Planning for audit of financial resources in a non-profit organization

Автор: Timofeeva M.V.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 7 (89), 2022 года.

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In the framework of this article, the author made an attempt to analyze the currently relevant direction - planning the audit of financial resources in a non-profit organization. This fact is due to the fact that one of the most controversial and little-studied issues in the financial management of non-profit organizations is the conduct of external and internal audits. In this article, the author found that conducting internal and external audit procedures is useful, first of all, for the non-profit organization itself, since it allows you to systematize financial and economic activities, timely identify deviations from the required standards and eliminate them. The absence of an audit can lead to significant fines issued to the head or the organization itself, suspension of the activities of the NPO or its complete liquidation. In this regard, it is advisable to conduct regular internal audits and periodic external audits.

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Audit planning, non-profit organization, external audit, internal audit

Короткий адрес: https://sciup.org/170194720

IDR: 170194720   |   DOI: 10.24412/2411-0450-2022-7-219-223

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