Іnventory count of industrial stocks at the enterprises as a method of internal control and audit

Shendryhorenko, Maryna and Shevchenko, L. and Шендригоренко, Марина Трохимівна and Шевченко, Любов Ярославівна (2016) Іnventory count of industrial stocks at the enterprises as a method of internal control and audit. Східна Європа: економіка, бізнес та управління (4). pp. 425-429. ISSN 2518 - 1971

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Abstract

The article analyzes the problematic issues in organization and management of the internal audit inventories at the enterprises, and determined the direction of their solutions. Theoretically it defined the essence and objectives stock count of industrial stocks to ensure the preservation of property. It is proved importance and location of the stock count in the system of internal control (internal audit). One present a proposal for defined sequence of actions by internal auditor during auditing industrial stocks at the enterprise

Item Type: Article
Uncontrolled Keywords: enterprise, assets, industrial stocks, stock count, monitoring, audit, internal auditor, warehouses, management decisions, financial statements
Subjects: Research materials > Journal articles > Economics
Research materials > Journal articles
Divisions: Educational and Scientific Institute of Economics, Management and Administration > Department of Finance, Accounting and Taxation
Depositing User: Адміністратор репозиторію
Date Deposited: 31 Jul 2017 14:56
Last Modified: 31 Jul 2017 14:56
URI: http://elibrary.donnuet.edu.ua/id/eprint/14

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