Issues of internal control and audit of financial results from the main type of activity in trade organizations
Автор: Lovchidi A.Yu., Piven I.G.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Экономические науки
Статья в выпуске: 3-1 (54), 2021 года.
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The article deals with the issues of conducting internal control measures and internal audit of financial results from the main type of activity in trade organizations. The main areas of internal control of financial results are highlighted. The main stages are considered on the example of the control of the movement of goods. The most important audit procedures for checking trade margins and sales expenses are identified.
Audit, internal control, risks, trade organizations, financial result
Короткий адрес: https://sciup.org/170188567
IDR: 170188567 | DOI: 10.24412/2500-1000-2021-3-1-62-64