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Audit financiar

Within the SIS Consultancy and Services Center financial audit services are provided by DANA FILIMON FINANCIAL AUDITOR. The financial audit implies examining the financial statements in a professional manner and expressing an independent opinion, while referring to certain quality criteria.

As regards the audit activity in itself, it implies:

  • drafting the annual audit reports (short form report for the Trade Registry and detailed form report – confidential letter), according to the International Audit Standards accepted by the Chamber of Financial Auditors of Romania;
  • comparative analysis of main financial indicators of the company;
  • identifying the most adequate accounting policies;
  • assessing the internal audit;


Internal audit

The internal audit is the activity of objectively examining the ensemble of activities of a company in view of supplying an independent assessment of the risk management, control and its management processes. It can be exercised by persons within the company concerned, but can also be outsourced to a specialized company / person acknowledged by CAFR.

The objectives of internal audit are:

  • to verify whether the organization’s activity complies with its policies, programs and management according to the legal provisions;
  • to assess how adequate are the financial and non-financial verifications ordered by the management of the economic entity and whether they are applied and to what degree, in view of efficiently increasing the organization’s activity;
  • to assess how adequate the financial and non-financial information are, which the management of the economic entity provided, for knowing the real situation of that organization;
  • to protect the balance sheet and extra-balance sheet patrimony elements of the organization and to identify the methods of preventing frauds and any kind of losses.

Statutory audit

The statutory audit or the legal audit implies examinations made by a competent and independent accounting professional on the financial statements of an entity in view of expressing a motivated opinion on the loyal, clear and complete image of the position and financial situation, as well as the performance obtained by it.

Tax audit

The tax audit is required for:

  • assessing the pre-set regulations in view of reaching a given objective;
  • comparatively evaluating the real situation against the pre-set regulations.

According to ISO, audit is “a methodical examination made in view of determining whether the activities and results concerning the analyzed subject meet the pre-set provisions and whether those provisions are implemented in an effective and skilled manner in view of reaching the objectives”.


European funds audit

Monitoring and checking the non-reimbursable funds (Phare, ISPE, SAPARD, etc.).