Ciro Denetimi - Nexia Turkey

AS/
AS/NEXIA
NEXIA TURKIYE
TURKIYE
Ciro
Ciro Denetimi
Denetimi
Turnover
Audit
Turnover Audit
INTERNATIONAL
INTERNATIONAL
CİRO DENETİMİ
What is Turnover Audit?
A 30-35 % 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
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
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
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
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
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
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
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
AS BAĞIMSIZ DENETİM VE YMM A.Ş
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
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 2012.
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 28.07.2012
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 28.07.2012. (EK 5)
AS BAĞIMSIZ DENETİM VE YMM A.Ş
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 08.02.2012 sum
of reckonings are 2000TRY lower than
Collections. We have been informed that the
missing reckonings are 437788887 and
43778888 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
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
12.000
12.000
12.000
12.000
12.000
12.000
12.000
12.000
12.000
12.000
12.000
12.000
144.000
Ocak
Şubat
Mart
Nisan
12
12
12
12
15.000
15.000
15.000
15.000
Mayıs
12 15.000
Haziran
12 15.000
2012 TOPLAM
90.000
January 11
February 11
March 11
April
11
May
11
June
11
July
11
August 11
September 11
October 11
November 11
December 11
2011 TOTAL
12.000
12.000
12.000
12.000
12.000
12.000
12.000
12.000
12.000
12.000
12.000
12.000
144.000
January
February
March
April
12
12
12
12
15.000
15.000
15.000
15.000
May
12 15.000
June
12 15.000
2012 TOTAL
90.000
AS BAĞIMSIZ DENETİM VE YMM A.Ş
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 20.05.2012, 18.06.2012 and 28.07.2012
official reports are in EK-5. In sampling audit
that is done at 28.07.2012 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
8.07.2012 dated 300100-15:10 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
AS BAĞIMSIZ DENETİM VE YMM A.Ş
İLETİŞİM BİLGİLERİ
AS BAĞIMSIZ DENETİM VE YMM A.Ş
www.cirodenetimi.com.tr
Büyükdere Cad.No:23 Kat:7
34381
Şişli/İstanbul
www.nexiaturkey.com.tr
Tel: 0212 225 68 78
Faks: 0212 225 62 52
NEXİA TÜRKİYE
CİRO DENETİMİ
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
AS BAĞIMSIZ DENETİM VE YMM A.Ş.
NEXIA TÜRKİYE
INTERNATIONAL
Büyükdere Cad. No:23 Kat:7
34381
Şişli/İstanbul
www.nexiaturkey.com.tr
Tel : 0212 225 68 78
Faks: 0212 225 62 52
[email protected]
AS Bağımsız Denetim ve YMM A.Ş.(Nexia Türkiye),Dünya çapında bir bağımsız muhasebe ve danışmanlık firmaları ağı olan Nexia International Üyesidir.