Organizatia pentru Cooperare si dezvoltare Economica (The Organisation for Economic Co-operation and Development -OECD) a publicat recent un raport ce trage un atrage atentia asupra caselor de marcat electronice si alte dispozitive de vanzare de tip POS din magazine si restaurante sunt, in general, considerate ca avand informatii sigure, dar odata echipate cu software specializat de „suprimare a vanzarilor”, acestea pot fi folosite pentru a facilita fraude fiscale elaborate.
Metode de audit
- Private consumption calculation establishes how much money the taxpayer has available for private use based on income, cash expenditures and changes in assets. If the private consumption is found to be extremely low or negative, it means that the suspect has used more money than he or she had reported for disposal. This means that there may be undeclared income that may have originated from withheld revenues. Other relevant methods are the Net Worth method and the Cash Deposit method.
- Negative cash holdings mean that the suspected taxpayer has used more cash from the cash register than it is actually reported to contain. This is not possible and means that there is a cash in-flow that is unexplained or hidden.
- Gross profits analysis is used to analyse the sales. The sales are first analysed by calculating the theoretical gross profit based on the official stated sales prices and purchases by the taxpayer. The gross profit is then calculated on the recorded figures (purchases and sales) in the bookkeeping records. A recorded gross profit lower than theoretical GP indicates that not all sales have been recorded.
- Volume control is used to analyse the flow of goods. This may indicate whether the business is selling more goods than it has purchased and has in stock and thus there are unrecorded sales. It is usually used along with gross profits analysis.
- Operating Cash Flow / Net Sales; this ratio is expressed as a percentage of a company’s net operating cash flow to its net sales, or revenue (from the income statement). The higher the percentage the better for the cash intensive business and a ratio lower than that expected for a particular business sector might indicate under-recording. It should also be noted that industry and company ratios can vary widely. In one particular case in the restaurant sector, the cash ratio reported was a figure that did not deviate from national statistical norms, but in reality, when the suppressed cash flow has been found, the real ratio was calculated to a much higher figure even above the upper median in the public statistics.
- Covert operations may be used by tax administrations to observe a business in operation. This may give auditors important information on how a POS system is being used in practice. The tax administration may also pose as a potential user and acquire copies of the relevant software for analysis.
- Other finance and management systems operated by a business, such as stock control and billing, are often closely linked to its cash register system. In an audit, information obtained from these systems can be important in testing the reliability of that contained in the cash register.
Electronic commerce auditors or e-auditors are also known as Electronic Commerce Audit Specialists (ECAS). The POS systems often contain thousands of transactions making it impossible to audit without using Computer Assisted Audit Tools and Techniques (CAATTs) such as IDEA.
This type of tool enables the auditor to import data from almost any format or file and carry out a wide range of analyses on it as well as produce reports and charts (some of these are shown later). It can support normal internal audits and financial analysis as well as identifying unusual transactions that might suggest fraud or money laundering. ECAS are auditors that receive specialised training in using CAATTs. Given the emergence of EPOS systems in many cash businesses, the ECAS are relied upon to analyse and understand complex systems and obtain key relevant information to be tested using audit software such as IDEA, ACL or SESAM.
The selection of data files is not a straight-forward procedure, particularly where a business uses an ECR or Hybrid system, as opposed to a PC-based POS system. Furthermore, the ECAS has the necessary training to thoroughly analyse the large and complex EPOS datasets for indicators of electronic sales suppression and other non-compliance issues. The ECAS can also share their findings with other members of the audit team and compare them with other information obtained by the tax auditor.