\nPublica\u0163ia britanic\u0103 Financial Times scrie \u00eentr-un articol c\u0103 cele trei b\u0103nci americane care au colapsat \u00een ultimele trei luni, respectiv First Republic Bank, Signature Bank \u015fi Sillicon Valley Bank, au un numitor comun: compania de audit KPMG. \u015ei care surprinz\u0103tor auditeaz\u0103 \u015fi Rezerva Federal\u0103 a SUA \u015fi totodat\u0103 fo\u015fti parteneri ai KPMG erau director executivi la Signature \u015fi First Republic.<\/p>\n
\n\u201cO pat\u0103 pe afacerea profitabil\u0103 a KPMG ca cel mai mare auditor al sectorului bancar american\u201d, se arat\u0103 \u00een analiza Financial Times publicat\u0103 pe 3 mai \u015fi semnat\u0103 de Stephen Foley.<\/p>\n
\n\u00centreb\u0103rile privind calitatea muncii \u015fi independen\u0163a KPMG au crescut \u00een ultimele zile, \u00een urma public\u0103rii unui raport al Rezervei Federale privind pr\u0103bu\u015firea Silicon Valley Bank \u015fi v\u00e2nzarea for\u0163at\u0103 a First Republic, noteaz\u0103 FT. Firma de contabilitate din Big Four a fost auditorul ambelor b\u0103nci, precum \u015fi al Signature, care a fost confiscat\u0103 de autorit\u0103\u0163ile de reglementare \u00een martie.<\/p>\n
\n\u00cen toate cele trei cazuri, KPMG a dat un certificat curat pentru situa\u0163iile financiare ale b\u0103ncilor \u00eenc\u0103 de la sf\u00e2r\u015fitul lunii februarie. “Este o realizare dubioas\u0103 .\u2009. \u015fi avem nevoie de ac\u0163iuni dure care s\u0103 sus\u0163in\u0103 discu\u0163iile dure ale autorit\u0103\u0163ilor de reglementare”, spune Francine McKenna, fost auditor al KPMG, care acum pred\u0103 la Wharton School of the University of Pennsylvania.<\/p>\n
\n“Nu te po\u0163i a\u015ftepta ca auditorii s\u0103 \u015ftie c\u0103 urmeaz\u0103 o criz\u0103 bancar\u0103”, spune Kecia Williams Smith, fost auditor \u015fi reglementator, care acum este profesor asistent de contabilitate la North Carolina A&T State University. “Ceea ce este corect este s\u0103 \u00eentrebi despre evaluarea riscurilor de c\u0103tre un auditor \u015fi dac\u0103 au avut procedurile de audit corecte.”<\/p>\n
\nExaminarea activit\u0103\u0163ii KPMG ar fi trebuit s\u0103 se concentreze pe faptul dac\u0103 personalul s\u0103u a fost suficient de independent fa\u0163\u0103 de b\u0103ncile pe care le auditeaz\u0103, dac\u0103 a acordat aten\u0163ia cuvenit\u0103 semnalelor de alarm\u0103 \u015fi dac\u0103 a avut abilit\u0103\u0163ile potrivite pentru a judeca calitatea situa\u0163iilor financiare \u00eentr-un mediu care s-a schimbat semnificativ din cauza cre\u015fterii ratelor dob\u00e2nzilor, mai spun anali\u015ftii contabili chestiona\u0163i de FT.<\/p>\n
\nDe asemenea, ar putea exista \u00eentreb\u0103ri cu privire la rolul extins al KPMG \u00een sistemul financiar.<\/p>\n
\nCompania de\u0163ine un rol singular ca auditor al mai multor b\u0103nci americane dec\u00e2t oricare dintre celelalte patru mari firme \u015fi auditeaz\u0103 o propor\u0163ie mai mare din sistemul bancar al SUA, \u00een func\u0163ie de active, dec\u00e2t orice alt\u0103 firm\u0103, potrivit datelor furnizate de Audit Analytics. Pe l\u00e2ng\u0103 faptul c\u0103 este auditorul Wells Fargo, Citigroup, Bank of New York Mellon \u015fi al altor b\u0103nci cotate la burs\u0103, firma auditeaz\u0103 \u015fi Federal Reserve.<\/p>\n
\n“Este un lucru care reverbereaz\u0103 \u00een \u00eentreaga industrie bancar\u0103”, spune Williams Smith. “Av\u00e2nd \u00een vedere interesul public \u00een jurul acestui lucru, v\u0103 pute\u0163i a\u015ftepta s\u0103 existe mai mult\u0103 supraveghere”.<\/p>\n","protected":false},"excerpt":{"rendered":"
Publica\u0163ia britanic\u0103 Financial Times scrie \u00eentr-un articol c\u0103 cele trei b\u0103nci americane care au colapsat \u00een ultimele trei luni, respectiv First Republic Bank, Signature Bank \u015fi Sillicon Valley Bank, au un numitor comun: compania de audit KPMG. \u015ei care surprinz\u0103tor auditeaz\u0103 \u015fi Rezerva Federal\u0103 a SUA \u015fi totodat\u0103 fo\u015fti parteneri ai KPMG erau director executivi […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[510],"tags":[21816,8661],"class_list":["post-215547","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-americane","tag-kpmg"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/215547","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=215547"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/215547\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=215547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=215547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=215547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}