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UNIVERSITATEA DUNREA DE JOSFACULTATEA DE TIINE ECONOMICE

REFERATTEMA:

ETICA PROFESIONALA A AUDITORULUIIN DOMENIUL BANCAR

ntocmit:Specializarea FB IFR anul III grupa 2

GALAI2009

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ETICA PROFESIONALA A AUDITORULUI

Catehi!"# $%&'eiei (e a"(it&%) *a%e +e *&+("*e $%e i+te%e"# $",#i*) etea#*-t"it (i+ ta+(a%(e $%&'ei&+a#e (e #"*%" i *&("# (e eti*- i (e&+t&.ie a# $%&'eiei (ea"(it&% 'i+a+*ia%/+ *&+ta*t"# *" ,e+e'i*ia%ii e%1i*ii#&% (e a"(it) a"(it&%ii 'i+a+*ia%i i a"!-%e$&+a,i#itatea e1a#"-%ii *&%e*te $e+t%"34 %e$e*ta%ea #e.i#&% i %e.#e!e+t-%i#&% + e'e*t"a%ea t%a+5a*tii#&% e*&+&!i*e64 %e'#e*ta%ea *&+ta,i#- i %a$&%ta%ea *&%e*t- + ,i#a+t i + *&+t"# (e $%&'it i $ie%(e%ea a*et&% t%a+5a*tii64 %ea#itatea e7ite+tei e#e!e+te#&% $at%i!&+ia#e 64 .eti&+a%ea e'i*ie+t- a $at%i!&+i"#"i/A*eat- +*%e(e%e $e *a%e "ti#i5at&%ii it"atii#&% 'i+a+*ia%e +" i8& e7$%i!- (e*t 'at-

(e a"(it&%ii 'i+a+*ia%i) i!$"+e & !a%e %e$&+a,i#itate 'at- (e i+te%e"# $",#i*) *eea *ei!$#i*- 'e%!itate) $%&'ei&+a#i! i a$#i*a%ea $e%!a+e+t- a ta+(a%(e#&% (e #"*%" +i+te%$%eta%ea %ea#it-tii e*&+&!i*e/

C&("# $%i1i+( *&+("ita eti*- i $%&'ei&+a#- %e$%e5i+t- :,i,#ia a"(it&%"#"i'i+a+*ia%/ A*eta *&+tit"ie ,a5a $e *a%e a" '&t '"+(a!e+tate +&%!e#e (e eti*-) %e."#i(eta#iate) +(%"!-%i) ta+(a%(e (e (e'-"%a%e a a*ti1it-tii $e+t%" a"(it&%ii 'i+a+*ia%i/Ca!e%a A"(it&%i#&% Fi+a+*ia%i (i+ R&!+ia) %e*"+&*+( %e$&+a,i#it-ti#e $%&'ei"+ii (ea"(it&% 'i+a+*ia%) a e#a,&%at *&("# +ati&+a# + *&+&+a+t- *" *&("# i+te%+ati&+a# e#a,&%at(e IFAC/ ;%&'ei"+ea (e a"(it&% 'i+a+*ia% #a +i1e# !&+(ia#) e (e'-&a%- +t%8"+ !e(i"*a%a*te%i5at (e *"#t"%i i %e.#e!e+t-%i (i'e%ite/ C" t&ate a*etea) *&$"# (e ,a5- a# *&("#"i

t%e,"ie %e$e*tat +t&t(ea"+a/ Ete *&+1e+it *-) + it"atii#e + *a%e & +&%!- +ati&+a#-i+t%- + *&+'#i*t *" & $%e1e(e%e a *&("#"i) +&%!a +ati&+a#- 1a $%e1a#a/ E#a,&%a%ea *&("#"ia a1"t #a ,a5- 'a$t"# *- &,ie*ti1e#e i $%i+*i$ii#e '"+(a!e+ta#e "+t e.a# 1a#a,i#e $e+t%"t&ti a"(it&%ii 'i+a+*ia%i) i+(i'e%e+t (e e*t&a%e#e (e a*ti1itate "+(e (e'-&a%- !ii"+i (ea"(it/ Ete *#a% *- i(e+titatea $%&'eiei (e a"(it&% 'i+a+*ia% ete *a%a*te%i5at- #a +i1e#!&+(ia# $%i+ +*e%*a%ea (e ati+.e%e a "+"i +"!-% (e &,ie*ti1e *&!"+e i $%i+ %e$e*ta%ea"+&% $%i+*i$ii '"+(a!e+ta#e + a*et *&$/ C&("# $%i1i+( *&+("ita eti*- i $%&'ei&+a#- +(&!e+i"# a"(it"#"i 'i+a+*ia% %e*"+&ate *- &,ie*ti1e#e $%&'eiei (e a"(it&% 'i+a+*ia% #e%e$%e5i+t- (e'-"%a%ea a*ti1it-tii #a *e#e !ai +a#te ta+(a%(e (e $%&'ei&+a#i!) $e+t%" aati+.e *e# !ai +a#t +i1e# (e $e%'&%!a+t-/ C&("# '"%+i5ea5- +(%"!-%i i +&%!e$%&'ei&+a#e %e'e%it&a%e #a a$#i*a%ea + $%a*ti*- a &,ie*ti1e#&% i $%i+*i$ii#&% '"+(a!e+ta#e

+ *eea *e $%i1ete "+ +"!-% (e it"atii $e*i'i*e *e a$a% + $%&'eia (e a"(it&% 'i+a+*ia%/n ceea ce privete auditul intern bancar, i norma BnciiNaionale a Romniei face referire la un cod privind conduita etic aauditorului intern, fr a preciza dac este vorba despre cel menionatmai sus sau de Codul de etic a auditorului intern elaborat de InstitutulAuditorilor InterniAcesta din urm, la care se raporteaz i Comitetul de !uprave"#ereBancar de la Basel, statueaz principiile pe care trebuie s le urmeze

2

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auditorii interni $%n concordan cu principiile auditului intern&, precumi conduita care trebuie respectat pentru aplicarea acestor principiiAstfel, activitatea auditorului intern trebuie s se %nscrie peurmtoarele coordonate'( integritate)

( obiectivitate $analiza realizat de auditorul intern trebuie s *eec#ilibrat i nein+uenat de propriile interese sau interesele unor altepersoane&)( confdenialitate $auditorul intern trebuie s nu dezvluieinformaiile la care are acces %n activitatea sa dect %n situaiileprevzute prin re"lementri&)( competen $auditorul intern trebuie s aib pre"tirea i eperienanecesare pentruactivitatea sa&Integritatea%nseamn c auditorul intern trebuie s(i %ndeplineascatribuiile cu onestitate, dili"en i responsabilitate) trebuie s nu ia

parte, cu bun tiin, la activiti ile"ale sau s se an"a-eze %n aciunicare pot s(l discrediteze) trebuie s respecte le"ea i s fac numaidezvluirile permise de le"e sau de profesie) trebuie s respecte i scontribuie la realizarea obiectivelor etice ale or"anizaiei din care faceparte.entru meninerea obiectivitii, auditorul intern trebuie s nuparticipe la activiti sau s nu aib relaii sau s nu accepte ceva cares(i in+ueneze -udecata profesional, iar dac are cunotin despreun fapt care ar putea distorsiona activitatea, trebuie s dezvluie acelfaptRespectarea principiului confdenialitii presupune pruden %n

utilizarea informaiilor, prote-area informaiilor la care are acces %n%ndeplinirea atribuiilor i neutilizarea informaiilor %n folos personal sau%n oricare alt manier care ar putea aduce atin"ereintereselor or"anizaiei din care face parteCompetena%n activitatea auditorului intern %nseamn ca acesta snu se an"a-eze %n activiti pentru care nu are pre"tirea i eperienanecesar, s respecte standardele internaionale de audit i s %iperfecioneze continuu pre"tirea profesional i calitatea serviciilor

Principiul confidentialittii

Principiul confidentialittii ete un principiu de !a"# a$%nd &n $edere faptulc auditorul are acce la toate infor'atiile unui client(C&+'&%! a*et"i $%i+*i$i") "+ a"(it&% 'i+a+*ia%3

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"# $e%&+a# a" $e+t%" a1a+ta>"#"+ei te%te $-%ti/

+ (ete%!i+a%ea +at"%ii i a a%iei (e *"$%i+(e%e a (at&%iei (e $-t%a%e a *&+'i(e+tia#it-tii ia *i%*"!ta+te#&% + *a%e $%e5e+ta%ea i+'&%!atii#&% &,ti+"te + (e*"%"# (e%"#-%iie%1i*ii#&% $%&'ei&+a#e ete $e%!i-) t%e,"ie #"ate + *&+i(e%a%e "%!-t&a%e#e a$e*te3 at&%6e5e i+te%ee#e $%&'ei&+a#e $%i+ $%&*e(ee #e.a#e68 - 'ie + *&+*&%(a+t- *" +&ti"+ea *a#it-tii (e !e!,%" a CAFR i8- %-$"+(- + *a5"# "+ei a+*hete a "+"i !e!,%" a" a "+ei &%.a+i5atii (e %e.#e!e+ta%e/;%e5e+ta%ea i+'&%!atii#&% *&+'i(e+tia#e $&ate 'i *e%"t- (e *-t%e #e.e + "%!-t&a%e#e

*i%*"!ta+te i a+"!e3ati#&%)",*&+t%a*ta+ti#&% i *&+"#ta+ti#&% - *"+&a*- i - e +*a(%e5e + %e."#i#e i!$"e (e.hi("# eti* + *eea *e $%i1ete i+te.%itatea i i+(e$e+(e+ta/ ;e+t%" a e ai."%a *- t&ti *eii!$#i*ati + !"+*a (e a"(it "+t i+(e$e+(e+ti + %e#atie *" *#ie+tii a"(itati i "+t$e%&a+e $&t%i1ite i a(e*1ate) t&ti +&ii a+.a>ati i $e%&+a#"# *a%e +*e$ - e i!$#i*e +!"+*a (e a"(it $%e*"! i *&+"#ta+tii) "+t &,#i.ati - e!+e5e & (e*#a%atie + a*et *&$/A*ete '&%!"#a%e t%e,"ie a*t"a#i5ate a+"a# i +t&*!ite $e+t%" 'ie*a%e !ii"+e (e a"(it +$a%te/Dei a*et #"*%" e a$#i*- +"!ai *e#&% i!$#i*ati + !"+*a (e a"(it) ete %e*&!a+(a,i# *at"t"%&% a+.a>ati#&% 'i%!ei (e a"(it - #i e i!$"+- - e!+e5e at'e# (e '&%!"#a%e/

Re'e%it&% #a (e*#a%atia (e i+(e$e+(e+t-) e7it- &,#i.ati1itatea *a &%i*e !&(i'i*a%e"%1e+it- + *eea *e $%i1ete *i%*"!ta+te#e +&tate + '&%!"#a%e#e8(e*#a%atie a+"a#e) - 'ie%a$&%tat- *&+("*e%ii 'i%!ei (e a"(it) $e+t%" a e #"a !-"%i#e *e e i!$"+/+ it"atia + *a%e "+t i(e+ti'i*ate it"atii +e*&%e$"+5-t&a%e + '&%!"#a%e#e8(e*#a%atiea+"a#e) %e$&+a,i#"# (e !ii"+e 1a (e*i(e *e a*ti"+e ete +e*ea% a 'i +t%e$%i+- i & 1a+%e.it%a + (&a%"# (e a"(it/ At"+*i *+( ete +e*ea%) $%&,#e!e#e 1&% 'i (i*"tate *"*&+("*e%ea 'i%!ei (e a"(it) +&tate i a$%&,ate (e a*eata (i+ "%!-/

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C&+("*e%ea 'i%!ei (e a"(it 1a *&!$#eta a+"a#) "+ '&%!"#a% (e*#a%atie + +"!e#e'i%!ei) (i+ *a%e - %eia- *a%a*te%"# -" $&t%i1it i a(e*1at/

;e+t%" a e1i(e+tia 'a$t"# *- 'i%!a a a1"t + 1e(e%e *a%a*te%"# -" i+(e$e+(e+t ia,i#itatea (e a (e%"#a &$e%ati"+i (e a"(it $e+t%" 'ie*a%e a+.a>a!e+t +&" a" %ea+.a>a!e+t)a*et 'a$t a% t%e,"i +%e.it%at (e *-t%e $e%&a+a %e$&+a,i#- a(e*1at-/

Atunci c%nd peroana repona!il are &ndoieli &n ceea ce pri$ete caracterulde independent al fir'ei de audit# aceta e $a conulta cu conducerea i $a aducela cunotint toate inco'pati!ilittile( *n ur'a acetei conultante tre!uie efectuate&nre)itrri i aplicate 'urile aupra crora +a con$enit(

C&+'&%! *&("#"i (e&+t&.i*) 'ie*a%e a"(it&% 'i+a+*ia% t%e,"ie3,a-- (ea (&1a(a (e &+etitate i+te#e*t"a#a) i - +" ai,- *&+'#i*te (e i+te%ee6,!-- $%&te>e5e i+te.%itatea e%1i*ii#&% a#e $%&'ei&+a#e i - !e+ti+- i+te.%itatea a6,c-- +" a**e$te a" - &'e%e *a(&"%i a" +t-#+i%i (e$%e *a%e e $&ate *%e(e + !&(%e5&+a,i# *- a% a1ea i+'#"e+t- e!+i'i*ati1- i i!$%&$%ie a"$%a >"(e*-tii $%&'ei&+a#e a

*e#&% *" *a%e #"*%ea5-/I+(e$e+(e+ta "+"i a"(it&% 'i+a+*ia% $%e"$"+e i +ei!$#i*a%ea 'i+a+*ia%- aa*et"ia + %e#atii#e *" *#ie+t"#/

I!$#i*a%ea 'i+a+*ia%a a "+"i a"(it&% a#-t"%i (e "+ *#ie+t $&ate a$-%ea +"%!-t&a%e#e 'e#"%i) i a+"!e3,a-a1+( "+ i+te%e 'i+a+*ia% (i%e*t $e+t%" "+ *#ie+t6,!-a1+( "+ i+te%e 'i+a+*ia% i+(i%e*t e!+i'i*ati1 $e+t%" "+ *#ie+t6,c-a1+( "+ !$%"!"t *-t%e a" (e #a &%i*a%e '"+*ti&+a%) (i%e*t&% a" (eti+-t&% $%i+*i$a#(e a*ti"+i a#e *#ie+t"#"i6,d- (eti++( "+ i+te%e 'i+a+*ia% +t%8& $e%&a+- *a%e +" ete *#ie+t) (a% *a%e etei+1etit&% a" + *a%e a i+1etit *#ie+t"#/

I+te.%itatea a"(it&%"#"i 'i+a+*ia% +" i!$#i*- (&a% &+etitate) *i i (e'-"%a%ea *&%e*t- aa*ti1it-ti#&% i !ai a#e i+*e%itate/ ;%i+*i$i"# &+etit-tii i!$"+e t"t"%&% a"(it&%i#&%'i+a+*ia%i &,#i.atia (e a 'i *&%e*ti) &+eti (i+ $"+*t (e 1e(e%e i+te#e*t"a# i i+(e$e+(e+ti'at- (e *#ie+t/

Principiul o!iecti$ittii

+ e#e*ta%ea it"atii#&% i (&!e+ii#&% *a%e 'a* + !&( $e*i'i* $a%te (i+ *e%i+te#e eti*e%e'e%it&a%e #a &,ie*ti1itate) a"(it&%"# 'i+a+*ia% t%e,"ie - a*&%(e i!$&%ta+t- "%!-t&a%e#&%a$e*te3,a- $%ei"+i *a%e a% $"tea - a'e*te5e &,ie*ti1itatea) (i+ $a%tea *&+("*e%ii e+tit-tii

a"(itate6,!- *a%a*te%"# %e5&+a,i# 1a $%e1a#a + ta,i#i%ea ta+(a%(e#&% $e+t%" i(e+ti'i*a%ea %e#atii#&%*a%e a'e*tea5- a" $a% - a'e*te5e &,ie*ti1itatea/;e+t%" a8i $-t%a &,ie*ti1itatea a"(it&%ii 'i+a+*ia%i a% t%e,"i - ia + *&+i(e%a%e a+"!ite$%&,#e!e +ai+te (e a (e*i(e a"$%a a**e$t-%ii &%i*-%"i a+.a>a!e+t (e a"(it/;%&,#e!e#e *a%e t%e,"ie #"ate + *&+i(e%a%e e %e'e%- #a34Basteptrile celor irect implicati i *a%e a" %e$&+a,i#it-ti $%&'ei&+a#e *e $%e"$"+i!$#i*a%ea a*et&%a + a*ti1itatea (e a"(it6

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4Binteresul pu!lic i e'e*t"# a*et"ia a"$%a a*ti1it-tii (e a"(it64Bpericolele la aresa o!iecti"ittii *a%e $&t a$a%e) a*t"a#e a" $&te+tia#e64Bmsurile e sigurant *a%e "+t #"ate a" $&t 'i #"ate $e+t%" a *&+t%a*a%a a*ete$e%i*e/

;e+t%" 'ie*a%e +&"- +"!i%e) t%e,"ie *&!$#etat "+ '&%!"#a% (e +"!i%e +ai+te (e a

'i a"t&%i5at- a**e$ta%ea +"!i%ii/ Re+"!i%i#e *a a"(it&% t%e,"ie - 'ie #"ate + *&+i(e%a%e a+*heie%ea a"(it-%ii a+"#"i *"%e+t i + 'a5a (e $#a+i'i*a%e a a"(it"#"i $e+t%" +&"# a+/U+ a"(it&% 'i+a+*ia% $%&'ei&+it t%e,"ie - 'ie ate+t #a 'a*t&%ii *a%e (a" +ate%e #a

*&+'#i*te (e i+te%ee/ Te%!e+"# (e @*&+'#i*t (e i+te%ee@ i+*#"(e3,a- %e#atii a" i+te%ee *a%e i+'#"e+tea5- + !&( +e.ati1) a'e*tea5- a" a!e+i+t-&,ie*ti1itatea "+"i a"(it&% 'i+a+*ia%6,!-& a*ti"+e *a%e ete *&+t%a%- ta+(a%(e#&% teh+i*e a" $%&'ei&+a#e6,c-#&ia#itate (i1i5at- +t%e "$e%i&%"# a"(it&%"#"i 'i+a+*ia% i ta+(a%(e#e $%&'ei&+a#e (e*&+("it- *e%"te/

U+ a"(it&% 'i+a+*ia% %e$&+a,i# (e !ii"+e 1a +t%e$%i+(e !-"%i#e +e*ea%e$e+t%" a e ai."%a *- &,ie*ti1itatea i i+(e$e+(e+ta "+t !e+ti+"te + *a5"#

a+.a>a!e+t"#"i (e a"(it $e+t%" & $e%i&a(- $%e#"+.it- (e ti!$ $e+t%" t&t $e%&+a#"#i!$#i*at + a*ti1itatea (e a"(it/+ a*et e+ 1a t%e,"i - ai."%e %&tatia a+.a>ati#&% e+i&%i i >"+i&%i $e a*eeai !ii"+e)a" - i+itie5e a%a+>a!e+te (e ("%at- $e+t%" *&+"#ta+t- e7te%+- *" a#t a"(it&% 'i+a+*ia%/

A"(it&%ii 'i+a+*ia%i $%&'ei&+iti i (e'-&a%- a*ti1itatea + (i'e%ite i$&ta5e it%e,"ie -8i (e!&+t%e5e &,ie*ti1itatea + *i%*"!ta+te 1a%iate/ At'e# a"(it&%ii 'i+a+*ia%i$&t '"%+i5a !a+a.e!e+t"#"i e%1i*ii (e *&+"#ta+t- 'i*a#-) $&t i+t%"i $e%&+a#"#'i+a+*ia% *&+ta,i#) $&t e'e*t"a e%1i*ii (e a"(it i+te%+/ I+(i'e%e+t (e e%1i*ii#e '"%+i5atea" (e *a#itatea + *a%e a*ti&+ea5-) ei t%e,"ie - $%&te>e5e i+te.%itatea e%1i*ii#&% #&%$%&'ei&+a#e i - $-t%e5e &,ie*ti1itatea + a+a#i5- i (e*i5ie/

U+ a"(it&% 'i+a+*ia% 1a t%e,"i3,a-- +" e a+.a>e5e i!"#ta+ + &%i*e a'a*e%e) &*"$atie a" a*ti1itate *a%e - a'e*te5e a"- $&at- a'e*ta i+te.%itatea) &,ie*ti1itatea) i+(e$e+(e+ta a" ,"+a %e$"tatie a $%&'eiei6a",!- - +" e a+.a>e5e i!"#ta+ + a#t- a'a*e%e) &*"$atie a" a*ti1itate *a%e +" a%e #e.-t"%-*" e%1i*ii#e $%&'ei&+a#e $e *a%e #e e'e*t"ea5- i *a%e a%e e'e*t"# (e a +" $e%!itea"(it&%"#"i - i (e%"#e5e + !&( +&%!a# a*ti1itatea $%&'ei&+a#- + *&+*&%(a+t-a *"$%i+*i$ii#e eti*e '"+(a!e+ta#e/ T%e,"ie a1"t + 1e(e%e 'a$t"# *- a*&%(a%ea a (&"- a" a!ai !"#t&% ti$"%i (e e%1i*ii $%&'ei&+a#e i!"#ta+ +" t%e,"ie $%i1it- + t&ate *a5"%i#e *aa*ti1it-ti i+*&!$ati,i#e/ De e7e!$#" "+ a"(it&% $&ate i+t%"i $e%&+a#"# 'i+a+*ia% *&+ta,i#a# "+ei +t%e$%i+(e%i + Sta+(a%(e#e I+te%+ati&+a#e (e C&+ta,i#itate i $&ate e'e*t"a ia"(ita%ea it"atii#&% 'i+a+*ia%e/

BIBLIO.RAFIE/ Mi%*ea &"#e*") A"(it i *&+t% 'i+a+*ia%) E(it"%a F"+(atiei R&!+ia (e Mi+e)

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"*"%eti 20062/ O%(&+a+ta (e "%.e+t- a G"1e%+"#"i +%/ H999 $%i1i+( a*ti1itatea (e a"(it'i+a+*ia%) %e$",#i*at-) *" !&(i'i*-%i#e i *&!$#et-%i#e "#te%i&a%e?/ O%(&+a+ta (e "%.e+t- a G"1e%+"#"i +%/ 90H200 $%i1i+( a"(it"# tat"ta% a#it"atii#&% 'i+a+*ia%e a+"a#e i a# it"atii#&% 'i+a+*ia%e a+"a#e *&+i(ate