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Considerations On Applying The Analysis Matrix Methods Of The Risks Within The Audit Of The Procurement-Payment Cycle

Author

Listed:
  • Svetlana SLOBODEANU

    (Academy of Economic Studies of Moldova, Rep. of Moldova)

  • Neli MUNTEANU

    (Academy of Economic Studies of Moldova, Rep. of Moldova)

Abstract

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

Suggested Citation

  • Svetlana SLOBODEANU & Neli MUNTEANU, 2014. "Considerations On Applying The Analysis Matrix Methods Of The Risks Within The Audit Of The Procurement-Payment Cycle," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 3(2), pages 1-11, July.
    • Handle: RePEc:scm:ecofrm:v:3:y:2014:i:2:p:11
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    File URL: http://ecoforumjournal.ro/index.php/eco/article/download/86/73
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    Cited by:

    1. István . Hà GEN & Zoltán. BUJDOSÓ & Alexandru, NEDELEA, 2015. "THE THEORETHICAL APPROACH AND PRACTICE OF CONTROLLING AND BUSSINESS RISK Abstract : Achieving the controlling approach at the companies has the obvious advantage that it is getting easier to exactly d," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 4(2), pages 1-10, july.

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