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CONSIDERATIONS ON APPLYING THE ANALYSIS MATRIX METHODS OF THE RISKS WITHIN THE AUDIT OF THE PROCUREMENT-PAYMENT CYCLE

Ecoforum Journal

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Title CONSIDERATIONS ON APPLYING THE ANALYSIS MATRIX METHODS OF THE RISKS WITHIN THE AUDIT OF THE PROCUREMENT-PAYMENT CYCLE
 
Creator SLOBODEANU, Svetlana; Academy of Economic Studies of Moldova
MUNTEANU, Neli; Academy of Economic Studies of Moldova
 
Subject financial audit; procurement-payments cycle; significant distortions; matrix method; risk for fraud
M42 Auditing
 
Description In the article hereby we analyse the matrix method of analysis of the risks for fraud and error at the level of the procurement-payments cycle. The risk of presentation of certain fraudulent information regarding the accounts of the procurement-payments cycle becomes more and more accentuated in the enhancement of the administration’s wish to present financial indicators of performance. In these conditions, the auditor is to necessarily quantify the involvement of this phenomenon for the report of audit. As a consequence, the auditor is to evaluate the risk for fraud and apply additional audit procedures for identifying all the possible indicators for „remaking” the financial situations on the side of the accounts of suppliers, activity, as a last consequence of which may be a qualified opinion on audit.
 
Publisher Association of Educational and Cultural Cooperation Suceava from Stefan cel Mare Universit
 
Date 2014-07-31
 
Type Peer-reviewed Article
 
Format application/pdf
 
Identifier http://www.ecoforumjournal.ro/index.php/eco/article/view/86
 
Source Ecoforum Journal; Vol 3, No 2 (2014); 11
 
Language en
 
Relation http://www.ecoforumjournal.ro/index.php/eco/article/download/86/214
http://www.ecoforumjournal.ro/index.php/eco/article/download/86/257
 
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