NEXIA TURKIYE. Ciro Denetimi Turnover Audit INTERNATIONAL INTERNATIONAL

Transkript

1 AS/ AS/NEXIA NEXIA TURKIYE TURKIYE Ciro Ciro Denetimi Denetimi Turnover Audit Turnover Audit INTERNATIONAL INTERNATIONAL

2 CİRO DENETİMİ

3 What is Turnover Audit? A % increase in the number of daily visitors to shopping malls has been recorded, thus leading brands and companies are in big competition for places in malls in metropolitan cities Because of the developments occurred in the sector; especially the relationship between lessee and landlords has gained a different dimension. First of all, the old type of rental contracts began to leave its place to turnover based rental concept. AS/Nexia Turkey aims to audit the accuracy of turnover details provided by shops and companies, regulation of turnover related documentation, flow systems and book keeping and rent contracts based on these regulations so that the rental amount can be calculated. At the end of audit process, the findings regarding turnover calculated by reviewing documents, information processing systems, declarations submitted to fiscal administration, are reported. AS BAĞIMSIZ DENETİM VE YMM A.Ş

4 Why Turnover Audit? The competive characteristic of the sector has made it compulsory for shopping mall administrations and lessees to create a transparent, reliable and objective environment. The turnover audit practice: Verifies the true rent amount under the agreed terms. Causes the lessee to perceive that incorrect rental declarations will be determined at the end of the audit, Creates monitoring the lessee whether they comply with the items set in the rental contract or not. Provides a transparent communication environment between the mall administration and the shops. Providing an accurate, correct and flawless feedback flow system Who Should Benefit from Turnover Audit Practice? All firms dealing with turnover based rentals like Shopping Malls, companies operating with agents on commission-based producers selling licensed items through dealers, and companies giving franchises. CİRO DENETİMİ

5 AVM'lerde Ciro Denetimi Süreci Nasıl İşliyor: Turnover Audit Process in Shopping Malls Öncelikle Kira Kontratı AVM yönetiminden alınarak ciro bazlı kiranın hesaplanma şekli asgari kira limitleri ve kiracının bildirim yükümlülükleri ve denetim maddesi incelenir. Lease contract is taken from shopping mall management, turnover based rent calculation method, minimum rent thresholds and declaration obligations of the lessee and control article will be reviewed. Sonrasında incelenecek dönemde kiracının yaptığı bildirimler ve kira ödemelerinin dökümü alınır. The list of declarations made by the lessee during the term to be revived is demanded. Sözleşme çerçevesinde AVM yönetiminin bağımsız denetçiyi atama yetkisinin bulunması durumunda yetki yazısı ile kiracı bilgilendirilir( sondaj yapılacak denetimler hariç). If the contract authorizes the mall management to appoint the independent auditors, the lessee shall be informed with a letter of authority (except for controls to be sampling) Denetim sırasında kiracının öncelikle AVM deki işyeri incelenir ve sistem hakkında bilgiler toplanır. First of all, the office of the lessee in Shopping mall is reviewed, and then information about the system is collected. Kiracının faaliyetine özel denetim planı hazırlanır ve denetim süreci başlatılır. Sondaj denetimlere ilişkin tutanaklarla belgelenen bulgular denetim sırasında kayıtlar ve belgelerle karşılaştırılarak çapraz kontrol yapılır. Son olarak denetim sonuçları ve var ise kira kaybı raporlanarak AVM yönetimine teslim edilir. An audit plan is customized in accordance with the business type of the lessee and the process is initiated. Cross check of the findings documented with Sampling Audit reports by comparing with the records and documents reached during audit. Audit findings and rental loss ( if there is), are reported and delivered to the management of mall AS AS BAĞIMSIZ BAĞIMSIZ DENETİM DENETİM VE VE YMM YMM A.Ş A.Ş

6 AS/Nexia Türkiye Ciro Denetimi hizmeti ile Alışveriş merkezi yönetimi veya sahipleri ile ciro bazlı kira sözleşmesi imzalamış olan kiracıların, kira kontratlarında belirtilen dönemlerde bildirdiği cirolarının doğruluk denetimlerinin yapılması ve bunun sonucunda da eksik veya hatalı kira ödemesinin önlenmesi hedeflenmektedir. Bu denetim hizmetinde kiracının cirolara ilişkin evraklarının, evrak düzenleme sisteminin, maliye idaresine yapılan beyanlarının, bilgi işlem sistemlerinin ve defter kayıt ve belgelerinin incelenmesi neticesinde, bildirilen ciro tutarlarının doğru olup olmadığı ve kira kontratlarına uygunluğunun denetlenmesi ve sonuçlarının kira kaybını da içerecek şekilde raporlanması esastır. Yapılan denetim çalışmasında ayrıca kiracıların belge düzenine uyumunu da denetlemek amacı ile sondaj satın alma denetimlerini de içerecek şekilde planlanır ve müşteri hüviyetindeki denetçiler tarafından gerçekleştirilir. The aim of AS/Nexia Turkey with Turnover Audit is auditing accuracy of turnover details provided by shops and companies, regulation of turnover related documentations, flow systems and book keeping and rent contracts based on these regulations so that the rental amount can be calculated. In this audit service, the findings regarding turnover calculated by reviewing documents, information processing systems, file regulation system, checking correctness of declarations submitted to fiscal administration, IT systems, and suitability of the lease agreements are reported. The Audit plan is also scheduled for sampling Audit to find out if the renters are applying the deed order and it will put into practice by auditors masquerade as customers. Applying Turnover audit to your Malls will, Ciro Denetimi hizmetini alışveriş merkezinizde uygulayarak, Sözleşme kapsamında alınması gereken kiranın doğru tutarlarda alındığının tespitini, hata veya yanlış bildirimlerin denetim sonucunda belirleneceğinin kiracılara hissettirilmesini, kiracılarınızın kira kontratlarında yer alan maddelere uyup uymadıklarının takibini, Alışveriş Merkezinde yer alan mağazalar ile aranızda şeffaf bir iletişim ortamının sağlanmasını ve doğru, eksiksiz ve hatasız bir bildirim akış sisteminin oluşmasını sağlayabilirsiniz. Verify the true rent amount under the agreed terms, cause the lessee to perceive that incorrect rental declarations will be determined at the end of the audit, creates monitoring the lessee whether they comply with the items set in the rental contract or not, provides a transparent communication environment between the mall administration and the shops, providing an accurate, correct and flawless feedback flow system CİRO DENETİMİ

7 TURNOVER AUDİT PROCESS A.Lease contract is taken from shopping mall management, turnover based rent calculation method, minimum rent thresholds and declaration obligations of the lessee and control article will be reviewed. B.The list of declarations made by the lessee during the term to be revived, is demanded. C.If the contract authorizes the mall management to appoint the independent auditors, the lessee shall be informed with a letter of authority (except for controls to be sampling) D.First of all, the office of the lessee in Shopping mall is reviewed, and then information about the system is collected. E.An audit plan is customized in accordance with the business type of the lessee and the process is initiated. F.Cross check of the findings documented with Sampling Audit reports by comparing with the records and documents reached during audit. G.Audit findings and rental loss ( if there is), are reported and delivered to the management of mall Renter industry examples; Stores Cafe, Restaurant, Fast-food Shops Movie Theaters Sport Stores Open-field Advertisement activities AS BAĞIMSIZ DENETİM VE YMM A.Ş

8 STORES Auditing and examination of invoices, system of preparing and cancellation of cash register voucher, invoice number and z readings, credit cards and meal cards pos/sweeping device vouchers Auditing computer based systems and examination of retrospective fixing and cancellation on these systems. Contrastive study of VAT Tax Return Declarations with cash register voucher and invoices. Preparing a synopsis by classifying bill of sell account and receiving according to selling by credit cards and cash current account card. Making Sampling inspections to the stores that will be subjected to the sampling audit to gather test data. Making observation of deducted cots, If the agreement is made over net turnover. Café, Restaurants and Fast Food Shops Sampling Inspection of Café, Restaurants and Fast Food Shops for abiding receipt and invoice order. Making sure of Income records of chain stores are done separately and Investigating declaration mistakes and frauds. Detection of the gains that should be included in turnover but actually recorded to other gains accounts such as; sponsorship, mass invitations. CİRO DENETİMİ

9 Sinema işletmeler Yukarıdaki işlemlere ek olarak : Bilet kesme ve kayıt sistemi incelenerek alınan salon koltuk raporları ile gelirler incelenir. Biletix gibi işletmelerle ilgili bildirimler ve faturalamalar incelenir. Bilet gelirleri üzerinden beyan edilen eğlence vergileri beyanları ile bildirimler incelenir. Diğer İşletmeler; Spor işletmeleri Yukarıdaki işlemlere ek olarak : Üyelik sözleşme yöntem ve türleri incelenir Abonelik veya üyelik gelir dönemlerinin doğru şekilde bildirimlere yansıtıldığı incelenir. Açık alan reklam faaliyetleri Yukarıdaki işlemlere ek olarak : Sondaj yapılarak seçilen günlerde açık alanlardaki reklam pano veya ekranları sayıma ve kontrole tabi tutulur. Reklam verenler ile ajans arasındaki sözleşmeler incelenir. Ajans komisyonları ve benzeri giderlerin incelemesi yapılır Reklam yayın takip sistemi ve reklam verenlerle yapılan anlaşmalar karşılaştırılarak incelenir. AS BAĞIMSIZ DENETİM VE YMM A.Ş

10 Sondaj denetim uygulama Planı; Sondaj denetimler gerçekleştirmek üzere 1 yada 2 kişilik ekipler belirlenerek belirlenen günlerde alışveriş için yoğun saatleri seçerek sondajları gerçekleştirecek. Her sondajda adisyon veya muadili belli edilmeden fotoğraflanarak seri numarası kaydedilir. Ödemelerde kullanılan yöntem nakit ödemedir ve kesinlikle fiş istenmez, ayrıca müşteri yoğunluğu gözlem yöntemi ile belirlenir. Sondaj sonrası yapılan işlemleri, saat, tarih ve doluluk bilgilerini de içeren tutanak düzenlenir. Ve denetim sürecinde bu tutanağa konu adisyon veya muadili incelemeye konu edilir. Bu tutanaklar sonraki ekiple ve direktörle bir sonraki sondaj öncesinde paylaşılır. Kesinlikle bunun bir denetim yada teftiş olduğu belli edilmez. Sampling Audit Application Plan Sampling audit will be done by decided Sampling Audit teams consist of 1 or 2 people, in a scheduled date at peak hours. In every Sampling Audit, reckoning or equivalent 's photo will be taken secretly, to save its number. The payment will be done in cash and the auditor will never ask for a bill or any equivalent document, customer peak rate will identified by observation method. After sampling audits an official report has been issued including actions that has been taken, date and customer density ratio. And in the audit process reckoning or equivalent related this official report will be inspected. This official reports will be saved to compare with next sampling audit. Under no circumstances it is revealed that this is an Audit. CİRO DENETİMİ

11 AS BAĞIMSIZ DENETİM VE YMM A.Ş

12 d.a report cannot be taken from this software about the cancelled or fixed reckonings but Works has been going on to get this kind of reports. e.at the end of every day all of the bills' reckonings and cash registry Z reports send to the HQ CİRO DENETİMİ

13 2. 01 Ağustos 10 Ağustos 2012 tarihlerinde Şişli ' deki şirket merkezinde Ocak - Haziran 2012 dönemi fatura, yazarkasa, ve adisyon kontrolleri yapılmış bu çalışmada ; 2. Between 01 August and 10 August 2012 the bill, cash registre and reckoning Audit has been made for the period January- June The findings Yazarkasa, faturalı satışlar, ticket sistemi ile yapılan tahsilatlara ilişkin tutarlar icmal rapora % 100 oranında listelenmiş. (EK-1) Kasa raporu ile icmal raporu ve Z raporları kontrol edilmiştir. Fatura seri sıra kontrolleri yapılmıştır. Sondaj yapılarak belli günlerde düzenlenen fatura ve adisyon uyumu incelenmiştir. 6'lı hesapların mizanları ve KDV beyannameleri karşılaştırılmıştır. Bildirilen cirolarla farkları tablo halinde hazırlanmıştır. (EK 2) Fatura basım iznine ilişkin matbaa matbu bilgi formu alınmış burada yer alan fatura numaralarının düzenlenen faturalarla uyumu incelenmiştir. KDV beyannamelerinin, mizan ve satış hesaplarındaki ciro tutarları ile kontrolü XXX AVM dışındaki restoranların gelirlerinin incelenememesi sebebiyle yapılamamıştır. Mayıs, Haziran, Temmuz ayında üç farklı tarihte üç farklı ekiple kiracı işyerine müşteri olarak gidilmiş ve tarihli sondaj denetiminde satış sonrası belge düzenine uymadığı tespit edilmiştir. (EK 5) Collections of Cash register, selling with bill and ticket systems have been added to the abstract report with %100 rate. (EK-1) Cash registre report, abstract report and Z reports have checked. Invoice detail id has been controlled. Consistency of the sampling Audit and actual bill and reckoning has been checked Comparing Trial balance of the 6 Accounts and VAT declarations. And differences have been put in a table. (EK 2) Printing company's printed information form for invoice printing has taken and compliance of the numbers of the invoices has compared. The check for VAT declarations compliance with trial balance and selling accounts cannot be done, because of the restaurant that is not in the XXX AVM could not be audited. In May, June, July 3 different audit team has visited the tenant as a customer and it is reported that there is a violation of after selling document preparing in a sampling Audit at (EK 5) AS BAĞIMSIZ DENETİM VE YMM A.Ş

14 FINDINGS FINDING 1: Because the software that the recordings of reckoning done is contrarily to the general communique numbered VUK 185 and 200 and it is not taken simultaneously when the order is given and not giving it to customers notice, do not having a hard copy of the receipt when payment is done; makes it wide open to abuse and it makes it impossible to prepare a r eport for fixed or cancelled reckonings. OUR COMMENT: it will be essential to check it in following audits to see if there is a reckoning that has been canceled or not printed, when it is paid. FINDING 2: while auditing the turnover and collections as it can be seen in EK-1, a difference has been seen, it is said by CFO M.A. that the reason for difference is the sales done by tickets. But because there is more than one company that has been billed and the billing period of them is differ from each other and also there is no table in details that Shows billing periods the audit of the ticket sales cannot be done. FINDING 3: while auditing reckonings and collections, it is detected that at sum of reckonings are 2000TRY lower than Collections. We have been informed that the missing reckonings are and numbered ones by accounting authorized people. But we could not see the reckonings. FINDING 4: before the Auditing starts a meeting was held by firm's general manager and he gave permission to audit the other incomes related to XXX AVM but it is not allowed to audit the gains that needs to prepare VAT declaration which is done outside of mall. In EK-2 you can find the difference between VAT declaration and XXX AVM gains. It is been said that they will not give the information because they do not want other restaurant gains to be known by XXX AVM management. The gains that are not included in XXX AVM related gains is shown in EK-3 CİRO DENETİMİ

15 Ocak Oca 11 Şubat 11 Sub Ma Mart 11 Nisan 11 Nisa Mayıs 11 May Haziran 11 Hazir Temmuz 11 Temm Agus Ağustos 11 Eyl Eylül 11 Ekim 11 Eki Kas Kasım 11 Aralık 11 Ara 2011 TOPLAM Ocak Şubat Mart Nisan Mayıs Haziran TOPLAM January 11 February 11 March 11 April 11 May 11 June 11 July 11 August 11 September 11 October 11 November 11 December TOTAL January February March April May June TOTAL AS BAĞIMSIZ DENETİM VE YMM A.Ş

16 FINDING 5: 2011 and 2012 sponsorship income of the firm's XXX AVM ZZZ restaurants is given below. It is been found that sponsorship gains are not included in Turnover that is used to determine the rent. Detailed information about this invoices are in EK-4. FINDING 6: the numbers of invoices has been checked with the ones in printed invoice information form. But the information of invoices billed in HQ has not been delivered to us. FINDING 7: Sampling Audit has been done three times at , and official reports are in EK-5. In sampling audit that is done at Saturday; it is been found that invoice is not been billed. You can find the details below; A seat has taken as a customer. 1 cheeseburger and lemonade have been ordered. Occupancy rate of the restaurant was %80. After the dinner our team has asked the amount to make payment. Total cost was 25TRY and the dated :10 PM numbered reckoning is given to our Auditors. 50 TRY has been given to the waiter and waiter bring25 TRY cash back without the cash voucher when he returned. In summary it has been found that lessee is not following the document order in selling. Information Notice: Apart from XXX AVM the firm has totally 4 restaurants in Z AVM, A AVM, and S AVM. CİRO DENETİMİ

17 AS BAĞIMSIZ DENETİM VE YMM A.Ş

18 İLETİŞİM BİLGİLERİ AS BAĞIMSIZ DENETİM VE YMM A.Ş Büyükdere Cad.No:23 Kat: Şişli/İstanbul Tel: Faks: NEXİA TÜRKİYE CİRO DENETİMİ

19 Services Hizmetler Independent Auditing Service Tax Certification Services Tax Compliance and Advisory Service Financial Advisory Service Outsourcing ( Internal Audit) Corporate Finance Management Consultancy Human Resources Turnover Audit Energy Industry Practice Russian Federation Services Bağımsız Denetim Tam Tastik Vergi Uyuşmazlığı ve Danışmanlığı Mali Danışmanlık Outsourcing Kurumsal Finansman Yönetim Danışmanlığı İnsan Kaynakları Ciro Denetimi Enerji Sektörü Danışmanlığı Rusya Federasyonu Hizmetleri AS BAĞIMSIZ DENETİM VE YMM A.Ş

20 AS BAĞIMSIZ DENETİM VE YMM A.Ş. NEXIA TÜRKİYE INTERNATIONAL Büyükdere Cad. No:23 Kat: Şişli/İstanbul Tel : Faks: nexia@nexiaturkey.com.tr AS Bağımsız Denetim ve YMM A.Ş.(Nexia Türkiye),Dünya çapında bir bağımsız muhasebe ve danışmanlık firmaları ağı olan Nexia International Üyesidir.