1 OECD SAFT 2010 Wikipedia https en wikipedia

Е-АУДИТ 1. OECD - SAF-T 2010 - Wikipedia: https: //en. wikipedia. org/wiki/SAF-T 2. EU - VAT: MOSS and SAF-MOSS: https: //ec. europa. eu/taxation_customs/business/vat/telecommunicationsbroadcastingelectronic-services_en Fiscalis E-Audit: - ZAPAT: Sales suppression software - Fiscalis SAFT 2016 -2017 3. ISO Audit data collection: https: //www. iso. org/committee/5648297. html 4. NL: Privat-public cooperation: - www. auditfiles. nl - www. referentiegrootboekschema. nl - analytics library: http: //www. analyticslibrary. nl/ and https: //github. com/Analytics. Library/Analytics/wiki

Е-АУДИТ Logistic system Data ⇒ Tax returns Purchase/ Sales systems POS system Employee inform. system Customs returns General ledger Consolidation / fiscal translation VATreturns Corporate Taxreturns Estimates

ГОРИЗОНТАЛЬНЫЙ МОНИТОРИНГ Client profile • Track record • Contact overview • Experiences Horizontal Monitoring meeting • Objectives HM • Clients profile • Relevancy ‘Tone at the Top’ • Responsibilities and expectations • Steps to be taken • reaching agreement on the steps to be taken Compliance scan • Strategic objectives • Internal control environment • Information systems • Tax function • External monitoring and advice • Tax attitude and behavior Analysis tax control and monitoring • Tax organization • Tax planning • Tax risk management • Communication • IT • Monitoring • Tax accounting • Tax compliance • Tax organization Improvement tax control and • Tax planning • Tax risk management monitoring • IT • Monitoring • Tax accounting • Tax compliance • Communication

ГОРИЗОНТАЛЬНЫЙ МОНИТОРИНГ Control Environment 1. Demonstrates commitment to integrity and ethical values 2. Exercises oversight responsibility 3. Establishes structure, authority and responsibility 4. Demonstrates commitment to competence 5. Enforces accountability Risk Assessment 6. Specifies suitable objectives 7. Identifies and analyzes risk 8. Assesses fraud risk 9. Identifies and analyzes significant change Control Activities 10. Selects and develops control activities 11. Selects and develops general controls over technology 12. Deploys through policies and procedures Information & Communication 13. Uses relevant information 14. Communicates internally 15. Communicates externally Monitoring Activities 16. Conducts ongoing and/or separate evaluations 17. Evaluates and communicates deficiencies COSO 2013