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![Page 1: Presentation 6, Steps of system based auditing, Workshop on System-based auditing, Tirana, 10-12 Sept 2014_ALB](https://reader033.vdocuments.net/reader033/viewer/2022060201/559a37661a28ab9d158b4728/html5/thumbnails/1.jpg)
© OECD
A j
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by t
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EU
Tirana, 10-12 September 2014
Trajnim mbi
Qasja e Auditimit në bazë Sistemi
Hapat e Qasjes sё Auditimit nё bazё tё Sistemit
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6.1 Hapat e ABS?
Hapat e auditimit tё sistemit
• Kuptimi i punёs
• Vlerёsimi i sistemit tё kontrollit tё brendshёm
• Testimi i sistemit tё kontrollit tё brendshёm
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6.2 Aktivitetet pёr pёrdorimin e njё ABS
• Kuptimi i procesit
• Identifikimi i rreziqeve
• Identifikimi i kontrolleve
• Kryerja e testeve tё pёrputhshmёrisё
• Vlerёsimi i rreziqeve tё mbetura
• Dokumentimi i rezultateve
• Raportimi 5
![Page 6: Presentation 6, Steps of system based auditing, Workshop on System-based auditing, Tirana, 10-12 Sept 2014_ALB](https://reader033.vdocuments.net/reader033/viewer/2022060201/559a37661a28ab9d158b4728/html5/thumbnails/6.jpg)
6.3 Kuptimi i procesit
Objektivat
identifikoni objektivat e procesit
Aktivitetet
identifikoni aktivitetet e rёndёsishme pёr objektivat e identifikuara tё procesit
Pёrshkrimi
dokumentoni njё pёrshkrim tё shkurtёr tё procesit (grafiku i rrjedhёs sё aktiviteteve)
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6.4 Identifikimi i risqeve
Rreziqet rrezikojnё arritjen e
objektivave tё identifikuara tё
procesit.
2 elementё pёr tu klasifikuar:
1. Impakti
2. Gjasat
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6.5 Klasifikimi i Riskut
Impakti I ULET MESATAR I LARTE
Gjasat
LARTA Mesatare Larta Larta
MESATAR
E
Ulta Mesatare Larta
ULTA Ulta Ulta Mesatare 8
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6.6 Si tё identifikohen risqet?
Dy hapa
• Identifikoni pikat nё rrjedhёn e transaksioneve ku tё dhёnat futen, tranferohen apo ndryshohen
• Identifikoni «çfarё mund tё shkojё keq» pёr tё plotёsuar pohimet e menaxhimit
,
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6.7 Çfarё janё pohimet e menaxhimit?
Pohimi – ёshtё njё pasqyrim, i qartё ose i nёnkuptuar, qё
shprehet nё aktivitetet, transaksionet financiare dhe
informacionin qё ka tё bёjё me subjektin e audituar, i pёrdorur
nga audituesi kur konsideron llojet e ndryshme tё shmangieve
tё mundshme.
Nё kontekstin e auditimit tё pёrputhshmёrisё, pohimi pёr
pёrputhshmёrinё do tё thotё qё subjekti, nёpunёsit pёrgjegjёs
tё sektorit publik, veprojne nё pёrputhje me kompetencat e
zbatueshme (kriteret).
Pohimet mund tё shprehen nё informacionin pёr çёshtjen tё
paraqitur nga subjekti i audituar ose qё theksohen qartё nё
njё letёr pёrfaqёsimi tё menaxhimit.
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6.8 Pohimet e menaxhimit 111111
3
Lidhur me
transaksionin:
Kryerja
Plotёsia
Saktёsia
Koha
Klasifikimi
Rregullshmёria
Lidhur me
bilancin:
Ekzistenca
Plotёsia
Tё drejtat dhe
detyrimet
Hapja
Vlerёsimi dhe
alokimi
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6.9 Kriteri ISSAI 4100 Kapitulli 6
Kriteret, ose standardet me tё cilat do tё krahasohet tema, duhet gjithashtu tё identifikohen. Nё kryerjen e auditimeve tё pёrputhshmёrisё, identifikimi i kritereve ёshtё njё hap themelor nё procesin e planifikimit.
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6.10 Shembuj tё kriterit ISSAI 4100 Kapitulli 6
a) Relevante
b) I besueshёm
c) I plotё
d) Objektiv
e) I kuptueshёm
f) I krahasueshёm
g) I pranueshёm
h) I disponueshёm
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6.11 Identifikimi i kontrolleve
Pёrkufizimi
Kontrollet janё tё gjitha veprimet e
ndёrmarra pёr zvogёlimin e rreziqeve
Teknikat
Intervistat
Analizimi i dokumenteve
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6.12 Llojet e kontrolleve
• Organizativ
• Ndarja e detyrave
• Fizik
• Autorizues dhe miratues
• Aritmetik dhe kontabёl
• Personelit
• Mbikqyrje
• Menaxhimit
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6.13 Testimi i kontrolleve
Testimi i kontrolleve ёshtё njё
procedurё auditimi e hartuar tё
vlerёsojё efektivitetin operativ tё
kontrolleve nё parandalimin, zbulimin
dhe korrigjimin e anomalive materiale
nё nivelin e pohimit tё menaxhimit
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6.14 Testimi i kontrollit: si?
• Intervista: pёrdorimi i pyetёsorёve
• Testet e pёrcaktimit tё
besueshmёrisё sё procedurave tё
kontrollit tё brendshёm
• Vёzhgime direkte
• Rikryerja
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6.15 Testimi i kontrollit: kur?
• Gjatё tё gjithё periudhёs sё auditimit: çdo muaj, periudhat nё tё cilat mungon stafi kryesor
• Tё gjitha llojet e proceseve tё transaksioneve pёrmes sistemit: transaksione me volume tё mёdha dhe vlera tё vogla, transaksione tё pazakonta, transaksione tё refuzuara tё ripёrpunuara
• Prova negative dhe pozitive
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6.16 Pas testit tё kontrollit: Rreziku i mbetur
Rreziku i mbetur nё proces pas kontrolleve
RISKU KONTROLLE
RISKU I MBETUR
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6.17 Shkallёzimi i riskut tё mbetur
rreziku I LARTE MESATAR I ULET
Kontrollet
E LARTA Ulta Ulta Ulta
MESATAR
E
Mesatare Ulta Ulta
TE ULTA Larta Mesatare Ulta 20
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6.18 Vlerёsimi i Kontrollit tё Brendshёm
• I shkёlqyer: tё gjitha rreziqet e mёdha tё trajtuara dhe kontrollet kanё gjasa tё jenё efektive
• I mirё: shumica e rreziqeve tё medha tё trajtuara dhe/ose kontrollet ka gjasa tё jenё pёrgjithёsisht efektive
• Pranueshёm: sistemi i kontrollit duket tё jetё pёrgjithёsisht i arsyeshёm, por rrezik dёshtimi nё kontroll
• I keq: rreziku nuk trajtohet dhe/ose ka gjasa dёshtimesh nё kontroll
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6.19 Dokumentimi i rezultateve
1. Pёrshkrimi i procesit
2. Programi i testimit tё pёrputhshmёrisё
3. Dokumenti i Analizimit tё sistemit
duke iu referuar 1 dhe 2
(Materiali ёshtё i disponueshёm)
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PYETJE?
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