Контроль и ревизия. Контроль на соответствие (самое важное)

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Контроль и ревизия. Контроль на соответствие (самое важное)

Lecture notes, cheat sheets

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5. CONFORMITY CONTROL

Compliance control in a broad sense means the conclusion about the compliance of any system under test with the specified parameters. A more particular case of compliance control is the assessment of compliance with any individual procedures, legislation, etc.

With regard to financial control, control for compliance is considered in a narrower sense - only in relation to the financial aspects of the activity.

The most common task of compliance control is checking the compliance of the organization’s activities with legal requirements.

Since, in accordance with the Constitution of the Russian Federation, no one can be accused of violating laws, unless it is proven in court, the question of the possibility of classifying the "illegality" of the actions of any official in the process of exercising control remains open.

Many control bodies avoid evaluating actions as “legal” or “illegal” in inspection reports, using mostly less straightforward phrases - “violation detected”, “non-compliance detected”, etc., since any accusatory phrase, if only it is right not proven in court, can be considered as slander on the part of an employee of the control body against an official. This position is also confirmed by the fact that the regulatory authorities do not have the functions of investigation and inquiry, and, consequently, the collection of procedural evidence (with the exception of the right to seize documents that some state control authorities, in particular the Federal Tax Service, have). In most cases, if there is a suspicion of violation of the law, it is recommended to transfer the materials of inspections according to the instructions to the appropriate law enforcement agencies.

The auditor is not responsible for non-compliance with the legislation of the Russian Federation by the audited entity. However, periodic statutory audits can be seen as a deterrent to non-compliance by the entity with the law. The auditor is recommended to monitor compliance with those regulations, the violation of which may have a significant impact on the activities of the entity being audited. In particular, non-compliance with certain acts may lead to the termination of the activities of the audited entity or call into question the continuity of its activities - such consequences, for example, may arise if license requirements and conditions or other requirements for the activities of the audited entity are not observed (if the bank fails to comply with the requirements regarding own capital and in other cases). However, a specific list of regulations, compliance with which is subject to verification, is not defined. At the same time, the division of responsibility between the management of the audited entity and the auditor is clearly carried out: the auditor should receive official written statements and explanations from the management of the audited entity that the auditor has been informed of all known (that have taken place or possible) facts of non-compliance with the regulatory legal acts of the Russian Federation, the impact of which should be taken into account when preparation of financial (accounting) statements.

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