The role of internal audit in analyzing the movement and use of inventory at enterprises

The article deals with the issues of analyzing the movement and use of material and production stocks at enterprises in modern conditions. The influence of the value of material and production stocks on the total cost of the enterprise, as well as their impact on the financial result, is substantiated. The main goals and objectives of the analysis of the movement and use of MPZ are highlighted. The important role of internal audit in collecting information, assessing its reliability and conducting the analysis of the movement and use of MPZ is justified.