DIRECTIONS OF IMPROVEMENT OF INTERNAL CONTROL OF OPERATIONS WITH PRESSURE RAW MATERIALS AT THE ENTERPRISE
DOI:
https://doi.org/10.31891/mdes/2022-4-12Keywords:
operations with toll raw materials, internal control of operations with toll raw materials, methods of documentary and actual internal control, audit plan of operations with toll raw materialsAbstract
The specifics of building a system of internal control of transactions with toll raw materials is that in the absence of ownership of materials obtained for processing, the implementation of control procedures must take place with the involvement of employees from the customer. It is proved that the construction of an effective system of control of toll operations requires increased attention from management at each stage of its implementation, and the peculiarities of its operation depend on the order of documentation and the level of analytical accounting of toll operations.
The article analyzes the main tasks of the organization of the system of internal control of operations with toll raw materials, identifies methods of documentary and actual internal control of operations with toll raw materials at the enterprise. Suggestions for the sequence of verification of transactions with toll raw materials are provided, as well as their relationship with the procedures of internal control. The authors developed recommendations for the development of an audit plan for transactions with toll raw materials of the entity, as well as noted the leading role of such a methodological approach as testing in the formation of a system of evidence of transactions with toll raw materials.
In order to obtain audit evidence in the internal audit of operations with toll raw materials at the enterprise, it is recommended to use the methods of actual control (inventory, control measurement, control start of raw materials production), documentary verification using analytical procedures, observation, comparison, comparison, cross-checks, surveys and other techniques and methods of inspections. However, the amount of information required to obtain audit evidence is not regulated. Based on his professional judgment, the auditor independently decides on the amount of information that will be sufficient for his professional judgment.
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