Improving the system of internal control over the movement of inventories and assessing its effectiveness
Автор: Semenyuta Y.A.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 10-2 (68), 2020 года.
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The article examines the system of internal control over the movement of inventories and evaluates its effectiveness. The elements of the internal control system, as well as the methodology for assessing the internal control system are considered. Examples of tests for assessing the internal control system for operations with inventories are given. In conclusion, recommendations are given for improving the internal control system.
Inventories, internal audit, internal control system, risk, inherent risk, improvement
Короткий адрес: https://sciup.org/170182077
IDR: 170182077 | DOI: 10.24411/2411-0450-2020-10832