Inventory of inventories at enterprises as an internal control and audit method

Shevchenko, Liubov and Шевченко, Любов Ярославівна and Шевченко, Любовь Ярославовна and Shendrigorenko, Marina and Шендригоренко, Марина Трохимівна and Шендригоренко, Марина Трофимовна (2016) Inventory of inventories at enterprises as an internal control and audit method. Східна Європа. Економіка, бізнес та управління (4 (04)). 421 -426.

[img]
Preview
Text
Східна Європа № 4.pdf

Download (5MB) | Preview

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 Accounting and Audit
Depositing User: Адміністратор репозиторію
Date Deposited: 18 Sep 2018 08:44
Last Modified: 18 Sep 2018 08:44
URI: http://elibrary.donnuet.edu.ua/id/eprint/753

Actions (login required)

View Item View Item

Downloads

Downloads per month over past year

View more statistics