الإدارة والمسئولين عن الحوكمة - منتدى المراجع المصرى/المحاسب القانونى محمد صفوت
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افتراضي الإدارة والمسئولين عن الحوكمة

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س : ما متطلبات المعيار بشأن الاتصال مع الإدارة فى حالة تحديد المراقب لعملية غش أو حصوله على معلومات تشير إلى امكانية وجود عملية غش ؟
ينبغى على المراقب فى هذه الحالة ابلاغ هذه الأمور إلى المستوى المناسب من الإدارة

س : هل يجب فى هذه الحالة الاقتصار على ابلاغ الأمور الهامة ؟
لا , بل يجب الابلاغ عن كافة الأمور المتعلقة بالغش سواء كانت بسيطة أو هامة .

س : كيف يحدد المراقب المستوى الأدارى المناسب الذى يتم ابلاغه ؟
يتم تحديد المستوى الأدارى باستخدام الحكم المهنى للمراقب , مع مراعاة الأمور التالية:
أ- احتمال حدوث تواطؤ .
ب- طبيعة الغش والتدليس .
ج- مقدار عملية الغش والتدليس .
وعادة ما يكون المستوى الادارى المناسب ممثلا على الأقل فى مستوى ادارى أعلى من المستوى الادارى للمتورط فى عملية الغش والتدليس .

س: ماهى الحالات التى ينبغى على المراقب فيها سرعة ابلاغ الأمور المتعلقة بعمليات الغش للمسئولين عن الحوكمة؟
يتم ذلك فى حالة تحديد المراقب لعملية غش تم ارتكابها من قبل :

أ- الإدارة .
ب- الموظفون الذين يمارسون دوراً هاما فى عملية الرقابة الداخلية .
ج- الآخرين عندما تتسبب عملية الغش والتدليس فى تحريف هام ومؤثر فى القوائم المالية .

س : كيف يتم الاتصال بين المراقب والمسئولين عن الحوكمة فيما يتعلق بالأمور الخاصة بعمليات الغش والتدليس ؟
يتم الاتصال أما شفهيا أو تحريريا . غير أن على المراقب مراعاة العوامل الواردة فى معيار المحاسبة المصرى رقم 261 الاتصال مع المسئولين عن الحوكمة فيما يتعلق بموضوعات المراجعة فيما يتعلق بتحديد ما اذا كان سيتم الاتصال شفهيا أو تحريريا مع مراعاة طبيعة وحساسية عملية الغش والتدليس التى يتورط فيها شخص من مستوى الإدارة أو التى يترتب عليها تحريف هام ومؤثر فى القوائم المالية . وينبغى على المراقب مناقشة طبيعة وتوقيت ومدى اجراءات المراجعة الضرورية لاستكمال عملية المراجعة .

س : ما الذى ينبغى على المراقب اداؤه اذا ساوره الشك فى نزاهة وأمانة الإدارة والمسئولين عن الحوكمة ؟
يجب عليه الحصول على المشورة القانونية بغرض مساعدته فى تحديد الاجراء المناسب الذى سيتم اتخاذه .

س : ما القواعد التى تحكم عملية اتصالات المراقب فى حالة علمه فى المراحل المبكرة من عملية المراجعة بتورط موظفين بخلاف الإدارة فى عملية غش لاينتج عنها تحريف هام ومؤثر ؟
ينبغى على المراقب فى هذه الحالة التفاهم مع المسئولين عن الحوكمة عن طبيعة ومدى الاتصالات التى يجريها فى هذا الشأن .

س : ما الحالات التى ينبغى على المراقب الحسابات فيها سرعة إخطار المسئولين عن الحوكمة والإدارة بجوانب الضعف الهامة والمؤثرة فى تصميم وتطبيق الرقابة الداخلية فيما يتعلق بمنع واكتشاف عمليات الغش ؟
تتمثل هذه الحالات فيما يلى :
أ- توصل المراقب إلى أن احد مخاطر التحريف الهام والمؤثر فى القوائم المالية الناتجة عن الغش غير خاضع لسيطرة الإدارة أو عدم كفاية الرقابة الداخلية عليها .
ب - اعتقاد المراجع بوجود ضعف هام ومؤثر فى عملية تقييم الإدارة للمخاطر .

س : ما الأمور الأخرى المتعلقة بالغش والتدليس التى يجب على المراقب مناقشتها مع المسئولين عن الحوكمة فى المنشأة ؟
هناك أمور أخرى تتعلق بالغش يتطلب الأمر من المراقب مناقشتها مع المسئولين عن الحوكمة ومن أمثلتها :
1. طبيعة ومدى وتكرار تقييم الإدارة لأنظمة الرقابة الداخلية القائمة فيما يتعلق بمنع واكتشاف الغش والتدليس وخطر التحريف فى القوائم المالية .
2. فشل الإدارة فى مواجهة نقاط الضعف الهامة والمؤثرة فى نظام الرقابة الداخلية والتى تم اكتشافها .
3. فشل الإدارة فى اتخاذ موقف ورد فعل ملائم فى مواجهة الغش الذى تم اكتشافه .
4. تقييم المراقب لبيئة الرقابة فى المنشأة ويشمل ذلك الأمور المتعلقة بكفاءة ونزاهة الإدارة .
5. الإجراءات المتخذة من قبل الإدارة والتى تشير إلى التضليل والتحريف فى القوائم المالية ومن أمثلتها اختيار سياسات محاسبية بعينها للتأثير والتحكم فى الارباح بغرض خداع مستخدمى القوائم المالية.
6.مدى كفاية واكتمال اعتماد الإدارة للمعاملات غير العادية والتى تخرج عن المسار العادى لنشاط المنشأة .

س : هل يجوز للمراقب ابلاغ السلطات التنظيمية والرقابية أو احد الاطراف من خارج منشأة العميل بالغش والتدليس ؟
قد يعوق التزام المراقب بواجبه المهنى فى المحافظة على سرية المعلومات الابلاغ عن الغش على النحو الوارد فى السؤال , الآ انه يجب عليه الحصول على المشورة القانونية ليتسنى له اتخاذ الاجراء المناسب فى هذه الظروف .

توقيع : محمد صفوت

المحاسب القانونى محمد صفوت


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