Features of the audit of settlements with personnel on remuneration of a medical organization in a crisis

The modern economic environment is characterized by crisis conditions due to the spread of coronavirus infection and the restrictions associated with it, as well as due to the sanctions pressure of Western countries, unstable exchange rates. This article describes the problem of reducing the effectiveness of medical organizations in a crisis. The urgency of strengthening internal control in terms of settlements with personnel on remuneration is substantiated. A practical example of calculating the level of materiality of an organization necessary for planning and conducting an audit is given.