton vin khng th xc nh c mc nh hng ca gian ln n bo co ti chnh th kim ton vin c th xem xt cc hng dn sau: Phi thu thp thm bng chng Xem xt nhng nh hng ca chng ln nhng khu vc kim ton khc. Tho lun vn ny, bao gm c nhng g thu c trong vic iu tra b sung vi cp qun l. Xem xt vic tham kho kin khch hng trong vic pht hin gian ln. Xem xt rt khi cuc kim ton nu kt qu cuc kim ton ch ra rng c tn ti nhng sai st trng yu lin quan n gian ln, v cn trao i r l do rt khi cuc kim ton vi khch hng.

 Xem xt vic tham kho kin t vn ca cc chuyn gia lut. Cui cng, chun mc kim ton yu cu kim ton vin phi thu thp nhng bo m hp l rng Bo co ti chnh khng cha ng nhng sai st trng yu, cho d nhng sai st l do gian ln hay v to nn. Tuy nhin,SAS 99 tha nhn rng, "do bn cht vn c ca mt cuc kim ton v tnh cht ca cc gian ln, khng th m bo chc chn rng gian ln lun lun c pht hin". Trong thc t, mt chuyn gia pht hin gian ln nhiu kinh nghim cng khng th m bo chc chn pht hin c ton b cc gian ln khi chng b che du mt cch c . Nhng s kin gn y, b lut mi, hng dn ngh nghip mi tng k vng ca khch hng i vi kim ton vin trong vic pht hin gian ln. Kt qu l, s xt on ngh nghip ca kim ton vin, khi ng u vi nhng gian ln tim n, mang tnh cht quyt nh trong vic pht hin gian ln. Chun mc nhn mnh ngay c nhng cuc kim ton c lp k hoch nhm tun th GAAS cng c th khng pht hin ht cc sai st trng yu. V vy kim ton vin phi xc nh c nhng mong mun ca khch hng qua qu trnh giao tip. Ngi qun l cao cp ca khch hng cng phi hiu c bn cht v gii hn ca cuc kim ton v trch nhim no ca kim ton i vi bo co ti chnh v gian ln tim n. Pht hin gian ln khng ch qua nhng con s (tip theo v ht) V d v gian ln T l thuyt n thc tin, di y l hai v d in hnh v gian ln Bo co ti chnh: Khi ang kim tra vic ct gim doanh s bn hng mt khch hng, trong s cc nghip v c chn la, kim ton vin bt gp mt nghip v lin quan n doanh s t mt khch hng m da vo vic nh gi tnh hnh kinh doanh cc phn hnh kim ton khc, kim ton vin nhn ra khch hng ny l mt ngi mua chnh. Nghip v ny xy ra khng thng xuyn, v c nh gi l trng yu. Nhng ti liu c lin quan n nghip v ny c thu thp. Nhng ti liu ny bao gm nhng bng chng lin quan n vic chi tr ca cc khon phi thu sau ngy kt thc Bo co ti chnh nm. Tuy nhin ti liu lin quan n vic giao hng bng ng thu khng c cung cp. Qu trnh phn tch ch ra rng khng h c vic ghi chp qu trnh vn chuyn. Mc d c bng chng ca vic chi tr, nhng khng h c bng chng chng minh rng hng ha c giao.
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Vic phn tch thm na c m rng, ho n ca cng ty c kim ton vin yu cu. Kim ton vin chng minh c vi ho n dch v c bit c giao cho khch hng khi cng ty c chi tr. Nhng ho n ny t chi tit hn hn nhng ho n khc trong tp h s v khng c c lm sng t hn qua cc n t hng hay l cc giy t phi thu. Tng s ho n c bit ny chng minh c rng nghip v bn hng hon ton ng nghi vn. Vic pht hin ny c trao i vi Gim c ti chnh, ngi s a ra li gii thch thiu chnh xc. Sau khi tip xc vi ban qun tr, kim ton vin gp li Gim c ti chnh v bo rng vic iu tra ang c xem xt.

Gim c ti chnh thng ng vi Gim c iu hnh xy dng k hoch tng doanh s nhm t c mc tiu doanh thu. Khi mun hp thc ho, Gim c ti chnh chn mt khch hng chnh, thc hin k hoch ny. V gim c ti chnh s tng k trc tip hng dn khch hng ghi ho n v tr trong vng 30 ngy. Sau , Gim c ti chnh ny s phi hp v to ra doanh s o n cng ty ca ngi mua vi s tin tng ng. Trong vng 30 ngy chi tr doanh s o ny, khch hng s tr hon vic chi tr. Vo cui k k ton, k hoch ny khin khon bn hng khng trung thc ny c ghi nhn vo doanh thu. iu ny cho php h t c mc tiu doanh s. Bin th ti sn:Trong khi ang tin hnh cc th tc kim tra vt cht hng tn kho, cc kim ton vin pht hin ra mt s mu thun trng yu hay l c th hn l s thiu ht gia vic ghi chp lin tc vi vic kim m xc nh tnh hin hu ca hng tn kho. Ch nhim kim ton a vn ny cho Gim c kim ton v c yu cu tin hnh iu tra thm. Vic pht hin ny ch ra rng vn ny cn phi phn tch thm. Cc kim ton vin xem xt k lng giy t lien quan n hang tn kho thi gian trc ,c bit ch cc khon thiu ht tng t vi cng mt hng tn kho. Tuy nhin, vo thi im , khon thiu ht ny c cho l vn vt, v chng c cuc iu tra no c tin hnh. V khon ny c ghi vo ti khon hao ht Kim ton vin sau yu cu kim tra khon phi tr, vic mua hng, v vic ghi cc khon phi thu. K ton cng n phi tr cung cp mt bng bo co v cc khon phi tr ca tng ngi bn ring l v cc ti liu lin quan. Kim ton vin khng c cung cp cc ti liu lin quan n khon phi tr c gi bi th kho. Kim ton vin trc tip yu cu ngi th kho cung cp cc ti liu . Chng c ha s a vo tun ti. Sau 2 tun nhc nh lin tc, khng mt ti liu lin quan n cc khon phi tr v hng ho nhn no c cung cp v v th kho c bo l phi nm vin. Tin hnh lm vic vi nhng ti liu sn c, kim ton vin xem xt li cc ti liu lin quan n vic bn hng thng qua ho n. H iu tra c rng, tn v a ch ngi tr mu thun vi ho n m vic chi tr c u quyn cho ngi th kho. Sau kim ton vin yu cu c cung cp nhng ho n lin quan n vic hu b cc Sc thanh ton cho ngi bn hng. Kim ton vin pht hin ra rng, mt s cc ho n c nh du mt sau v c k hiu c bit. Trong khi cc ha n khc c nhng ch thch khc ch ra rng chng c thng qua b phn kim m tin mt. Kim ton vin quyt nh rng, v th kho ca cng ty thc hin vic mua bn o bng cch lm ho n bn hng gi mo. Khon phi tr sau c tr n a ch m ch c ngi th kho c th nm c. V v th kho ny cng t khng qua b phn kim m tin. Phn tch vn Thng qua cc v d a ra, cc th tc v xt on ca cc kim ton vin trong mi tnh hnh v hon cnh c th c th c tham kho. Tuy nhin bi v bn cht vn c ca gian ln, khng th c Checklist chun kim ton vin da vo thc hin. Sau khi c xong hai tnh hung gian ln, chng ta c th thy rng vic kim ton vin khng iu tra ra c gian ln l mt vic hon ton c th xy ra. v d u tin, mi lin h g gia khch hng v tn ca ngi bn khng bao gi c pht hin ra. v d 2, iu g s xy ra nu Ch nhim kim ton khng a vn ny cho Gim c kim ton m t chp thun li gii thch sau khi trc tip phng vn th kho. Kim ton vin phi da vo k nng v kinh nghim cng nh qu trnh rn luyn kh nng xt on quyt nh cc bc no nn tin hnh khi i mt vi nhng gian ln tim n. Nh c ch trc , qu trnh kim ton cho d c thc hin ng n v thch hp, hon ton c th khng iu tra c nhng gian ln trng yu. Bn cht ca cc k hoch sau lngkhng d dng c pht hin qua cc th tc kim ton thong thng. Kt qu l nhng k

hoch nh th c pht hin thong qua nhng tnh hung ngoi d kin ca cuc kim ton. Xem xt cc v d, v ngh xem nh th no c th lp k hoch kim ton, thit k cc th tc v thc hin kim ton. nh gi cc phng php kim ton c th iu tra vic tham v gian ln n mc no v nhng phn tch m rng th tc kim ton. Tin hnh m rng th tc kim ton v iu tra cc gian ln tim n va c pht hin trong bao lu? Kim ton vin phi chu trch nhim cho vic pht hin lc ban u ca gian ln trong yu v chu trch nhim m rng th tc kim ton m cc th tc m rng ny c nhng quyt nh ng k nh hng ln Bo co ti chnh. Khi kim ton vin bt u m rng iu tra hoc cc th tc php l, c nhiu vn ngh nghip cn phi c xem xt. Kim ton vin s xc nh ranh gii gia th tc kim tra bo co ti chnh v th tc phc v mc ch t vn cho khch hng u? Kim ton vin c kinh nghim cn thit a ra kin Bo co ti chnh hay khng? Kim ton vin c c lp trong khi a ra kin thuc v cm tnh hay khng? Hng dn ca GAAS cng m h v b gii hn trong vn ny. Phn kt: R rng, kim ton vin c yu cu kim tra cc trng hp ca gian ln tim tng nh gi nh hng ln Bo co ti chnh cng nh nh hng ln ton b cuc km ton. S xt on c rn luyn trong khi lm quyt nh da vo th tc kim ton ban u v m rng, c yu cu cn nhc mt cch cn thn. Nhiu vn c th pht sinh m khng c cp trong GAAS. V d: thi im no th tc kim ton m rng tr thnh vic iu tra php l ring bit bao gm nhng th tc khng thng xuyn xy ra trong mt cuc kim ton bo co ti chnh. GAAS bao gm c nhng yu cu lin quan n vic o to v mt k thut v tnh chuyn nghip ca kim ton vin - v vy phi xem xt GAAS c cp n nhng k nng tng t yu cu i vi kim ton bo co ti chnh thc hin vic iu tra php l hay khng? Nu khng cn thit phi mi rng cc th tc kim ton nhm a ra kin kim ton vin, kim ton vin kt lun h thc hin cc th tc mt cch thnh tho, tip theo kim ton vin c th hon thnh cng vic v vn gi c tnh c lp. Tuy nhin, kim ton vin phi hiu rng, c h c th mt tnh c lp nu h ng ng vai tr l nhn chng c chuyn mn hay l lut s cho khch hng. Nu kim ton vin iu tra th tc php l tch bit, h cn phi xem xt c cn thit phi b sung cc ri ro kim ton hay khng? Trc khi thc hin vic iu tra php l vt qua yu cu ca SAS 99, kim ton vin nn xem xt tt c cc vn c th xy ra, cc chun mc ngh nghip lin quan v nhng ri ro kim ton tim n c th pht sinh cng nh kh nng ngh nghip ca mnh. Cc kim ton vin bit r rng h hot ng trong mt mi trng ri ro cao, d xy ra cc tranh chp php l, c bit l vi SAS 99 and Sarbanes-Oxley. Khi nhng ri ro tim n c pht hin v cc kim ton vin m rng th tc kim ton ng n ph hp vi tiu chun GAAS nh gi c nh hng ln Bo co ti chnh, Kim ton vin nn tho lun nhng pht hin ca mnh vi cp qun l ph hp. Kim ton vin nn cn nhc vic ngh khch hng gi li nhng bng chng c tnh php l cao thc hin cc cuc iu tra c lp khc lin quan n gian ln (nu c) nu kim ton vin quyt nh rng hoc l h khng c kh nng thc hin iu tra hoc c iu g nh hng n kh nng xt on ca h, hoc tnh c lp ca kim ton vin c th b nh hng v cc th tc tin hnh b sung ny.

Ti liu tham kho:

- Francis C. Brulenski, CPA, and Ricardo J. Zayas, CPA, CFE, CVA.(2004). Fraud Detection is not Just by the Numbers. [Internet]. Accountingweb. Link: [http://www.accountingweb.com/cgi-bin/item.cgi? id=99821&d=815&h=817&f=816&dateformat=%B%20%e,%20%Y]

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