Actual issues of internal audit of fuel and lubricants and directions for their solution

Shendryhorenko, Maryna and Шендригоренко, Марина Трохимівна (2019) Actual issues of internal audit of fuel and lubricants and directions for their solution. Вісник Донецького університету економіки і торгівлі імені Михайла Туган-Барановського (1 (70)). pp. 172-181. ISSN 2079-4819

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Abstract

Оbjective. The objective of the article is to determine the actual issues of internal audit of fuel and lubricants and directions for their solution. Methods. The methodological basis of the research is general scientific and special methods of cognition, which are based on the systematic and structural approach to studying the issues of internal audit of operations with fuel and lubricants. In order to clarify and deepen the economic essence of fuel and lubricants as the object of internal audit, methods of theoretical generalization, grouping and comparison are used. To study the organization of internal verification (audit) of fuel and lubricants, a method of observation and concretization is used. The method of induction is used to identify problematic issues in the organization and methods of internal audit of the presence and movement of fuel and lubricants of the enterprise. Proposals for improving the working documents of the internal auditor are developed using the method of systematization. Results. In the article, the author generalizes the classification of fuel and lubricants to improve the efficiency of primary accounting. The term «fuel and lubricants» is concretized. The tasks of internal audit of fuel and lubricants at the enterprise of various sectors of the economy are formulated. A sequence of internal audit of the receipt, release and use of fuel and lubricants is proposed. Layouts of working documents of the internal auditor according to the results of check of fuel and lubricants are developed. The practical use of the results of the conducted research will increase the efficiency of internal audit and prevent the occurrence of violations of fuel and lubricants.

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