Features of evaluation of the internal control system of material and production stocks in modern conditions

In the current crisis economic situation, Russian industrial enterprises should pay special attention to internal control over the financial and economic activities of the organization. One of the priority areas for improving the financial result is the optimization of basic costs in order to reduce the cost and increase the net profit to be distributed. This article discusses the features of the audit of one of the main cost items of an industrial enterprise - inventory. In particular, a certain test is proposed to evaluate the system of internal control of accounting for material costs.