Some directions of the organization of internal audit of productive reserves of the enterprise
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 6, Issue
Abstract
Introduction. Ensuring the effectiveness of the operation of the structure of the enterprise and protecting the interests of owners is the main task of internal audit. The economic literature proposes a different sequence of internal audit of inventories with the corresponding methodology. Regardless of the influence of scientists, changes in the normative base and tax laws require a further study of the organization and methods of internal audit of inventories. The purpose of the work is to analyze the consistency of the audit of inventories, methods, directions, internal audit procedures, and the development of proposals for improving the content of works performed at the proposed stages. Results. The article is devoted to the study of the sequence of internal audit of inventories of the enterprise. The essence of the purpose and the list of objects of internal audit of inventories are specified. The work proposed the stages of internal audit of inventories and their sequence. Summarized and systematic methodological and organizational areas of the audit of inventories. A general plan for the internal audit of the inventories of the enterprise has been proposed. Outlined the main directions of research on internal audit of inventories of the enterprise. The article draws attention to the need to identify reserves of effective use of inventories. Conclusion. The recommended organizational model of the internal audit of inventories is aimed at expressing an opinion on the reliability and completeness of the information on inventories in the enterprise's reporting. Using the proposed sequence of organization of internal audit of inventories, from our point of view, will improve its quality and reduce the complexity of its planning and conduct. During the work on the main stage, it is proposed to distinguish the areas of internal audit. As a result of the audit of the effectiveness of the use of inventories, reserves are set to improve the efficiency and profitability of the enterprise. From the presented results and definitions, the prospects of further research into the problem of formalizing the system of inventory indicators are naturally determined, which are to be seen in the direction of determining their effectiveness on each internal audit entity.
Authors and Affiliations
Alina Oleksandrivna Semenets, Lina Olehivna Ruban, Yevhen Yuriiovych Khilskyi
Keywords
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