53. Audit (end) Based on the composition of the specialists performing the audit, complex and non-complex audits are distinguished. Comprehensive audits are carried out by specialists of various professions. At the same time, all objects of the organization are checked comprehensively. To carry out such

4. Budgets as a tool of financial control 4.1 Budgetary control, forms, types of control and connections between them In the budgeting process, not only planning functions are implemented target indicators activities of the organization, but also control functions - monitoring

Tool No. 1 Typography refers to the artistic design of text using graphic design tools. Text design consists of the following factors: choice of typeface, letter size, line length, distance between lines, spaces between letters and

Tool #2 Fonts, also called typefaces, are an important subcategory of typography. A typeface refers to a complete set of letters and symbols made in the same graphic style. There are thousands of fonts, and new ones appear every day. The reason for this

Tool No. 3 We already touched on the topic of picture words in Chapter 2, when we discussed the category of doodlers who are closest to working with fonts. Now let's talk about this in more detail so that you learn about all the potential possibilities for using picture words in

§ 5. Revision of Marxism, the challenge of post-industrial development One of the closest associates of Marx and Engels, with whom in the last years of their lives they had a lively correspondence, E. Bernstein, came up with works aimed at revising their heritage, its adaptation

Given the dependence on who conducts the audit, audits are divided into internal and external.

Internal audit is carried out by an in-house audit service and is aimed at increasing the efficiency of management decisions on the economic and rational use of enterprise resources with the aim of maximizing profits and profitability. The material was published on http://site
It is worth noting that it is carried out within the organization by its own specialists and is organized at the request of management to obtain the information necessary for management decisions.

Internal control services constantly:

1. monitor the efficiency and expediency of spending their own funds;
2. monitor the efficiency and expediency of spending borrowed funds;
3. monitor the efficiency and expediency of spending raised funds;
4. analyze and compare actual financial results with predicted ones;
5. give financial assessment results of investment projects;
6. control the financial condition of the enterprise. External audit are performed by special audit firms, and the main task of this type of audit will be to establish the reliability and give an opinion on the financial report of the audited enterprise, as well as develop recommendations for eliminating existing shortcomings. An audit can be mandatory or voluntary, that is, it is carried out on the enterprise of the economic entity itself.

Financial analysis tools based on the results of an audit are used both by decision of the enterprise management for internal use and management decisions, and by decision of government bodies when qualifying solvency and bankruptcy risk.

When checking the use of profits, an external audit analyzes payments to the budget, contributions to the reserve fund, transfers of profits to accumulation funds, consumption funds, charitable and similar purposes, and fines.

Particular attention of the external audit is paid to the analysis of receivables and payables, the dynamics of long-term and short-term financial investments(in shares and shares of other enterprises, in bonds and other securities)

Features of internal and external audit can be presented as follows.

Internal audit.

The setting of tasks is determined by the owners or management based on management needs. The object of this type of audit will be the solution of individual functional management tasks. The goal is determined by the management of the enterprise. The funds are chosen independently. Type of activity: performing. Organization of work - carrying out specific tasks of management. Relationships – subordination to management. It is appropriate to note that payment is the calculation of wages according to the staffing table. Reporting to the owner or management.

External audit.

The setting of tasks is determined by an agreement between independent parties: the enterprise and the auditor. Mainly the accounting and reporting system of the enterprise. The purpose is determined by audit legislation: assessing the reliability of financial statements and legislation. The means are determined by generally accepted auditing standards. Type of activity – entrepreneurial. The organization of work is determined by the auditor independently based on generally accepted standards. Relationships – equal partnership, independence. It is appropriate to note that payment is subject to agreement.

Despite their apparent differences, internal and external audits largely complement each other. Many of the functions of internal auditors can be performed by external independent auditors; when solving many problems, internal and external auditors can use the same methods; the difference lies solely in the system of accuracy and detail in the application of these methods.

2. Relationship between internal management control and audit

At the level of each enterprise, control functions consist mainly in the implementation of measures aimed at the most effective performance by all employees of their duties. Internal control is organized by the management of the enterprise and determines the legality of business transactions and their economic feasibility.

Management control is the process of influence of managers on employees of an enterprise for the effective implementation of organizational strategy. When ϶ᴛᴏm it main task There will be control across responsibility centers. In other words, a system for reflecting, processing and monitoring planned and actual information at the input and output of the responsibility center is needed. Accounting by responsibility centers involves distinguishing between total costs and the costs of a given responsibility center.

Usually there are several centers of responsibility:

1. income center, where information is generated on the volume of production, in monetary terms - the income of the enterprise;
2. cost center, where costs are measured;
3. standard cost center - a type of cost center where standards for cost elements are established;
4. profit center, where the ratio between the income received by the center and its costs is measured.

Internal management control is aimed at analyzing the established procedure for maintaining records in accordance with current legislation and local regulations, acts in the interests of internal users of control information, is organized by the decision of the entity itself, helps to strengthen discipline, optimize business processes and fulfillment by staff of obligations to the enterprise.

Audit- a means of traditionally external control, - is aimed at the interests of external users - persons interested in these audit results.
It is worth noting that this is carried out to confirm the reliability of accounting processes and reporting.

The audit is carried out both scheduled and unscheduled. Audit of organizations of any form of ownership based on motivated decisions and requirements of law enforcement agencies is carried out in accordance with the established procedure in accordance with current legislation Russian Federation. Specific audit issues are determined by the program or the list of main audit issues.

The audit program includes a topic, a period that the audit should cover, a list of main objects and issues to be audited. The program is approved by the head of the control and audit body. The audit program during its implementation, taking into account the study of the necessary documents, reporting and statistical data, and other materials characterizing the audited organization, can be changed and supplemented.

Despite differences in the purposes and users of information, both audit and internal management control have a clear relationship.

The audit uses the internal control system, and the internal control system receives an independent assessment of the degree of its effectiveness and reliability during the audit.

In addition, both audit and internal control use the same techniques and methods of data collection, their analysis, the same analytical procedures and system of evidence, have working documentation and the resulting document - an act (report) on the results of control, use the same regulatory framework. The result of both internal control and audit largely depends on who carries out the control (his experience, professionalism, qualifications, understanding of the characteristics of an economic entity, independence and objectivity in the assessment). All of the above once again confirms the relationship between these two systems, which, despite the differences , mutually beneficially complement each other.

3. Main tasks and directions of external financial control

Today, financial control is carried out by legislative and executive authorities, as well as specially created institutions that monitor the financial activities of all economic entities (states, enterprises, institutions, organizations, citizens)

Since state financial control is intended to implement the financial policy of the state and create conditions for the financial stabilization of the country as a whole, it applies to both state organizations, so on non-state sector of the economy – commercial organizations and citizens. Based on all of the above, we come to the conclusion that it is possible to formulate the essence of financial control for each of the named positions.

Financial control government organizations – ϶ᴛᴏ first of all, control over the development, approval and execution of budgets of all levels and extra-budgetary funds, as well as control over financial activities state enterprises and institutions, banks and financial corporations.

Financial control by the state non-state sphere of economy and citizens, concerns exclusively the scope of their compliance financial discipline, i.e. fulfilling monetary obligations to the state, such as:

1. taxes and other obligatory payments;
2. compliance with the law and expediency when spending budget subsidies and loans allocated to them;
3. compliance established by law rules for organizing cash payments, accounting and reporting.

The activities of financial control bodies are regulated by legal norms enshrined in such documents having the force of law as the Constitution of the Russian Federation, the Civil Code of the Russian Federation, the Tax Code of the Russian Federation, the Budget Code of the Russian Federation.

The legislative basis for the state control system of the Russian Federation will be Order of the State Tax Service of the Russian Federation dated March 12, 1997 No. VA-3-29/40 “On state financial control in the State Tax Service system.” Organizations exercising financial control can be either governmental or non-governmental. Financial control is carried out using various methods, which include: observation, verification, examination, audit and analysis of materials. All of the above methods of state and municipal financial control are reflected in various regulations that regulate the mode of their use in relation to various objects of financial control.

Examination– ϶ᴛᴏ method of financial control, involving the study of individual issues of financial activities or other entities on the basis of documents, obtaining explanations from obligated persons, as well as inspection of premises and other objects. From modern legislation it follows that inspections are divided into thematic and documentary.

A type of thematic check would be tax audit carried out by tax officials. There are two types of tax audits: desk and field. A desk tax audit will be a type of documentary audit, since it is carried out by the tax authority at its location on the basis of documents submitted by the taxpayer, as well as other documents available to the tax authority. Based on the results of the inspections, a report is drawn up. Based on Art. 100 of the Tax Code of the Russian Federation, it is drawn up in a certain form established by the Ministry of Taxes and Duties of the Russian Federation.

The main method of financial control will be audit, which is carried out by a specially created commission. The legislation establishes the mandatory and regular nature of audits. Audits are divided into documentary and factual, comprehensive and thematic, planned and sudden.

4. Preparation and planning of external control

External control (audit) is carried out independent organization on a contractual basis with an economic entity in order to confirm the reliability of financial statements, as well as provide consulting services.

Rationally organized control allows minimizing the time for conducting audit procedures and summarizing the information received, improves the quality of the information received and expands the capabilities of audit control.

Before starting work, the first, so-called preparatory stage of the audit takes place, during which it is extremely important to develop a decision on the following issues:

1. conclude contracts for conducting an audit and determine the conditions for its conduct (duration, payment, etc.);
2. carry out the selection of employees to conduct the audit.

The second stage of the audit will be its planning, which includes the following activities: obtaining information about the client; preliminary analytical check, preliminary assessment of the internal control system, scope of work; assessment of audit (general) risk; completion of the examination and assessment of preliminary data, development of a general audit plan (strategy); determining optimal confidence in the internal control system; development of proper procedures for testing the internal control system; development of independent testing procedures.

The third stage is the audit procedure itself, when it is extremely important to assess the accounting system and internal control used in the organization. This stage includes conducting tests, final assessment of internal control, and adjustment of the audit program.

The fourth stage is independent procedures, when the auditor collects audit evidence (auditor's working documents) necessary in the future to form his opinion on the reporting. Independent procedures include activities such as conducting independent test operations; carrying out analytical procedures; conducting tests of turnover on synthetic accounts; carrying out verification procedures for the general preparation of the balance sheet; evaluation of the results of independent procedures; generalization of the obtained data and their evaluation, adjustment of the audit program, etc.

The fifth stage of the audit is the formulation of an opinion and the preparation of an audit report (conclusion), which should reflect the auditor’s opinion on the reporting. This stage includes: checking financial statements, checking audit results, forming an opinion on the reliability of reporting; drafting a report; writing a report.

The result of the audit, in accordance with auditing standards, is formalized in the form of an auditor’s (audit firm) report

The auditor's conclusion has legal force for all legal entities and individuals, government and judicial authorities.

The conclusion of an auditor (audit firm) based on the results of an audit carried out on behalf of government bodies is equivalent to the conclusion of an examination appointed in accordance with the procedural legislation of the Russian Federation. The structure of the audit report used in the Russian Federation is close to international standards for drawing up a report and consists of three parts - introductory, analytical and final.

Violation of the legislation of the Russian Federation on audit by audit organizations and their managers, individual auditors, audited entities subject to mandatory audit entails criminal, administrative and civil liability.

Carrying out auditing activities by an organization or an individual auditor without obtaining a valid license entails a fine in the amount of 100 to 300 times the minimum wage established by federal law.

5. Procedure for carrying out control measures

The most profound method of financial control will be audit. The audit is carried out by management bodies in relation to subordinate enterprises and institutions, as well as by various state and non-state control bodies (Department of Financial Control and Audit of the Ministry of Finance of the Russian Federation, Central Bank of the Russian Federation, audit services)

For each audit, the employees participating in it are issued a special certificate, which is signed by the head of the control and audit body that appointed the audit, or a person authorized by him. Also, the head of the control and audit commission determines the timing of the audit, the composition of the commission, its head, taking into account the specific control tasks arising from it. Deadlines should not exceed 45 days (calendar)

Specific control issues are determined by the program or a list of basic issues. The control program includes the topic, the period that the audit should cover, and is approved by the head of the control and audit body.

The preparation of an audit program and its implementation must be preceded by a preparatory period, during which the audit participants are required to study the necessary legislative and other regulatory and legal acts, reporting and statistical data, and other available materials characterizing financial and economic activities.

Based on the audit program, the need and possibility of using certain control actions, techniques and methods for obtaining information, analytical procedures, and the volume of data samples from the audited population are determined.

The head of the audited organization is obliged to create appropriate conditions for carrying out control.

In case of obstacles on the part of the head of the audited organization, the head of the audit group reports the matter to the head of the body that appointed the audit.

In the absence or security of accounting in the audited organization, the head of the audit team draws up an act and reports it to the head of the control and audit body, which is sent to the head of the audited organization.

Audit is a system of mandatory control actions for documentary and factual verification of the legality and validity of the economic and financial transactions of the audited organization performed in the audited period, the correctness of their reflection in accounting and reporting, as well as the legality of the actions of the manager, chief accountant and other persons who are entrusted with responsibility for their implementation.

Purpose of the audit– exercising control over compliance with the legislation of the Russian Federation when the organization carries out economic and financial transactions, their validity, the availability and movement of property, the use of material and labor resources in accordance with approved norms, standards and estimates. The results of the audit are documented in an act, which is signed by the head of the audit group, the head and chief accountant of the audited organization. A period of up to 5 days may be set for familiarization with the act and its signing.

Comments and objections to the drafted act from persons of the audited organization are recorded in writing and attached to the audit materials. The head of the audit team checks the validity of the objections raised and prepares a conclusion on them, which, after consideration and signature by the head of the control and audit body, is sent to the audited organization and attached to the audit materials.

The audit materials are submitted to the head of the control and audit body no later than 3 working days after signing the act.

6. Organization during control activities

There are a number of factors limiting the implementation of control measures:

1. limiting awareness of the financial and economic activities of the object of inspection within the framework of the research being carried out;
2. the presence of certain facts of uncertainty in the interpretation of events of financial and economic activity and their assessment;
3. subjectivity of decisions related to the competence, experience, and professionalism of the inspector;
4. impossibility of using a continuous control method in all control areas;
5. accounting security or lack thereof;
6. the presence of pressure from the head of the subject or other persons interested in the results of control;
7. impossibility in some aspects to unambiguously interpret legislative acts, ambiguity and vagueness in the regulatory legal acts;
8. restrictions on access to documents or services, departments, workshops that do not allow objective control, or lack of documents.

There are actions that cannot be carried out when carrying out control measures.

1. The subject of the control measure carried out must be within the competence of the body conducting state control.

2. It is prohibited to carry out scheduled inspections if officials or employees of the inspected persons are not present during control activities. legal entities or individual entrepreneurs or their representatives.

3. It is prohibited to demand the presentation of documents, information, product samples if they are not the objects of control measures and are not related to the subject of inspection, as well as the seizure of original documents related to the subject of inspection.

4. It is prohibited to demand samples of products for carrying out their research, examination without drawing up an act on the selection of product samples in the prescribed form and in quantities exceeding the norms established state standards or other regulatory documents.

The form of the act on the selection of product samples is established by the regulatory legal act of the state control body.

5. It is prohibited to disseminate information that constitutes a secret protected by law and information obtained as a result of control measures, except in cases provided for by the legislation of the Russian Federation.

A secret protected by law will be:

1. state secret - information protected by the state in the field of its military, foreign policy, economic, intelligence, counterintelligence and operational intelligence activities, the dissemination of which could harm the security of the Russian Federation;
2. official and commercial secrets. Information will be such if it has actual or potential commercial value due to its unknownness to third parties, there is no free access to it on legally, and the owner of the information takes measures to protect its confidentiality;
3. banking secrecy - the Bank of Russia guarantees the secrecy of transactions, accounts and deposits of their clients and correspondents;
4. tax secret - constitutes any information about the taxpayer received by the tax authority, internal affairs bodies, the body of the state extra-budgetary fund and the customs authority.

The timing of control activities is established:

1. By general rule the duration of the control activity should not exceed 1 month;
2. the period for carrying out control activities can be extended, but not more than 1 month in exceptional cases related to the need to conduct special studies and examinations with a significant volume of control activities.

7. Procedure for recording the results of control measures

To summarize the results of a comprehensive audit of all activities of the enterprise, an act is drawn up, which reflects the shortcomings in work and violations of state discipline identified by the audit.

The audit report is signed by the head of the audit team, the head and chief (senior) accountant of the audited enterprise, and, if necessary, by the head and chief (senior) accountant who previously worked in the audited enterprise, during the period of work of which violations were identified.

If there are objections or comments to the audit report, the manager and chief (senior) accountant make a reservation about this before signing it and submit written explanations no later than 3 days from the date of signing the report. The report also provides explanations from other officials of the audited enterprise who are directly responsible for the violations identified by the audit. The correctness of the facts stated in the explanations must be verified by the auditor. Based on the results of the inspection, a written conclusion is given.

In cases where violations or abuses identified by an audit may be hidden or based on revealed facts, it is extremely important to take urgent measures to eliminate violations or bring to justice those responsible for abuses. During the audit, without waiting for its completion, a separate interim act is drawn up, and the necessary explanations are required from officials or financially responsible persons.

Interim acts are also drawn up to formalize the results of an audit of individual areas of the activity of the audited enterprise: based on the results of an audit of the cash register, inventory of material assets and fixed assets, control measurements and quality control of construction and installation work performed, etc. Interim acts are attached to the main audit act and are signed by members of the audit team groups that participated in the audit of this area of ​​activity of the audited enterprise, and officials responsible for this area of ​​work, or financially responsible persons responsible for the safety of funds and material assets. It is important to note that one copy of the interim act is handed over to the official of the audited enterprise who signed the act.

The facts set out in the interim acts are included in the main (general) audit report.

The audit report contains:

1. general data on the implementation of production and financial plans by the audited enterprise;
2. identified facts of violations of the laws of the Russian Federation, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, regulations of ministries and departments;
3. facts of incorrect planning of production and financial indicators, failure to fulfill tasks and obligations, improper spending of funds and other violations of financial discipline;
4. facts of incorrect accounting and reporting;
5. identified facts of mismanagement, shortages and thefts of funds and material assets;
6. the extent of the damage material damage and other consequences of the violations committed, indicating the names and positions of the persons through whose fault they were committed;
7. Additional opportunities and reserves discovered during the audit to increase output and sales of products, reduce their cost, increase profits, reduce costs for maintaining the management apparatus, eliminate losses and unproductive expenses, and increase budget revenues.

In the event that, based on the results of the audit, it becomes necessary to use good work samples and distribute them to other enterprises and business organizations, the head of the audit group separately reports this to the manager who appointed the audit.

8. Methods and sources of obtaining knowledge about the activities of an economic entity

The main methods of obtaining knowledge about the activities of an economic entity will be:

1. studying the general economic conditions of the activity of the economic entity being inspected;
2. analysis of the characteristics of the region that influence the activities of the subject;
3. taking into account the industry characteristics of the sphere of activity of an economic entity;
4. familiarization with the organization and technology of production;
5. collection of information about the personnel of an economic entity, the range of products, accounting methods, and its automation;
6. collection of information on the structure of equity capital, analysis of placement and stock quotes;
7. collection of information about organizational and production structures carried out marketing policy, main suppliers, buyers;
8. analysis of the activities of an economic entity in the securities market;
9. taking into account the presence and relationships with branches and subsidiaries (dependent) companies and methods of consolidating financial statements, the procedure for distributing profits remaining at the disposal of the organization;
10. collection of information on the financial and legal obligations of an economic entity, which is essential at the planning stage when assessing the level of materiality and calculating intra-business risk;
11. familiarization with the organization of the internal control system.

If aspects of the activity are identified that require certain special knowledge, the inspector must have a sufficiently deep understanding of the activities of the economic entity in order to be able to determine whether he needs the advice of a particular specialist, i.e., he must assess the possibility of involving an expert. It is worth saying that in order to obtain the most in-depth knowledge about the activities of an economic entity, analytical procedures are used that reveal significant deviations from various types of basic indicators.

Sources for obtaining knowledge about an economic entity will be:

1. official publications in legal, industry, professional, and regional journals;
2. statistical data, official reports of an economic entity, bank reports;
3. regulatory and legislative acts regulating the activities of the inspected economic entity;
4. results of attending seminars, conferences and similar events;
5. clarifications and confirmations received from employees of the inspected economic entity, conversations with competent persons and employees of the internal control service;
6. inquiries to third parties;
7. consultations with the auditor who conducted the audit in previous periods;
8. constituent documents, minutes of meetings of the board of directors and shareholders, contracts, financial statements of previous periods, plans and budgets, regulations on the accounting service, accounting policies, working chart of accounts and postings, document flow schedule, diagram of organizational and production structures;
9. inspection of workshops, warehouses, services of the inspected entity, survey of personnel not directly related to the field of accounting;
10. the results of analytical procedures, identification of unusual business transactions, the procedure for registration of which cannot be unambiguously interpreted in accordance with the current legislation;
11. identification of branches and structural divisions allocated to a separate balance sheet, business transactions, methods of accounting and taxation of them;
12. the results of the work of the involved expert specialists;
13. familiarization with the register of shareholders;
14. materials from tax inspections and lawsuits;
15. use of knowledge accumulated from the auditor's previous experience.

Before the audit and during it, all production procedures and information received are reflected in the auditor’s working documents.

9. By the way, stages of internal control

Organizing an effectively functioning internal control system is a complex multi-stage process, including the following stages.

1. Critical analysis and comparison of the goals of the organization’s functioning determined for the previous economic conditions, the previously adopted course of action, strategy and tactics with the types of activities, size, organizational structure, as well as with its capabilities.

2. Development and documentary consolidation of a new (ϲᴏᴏᴛʙᴇᴛϲᴛʙ business concept of the organization (what the organization is, what its goals are, what it can do, in what area it has competitive advantages, what is the desired place in the market), as well as a set of measures that can lead this business concept to the development and improvement of the organization, the successful implementation of its goals, and the strengthening of its position in the market. Such documents should include provisions on financial, production and technological, innovation, supply, sales, investment, accounting and personnel policies. These provisions should be developed on the basis of an in-depth analysis of each element of the policy and the selection of the most acceptable for a given organization from the available alternatives. Documentary consolidation of the organization's policy in various areas of its financial and economic activities will allow for preliminary, current and subsequent control of all aspects of its functioning.

3. Analysis of the effectiveness of the existing management structure, its adjustment. It is necessary to develop a regulation on the organizational structure, in which all organizational links should be described, indicating administrative, functional, methodological subordination, the direction of their activities, the functions they perform, regulations for their relationships, rights and responsibilities are established, the distribution of types of products, resources is shown, management functions for these links. The same applies to the provisions on various structural divisions (departments, bureaus, groups, etc.), to plans for organizing the work of their employees. It is necessary to develop (clarify) a documentation and document flow plan, staffing schedule, job descriptions indicating the rights, duties and responsibilities of each structural unit. Without such a strict approach, it is impossible to carry out clear coordination of the functioning of all parts of the organization’s internal control system.

4. Development of formal standard procedures for monitoring specific financial and business transactions. This will make it possible to streamline the relationship between employees regarding the control of financial and economic activities, effectively manage resources, and assess the level of reliability (quality) of information for making management decisions.

5. Organization of an internal audit department (or other specialized control unit)

When organizing such a department, it is extremely important to take into account the basic requirements for the efficiency of its functioning.

Maybe large quantity stages of assessing the control system depending on the individual characteristics of the economic entity subjected to inspection.

General acquaintance with the internal control system includes obtaining information about the specifics and scale of the entity’s activities and an understanding of its accounting system. The results of the initial acquaintance make it possible to decide on the possibility of using the internal control system in the audit. If the controller-auditor cannot rely on the internal control system, he must plan the audit in such a way that his conclusions are not based on confidence in the system. The low efficiency of the internal control system should be reflected in the audit report of the entity.

10. Principles of the internal control system

The criterion for the effectiveness of the internal control system is compliance principles of internal control of the organization.

1. The principle of responsibility.

2. The principle of balance (balance means that the subject cannot be prescribed control functions that are not provided with the means to perform them)

3. The principle of control of each subject of internal control working in the organization.

4. The principle of timely reporting of deviations.

5. The principle of infringement of interests (it is extremely important to create special conditions, in which any deviation puts any employee or department of the organization at a disadvantage and encourages them to resolve problems)

6. Principle of integration (when solving problems related to control, appropriate conditions must be created for close interaction between employees of different functional areas)

7. The principle of interest of the administration.

8. The principle of competence, integrity and honesty of internal control subjects. The principle of competence is that the controller demonstrates high level knowledge when monitoring financial and economic activities, and also involves mandatory replenishment of knowledge through advanced training courses, seminars, trainings, it is extremely important to constantly be aware of everyone latest changes in legislation, study experience and new methods of control, strive to improve professionalism.

9. The principle of ϲᴏᴏᴛʙᴇᴛϲᴛʙiya (the degree of complexity of the internal control system should be similar to the degree of complexity of the controlled system)

10. The principle of consistency (adequate constant functioning of the internal control system will allow timely warning of the possibility of deviations)

11. The principle of acceptability of internal control methodology (means the appropriate distribution of control functions, the appropriateness of internal control programs, as well as the methods used)

12. The principle of continuous development and improvement (over time, even the most progressive management methods become obsolete)

13. The principle of priority (absolute control over ordinary minor operations is meaningless and will only divert forces from more important tasks)

14. The principle of complexity (it is impossible to achieve overall efficiency by concentrating control only over a relatively narrow range of objects)

15. Principle of consistency throughput various parts of the internal control system.

16. The principle of optimal centralization (dynamism, stability, continuity of functioning of the system are determined by the unity and optimal level of centralization of the organizational structure of the organization)

17. The principle of single responsibility (in order to avoid irresponsibility, assigning a separate function to two or more responsibility centers is unacceptable)

18. The principle of functional potential imitations (temporary retirement of individual subjects of internal control should not interrupt control processes)

19. The principle of regulations (the effectiveness of the internal control system is directly related to the extent to which control activities in the organization are subject to regulations)

20. The principle of separation of duties.

21. The principle of permission and approval.

22. The principle of interaction and coordination.

Do not forget that an important aspect of the functioning of the internal control system will be the implementation of the principles of this system, compliance with which will increase the confidence in it of both external users and auditors, and internal users of control data.

It is extremely important to exercise control on the basis of clear interaction between all departments and services of the organization.

The combination of these principles will be the basis for the effectiveness of the internal control system.

11. Components of the internal control system

The internal control system consists directly of control bodies, i.e. bodies established in the organization for the purpose of carrying out internal checks and audits. These could be internal audit services, a control and audit department, an inventory bureau, or even a third-party organization designed to carry out constant internal control at the company on a contractual basis.

Objects of internal control - ϶ᴛᴏ objects of control, i.e. assets and liabilities, sources of funds, capital, reserves, types of operations carried out (procurement, supply, sales, investments, production, etc.), cost responsibility centers, profits, financial investments, income, etc.

Control should be carried out by a set of means, primarily technical means in the form of premises, sets of measuring and control instruments, systems for processing the received information (computers); financial means - salary, a system of fines and allowances for it, financial resources; procedures and methods (techniques) of control - those activities with the help of which reliable and effective control is ensured (tests, tracking, inventory, survey, observation, analysis, reconciliation, etc.) It is important to note that one of the important components of the system internal control - a base of indicators, which may include regulatory, statistical, reference data, planned indicators, industry indicators of previous periods. There should also be provisions on the internal control service describing the procedure for interaction between the divisions and departments of the entity for the exchange of information. Another component of the system is documentation. Developed independently by an economic entity. Internal control system economic entity must include:

The internal control system can, with a certain degree of probability, confirm that the goals for which it was created have been achieved. The reason for this will be the following inevitable limitations of the internal control system:

1. a natural requirement by the management of an economic entity that the costs of implementing control measures be less than the economic benefits that the use of such measures provides;
2. the fact that most controls are aimed at identifying undesirable business transactions, and not those that would be unusual;
3. the ability of a person to make mistakes due to negligence, absent-mindedness, incorrect judgment or misunderstanding of instructional materials;
4. intentional violation of the control system as a result of collusion of employees of an economic entity both with other employees of this economic entity and with third parties;
5. violation of the control system due to abuse by management representatives responsible for the functioning of these aspects of control;
6. a widespread practice of significantly changing the conditions of business activity, as a result of which the adopted control procedures may cease to perform their functions.

   Economic entity controls should be used taking into account the following:

   1. business transactions are carried out with the approval of management both in general and in specific cases;
   2. all transactions are recorded in the accounting records in the correct amounts, in the correct accounting accounts, in the correct time period;
   3. access to assets is possible only with the permission of the current management;
   4. The number of assets recorded in accounting and actually available is determined by management at established intervals.

12. Classification of the internal control system

Since the control system will be an important component management control in general, to reveal the functioning mechanisms of this system, it is extremely important to study the features of its constituent elements, and for this it is extremely important to classify it according to different criteria.

The internal control system is classified according to the form of internal control, which depends on the characteristics of the organizational and legal structure of the subject; types and scale of financial and economic activities of the subject; the rationality and expediency of covering the areas of activity of the subject with control; relationships between the organization's leadership and control.

Internal control is also distinguished depending on the methods and techniques of control used ( general methods control - induction, deduction, analysis, synthesis, generalization and other independently developed methods - measurements, weighing, recalculation, inventory, observation, examination, reconciliation, reverse costing, logical and economic verification, testing, questioning, survey, etc. , special methods - methods of economic statistics, analysis, forecasting, modeling, etc.) It is important to note that one of the most developed forms of internal control is internal audit.

The organization of internal control in the form of internal audit is inherent in large and some medium-sized organizations, which are characterized by:

1. complicated organizational structure;
2. numerous branches and subsidiaries;
3. variety of activities and the possibility of their cooperation;
4. the desire of management bodies to obtain a fairly objective and independent assessment of the actions of managers at all levels of management.

In addition to purely control tasks, internal auditors can perform economic diagnostics, develop a financial strategy, conduct marketing research, management consulting. The institutions of internal audit include ᴏᴛʜᴏϲᴙt and audit commissions, the activities of which are regulated by current legislation.

Taking into account the dependence on time, control is divided into operational, tactical and strategic.

Considering the dependence on data that can be used during control activities, a distinction is made between actual, documentary control and control of indicators obtained through computer processing.

According to the stages of control activities, preliminary, current and subsequent control are distinguished. Control can be planned and unscheduled, one-time, permanent and periodic. According to the degree of data coverage, it can be continuous or selective.

Depending on the type of internal control system, it can be carried out using computer systems or manually, or partial automation of individual stages of control is possible.

Non-automated internal control is carried out by a controller-auditor without the use of computer tools.

Partially automated internal control is carried out by its controllers using automation tools in combination with manual data processing. Control carried out using automation tools is carried out under the guidance of a controller-auditor, which makes it easier for him to work with large amounts of data, saves time, and allows him to do a comprehensive analysis by setting sampling parameters.

The next feature of the classification is the importance of the subjects of control in the process of carrying out control operations.

According to this criterion they are divided into:

This classification is not exhaustive, but it provides the main classification features necessary for a correct understanding of the internal control system.

13. Goals and organization of internal control

The purpose of internal control is to ensure that all employees of the enterprise comply with their job responsibilities in accordance with the goals of the organization. The purpose of internal control over time is continuous, permanent and is achieved only for a short time. Internal control is organized based on the goals and objectives of enterprise management. The state regulates only the main areas of internal control - the procedure for conducting inventories, rules for organizing document flow, recommendations for organizing analytical accounting, defining the job responsibilities of management personnel and some others. When organizing and implementing internal control, both monetary and non-monetary measures can be used.

Natural indicators are successfully used: pieces, meters, tons, liters - depending on the industry of the enterprise. It is worth saying that indicators such as hours and machine hours are used to measure working time. When implementing internal control, the objects of the organization of control and, more importantly, the objects of inspection will be the cycles of the enterprise’s activities: supply, production, sales.

Internal control is carried out continuously. Separate control measures carried out as needed.

The management of the enterprise independently determines the composition, timing, and frequency of control procedures. Main principle organization of internal control – feasibility and efficiency. The audit report based on the results of the mandatory audit as part of the first and third parts (introductory and final) will be an open document. Let us note that every interested user of the financial statements of an economic entity can familiarize themselves with the auditor’s report on these statements. Confidential information of the enterprise will be only the analytical part of the audit report and written information from the auditor to the management of the audited economic entity based on the results of the audit.

When publishing financial statements, the results of the audit are also indicated. All internal control documents are strictly confidential. Internal control is designed to organize its structure, as well as maintain it in such a state that at every moment of time it would meet the goals of the enterprise. If an enterprise has only one type of activity and sells its products only under a supply contract, it has one external control structure, but if the enterprise organizes the retail sale of its products through a trade pavilion, the internal control structure must be changed. Based on all of the above, we come to the conclusion that the main goal of internal control will be to conduct activities in accordance with established rules.

Internal audit solves the following tasks:

Based on all of the above, we come to the conclusion that internal audit carries out not only detailed control over the policies and quality of management.

The internal auditor performs the following functions:

The auditor is responsible for the performance of their duties only to the management of the enterprise.

14. The procedure for checking estimates (budgets), cost centers, responsibility and budgeting

Budgeting is used to increase the efficiency of coordination of economic activities, controllability of economic processes in an enterprise, better adaptation of the organization to changing external and internal conditions, and reduces the risk of violations. This is a specific system of planning, accounting, and control of resource flows across cost centers in an enterprise and the results of activities across responsibility centers. The essence of the formation of budgets (estimates) is the conclusion of lower-level budgets into the budget of higher levels with the receipt of a budget (estimate) of costs by element, by consumer and by the enterprise in general, in order to control funds and resources, their receipts, expenditures in accordance with the developed financial strategy. The budget (estimate) can cover 1 year, 5 years, a quarter, any period of time, i.e. it can be both long-term and one-time, the estimate is drawn up according to the type of cost, the complex comes in the form of a program.

Cost center– ϶ᴛᴏ a separate structural unit, for example a site, for which planning and accounting of production costs are organized for the purpose of managing and controlling costs.

Responsibility Center– ϶ᴛᴏ structural separate division of the enterprise, headed by a manager who is responsible for the results of work. Responsibility centers combine in the accounting process both the cost center and the responsibility of managers. Cost and responsibility centers in the budgeting system prepare reports on the execution of budgets and the results obtained.

Checking estimates, cost centers and responsibility allows you to assess the synchronicity of receipts and expenditures, identify deviations, analyze the causes of these deviations, trends in indicators over time, as well as the effectiveness of operational and strategic management estimates and centers.

Checking estimates (budgets), cost centers, responsibilities and the budgeting process as a whole consists of:

15. Internal financial control and internal accounting of commercial organizations (enterprises)

On-farm commercial accounting involves the allocation of divisions within the structural organization of the enterprise, which are called upon to independently solve organizational and technical problems. It is worth noting that they can lease the organization’s assets. These divisions conditionally purchase resources from the enterprise at book value (as agreed between the administration and the labor collective of the division). Internal control is organized by the management of the enterprise and determines the legality of business transactions and their economic feasibility.

Such divisions conditionally sell products or services to the enterprise at accounting prices, subtracting conditional profit, i.e., intra-business commercial calculation is based on the principles of a system such as direct costing, with elements of regulatory accounting, which may, however, not be applied.

Based on the functions of internal control, a type of control is distinguished as management control.

Management control– ϶ᴛᴏ the process of influence of managers on enterprise employees for the effective implementation of organizational strategy. In this case, his main task will be control over responsibility centers. In other words, a system for reflecting, processing and monitoring planned and actual information at the input and output of the responsibility center is needed.

Do not forget that it is important to organize an effective management control system, which will allow the management of the enterprise to delegate the authority to manage costs to subordinates, who can navigate the local situation in more detail. These functions can be carried out using not only management, but also management and financial control. Internal financial control in these conditions aims to study economic and technological connections, resource flows from the enterprise to the division and vice versa, tracking the assessment of these resources and products from the division to the enterprise, monitoring standard indicators, tracking deviations from the norms with identifying the reasons influencing these deviations , analysis of the nomenclature of costs, which should not contradict current legislation.

The document flow between departments and the enterprise is subject to financial control; the determination of the gross income of a department is subject to verification based on the cost of manufactured products, works, and services assessed at accounting prices minus the cost of resources, contributions to funds, and mandatory payments.
It is worth noting that the remainder of the income is self-supporting income, which is used to pay salaries.

In order to properly and thoroughly control, it is extremely important to understand the specifics of the unit, i.e., before you begin to implement financial control, you need to work out all the documentation regulating the activities of such a unit, ϶ᴛᴏ there may be decisions, orders, regulations, internal local regulations .

With the help of financial control, the management of an enterprise can carry out effective financial and economic management, and the owners can monitor the managers of their capital, which makes it possible to provide certain guarantees for attracting private investment and personal funds of citizens into the economy. The implementation of financial control at an enterprise is also associated with the detection of deviations from accepted standards and violations of the principles of legality, efficiency and cost savings material resources at the earliest possible stage. This makes it possible to take corrective measures, bring those responsible to justice, receive compensation for the damage caused, and implement measures aimed at preventing such violations in the future.

Introduction

The economic policy of the state is carried out with the help of financial and credit levers. One of the most important control levers financial system is financial control. On modern stage financial control of organizations is undergoing major changes; there is a need for reliable accounting and reporting information on the activities of business entities. This is due to the fundamentally new nature of commodity-money relations in modern Russia, the emergence of various forms of ownership and a new financial market for the country, which necessitates the use of various control methods. Currently, state, departmental and independent audit control is in place. Each of them has its own goals, objectives, functions and methods.

In this regard, the role of independent audit control is increasing. It is based on the mutual interest of the state, the administration of enterprises and their owners in reliable accounting and reporting information.

The need for financial control, its essence and significance are determined by the Constitution of the Russian Federation. At present, when Russia is experiencing a period of formation of market relations and associated transformations of all state institutions, a process of delimitation of powers between the federal government and the subjects of the Federation is taking place. The question of the need to define the tasks and functions of various control bodies of the executive and representative authorities is very urgent.

1. Main tasks and directions of external financial control

1.1. The essence and meaning of financial control .

Control is integral part management of social reproduction. Any society cannot function and develop normally without a clearly organized system of control over the production and distribution of the social product and other spheres of social life

Control is a process that ensures that the functioning of the managed object corresponds to the adopted management decisions and is aimed at successfully achieving the set goals. The main goal of control is to objectively study the actual state of affairs in various areas of public and state life, to identify factors and conditions that fundamentally affect the implementation of decisions made and the achievement of set goals.

Control provides information about the processes occurring in society, helps to develop the most appropriate solutions to general and special issues of economic development, and provides the opportunity to judge the correctness of decisions made, the timeliness and effectiveness of their implementation.

Control as a management function allows you to promptly identify and eliminate those conditions and factors that do not contribute to the effective management of production and the achievement of the set goal. It helps to adjust the activities of the enterprise or its individual production divisions, makes it possible to establish which services and divisions of the enterprise, as well as areas of its activity, contribute to the achievement of intended goals and the achievement of the effectiveness of the enterprise. Consequently, control, a function of management, acts as a means of feedback between the control object and the control system, informing about the actual position of the controlled object, the actual implementation of the management decision.

It helps to strengthen the rule of law, law and order, state, contractual and executive discipline. Well-organized control creates high professionalism, competence, efficiency and efficiency among employees at all levels of management, which is an important factor in the successful solution of political and economic problems in a market economy.

1.2.Forms and types of external financial control.

By organizational forms external financial control is divided into state (non-departmental), departmental and audit.

State control is carried out by state and administrative control bodies.

Departmental control is carried out by ministries, committees and other bodies government controlled over the activities of enterprises, organizations and institutions subordinate to them. Such control is carried out by conducting audits and thematic inspections in subordinate enterprises and organizations.

Audit control is carried out over the activities of enterprises by independent specialized audit firms or individuals licensed to conduct control. Its purpose is to verify the reliability of financial statements and balance sheets, to establish compliance with the current procedure for financial and business transactions, and the correctness of their reflection in the audit.

The procedure for conducting audit financial control is regulated by the Decree of the President of the Russian Federation “On auditing activities in the Russian Federation.” According to these acts, auditing activities are defined as independent non-departmental financial control. It can be carried out both by individual individuals who have passed state certification, and by audit firms (including foreign ones), which can have any organizational and legal form provided for by Russian legislation. After receiving a license to carry out auditing activities, they are included in State Register auditors and audit firms. Organization government regulation Auditing activities are entrusted to the Commission on Auditing Activities under the President of the Russian Federation.

All services of audit organizations are paid. As a rule, the relationship between the auditor and the client is formalized by an agreement with payment for services at negotiated prices. The result of the audit is issued in the form of a conclusion. This document has legal force for all legal entities and individuals, government and judicial authorities.

External audit is performed by special auditing firms under an agreement with government, tax and other authorities, enterprises, other users - banks, foreign partners, shareholders, insurance companies, etc. Their main task is to establish the reliability of the financial statements of the objects being inspected, as well as to develop recommendations for eliminating existing shortcomings in the activities of economic entities, improving their financial and economic activities and commercial results.

To achieve the assigned tasks and goals, audit firms carry out: financial examinations; inspections and audits of financial and economic activities and commercial activities enterprises and organizations; control over the correct determination of income subject to taxation; preventing their understatement and the possibility of avoiding penalties.

In general, the field of audit services is very significant. It can also include the formulation and organization of accounting; preparation of documents necessary for the creation of joint-stock companies, mediation in concluding trade transactions; and etc.

Professional Services audit firms are paid, this ensures the implementation of the main difference between the institution of auditing and other forms of organizing financial control, its complete, including economic, independence from state and departmental management structures.

In our country, auditing is fundamentally new form organization of financial control is just beginning to take its first steps.

In developed countries, independent auditing is the leading form of external financial control. This form of control has become widespread, even to the point of creating international audit firms. The International Association of Firms of Certified Public Accountants unites more than 4.2 thousand audit firms operating in 147 countries. The International Organization of Supreme Institutions of State Financial Control has been created at the UN.

In many countries there are transnational auditing and consulting firms with representative offices in other countries. In addition, there are small similar services, as well as structures for providing individual audit services. Many companies have an internal audit to carry out self-monitoring of the level of costs, profitability, compliance with the optimal savings regime and High Quality services provided. Internal audit is also used in transnational corporations.

The main task of audit services is to monitor compliance with legislation regulating the financial and economic activities of an enterprise, maintaining accounting records, preparing reports and providing government bodies and owners with objective information about the financial position. In business terms, no one in the business world takes seriously entrepreneurs whose reporting data is not supported by audit reports.

In a market economy, the need for reliable information on the main connections of enterprises, firms, companies, etc. increases. with its creditors, suppliers and shareholders. Objective information is needed: by commercial banks to competently resolve issues regarding the issuance of loans; shareholders to control activities joint stock company; suppliers to deal with clients who guarantee full and timely payment for goods and services received; investors to avoid risk when investing their capital. The market also involves advertising to businesses, which is achieved by publishing balance sheets and financial statements. The published data is confirmed by the auditor.

1.3. Objectives of external financial control

For the normal functioning of a market economy, reliable information about the activities of an enterprise plays an important role. Such information is provided through external financial control in which various levels of management are interested, who need to know the actual state of the business, the finances of the organization, the fulfillment of tax obligations, extra-budgetary payments, and the use of budget funds. At the same time, the economic interests of government authorities, tax services, the administration of the organization, its staff, founders and shareholders do not coincide, since each party seeks to obtain the maximum benefit for itself. For example, the state is interested in receiving the maximum of taxes and various fees to cover budget expenses. Business entities strive to receive a large amount of profit, but at the same time reduce taxes and various fees to the budget. At the same time, the interests of various subjects in obtaining information coincide. Banks and lenders need reliable information about the profits and solvency of organizations. They are interested in the organization’s ability to repay debts on loans and borrowings, interest payments. Stock exchanges want to get maximum income from buying and selling securities. Therefore, they are interested in obtaining objective information about the state and prospects for the development of the financial situation of their clients. The same can be said about shareholders who are concerned about the funds invested in the organization and the size of dividends. They are interested in real information about the development of the organization, its prospects, and the strength of its financial condition.

In all countries with developed market economies, independent control is exercised over the reliability of accounting, as well as over financial statements submitted to government agencies and published in the press. This control is called auditing.

Therefore, an audit is an independent examination of financial statements and balance sheets. Its purpose is to check the completeness, reliability and accuracy of the reflection in accounting and reporting of costs, income and financial results of the organization; monitor compliance with legislation and regulations governing the rules of accounting and reporting, the methodology for assessing assets, liabilities and equity; identify reserves for better use of own fixed and working capital, financial reserves and the possibility of using borrowed sources.

The main purpose of the audit can be supplemented by the tasks stipulated by the contract with the client to analyze the correctness of tax calculations, develop measures to improve the financial position of the enterprise, optimize costs and operating results, income and expenses.

During the audit, the correctness of the balance sheet, profit and loss statement, and the reliability of the explanatory note data are checked.

External audit is independent in relation to the controlled enterprise and is responsible to external consumers of its information (shareholders, founders, creditors, banks, etc.).

The use of certified financial statements and balance sheets by members of a joint stock company, founders, banks, financial authorities, other legal entities and individuals allows for an objective assessment of the financial position and solvency of a particular enterprise.

In practice, conflict situations may arise (embellishment of the financial position of the enterprise) between the compilers of information and its users, which also raises the need for independent control (audit).

The need for an audit is also caused by the following factors. Users of information (founders, shareholders) often do not have access to directly assess its quality. They are interested in conducting an independent examination of the balance sheet and financial statements to obtain an objective assessment of the real state of affairs at the enterprise. This assessment of the reliability of assets and liabilities is carried out by auditors.

Accounting information has large economic consequences. To avoid risk and waste, the information must be real and objective. An independent audit allows us to successfully solve this problem.

External audit is carried out by employees of special auditing firms or auditors engaged in private business activities who have a license to audit.

1.4. Bodies exercising financial control.

Depending on the time of the event, the scope of financial activity, the form of the event, etc. There is also a classification of financial control depending on the bodies (subjects) exercising it; presidential control, control of representative bodies of state power and local government, executive and financial-credit authorities, departmental and on-farm control, as well as public and audit control.

The foundations of control are enshrined in the Constitution of the Russian Federation, in the Constitutions of the republics within the Federation, as well as in the basic laws and legal acts of representative bodies of local self-government and executive authorities.

Thus, to exercise control over the execution of the federal budget, the Federation Council and the State Duma form the Accounts Chamber. The scope of authority of the Accounts Chamber is control over federal property and federal funds.

In order to ensure the effectiveness of presidential control, a special control body has been created under the authority of the President of the Russian Federation - the Control Directorate of the President of the Russian Federation.

The most important place in the financial control system is occupied by the Ministry of Finance of the Russian Federation, which not only develops the country's financial policy, but also controls its implementation.

Financial control is carried out by all structural divisions of the Ministry of Finance of the Russian Federation according to their competence. For example, treasury authorities are called upon to implement state budget policy; manage the process of execution of the federal budget, while exercising strict control over the receipt, targeted and economical use of public funds. In connection with the increasing role of taxes in state revenues, it became necessary to separate tax service bodies into a special system. The activities of the tax service are aimed at ensuring unified system control over compliance with Russian tax legislation, the legality of calculation, completeness and timely payment of taxes to the budget and extra-budgetary funds. The State Tax Service bodies are vested with a wide range of control powers and rights to apply enforcement measures against violators of tax legislation.

The functions of the State Insurance Supervision bodies are also limited to a special area - insurance activities. They are carried out in order to ensure compliance with the requirements of the legislation of the Russian Federation on insurance, development of insurance services, protection of the rights and interests of participants in insurance relations.

The restructuring of the banking system and the emergence of commercial banks significantly changed the functions of banks (credit authorities) in the field of financial control. A special role in its implementation belongs to the Central Bank of Russia. It organizes and controls monetary relations in the country and supervises the activities of commercial banks.

Along with all the above structural divisions The MFRF has a special control unit designed specifically for financial control - this is the Control and Audit Department. With its local territorial authorities. In their activities, territorial control and audit bodies are guided by the Constitution of the Russian Federation, Federal constitutional laws, decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation, Regulations on the Ministry of Finance of the Russian Federation, orders and instructions of the Ministry of Finance of the Russian Federation, regulatory legal acts of constituent entities of the Russian Federation and local authorities management.

The document regulating the activities of the KRU bodies directly is the “Regulation on the control and audit department of the Ministry of Finance of the Russian Federation in a constituent entity of the Russian Federation”, approved by the Decree of the Government of the Russian Federation dated 06.08.98. No. 888. According to this resolution, the KRU bodies underwent reorganization.

The main task of the management is to carry out, within its competence, subsequent state financial control on the territory of the corresponding object of the Russian Federation or region of the Russian Federation, which includes:

Strengthening control over the targeted use of federal budget funds allocated by Russian Federation entities;

Monitoring the targeted and rational use of state extra-budgetary funds and other federal funds;

Conducting audits and checks of the receipt and expenditure of federal budget funds, the use of extra-budgetary funds, income from property (including securities) that are in federal ownership;

Conducting documentary audits and inspections of the financial and economic activities of organizations of any form of ownership in accordance with motivated decisions of law enforcement agencies.

The KRU of the Ministry of Finance of the Russian Federation in the constituent entities of the Russian Federation, in addition to the listed tasks, must also carry out, upon requests from government bodies of the constituent entities of the Russian Federation and local governments, audits and financial audits of receipts and expenditures of funds from the relevant budgets and income from property owned by them.

The abandonment of administrative-command methods of economic management has increased the role of those types of financial control that are carried out without the participation of government bodies, but in accordance with state laws and regulations. Non-state types of financial control include audit control.

In accordance with the legislation of the Russian Federation, the vast majority of economic entities of Russia are subject to mandatory annual audits. Such entities include: banks and other credit institutions; open joint stock companies; organizations in the authorized capital of which there is a share owned by foreign investors; insurance organizations and mutual insurance societies; commodity and stock exchanges; investment institutions; off-budget funds; charitable and other non-investment funds with voluntary contributions from legal entities and individuals; other economic entities, with the exception of those wholly owned by the state or municipal property, under certain criteria (the volume of revenue from product sales for the year exceeding 500 thousand times the minimum wage, or the amount of balance sheet assets exceeding 200 thousand times the minimum wage at the end of the year).

It should also be borne in mind that in accordance with the Law of the Russian Federation “On the Insolvency (Bankruptcy) of Enterprises dated November 19, 1992, auditors are entrusted with checking and drawing up the balance sheet of the debtor in the event of a lawsuit being initiated regarding its insolvency.

2. Audit of funds and securities

in a commercial enterprise.

The expenditure and receipt of funds is “a tempting operation for dishonest entrepreneurs. In this regard, it is advisable to control cash flow in a continuous manner.

The auditor must carefully check the organization's compliance with the procedure for conducting cash transactions, approved by the Central Bank of the Russian Federation on October 1, 1993, No. 18. In accordance with this document, each organization must have a cash desk, i.e. a specially equipped and isolated room designed for receiving, issuing and temporary storage of cash.

Before checking the availability of cash and other valuables in the cash register, the cashier must draw up a cash report. The report includes all incoming and outgoing documents available at the cash desk. All private receipts and other unidentified documents are not taken into account and are not included in the cashier's report. If the cash register has unclosed pay slips (for which the payment of wages has begun), the amounts paid on such pay slips are included in the inventory report and are equated to cash. The cashier calculates the amounts paid for each statement and at the end of the statement makes a note about the amount paid. The auditor checks the correctness of the calculation of the amounts paid, for which he writes in red pencil “accounted for” after each amount paid. Before taking inventory of cash, the cashier is asked to sign a receipt stating that by the beginning of the inventory, all incoming and outgoing documents for funds received at the cash desk have been capitalized, and those withdrawn are written off as expenses. This is necessary to prevent the cashier from making statements after checking the cash register about the presence of documents that were not included in the latest cash report.

The auditor must carefully check the correctness of the cash report and the display of cash balances in the cash register at the time of inventory. The balance of money is checked taking into account the balance on the first day of the month. When checking the cash report and the receipt and expense documents attached to it, the auditor must compare the numbers of the latest receipt and expense cash orders attached to the report with the entries in the registration journal to ensure the completeness of the accounting of the latest cash transactions. If discrepancies are found in the amount or numbering of orders, it is necessary to find out the reasons. After checking the cash report, the auditor endorses the report and all expenditure and receipt cash documents attached to it, indicating: “before inventory, on... (date).” This is necessary in order to prevent any future corrections in the cash report. The report, verified and endorsed by the auditor, is transferred to the accounting department to highlight the balance in account 50 “Cash” at the time of inventory of cash. You should also check with the cashier whether money or other valuables that do not belong to the company are stored in the cash register. After this, the availability of cash and other valuables in the cash register is checked. To do this, the cashier presents the money, monetary documents and other valuables available in the cash register, which the cashier counts in the presence of the auditor and the chief accountant or other member of the commission.

Cash is counted for each banknote separately (usually starting with the highest denomination bills and ending with the lowest denomination bills). If you have a significant number of banknotes, it is necessary to draw up an inventory indicating the denominations of the banknotes, their quantity and amount. The inventory is signed by all members of the inventory commission.

After checking the money and other valuables stored in the cash register, a cash register inventory report is drawn up. The cashier must give a receipt stating that all amounts of money, documents and other valuables indicated in the act have been accepted by him for safekeeping. When establishing a surplus or shortage of money and other valuables in the cash register, as well as in the presence of temporary receipts for borrowing money from the cash register, the auditor is obliged to require a written explanation from the cashier about the reasons for the shortage or surplus.

The inspector establishes compliance with the deadlines for regular inventories, which are provided for by the head of the enterprise, but at least once a quarter. Such an operation should be carried out suddenly with the participation of a representative of the administration. The auditor compares the data for the item “Cash” with the General Ledger, the order journal for this account and the cash book, checks how the safety of funds is ensured when they are delivered from the bank and deposited at the bank; whether a sudden audit of the cash register is carried out; who is entrusted with the responsibilities for conducting cash transactions in the event of a need to temporarily replace the cashier (the performance of the duties of a cashier cannot be assigned to accountants and other accounting workers who have the right to sign cash documents). The assignment of cashier duties to another employee is formalized by a written order of the head of the enterprise (decision, resolution). An agreement on full individual responsibility is concluded with this employee.

It is also necessary to check how the rules for maintaining a cash book and the requirements for it are observed (numbered, laced and sealed), whether records of incoming and outgoing cash documents are made in it in a timely manner (they are made immediately after receiving or issuing money for each order or other replacing it document); whether the cashier submits cash reports to the accounting department in a timely manner (usually daily). In an organization, with the consent of the cashier and provided that the complete safety of cash documents is ensured, the cash book can be maintained in an automated way, “Insert sheet of the cash book.” At the same time, a machine code “Cashier’s Report” is created. Both of these registers must be compiled by the beginning of the next working day, have the same content and include all the details provided for in the cash book form.

In the machinegram “Inset sheet of the cash book”, the last one for each month should automatically print the total number of sheets of the book for each month, and in the last machinegram for the calendar year - the total number of sheets of the book for the year.

2.1 Control of cash transactions

Control of cash transactions is carried out in a continuous manner. Cash documents are subject to a complete check from the date of completion of the previous audit or audit. In this case, cash reports with all supporting documents attached to them, both in form and substance, as well as correspondence of accounts are subject to control.

When checking, the following primary documents and accounting registers are used: cashier's reports with attached incoming and outgoing cash documents, a journal for registering outgoing and incoming cash documents, a cash book, check stubs of used checkbooks, bank statements from the company's accounts with attached documents, journals -orders for crediting accounts 50 “Cash”, 51 “Current account”, 55 “Special bank accounts”, 56 “Cash documents”, 57 “Transfers in transit”, 90 “Short-term bank loans”, 92 “Long-term bank loans” , 93 “Bank loans for employees”, statements to the corresponding journals-orders for the debit of accounts, as well as machine diagrams for automated processing of accounting information.

When conducting an audit of cash transactions, it is necessary to check how the procedure for conducting cash transactions and cash discipline, the reliability and legality of cash transactions are observed.

One of the tasks of checking compliance with the Procedure for conducting cash transactions is to control the correctness of the execution of documents used to carry out operations related to the receipt and issuance of cash. All cash documents must be filled out in ink clearly, clearly, without blots. Failure to fill in certain details is often used to reuse documents to embezzle cash. No erasures or corrections in documents are allowed. Cash receipts and debit orders must be separately numbered and issued to the enterprise's accounting department at the time of the transaction. To register them, a journal for registering incoming and outgoing cash orders is used. If you find a gap in the numbering of orders, you should carefully check whether this is caused by the destruction of documents or other abuses.

When checking compliance with cash discipline, you should find out:

Do the cash balances in the cash register exceed the limit established by the bank and are cash proceeds used for current needs within the established norms;

Using cash received from the bank intended purpose;

Timely and complete return to the bank of unused funds received for the payment of wages, bonuses, benefits, pensions, as well as cash proceeds (receipts from the sale of inventory, provision of services to employees and other cash receipts).

Businesses can keep cash in the cash register within the limits, and also use money from the proceeds within the limits established by the bank. The limit on the balance of cash in the cash register and the rate of use of proceeds for urgent needs are established by the institutions of the bank in which the current account is opened, in agreement with the head of the enterprise. All cash in excess of the limits must be submitted to the bank for crediting to accounts.

When checking cash transactions, it is necessary to establish their legality, reliability and economic feasibility. At the same time, the completeness and timeliness of the posting of money received from the bank to the cash desk is especially carefully analyzed. The completeness and timeliness of the entry of money into the cash desk, received from the company's bank accounts, is established by counter and mutual reconciliation of data from bank statements from the company's accounts, checkbook stubs, cash receipt orders and entries in the cash book. All checkbooks, counterfoils of used checks, as well as unused checks must be kept by the chief accountant in conditions that prevent the possibility of their loss. Damaged checks marked “Canceled” should be kept taped to the counterfoils of the checks. It is prohibited to entrust the storage of check books to another person, in particular to the cashier receiving cash from the bank on checks, or to sign blank checks. Checks should not be made payable to bearer; only personal checks should be used.

During the audit process, you must make sure that all bank statements from the company’s accounts are available. The completeness of bank statements is established by transferring account balances. If the ending balance in the previous statement matches the opening balance in the subsequent one, this indicates the presence of all statements for this account. If it turns out that some of the statements are missing from the company’s files, you must obtain certified copies from the bank. It is also necessary to check the availability of statements from all personal accounts opened in the bank in the household affairs. If there are no statements, you should contact the bank servicing the company to obtain the appropriate certificate. The reliability of statements is determined both by external signs (presence of necessary details, signatures, bank stamps, etc.) and by counter-checking at the bank. All statements must have a bank stamp. Corrections in statements are certified by the signature of the chief accountant and the official seal of the bank. Statements that have erasures and corrections that are not confirmed by the bank must be counter-checked.

In order to facilitate work and ensure complete verification of money received at the bank entered into the cash register, it is recommended to accumulate necessary information in the statement. The statements contain the data of all checks in ascending order of numbers, including the numbers of spoiled and canceled checks, which must be attached to the counterfoils and canceled with the words “Canceled.” The note “Canceled” is made against the number of such a check in the statement. This procedure makes it possible to identify facts of non-receipt of money received at the cash desk.

When establishing cases of non-receipt of money, corrections, erasures, discrepancies in numbers or gaps between the date of receipt of money according to the bank statement and its receipt at the cash desk, the reasons should be clarified. For this purpose, written explanations from the cashier and chief accountant of the enterprise are taken, a counter-check is carried out at the bank institution, and the statements are compared with the original entries in the personal accounts of the enterprise.

Simultaneously with checking the completeness of the posting of money received from the bank, the correctness of the cash register reflection of cash deposited in the bank and credited to the accounts of the enterprise is established. For this purpose, a separate statement is drawn up indicating the date, number and amount of the cash receipt order, the amount and date of crediting money to the enterprise account according to the bank statement, which reflects the receipt of money. The specified information should be grouped in statements.

Transactions involving the recording of revenue for sold products and services provided to employees of the enterprise in cash, since in these transactions abuses most often occur associated with the complete or partial failure to receive money received at the cash desk.

To determine the completeness of the receipt of money for sold inventory items, it is necessary to check reports on their movement, as well as records on the accounts of their accounting and sale. In this case, debit entries on the sales account (in particular cash sales) must be reconciled with credit entries on the material assets accounting accounts, and credit entries on the sales account (for cash) - with debit entries on the cash register account. In case of discrepancies, the specified transactions should be checked on their merits and the reasons for the deviations should be established. If there is debt from employees and other persons for purchased material assets, it is necessary to check the reality of such debt.

At each enterprise, material assets should be issued only if there is a “Paid” stamp on the invoice. Cash for goods and materials sold to the population and services rendered must be deposited into the enterprise's cash desk. The receipt is issued with the signatures of the chief accountant or a person authorized by him and the cashier. Financially responsible persons are not allowed to receive cash for goods sold to the population.

When monitoring the correctness of payment of money according to payrolls, it is necessary to selectively determine whether all the persons included in the payrolls actually worked at the enterprise and whether there are any dummy ones among them for whom wages are written out for the purpose of appropriating them. These facts are established by comparing the data in the statement with personnel records and time sheets, with the order of hiring and dismissal, with the data of primary documents on payroll.

It is also necessary to check the totals in the payroll statements, since there are often cases of deliberate overstatement of the totals in the “For handout” column by the estimated amount of misappropriation. During this check, attention is paid to the amount of amounts paid to individuals with subsequent verification of their correctness, to the authenticity of the signatures of persons who received the money, to additional amounts, erasures, unspecified corrections, poorly executed powers of attorney, etc.

In all statements, the authenticity of the signatures of the recipients of money must be verified. To do this, signatures in some statements are compared with signatures in others, with special attention paid to corrections and erasures. In some cases, it is necessary to interview the recipients of the money. This technique allows you to detect genuine signatures, and sometimes dummy and fictitious persons.

When monitoring cash transactions, you need to check the correctness of calculating the turnover of income and expenses in cash reports, determining the balances at the end of the reporting period and transferring them from one page to another, as well as the correspondence of the balance according to the cashier’s report at the end of the month with the balance on account 50 “Cash » in the General Ledger.

Particular care should be taken to check the validity of cash transactions for the expenditure of cash written off to production costs and other accounts without subsequent provision of reports and supporting documents on the use of money.

When controlling cash transactions, it is necessary to establish compliance of the correspondence of accounts with the current provisions and rules of accounting. Such control is carried out for all cash transactions on the basis of data from cashier reports and supporting documents attached to them, as well as entries in accounting registers (order journals, machine diagrams). It allows you to identify business transactions with incorrect correspondence, resulting in distortion of accounting and reporting information, and the write-off of stolen amounts.

Based on the cash register inventory act and data from grouping sheets about violations of cash discipline and other abuses, the corresponding section of the audit or audit report is drawn up, which provides established facts of shortcomings in the organization and conduct of cash transactions, data on repeated violations with references to the grouping sheets and tables attached to the act .

2.2 Control of transactions on current accounts.

The source of control over transactions on bank accounts are bank statements from personal accounts and supporting documents attached to them, as well as entries in accounting registers for accounts 51 “Current account”, 55 “Special bank accounts”.

When starting to check transactions on bank accounts, first of all they establish how many current accounts the organization has. Compare balances for balance sheet items: “Current account” and “Other funds” with data from bank statements. They must be identical. However, equality of balances does not guarantee the identity of turnover on bank statements and the balance sheet account, since when processing statements, a deliberate reduction in turnover on the debit and credit of an account by the same amount may be allowed in order to hide abuses. Therefore, it is necessary to check the correspondence of the turnover in the debit and credit of the account according to the bank statements for each checked month of these turnovers according to the accounting registers.

An important responsibility of the auditor or auditor is to check the completeness and accuracy of bank statements and documents attached to them. The completeness of bank statements is determined by their page numbering and the transfer of account balances. The closing balance on the previous bank statement must equal the opening balance on the next statement. The reliability of statements is determined by checking all their details. If unspecified corrections and erasures are found in the statement, it is necessary to conduct a cross-check of the data in the statement with the entries in the first copy of the personal account located at the bank institution. If individual statements are missing, you should also contact the bank institution.

After checking the completeness and accuracy of the statements, you should make sure that all transactions carried out through the bank are reliable and supported by relevant original documents. There are cases when they are falsified or not fully attached, which makes it possible, using incorrect correspondence of accounts, to hide serious abuses in accounting. If there are any doubts about the authenticity of documents (absence of a bank stamp, correction of the transferred amounts, names of the recipient of the money and the date of the transactions), it is necessary to conduct a counter-check of payment documents in the bank and with the counterparty to the transaction. Simultaneously with checking the reliability of transactions and the authenticity of bank documents, the correctness of the correspondence of accounts and entries in accounting registers is revealed.

Sometimes abuses can be hidden through the preparation of incorrect correspondence accounts, distortion of entries in accounting registers, accounting entries unsubstantiated by documents, as well as reversal of entries of non-documentary confirmations and actual need, incorrect calculations or transfer of totals from one page of the register to another.

The responsibility of the auditor or auditor is also to verify the correctness and validity of the transfer of funds for inventory items. For this purpose, you should check the amounts indicated in the payment documents with the bank statement data and entries in account 60 “Settlements with suppliers and contractors” or account 76 “Settlements with various debtors and creditors.” Having ensured the correctness of such entries, check against incoming documents completeness and correctness of capitalization of inventory items. If there is any doubt about the authenticity of documents or the reliability of transactions, a counter check should be carried out with product suppliers. Discrepancies identified during counter checks are documented in intermediate acts.

It is necessary to carefully check whether expenses were reflected in accounting as payments for services (heating, lighting, communication services, etc.), but in reality the money was transferred for material assets that were not received, but appropriated. For this purpose, counter checks are carried out in the bank and in relevant organizations. When checking bank account documents, it is necessary to group in a separate statement all paid fines, penalties and other payments related to violation of contractual terms, which allows you to subsequently check the completeness of their reflection in the relevant accounts and the measures taken by the enterprise to recover from the perpetrators the amounts of damage caused.

When checking transactions under letters of credit, you should compare the balances and turnover on bank statements with the entries in the accounting registers. At the same time, the reasons that caused settlements using the letter of credit form are clarified, i.e. whether this form of payment is provided for in the contract or is applied as a sanction on the part of suppliers for late payments. Then the completeness and timeliness of using the return of unused letters of credit is checked, as well as the completeness of the capitalization of material assets received from suppliers.

Transactions with limited and non-limited check books are analyzed from the point of view of their correctness, nature and completeness of payment. It is carefully monitored whether payments were made with limited checks for expenses that were included in the advance reports of accountable persons as made in cash. Having established such facts, it is necessary to determine the amount of damage caused to the enterprise and the persons responsible for it.

It is necessary to check whether the balance in the book of limited checks, reflected on the counterfoil of the last used check, coincides with the balance on the checked date in account 55 “Special accounts in banks”, as well as with the balance on the bank statement. The balance of money at the end of the month according to the bank statement sometimes does not coincide with the balance of the limit on the limited book. This is explained by the fact that the checks issued from the limited books were not presented by the recipients to the bank for payment until the end of the month.

2.3. Checking foreign currency accounts

Internationalization economic life in Russia and the entry of many organizations into the foreign market required the use of foreign currencies in calculations. Domestic organizations receive foreign currency in the form of proceeds from exporting products and purchasing them on the foreign exchange market.

In accordance with current legislation, it is necessary to clearly distinguish between current foreign exchange transactions and foreign exchange transactions associated with the movement of capital. The auditor must keep this distinction in mind; it is taken into account that the first is carried out by residents without restrictions and is subject to appropriate taxes, and for foreign exchange transactions related to the movement of capital, it is necessary to have a license from the Central Bank of the Russian Federation.

Current foreign exchange transactions include:

Transfers of currency to and from the Russian Federation for settlements on the export and import of goods without deferred payment or using a loan, but for a period of no more than 180 days;

Receiving and providing financial loans for a period of no more than 180 days;

Foreign transfers of income on deposits, investments, loans and other operations related to the movement of capital;

Non-trade translations.

Foreign exchange transactions related to capital movements are considered:

Direct investment, i.e. investments in authorized capital;

Portfolio investments, i.e. purchase of securities;

Transfer in payment of ownership rights to real estate, including land and its subsoil;

Deferred payment for exports and imports for a period of more than 180 days;

Providing and receiving financial loans for a period of more than 180 days.

The procedure for accounting for currency transactions is regulated by clause 13 of the Regulations on Accounting and Reporting in the Russian Federation, the Regulations on Accounting “Accounting for the Property and Liabilities of an Organization, the Value of which is Expressed in Foreign Currency,” as well as the Instructions for reflecting certain business transactions (given in a letter from the Ministry of Finance of the Russian Federation dated June 13, 1993, No. 78).

Current Russian legislation prohibits payments in cash in foreign currency, except for payment of travel expenses. Non-cash payments are made only through banks and credit institutions.

The auditor checks the legality of opening a foreign currency account in a bank, which must have a license to conduct foreign exchange transactions. It is important to make sure that there are no “underground” foreign currency accounts.

When monitoring, it should be borne in mind that when reflecting in accounting the proceeds from the sale of financial results when carrying out foreign economic transactions, organizations must open subaccounts for account 52 “Currency account”: “Transit currency accounts”, “Current currency accounts” and “Currency accounts abroad” "

The sale of foreign currency (including the mandatory sale of part of foreign currency earnings) is reflected by the organization in account 48 “Sale of other assets”. The debit of this account shows the book value of foreign currency in correspondence with account 52 “Currency account” (sub-account “Current foreign exchange account”) or with account 57 “Transfers in transit” and expenses incurred in connection with this sale, and on the credit - the amount in currency of the Russian Federation received by the enterprise for sold foreign currency in correspondence with the debit of account 51 “Current account”. The book value of foreign currency to be sold by the bank on behalf of the organization is initially reflected in the debit of account 57 “Transfers in transit” in correspondence with the credit of account 52 “Currency account” (sub-account “Transit currency account”), with the subsequent assignment of the value of this currency to the debit of the account 48 upon receipt of the ruble equivalent to the current account.

When purchasing foreign currency, the cost is credited to the debit of account 52 “Currency account” (sub-account “Current foreign currency account”) in the amount determined by converting foreign currency at the rate of the Central Bank of the Russian Federation at the time of crediting, in correspondence with the credit of account 51 “Current account” ( or 76 “Settlements with various debtors and creditors”). The excess of the foreign currency purchase rate over the rate of the Central Bank of the Russian Federation is reflected in the debit of account 81 “Use of profit” and the credit of account 51.

In the case of foreign economic transactions using the method of determining revenue from the sale of products (works, services), goods, and other property as they are shipped, the credit reflection of sales accounts and the determination of financial results for these operations are made on the date of shipment and submission of invoices to the bank for presentation for payment to a foreign buyer or commission agent; when making goods exchange (barter) transactions - according to the date of the invoice or acceptance certificate for shipped goods at the customs value specified in the cargo customs declaration.

When using the method of determining proceeds from sales (works, services), goods and other property as they are paid for, reflection on the credit of sales accounts and determination of financial results for exports are carried out on the date of receipt of proceeds to the “Transit Currency Account” (when paying for exports in foreign currency) or “current account” (when paying for exports in Russian currency) of an organization or commission agent. When making commodity exchange (barter) transactions, sales accounting and determination of financial results are carried out based on the customs value of incoming property (goods), indicated in the cargo customs declaration, on the date of its receipt.

When an organization purchases imported goods, the purchase price of incoming goods is calculated based on their customs value in foreign currency.

Conversion of the customs value indicated in foreign currency into rubles is carried out at the rate of the Central Bank of the Russian Federation valid on the date of acceptance and registration of the cargo customs declaration.

The correctness of calculations for export-import operations is controlled by banks that are authorized by the Russian Government to carry out such work. It is advisable for the auditor to focus on barter transactions, in which hard currency sometimes illegally “floats” abroad. When checking transactions on account 52 “Currency account” and its subaccounts, it is necessary to selectively make control calculations of exchange rate differences, keeping in mind that they have a significant impact on the value of the final financial result. In this case, you should be guided by the Accounting Regulations “Accounting for the property and liabilities of an organization, the value of which is expressed in foreign currency,” approved by order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 50.

When monitoring transactions on a foreign currency account in a bank, it is necessary to establish: whether the balances reflected in the bank statement correspond to the balance of funds that appears on the books; completeness and accuracy of bank statements and documents attached to them; reliability of transactions and authenticity of bank statements and primary documents; correct correspondence of accounts for transactions on a foreign currency account and entries in accounting registers.

2.4. Control of monetary documents, transfers in transit and

valuable papers.

The monetary documents held at the cash desk include postage stamps, paid vouchers to sanatoriums, holiday homes, etc. The verification of monetary documents must be accompanied by a complete inventory of them with the drawing up of an appropriate act.

First of all, in the control process, you should make sure that the balances of analytical accounting data are equal to the balance of synthetic account 56 “Cash Documents”. According to analytical accounting data, it is necessary to establish the timeliness and correctness of the posting of monetary documents in quantitative and total terms to account 56.

When carrying out operations to purchase and issue vouchers to sanatoriums, holiday homes, etc., you should find out from what sources the vouchers were purchased; what part of their cost is not reimbursed by recipients; whether money from voucher recipients arrives at the cash desk in a timely manner and in full; Are vouchers issued to employees of the enterprise in agreement with trade union committee; Are there any cases of issuing vouchers to persons who do not work at this enterprise?

If cases of violation of the established procedure for issuing vouchers and their payment are identified, the reasons and persons responsible for this should be identified, as well as the amount of underpaid amounts to the cash desk of the enterprise.

When checking funds in transit, you need to thoroughly study all the primary documents on the basis of which entries were made in account 57 “Transfers in transit.” It should be borne in mind that account 57 takes into account the amounts of money deposited into the cash desks of banks, savings banks or post office cash desks for crediting to the current or other account of the enterprise, but not yet credited for their intended purpose.

It is necessary to check, using the data from the primary documents, the legality and validity of each entry in account 57 “Transfers in transit.” By checking the entries on the credit of account 57 and the debit of the accounts intended for accounting for funds, they establish the timeliness and completeness of the crediting of funds (transfers) en route to the appropriate bank accounts, and also identify whether among the amounts en route there is a shortage of cash in the cash register or misappropriated amounts by individual officials. It is necessary to establish the duration of individual transfers in transit, posting the amounts at the beginning of the next month to a bank account. You should especially carefully check the amounts of transfers in transit, the location of which is unknown, and the deadline for crediting them to the company’s account has expired. Having established facts of incorrect write-off of transfers in transit or facts of concealment of amounts, you need to find out for what purpose the incorrect actions were taken, the persons responsible for this, the amount of damage caused, and how these facts affected the reliability of the balance sheet and financial statements.

Checking the correct use of stamps on postal items, it is necessary to carry out mutual control of the data in the book of outgoing correspondence, registers for sending documents and reports for writing off stamps.

When monitoring transactions involving financial investments in securities, it should be borne in mind that shares and bonds that have been registered with the state securities inspectorate are allowed to be issued for circulation.

Next, it is determined whether the issue of shares does not exceed the size of the declared authorized capital, whether the shares were sold at the issue at a price below par, whether the shares were issued to cover losses associated with the economic activities of the joint-stock company. You should also find out whether the shares and bonds are registered with the State Securities Inspectorate.

In the process of monitoring securities held by an investor, it should be borne in mind that they are stored in his cash desk along with cash and monetary documents in the manner established by the rules for performing cash transactions. For all securities, separately by type, an inventory is drawn up indicating their number, series, nominal value and maturity date.

In order to check the actual availability of securities, it is necessary to conduct an inventory of them and compare the data obtained with the accounting indicators for accounts 06 “Long-term financial investments” and 58 “Short-term financial investments”. Analytical accounting for these accounts is carried out by type of investment and the objects in which these investments were made (enterprises - sellers of securities, deposits, enterprises - borrowers, etc.). In the event of a discrepancy between the actual availability of securities and accounting data, the reasons and those responsible should be established. If purchased securities are deposited with a depositary, then in this case the presence and authenticity of the document received from the depositary is checked. It is also important to find out to what extent the procedure adopted at the enterprise for accounting for financial investments in securities corresponds to the established rules and regulations for accounting.

Conclusion.

Today, government authorities pay serious attention to improving the financial control system. Because prerequisite The effective functioning of the country's economy and financial system is the presence of a developed control system. A number of steps have already been taken aimed at reforming it. The adoption of the budget code is expected to play a significant role in improving financial control.

In order to most fully implement the Decree of the President of the Russian Federation dated March 3, 1998 “On ensuring interaction between state bodies in the fight against offenses in the economic sphere,” the Department of State Financial Control and Audit was created. The creation of such a body was caused by the need to organize audit activities and unite into a single unit all divisions of the Russian Ministry of Finance that perform control functions.

Currently, the Ministry of Finance has intensified work on preparing projects federal laws on state control in the Russian Federation.

However, today there are still a number of problems that require their prompt resolution. For the effective implementation of state financial control, it is necessary not only to name the state control bodies, which has now been done in the Budget Code, but also to legislate their tasks, rights, and scope of action.

The efforts of the authorities tasked with performing control functions are not coordinated and they carry it out mainly within the framework of their department, which causes fragmentation of the financial system.

Thus, today, when the entire budget system of Russia is in its infancy, the issue of reforming the financial control system is one of the most important.

Bibliography

1. Kamyshanov P.I. Practical guide on audit. – M.:INFRA-M, 1998.

2. Enterprise audit. Textbook/Comp. V.V. Nitetsky, N.N. Kudryavtsev M.: Delo, 1996.

3. Audit and revision. Ref. Manual/Ed. I.N. White. Mn.: Misanta LLC, 1994.

4. Audit: Textbook for universities / Ed. prof. V.I.Podolsky.-M.: Audit, UNITY, 1997.

5. To help accountants and auditors / reference manual / Author. -composition N.P. Baryshnikov. Volume 1,2. 3rd edition. - M.: Information and Publishing House “Filin”, 1996.

1. Essence, role, functions and tasks of financial control

Financial control is exercised by the company at all stages of creation, distribution and use of ND. Control is exercised over production and non-production costs, over the correspondence of costs to income received, over the formation and effective use of fixed and non-current assets

In a broad sense, financial control is the control activities of authorized bodies over the performance of their functions by business entities, their compliance with financial discipline in order to identify possible deviations in the centers of responsibility and guilty parties

Object of financial control - financial performance indicators of organizations and institutions

The purpose of financial control is to identify deviations from accepted standards, violations of the principles of legality, efficiency and economical use of the organization’s resources at an earlier stage, in order to be able to apply corrective measures, and in some cases, bring the perpetrators to justice

.Verification of fulfillment of financial obligations to the state and local self-government bodies

.Checking the correct use of FR by business entities

.Verification of the correctness of financial transactions, settlements and storage of financial statements of business entities

.Identification of internal reserves

.Elimination and prevention of violations of financial discipline

.Detection of deviations - identification of deviations in the implementation of laws regarding the use of state budget funds, deviations in the formation of revenues and the use of expenditures, deviations in the financial activities of ministries, departments, enterprises, organizations

.Analysis of the causes of deviations - investigation of the causes, culprits

.Correction - development of proposals to eliminate identified deviations

.Prevention function - preventive work to prevent crime

.Law enforcement is the suppression of unlawful actions of officials and citizens guilty of shortcomings and violations, and is associated with bringing to justice

2. Bodies of economic control of the legislative branch

An important form of financial and economic control in the Russian Federation and abroad is parliamentary control

In accordance with the BC, parliament exercises preliminary, current and subsequent control

Preliminary - when considering the draft FB

Current - income and expenses by item

Subsequent - budget execution report

To exercise control powers, parliament is vested with the following rights:

.Receive from local self-government bodies and executive authorities the accompanying materials necessary for approval of the draft budget

.Receive operational information from state financial control bodies on the execution of budget revenue and expenditure items

.Evaluate the activities of the bodies involved in the implementation of the FB

Parliament receives operational information on the execution of the FB from the SP

. General principles financial and economic control

1.Legality - FC subjects can act only within their competence, within the framework of the tasks, functions and powers that are defined for them by law

.Responsibility - the FC subject is responsible for compliance with current legislation, which defines the functions, powers, competence, as well as for the results of FC

. Control functions of the Accounts Chamber of the Federal Law "On Joint Ventures"

SP is a permanent body of the state FC, formed by the FS and accountable to it

The Chairman of the joint venture and half of the auditors (6 people) are appointed by the State Duma, and the deputy chairman and the second half of the auditors of the Federation Council

The purpose of forming a joint venture is to conduct an external audit of the FB

Activities:. Control and audit. Expert-analytical. Information

)Control and auditing is carried out in the following forms:

.Control over the timely execution of income and expenditure items of the FB, as well as the budget of state WBFs

.Assessing the validity of draft legislative acts relating to the state's financial resources

.Assessing the efficiency of using state property

.Assessment of the state of external and internal debt

.Control over the banking system in terms of servicing the stock exchange and public debt

The joint venture conducts comprehensive audits and thematic audits of individual articles of the FB and state WBFs

Evasion or obstruction of joint venture inspections entails criminal liability

Auditors' rights:

.Freely visit any premises of the institution and organizations subject to inspection

.Seize documents confirming actual violations or abuses (with the obligatory drawing up of an act on the seizure of documents)

.If necessary, seal the premises of the cash register, warehouses, archives, as well as office premises

Based on the results of comprehensive audits and thematic inspections of the joint venture, a report is drawn up, which is provided to both chambers of the Federal Assembly

If during the audit the auditors of the joint venture identify violations that are detrimental to the interests of the state, then the joint venture issues an order to the head of the inspected institution with a requirement to eliminate the identified deficiencies, and, if necessary, with a requirement to compensate for the damage caused.

In case of non-compliance by organizations, all operations on the accounts are terminated

)Expert-analytical - examination of draft legislative acts, international treaties and federal programs, as well as other documents that relate to the state's financial resources

Expert-analytical activity involves the implementation of preliminary, operational, and subsequent control

During operational control, the SP checks the completeness and timeliness of receipt of DS into the budget, as well as the targeted expenditure of funds from the Federal Fund and the budget of state VBFs

Based on the results of operational control, the joint venture prepares a quarterly invoice on the execution of the FB

At the end of the financial year, the joint venture carries out a comprehensive documentary audit of the executed financial statements. In this case, all primary documents on the balance, income, expenditure of borrowed budget funds, all personal accounts of the federal treasury, as well as Central Bank documents on the execution of the Federal Bank are subject to verification

At the same time, inspections are carried out in all departments of the Ministry of Finance, as well as in all ministries and departments. Based on the results of the documentary audit, primary acts (several hundred) and a consolidated act are drawn up. Based on the consolidated act, the joint venture prepares an opinion on the draft law on the implementation of the FB

)Informational - assumes that the results of comprehensive audits and thematic inspections are published in a special bulletin of the joint venture and on its official website

5. Financial and economic control bodies: Ministry of Finance

.Customs duties

Authority:

.The procedure for maintaining accounting and financial statements

)Carries out

.FB drafting

. Financial and economic control systems

The financial and economic control system includes the following elements:

.The subject of FC is monetary and distribution processes associated with the formation and use of financial resources at the level of organizations, constituent entities of the Russian Federation, and the country as a whole.

.FC object - organizations, institutions whose activities are related to the above processes

.Subject FC:. Specialized government bodies- Ministry of Finance, FC, Central Bank, Federal Tax Service, FSSN. Structural divisions in organizations and institutions - economic planning department, accounting, internal audit, inventory commission. Specialized organization/individual specialist - auditor

.The scope of activity of the FC is almost all transactions performed using DS, as well as without their use (exchange agreement, gift agreement)

.Principles. Legality - FC subjects can act only within the limits of their competence, within the framework of the tasks, functions and powers that are defined for them by law. Responsibility - the FC subject is responsible for compliance with current legislation, which defines the functions, powers, competence, as well as for the results of FC. Objectivity - an unbiased attitude towards the employees of the audited organization and the organization as a whole

.The control process is the implementation, through the application of appropriate methods and techniques, of the activities of the subjects of control, aimed at achieving the set goal in the most effective way

.FC methods are a set of well-founded and tested methods for checking, assessing and analyzing the state of individual elements of the control object

.The FC mechanism is a set of principles, methods and control process

.The result of FC - documents that are drawn up by control and audit bodies

.Management subjects who make decisions based on the results of the FC are the head of the audited organization, a higher organization, a control and audit body, law enforcement or judicial authorities

. Functions Federal service financial and budgetary supervision

Is under the authority of the Ministry of Finance

Authority:

. Forms of financial and economic control

Forms of financial control - specific expression and organization of control actions

Forms of financial control are divided into:

)From the ratio of the time of control and the time of transactions:. Preliminary - before the completion of a financial and economic transaction at the stage of consideration and approval of financial plans, business plans, estimates of income and expenses, draft legislative acts. Control is carried out to suppress possible violations of legal acts, as well as inappropriate or effective use FR. Current - during the performance of financial and economic transactions according to primary documents and operational information. Subsequent - at the end of the reporting period in order to analyze the implementation of planned or forecast indicators

)By the nature of the materials. Documentary - based on primary documents, UR, financial (accounting), statistical, tax reporting. Actual - studying the actual state of the objects being inspected by measuring, weighing, recalculating

)By the nature of the subjects of control:. External.Internal

Currently, the following forms of financial control are distinguished:

)Inspection is the process of personal familiarization of the person exercising control over the financial, production, and economic activities of the organization being inspected.

.Subject - the institution or organization itself is examined

.Functional - a process or phenomenon is examined

The results of the examination are documented with appropriate certificates

)Inspection is a single control action or examination of the condition in a separate area of ​​activity of the organization being inspected.

.Depending on the location of the inspection:. Desk - carried out at the location of the control body on the basis of reporting and other documents of the organization. On-site - carried out at the location of the organization being inspected. The result of the inspection is documented in a document

.In terms of completeness of coverage of the studied material:. Continuous.Selective

.According to the volume of questions being checked. Complex - all economic and financial operations for all structural divisions without exception. Thematic - checking a specific direction or type of financial and business operations

The Tax Code provides for control checks to establish the fact of poor quality of the check carried out by the control body. Repeated inspections - to monitor the elimination of identified deficiencies and deviations

)Inventory is a method of checking the actual presence and condition of property and liabilities with accounting data

.By volume. Full - all MC. Selective - part

.According to the method of implementation. Continuous.Selective

.By appointment. Planned.Unscheduled

Random

Sudden.Repeat.control

Development and approval of norms and rules, compliance with which is verified by the inspection

Organization and monitoring of compliance with norms and rules

Application of administrative and legal measures to violators

Types.Tax.Fire.Theft

) Audit is a system of mandatory control actions to verify the legality, expediency, effectiveness of financial and economic transactions, as well as the legality of the actions of officials

In relation to the plan. Planned - in accordance with the plan of the control and audit body. Unscheduled - carried out when facts of abuse, theft by the MOL are detected, with a significant decrease in indicators characterizing the activities of the organization

From the repeatability of control actions. Primary - carried out according to the original plan-task. Repeated - in case it is established that the primary audit was carried out poorly. Conducted by a different team of auditors. Additional - to identify circumstances not revealed by the initial or repeated audit

According to the completeness of the check. Continuous. Selective

By subject of control. Intra-economic - carried out by divisions of the enterprise. Departmental - by the control and audit department, department, ministry. Non-departmental - bodies of the Federal Tax Service, Federal Customs Service

)Audit - entrepreneurial activity on independent verification of accounting and financial statements of organizations and individual entrepreneurs

Cost control

Inventory

Internal audit:

Operational audit

Managerial

Controlling service

Mandatory.Initiative

. Territorial control and audit bodies of the Ministry of Finance of the Russian Federation

Government Decree of August 6, 1998 No. 188 “On territorial control and audit bodies of the Ministry of Finance”

Territorial control and audit bodies carry out subsequent control on the territory of the corresponding constituent entity of the Russian Federation, in particular:

Control the targeted use of funds from the FB and state WBFs

Carry out documentary and audits and checks of the financial and economic activities of organizations of any form of ownership according to motivated decisions of law enforcement agencies

In a number of cases, audits and checks of the receipt and expenditure of funds from the budgets of constituent entities of the Russian Federation and local budgets are carried out on a contractual basis

Monitor the timely elimination of violations in the financial and economic activities of organizations inspected by management, as well as their compensation for material damage

TKRO of the Ministry of Finance have the right:

Check financial, accounting and other documents in the audited organization

Receive explanations from officials

Receive data from government bodies and local self-government bodies, as well as organizations, to carry out their functions

Send proposals to suspend and terminate the financing of audited organizations if facts of misuse of budget funds are identified, as well as their failure to submit accounting documents related to the use of these funds

Raise the question of removing from work officials guilty of violations, transfer materials of inspections and audits to law enforcement agencies

TKRO have the right to go through all buildings and premises occupied by audited institutions. But should not interfere with their operational activities

10. Methods and techniques of financial and economic control

)General scientific

Induction

Deduction

Abstraction

Analogy

System analysis

Modeling

Specifications

)Calculation and analytical

Economic analysis

Statistical methods

)Special

Methods of documentary control. Formal verification - checking the completeness and correctness of filling in the details. Conduct a formal check - Federal Law on Accounting. Arithmetic check - correctness of taxation and calculation of total amounts in primary and summary documents. Substantive check - check of compliance of actually completed financial and economic activities with the legislation of the Russian Federation. Regulatory and legislative check - check of compliance of financial and economic operations with legislation RF. Chronological check - checking the timeliness of recording transactions in the accounting and financial statements of organizations. Balance sheet method - quantity of products delivered * standard costs + work in progress * standard consumption + defects * standard

Methods of actual control. Control measurement - used to determine the volume of construction and installation work, as well as major repairs of the OS. Control launch of raw materials and materials into production - to confirm the validity of cost standards for 1 GP. Laboratory analysis - to determine chemical composition substances. In this case, samples for laboratory analysis are taken in 2 copies.

copy - to the laboratory

Expert assessment - either cost or clarification of the quality characteristics of the MC

Mixed control: Counter inspection - verification of documents of the same name that formalize the same financial and business transaction and belong to different business entities. Mutual control - verification of documents that formalize the same business transaction or a related business transaction and belong to the same business entity subject (check stub, bank statement, PKO, cashier’s report, cash book). Logical analysis - allows you to determine whether a business transaction took place in a specified volume over a certain period of time. Internal investigation - interviewing participants in specific situations, as well as studying their written explanations

11. Techniques and methods of documentary control

. Control functions of the Federal Treasury and its territorial bodies

Is under the authority of the Ministry of Finance

Authority:

Communicates to the main managers, administrators and recipients of FB funds the indicators of the consolidated budget breakdown, limits of budget obligations, volumes of financing

Opens and maintains personal accounts of the main managers, managers, recipients of FB funds

Maintains a consolidated register of main managers, managers, recipients of FB funds

Compiles and submits to the Ministry of Finance operational information and reports on the execution of the FB

Maintains a register of government contracts concluded on behalf of the Russian Federation based on the results of placing orders

Carries out the distribution of income from the payment of federal taxes and fees between the budgets of the budget system of the Russian Federation

Manages operations on a single FB account

Keeps records of cash transactions on FB

Keeps records of indicators of the consolidated budget list of the FB, limits of budget obligations

Cash services for the execution of budgets of the budget system of the Russian Federation

Carries out preliminary and ongoing control over the conduct of transactions with FB funds by the main managers, administrators and recipients of federal budget funds

Confirms the financial obligations of the FB and makes a permitting inscription for the right to make expenses of the FB within the allocated limits of budget obligations

Carries out the functions of the main manager and recipient of federal budget funds provided for the maintenance of the Federal Treasury and the implementation of the functions assigned to it

. Techniques and methods of actual control

copy - to the laboratory

a copy - in an envelope sealed by auditors remains at the enterprise

. Control functions of the Federal Tax Service

Authority:

Control and supervision of compliance with legislation on taxes and fees

For the correct calculation, completeness and timely payment of taxes and fees and other obligatory payments to the relevant budget

Production and circulation of ethyl alcohol, alcohol-containing, alcoholic and tobacco products

Carries out state registration of legal entities and individuals as individual entrepreneurs and peasant (farm) enterprises

Provides representation in bankruptcy cases and bankruptcy proceedings, claims for payment of mandatory payments and claims of the Russian Federation for monetary obligations

Acts as a currency control agent within its competence

Issues a number of licenses in accordance with the established procedure: for production, storage, supply of ethyl alcohol

Inspects the activities of legal entities, individuals, peasant (farm) enterprises in the established field of activity

. Types of state financial and economic control: budgetary and financial control

Subject - processes related to the formation and use of state budgetary and extra-budgetary funds

Budgetary and financial control is carried out for:

Legality, rationality, efficiency of use of state budgetary and extra-budgetary funds

Completeness and timeliness of execution of budget revenue and expenditure items, state EBFs in terms of volume, structure, and purpose

Effective use of state property, its privatization, nationalization

Parliamentary - carried out in 3 directions. Preliminary - consideration and approval of the draft budget for the next calendar year. Current - for the completeness and timeliness of execution of revenue and expenditure items of the adopted budget. Subsequent - consideration and approval of the draft law on budget execution

Administrative - carried out by executive authorities and aimed at verifying compliance with the legislation of the Russian Federation

Monetary - SP of the Russian Federation, constituent entities, Ministry of Finance, Federal Treasury authorities, Central Bank, FSFBN

. The procedure for regulating inventory differences and recording inventory results

Before the start of the inventory, the MOL gives a receipt that by the start of the inventory, all valuables received under its responsibility have been capitalized, and those disposed of have been written off as expenses.

The availability of funds is checked with the mandatory participation of the MOL. The results of counting, measuring, weighing are entered into inventory records. On each page of the inventory, the number of serial numbers of the MC and the total number of natural indicators recorded on this page are indicated in words, regardless of the unit of measurement. Unfilled lines are crossed out. On the last page of the inventory, a note must be made about checking prices, taxation, and calculating the results signed by the persons who carried out the check. The inventories are signed by all members of the inventory commission and the MOL. At the end of the inventory, the MOL gives a receipt that all valuables were checked and included in the inventory in his presence and there are no claims against the commission. Completed inventory records are submitted to the accounting department, where they are checked and then the actual availability of funds is compared with accounting data. The comparison results are recorded in the comparison sheet. It indicates the actual availability of funds according to inventory data, the availability of funds according to accounting data and the result of the comparison (surplus/shortage). Only those values ​​for which a discrepancy is identified are recorded in the comparison sheet. Based on the inventory data, a statement of results identified by the inventory is compiled, which is approved by the manager

The results of the inventory are reflected in the accounting and reporting of the month when the inventory was completed, and for the annual inventory - in the annual accounting report

Discrepancies identified during the inventory between the actual availability of property and accounting data are reflected in the accounting accounts:

. Main tasks and directions of internal financial control

Internal financial control - independent from external influence activities of an economic entity or management body to verify and evaluate its work, carried out in its own interests. Internal control is subordinate to the manager who created it, but it should, if possible, be functionally and organizationally independent

The purpose of internal control is to help the management of a business entity or governing body effectively perform its functions. Internal controllers provide management with analysis and evaluation data, recommendations and other necessary information obtained as a result of audits. Using this information, management decides what measures need to be taken to eliminate deficiencies and in which areas there are reserves for improving efficiency

Responsibilities of internal controllers:

.Checking the effectiveness of control systems

.Assessing the cost-effectiveness and effectiveness of an organization's actions

.Determining the level of achievement of program goals

Internal controllers may be entrusted with the function of internal audit - studying business operations in order to develop recommendations for the economical and efficient use of resources, optimal achievement of the final result and development of organizational policies

On-farm - carried out by structural divisions of the organizations themselves

Intradepartmental - carried out by the control and audit departments of ministries, as well as parent organizations, over the activities of the structures reporting to them

Directions:

.Planning control - budgets, business plans, estimates

.Capital structure control - ratio of ZK and SC, working capital, long-term and short-term loans

.Investment control

. Types of state financial and economic control: customs control

Customs control is a type of national control

Customs control is a set of measures carried out by customs authorities in order to comply with the customs legislation of the Russian Federation

The totality of carried out services - forms, methods and means of customs control

Forms of customs control - separate types of verification activities:

.Verification of documents

Oral survey

.Getting clarification

.Customs surveillance

.Customs inspection of goods and vehicles

.customs inspection goods and vehicles

Personal inspection

.Checking product labeling

.Inspection of premises and territories

.Customs audit

Methods of customs control - measures used by customs authorities for the most effective implementation of the chosen form of customs control:

.Identification of goods and vehicles

.Appointment of examination

.Engaging a specialist

.Seizure of goods

.Creation of customs control zones

Means of production of customs control:

.Technical means of customs control

.Marine and aircraft customs authorities

.Informational resources customs authorities

.Search dogs

Customs control can be carried out exclusively by customs authorities in accordance with the Labor Code

Ensure coordination of other authorities if inspection of those authorities is also necessary. Samples and samples of goods are taken only with the written permission of the customs authority. The final decision on the release of goods is made by the customs authority based on the customs control carried out

A special feature of customs control is that it can be carried out even after the goods have been released into free circulation.

. Main tasks and directions of external financial control

The main purpose of external control is to form an opinion on the effectiveness of the actions of managers in managing the property transferred to their disposal, on the reliability of the information with which the financial statements present the financial condition and results of financial and economic activities, on the legality and effectiveness of individual operations and movements of business entities of economic entities, on the compliance of the reflection of financial and economic activities of entities with generally accepted accounting principles and current regulations

Information obtained from external control is intended, as a rule, for external users. The activities of an external controller are in many ways similar to those of an internal controller. Almost the same initial information, techniques and methods of control and analysis are used. If the organization has an internal control service, then the external controller checks the effectiveness of its work, determines the degree of possible confidence in its information, in order to ensure the necessary division of tasks and cooperation between external and internal control

External control is more independent of management and is responsible for the reliability of its information primarily to customers and external consumers

Highlight:

.State

Public

Independent

.Administrative - a type of budgetary and financial control

. Preparation, planning, financial control

Preparation

Potential client makes an official proposal to the audit organization - an offer. The offer must contain the essential terms of the audit contract

The auditor may use an audit letter when reaching an agreement with the auditee. This document is sent by the auditor to the proposed audited entity and signed by the management of the audited entity.

The letter reveals the terms of the future contract

When concluding a long-term contract, a letter is not mandatory. If the client is the same, then a new letter is usually not drawn up. It is advisable to draw up a new letter in cases of a significant change in the conditions of the audit, in the case of personnel changes in the structure of the audited entity, or a significant change in the nature of the activity

If the parties agree, then an audit services agreement is concluded

The contract for conducting an audit, in accordance with the Civil Code, refers to a contract for the provision of paid services. Feature - this agreement does not imply the achievement of a certain result of work, but services as such

The difference between the contract paid provision services:

.The contractor is obliged to provide services personally; to attract third parties, the customer’s consent is required

.The risk of accidental impossibility of performance resulting from the fault of the customer is borne by the customer. Paid in full

.If it becomes impossible to achieve the result of the work due to circumstances for which neither party is responsible, the customer shall reimburse the contractor for the actual expenses incurred.

.The customer and the contractor may unilaterally refuse to fulfill the contract. The condition of refusal on the part of the customer is reimbursement to the contractor of actual expenses incurred. And on the part of the performer - compensation for losses. Planning

Overall plan- describes the expected scope and procedure for conducting the audit

In developing the overall plan, the auditor should consider:

.Activities of the audited entity - industry

.Must take into account the features of the BU and ICS system

.Risk and materiality

.Nature, time frame, scope of procedures

.Coordination and direction of work, as well as ongoing monitoring

Audit program - a set of instructions for the auditor performing the audit, as well as means of monitoring and verifying the proper performance of work

The general plan and program should be refined and revised as the need arises. The reasons for the change must be documented. Assessment of the level of materiality

Information about individual assets, liabilities, income, expenses, business transactions, as well as capital components is considered material if its omission or distortion could affect economic decisions made on the basis of the financial statements

Materiality is assessed based on the auditor’s professional judgment

When developing a plan, the auditor sets the maximum level of materiality with quantitative (.) misstatements

When writing a conclusion, the qualitative side of distortions is taken into account. Audit risk

Audit risk is the risk of the auditor expressing an erroneous audit opinion when the financial statements contain material misstatements.

Integral

.Controls Risk

.Risk of non-detection

Methodology for determining risk:

Intuitive

.Settlement. SVK assessment

ICS is a set of organizational measures, methods and procedures used by the management of the audited entity as a means for the orderly and efficient conduct of financial and economic activities, ensuring the safety of assets, identifying, correcting and preventing errors and distortions of information, as well as the timely preparation of reliable financial statements. Collection of evidence

Inventory

Oral staff survey

Drawing up an alternative balance sheet (recalculation option). Audit sample

application of audit procedures to less than all elements of one reporting item or group of similar transactions

The sample must be representative; all elements of the population being studied must have an equal probability of being selected for the sample. Non-representative sampling is allowed when the auditor examines a separate group of transactions

Statistical (more than 5000)

Methods based on professional judgment

. Registration of the results of external financial control

financial control audit report

An audit report is an official document intended for users of the reporting of audited entities and containing the opinion of an audit organization or an individual auditor, expressed in the prescribed form, about the reliability in all material respects of the reporting of the audited entity and the compliance of the accounting procedure with the legislation of the Russian Federation

Mandatory elements of AZ:

Name of the document - auditor's report on F(B)O

Addressee (if on someone's instructions)

Information about the auditor

Information about the audited entity

Introductory part: The object of the audit is a list of audited statements. Statement on the division of responsibility for the preparation of statements and the expression of an opinion on their reliability

Part describing the scope of the audit. In accordance with which regulatory documents the audit is conducted - ISA, FSA, Federal Law, internal standards. Statement that the audit was planned and conducted to provide reasonable confidence that the financial statements do not contain material misstatements. Statement that the audit was conducted on a sample basis

Date of the audit report - cannot be later than the signature of the audited statements

Auditor's signature

Types of conclusions:

Unconditionally positive

Modified. Factors that do not influence the auditor’s opinion are taken into account (conditional facts). Factors that influence the auditor’s opinion. Negative opinion - if an error was found and not corrected. Opinion with a reservation (conditional positive). Refusal to express an opinion

. Control functions and powers of the Central Bank Federal Law on the Central Bank

The Central Bank exercises its functions and powers independently of other government bodies and local self-government bodies. The Central Bank is a legal entity

Objectives:

.Protecting and ensuring the stability of the ruble

.Development and strengthening of the banking system of the Russian Federation

.Ensuring the efficient and uninterrupted functioning of the payment system

In the field of financial control, the Central Bank performs the following functions

.Establishes rules for carrying out settlements in the Russian Federation

.Sets the rules for conducting banking operations

.Issues licenses to credit institutions to carry out banking operations, revokes and suspends them

.Supervises the activities of credit institutions and banking groups

.Registers the issue of securities of credit institutions

.Organizes and carries out currency regulation and currency control within its competence

.Determines the procedure for making settlements with international organizations, foreign states, as well as individuals and legal entities

.Establishes accounting and financial accounting rules for the banking system of the Russian Federation

The Central Bank is accountable to the State Duma

The Central Bank on issues within its competence issues in the form of instructions, regulations, instructions mandatory for government bodies and local self-government, all legal entities and individuals

The Central Bank exercises constant supervision over compliance by credit institutions and banking groups with banking legislation, regulations of the Central Bank, and established mandatory standards

. Audit as a tool of financial and economic control. Objectives and organization of the audit

An audit is a form of control that is fiscally oriented and consists of identifying shortcomings in the production and financial and economic activities of an organization

Audit objectives:

.Checking the safety of the organization’s property and the efficiency of its use

.Identifying abuse and theft and developing measures to prevent them in the future

.Checking performance discipline and the effectiveness of the organization’s management personnel

.Assessing the effectiveness of the internal control system to develop measures to improve it

The audit is carried out in accordance with the following rules

.Surprise - the use of unexpected methods and techniques by auditors to conduct an audit

.Proactivity - auditors must be highly efficient in their work and comply with audit deadlines

Continuity

.Validity - all conclusions contained in the audit report must be documented

.Publicity - employees of the organization must be informed about the start of the audit by a special announcement, a copy of which is attached to the audit materials. Auditors should establish acceptable days and times for speaking with employees. The results of the audit are reported to the head of the audited organization before being summarized in the report.

Features of the revision:

.Planned nature of the event

.Using a variety of techniques and methods of control

.Combination of various areas of financial control

.When conducting an audit on the instructions of law enforcement agencies, the audit serves as a means of collecting evidence on the initiated cases

. Types of state financial and economic control: national control

Nationwide - carried out by state authorities and management. Aimed at ensuring and observing the interests of the state and society and serves as a tool for verifying the fulfillment of the obligations of individuals and legal entities to the state

Aimed at all economic entities, regardless of their form of ownership and departmental affiliation

Object of control - checking compliance with financial legislation and financial interests of the state

.Tax control - Federal Tax Service

.Customs control - FCS, which performs the functions of checking the completeness and timeliness of accrual and transfer of mandatory payments when goods cross the border of the Russian Federation

.Currency control - by the Government of the Russian Federation, the Central Bank, authorized banks with appropriate licenses, the Federal Tax Service, the Federal Customs Service, the Republican Central Bank for compliance with the legislation of the Russian Federation

. Purpose, objectives, objects of state financial control

The goal is to establish compliance of financial management practices in all areas of production and distribution of the social product with the goals and objectives of the state’s financial policy

The duty of state financial control is to provide state authorities and society with objective and reliable information on the formation and use of public funds

State control is exercised over:

.Compliance with legislation in the field of taxation of legal entities and individuals

.The legality of the provision and use of tax benefits

.Financial Compliance

.Safety and effective use of DS

.Completeness of DS receipts into the budget

.Targeted and efficient use of budget funds

The following are subject to state financial control:

.Government agencies and organizations

.Institutions and organizations financed from budget funds

.State budget and WBF

.Organizations and institutions receiving, transferring or using government funds or government property

.Legal entities or individuals regarding payment of tax payments

. Preparation for the audit: familiarization with the activities of the organization

. Types of state financial and economic control: departmental control

Departmental control - carried out by the control and audit departments of ministries, as well as parent organizations over the activities of the structures reporting to them

Conducted with the aim of ensuring compliance by subordinate enterprises, institutions, organizations with the requirements of legislation in the field of production, economic and financial activities, safety and efficiency of use of property transferred by enterprises under the rights of ownership, use and disposal, targeted and effective use of funds allocated from the state budget, for all directions and types of expenses

To carry out departmental control, a control and audit service is created in the government body, which is an independent structural unit of this body. If it cannot be created as an independent unit, these functions are assigned to the head of the accounting service

For example, the Ministry of Health in relation to subordinate institutions

In a market economy, there is a need for departmental control, especially for servicing federal, municipal and budgetary organizations

Departmental control is carried out according to the approved plan, at least once a year. The direction and content of control is determined by regulatory documents

The results of control are documented in acts. The comments and recommendations included in the act are mandatory for the organization being audited. Organizations subject to the departmental control procedure have the right to conduct an audit on their own initiative, which does not replace departmental control

. Preparing for an audit: planning the audit

Carried out by the control and audit body. The plan is drawn up for a calendar year, broken down by quarter and includes the following information:

Revision topic

Type of audit

.Full name, position of the executor

.Reasons for inclusion in the plan

. Bodies of economic control of the executive branch

The government consists of the Prime Minister, his deputies, and federal ministers

Authority:

.Ensures the implementation of a unified financial, credit and monetary policy in the Russian Federation

.Manages state property

.Develops and presents the FB State Duma and ensures its implementation

.Submits a report to the General Directorate on the execution of the FB

.Acts as a single financial management center

Decree of the Government of the Russian Federation "On the Ministry of Finance"

The Ministry of Finance is a federal executive body that performs the functions of:

.Development of public policy and legal regulation in the field of budgetary, tax, insurance, currency, banking, public debt, auditing, accounting and

.Production, processing and circulation of precious metals and stones

.Customs duties

.Determination of the customs value of goods and vehicles

.Investing funds to finance the funded part of a labor pension

.Organization and conduct of lotteries, gambling, betting

.Production and circulation of security printed products financial security civil service

.Anti-money laundering and terrorism financing

The Ministry of Finance coordinates and controls the activities of the services within its competence - the Federal Tax Service, the Internal Revenue Service, the FSSN, the FSFBN, and the FS for financial monitoring.

Authority:

)Based on federal legislation, it adopts the following legal acts:

.The procedure for generating reports on the execution of the FB, the budget of state WBFs, budgets of the budget system of the Russian Federation, the consolidated budget

.The procedure for maintaining a consolidated budget list

.The procedure for applying budget classification

.Terms of issue and circulation of federal government securities

.The procedure for maintaining accounting and financial statements

)Carries out

.FB drafting

.Approval and maintenance of budget schedule

.Opening and maintaining personal accounts of the main managers, managers, recipients of FB funds

.Organization and distribution of income from taxes and fees between levels of the budget system

.Methodological guidance in the field of budget planning aimed at increasing the efficiency of expenditures

.Methodological support for cash services by financial control bodies of the budget of the constituent entities of the federation and local budgets

.Public debt management

.Issue of government securities

.State registration of conditions for the issue and circulation of government securities of constituent entities of the Russian Federation, municipal securities

.Collection, processing, analysis of information on the state of state and municipal finances

Government Decree "On the Federal Treasury"

FC is a federal executive body that, in accordance with the legislation of the Russian Federation, carries out enforcement functions to ensure the execution of the federal budget, cash services for the execution of the budget of the budget system of the Russian Federation, preliminary and current control over the conduct of transactions with federal budget funds by the main managers, administrators and recipients of FB funds

Is under the authority of the Ministry of Finance

Authority:

.Communicates to the main managers, administrators and recipients of FB funds the indicators of the consolidated budget breakdown, limits of budget obligations, volumes of financing

.Opens and maintains personal accounts of the main managers, managers, recipients of FB funds

.Maintains a consolidated register of main managers, managers, recipients of FB funds

.Compiles and submits to the Ministry of Finance operational information and reports on the execution of the FB

.Maintains a register of government contracts concluded on behalf of the Russian Federation based on the results of placing orders

.Carries out the distribution of income from the payment of federal taxes and fees between the budgets of the budget system of the Russian Federation

.Manages operations on a single FB account

.Keeps records of cash transactions on FB

.Keeps records of indicators of the consolidated budget list of the FB, limits of budget obligations

.Cash services for the execution of budgets of the budget system of the Russian Federation

.Carries out preliminary and ongoing control over the conduct of transactions with FB funds by the main managers, administrators and recipients of federal budget funds

.Confirms the financial obligations of the FB and makes a permitting inscription for the right to make expenses of the FB within the allocated limits of budget obligations

.carries out the functions of the main manager and recipient of federal budget funds provided for the maintenance of the Federal Treasury and the implementation of the functions assigned to it

Government Decree approving the regulations on the FSFBN

FSFBN is a federal executive body that exercises the functions of control and supervision in the financial and budgetary sphere, as well as the functions of a currency control body

Is under the authority of the Ministry of Finance

Authority:

.Control and supervision over the use of funds of the Federal Reserve Bank and state securities exchange funds, as well as material assets in federal ownership

.Ensuring compliance by residents and non-residents with currency legislation

.Monitoring compliance with the requirements of budget legislation by recipients of financial assistance from the federal budget, Government guarantees, and budget loans

.Over the implementation by federal financial control bodies, state authorities, local self-government bodies of the legislation of the Russian Federation on financial and budgetary control and supervision

.Adopts acts of termination of permits issued by a resident in cases provided for by currency legislation

.Has the right to check in organizations receiving funds from the FB, the budget of state VBFs, using material assets in federal ownership, monetary documents, accounting registers, the actual availability, safety and correct use of funds, securities, material assets, and also receive the necessary written explanations of officials, MOL, and other persons on issues arising during audits and inspections

.Send to the inspected organizations and their higher authorities mandatory submissions for consideration or mandatory instructions to eliminate identified violations

Government Resolution "On approval of the regulations on the Federal Tax Service"

The Federal Tax Service is a federal executive body. It is administered by the Ministry of Finance. The service and its territorial bodies (service departments by constituent entities, interregional inspections, inspections, services by district, in cities) constitute a single centralized system of tax authorities

Authority:

.Control and supervision of compliance with legislation on taxes and fees

.For the correct calculation, completeness and timely payment of taxes and fees and other obligatory payments to the relevant budget

.Production and circulation of ethyl alcohol, alcohol-containing, alcoholic and tobacco products

.Carries out state registration of legal entities and individuals as individual entrepreneurs and peasant (farm) enterprises

.Provides representation in bankruptcy cases and bankruptcy proceedings, claims for payment of mandatory payments and claims of the Russian Federation for monetary obligations

.Acts as a currency control agent within its competence

.Issues a number of licenses in accordance with the established procedure: for production, storage, supply of ethyl alcohol

.Inspects the activities of legal entities, individuals, peasant (farm) enterprises in the established field of activity

. Main stages and sequence of the audit

1)Audit planning is carried out by the control and audit body. The plan is drawn up for a calendar year, broken down by quarter and includes the following information:

.Name of organization/institution

.Date of previous audit

Revision topic

Type of audit

.Start and end date of the audit

.Full name, position of the executor

.Reasons for inclusion in the plan

)Preparation for an audit - the auditor decides:

.Methodological questions:. Study materials from previous revisions. Summarize and systematize the list of legal acts regulating the activities of the audited organization

.Organizational matters:. A list of necessary seals, seals, and stamps is compiled. Layouts are being developed explanatory notes, requests, statements. The composition of the audit team is specified and the need to involve experts in the audit is determined.

)Drawing up an audit program - in accordance with the regulations governing the procedure for conducting a documentary audit, as well as based on the topic of the audit, the program usually includes:

Purpose of the audit

.Questions to be checked

.Control methods and techniques

)Preliminary familiarization with the audit object

The auditor studies the document flow schedule and the nomenclature of cases, which contain information about documents accumulated in different departments of the organization

Auditors photocopy orders on the creation of inventory and audit commissions, as well as orders with sample signatures of the MOL

Inspectors have the right to inspect the warehouse, production, and office premises of the audited organization

Based on the results of the preliminary acquaintance, changes may be made to the audit program

)Conducting an audit

The beginning of the audit is the arrival of a group of auditors at the organization. Completion is associated with the signing of documents prepared based on the results of the audit. Upon arrival of the auditor to the organization, the head of the audit team presents to the head of the audited organization a copy of the order to conduct the audit and introduces him to the purpose and objectives of the audit.

The head of the audited organization introduces the auditors to the officials and gives them instructions to assist in conducting the audit. The head of the audited organization is obliged to provide auditors with premises, office equipment, communication services, and office supplies.

Employees of the audited organization must remain in their places for as long as necessary for the inspectors

If necessary, the head of the organization is obliged to promptly organize an inventory of those MCs for which violations and abuses have been identified

If, upon arrival at the organization, the auditors discover the absence or neglect of the accounting system, then they must draw up an act on the basis of which the head of the control and audit body sends instructions to the head of the audited organization with a requirement to restore the accounting

The audit continues only after the accounting system has been fully restored in the organization

)Systematization and generalization of audit results

.By type of financial and economic transactions. At the checkout. According to salary. According to calculations

.According to the level of responsibility of officials. Disciplinary. Administrative. Criminal - suspended and with imprisonment

.According to the amount of damage caused. Minor. In large sizes. In extra large sizes

.Cumulative statements (inventories) - compiled at the end of the documentary audit to summarize the violations identified during the audit

.Work logs (diaries) - used to record violations as they are discovered

.One-time acts - organize the state of the audited organization on a certain date (acts of inventory of assets and valuables stored in the cash register)

. Types of state financial and economic control: currency control

Carried out in accordance with the Federal Law "On Currency Regulation and Currency Control"

Currency control is an integral part of currency regulation, a system of administrative measures aimed at compliance with currency legislation

The subjects of currency control are legal entities and individuals, who are divided into residents and non-residents. The object of currency control is the currency of the Russian Federation, securities in the currency of the Russian Federation, foreign exchange transactions with foreign currency values

Currency control is carried out by the Government of the Russian Federation, currency control authorities and agents

Currency control authorities - the Central Bank, federal executive authorities authorized by the Government of the Russian Federation

Currency control agents are authorized banks reporting to the Central Bank, the state corporation "Bank for Development and Foreign Economic Affairs", as well as PU RCB, customs and tax authorities that are not authorized banks

Control over the implementation of foreign exchange transactions by credit institutions and currency exchanges is carried out by the Central Bank

Control over the implementation of currency transactions by residents and non-residents that are not credit institutions or currency exchanges is carried out by federal executive authorities, which are currency control bodies, and currency control agents

The government ensures the interaction of PU RCBs, customs and tax authorities as currency control agents with the Central Bank that are not authorized banks

The Central Bank interacts with other currency control authorities and ensures interaction with them, as well as with customs and tax authorities of authorized banks as currency control agents

Authorized banks, as currency control agents, provide customs and tax authorities with information in the amount and manner established by the Central Bank for them to perform the functions of agents.

Currency control authorities, within the limits of their competence, issue regulations that are binding on residents and non-residents, and currency control authorities and agents monitor foreign exchange transactions carried out in the Russian Federation by residents and non-residents for their compliance with the law, the terms of licenses and permits.

Only currency control authorities have the right to collect fines

The Central Bank carries out currency regulation, including the purchase and sale of foreign currency, determines the procedure for making settlements with foreign countries, organizes currency control both directly and through authorized banks

The government determines the procedure for making transactions with precious metals, stones, determines the procedure for granting and receiving deferred payment by residents when exporting and importing goods

Customs authorities exercise currency control over the movement by persons across the customs border of the Russian Federation of Russian currency, Russian securities, currency values, currency transactions related to the movement of goods and vehicles across the border

32. Assessment of the accounting system and internal control during the audit

The accounting system is an orderly system for collecting, registering and summarizing information in monetary terms about the property and obligations of the organization and their movement through continuous, continuous and documentary accounting of all business transactions

ICS is a set of organizational measures, techniques and procedures used by the management of the audited entity as a means for the orderly and efficient conduct of financial and economic activities, ensuring the safety of assets, identifying, correcting and preventing errors and distortions of information, as well as the timely preparation of reliable financial statements

The ICS goes beyond issues that relate to the accounting system and includes the control environment

The control environment is the awareness and actions of the management of the audited entity aimed at establishing and maintaining an internal control system, as well as an understanding of the importance of such a system. Includes:

Style and basic principles of management of the audited entity

Organizational structure

Distribution of responsibilities and powers

Personnel policy

Procedure for preparing financial statements for external users

Procedure for implementing the TC

Ensuring compliance of business activities with the legal requirements of the audited entity

Availability and features of the organization of work of the audit commission and internal audit service

In the process of gaining an understanding of the accounting and internal control systems, the auditor acquires knowledge about the structure of these systems and their functioning. The examiner can conduct a walk-through test. If the transactions are typical of transactions that flow through the entire accounting system, then the procedure performed can be considered part of the tests of controls. Such a test does not provide sufficient evidence to support a control risk assessment if the assessment is less than high.

The nature, time frame and scope of procedures for obtaining an understanding of the SBU and ICS vary depending on:

Volume and nature of activities, territorial location, structure of the audited entity, efficiency of the computer system

Applicable internal controls

The auditor’s understanding of accounting and internal control systems is acquired on the basis of previous experience working with the audited entity and is supplemented by:

Requests to management and staff

Studying documents and records created within the framework of accounting and internal control systems

Monitoring the activities and operations of the audited entity, including monitoring the organization of computer operations

Understanding the accounting and control systems is necessary in order to determine:

Main groups and types of operations carried out by the audited entity

Main accounting registers, methods of systematization and storage of primary documents and accounting accounts used in reporting preparation

The process of accounting and reporting from the moment of initiation of transactions to the moment of their inclusion in the reporting

The auditor needs to obtain an understanding of the control environment sufficient to assess the attitude of the audited entity's management towards internal controls.

To develop a test plan, a sufficient understanding of the controls must be obtained. Information on the presence or absence of control procedures obtained during the study of the control environment and the accounting system should be taken into account to determine additional study of these procedures

. Bodies of internal financial and economic control: accounting service

Responsibility for organizing accounting and compliance with legislation when performing business operations lies with the heads of organizations.

Manager depending on the volume of work:

Establish an accounting service as a structural unit headed by an internal accountant

Hire an accountant position

Transfer on a contractual basis the maintenance of accounting to a centralized accounting department, a specialized organization or a specialist accountant

Conduct accounting in person

The accounting service is headed by a chief accountant who performs the following functions:

Appointed and dismissed only by order of the head of the organization

Reports directly to the manager

Responsible for the formation of the UP

Responsible for maintaining accounting

Responsible for timely submission of complete financial statements

Can only reflect those transactions that do not contradict the law

May require other employees to maintain proper documentation

Cash and settlement documents without the signature of the chief accountant are invalid

The chief accountant must have job responsibilities approved by the manager

Organizational structure - simple and complex

Accounting - hierarchical structure

There are groups:

Inventory accounting group

Settlements with personnel

Production accounting

Money

Reporting

Taxation

Foreign economic activity

Settlements with debtors and creditors

. Obtaining evidence during an audit

Substantive procedures: Inspection - checking the reflection on the accounting accounts, in registers, as well as the actual presence of A and O. Recalculation - checking the accuracy of arithmetic calculations in primary documents and accounting records. Observation - monitoring by the auditor of a process or procedure performed by other persons (for example , monitoring the recalculation of inventories carried out by employees of the organization or monitoring the implementation of internal control procedures for which there is no documentary evidence). Request - searching for information from knowledgeable persons within and outside the organization. The form can be either an official request addressed to third parties or informal oral questions to employees. Confirmation is a response to a request for information contained in accounting documents

Analytical procedures - analysis and assessment of the information received, research of the most important financial and economic indicators, in order to identify atypical transactions and errors

Inventory

Oral staff survey

Drawing up an alternative balance sheet (recalculation option)

35. Bodies of internal financial and economic control: audit commission

Responsibilities:

All meetings are held in person

Chairman:

Secretary:

36. Methods and special methodological techniques for documentary and actual control during an audit. Application of analytical procedures

Documentary control

Formal verification - checking the completeness and correctness of filling in the details. Conduct a formal check - Federal Law on Accounting

Arithmetic check - correctness of taxation and calculation of totals in primary and summary documents

Substantive verification - verification of compliance of actually completed financial and economic activities with the legislation of the Russian Federation

Regulatory and legislative audit - checking the compliance of financial and business operations with the legislation of the Russian Federation

Chronological check - checking the timeliness of recording transactions in the accounting and financial statements of organizations

Balance sheet method - quantity of products delivered * standard costs + work in progress * standard consumption + rejects * standard

Actual control

Control measurement - used to determine the scope of construction and installation work, as well as major repairs of the OS

Control launch of raw materials and materials into production - to confirm the validity of cost standards for 1 GP

Laboratory analysis - to determine the chemical composition of a substance. In this case, samples for laboratory analysis are taken in 2 copies.

copy - to the laboratory

a copy - in an envelope sealed by auditors remains at the enterprise

Expert assessment - either cost or clarification of the quality characteristics of the MC

Using analysis techniques, we monitor the implementation of planned indicators and identify reserves, determine the relationship between individual factors

The purpose of the analysis in the audit is not only to find out the reasons and factors that influenced the deviations of certain indicators from the norm and plan, but also to identify weaknesses in the operation of the enterprise for subsequent in-depth inspection

Analysis is a means of monitoring the correct, rational use of MR and RF

Operational analysis - quickly identify shortcomings and impact on business processes

Final - to evaluate the activity of the enterprise for the reporting period

Inter-farm - comparing different enterprises, which makes it possible to use experience

Comparative

Factorial

Diagnostic

Marginal - to justify efficiency management decisions in business based on the relationship between sales volume, c\c, profit

EMM - allows you to choose best option solutions to an economic problem

Deterministic - to study the relationship between factor and performance indicators

FSA is a way to identify reserves at all stages life cycle products. Detect and warn extra costs for unnecessary details

. Composition, competence and legal status of the audit commission commercial organization

In accordance with Federal Law No. 14-FZ, an LLC with more than 15 participants must form an audit commission or elect an auditor of the company. At the same time, the audit commission cannot include members of the LLC, as well as persons holding positions related to the management of the company

Federal Law No. 208-FZ on JSC, the audit commission must be elected annually at the general meeting of shareholders. At the same time, shareholders owning at least 2% of ordinary shares can nominate candidates for members of the audit commission. At the same time, shares owned by members of the Board of Directors or the Supervisory Board, as well as persons associated with the management of the joint-stock company, do not take part in voting.

In addition to the composition of the audit commission, the general meeting approves the regulations on the audit commission, which determines the composition, functions, powers of the audit commission, as well as the procedure for interaction with the structural divisions of the joint-stock company

In addition to the provisions on the audit commission, the activities of the audit commission are regulated by Federal Law No. 208-FZ on JSC

The Audit Commission carries out annual inspections of accounting institutions and financial institutions. Inspections may be carried out by decision general meeting shareholders, board of directors, shareholders owning at least 20% of ordinary shares

. Procedure for conducting OS inventory

Conducted in accordance with the Guidelines for inventory of property and financial obligations and the written order of the manager

Before starting the inventory, the following checks are carried out:

Inventory cards, inventory books, inventories, other AU registers

Technical data sheets or other technical documentation

OS documents submitted or accepted by the organization for rent and storage

When making an inventory of fixed assets, the commission inspects the objects and enters in the inventory (INV-1) the full name, purpose, inventory numbers and main technical indicators

When identifying objects that have not been accepted for registration, as well as objects for which the accounting registers do not contain or contain incorrect data, the commission must include correct information and technical indicators in the inventory

But fixed assets that are not suitable for use and cannot be restored, the inventory commission draws up a separate inventory indicating the time of commissioning and the reasons that led these objects to unsuitability

Simultaneously with the inventory of OS, OS that are in safekeeping and leased are checked. A separate inventory is compiled for the specified objects

For property, during the inventory of which deviations from accounting data were identified, comparison statements (INV-18) are compiled. Inventory results are reflected in the matching statements

The BU reflects:

Assets found to be in surplus are subject to capitalization according to the TRS and included in other income

Deficiencies are attributed to those responsible. In cases where the culprits are not identified or the court refuses to recover from the culprits, losses from shortages and damage are written off as expenses

The results of the inventory must be reflected in the accounting and reporting of the month by which the inventory was completed

39. Inventory procedure

When inventorying intangible assets, it is necessary to check the correctness and timeliness of their reflection in the BB, and also check whether they relate to intangible assets. Conditions:

There is no material structure

They can be separated from other property of the organization

Used in the production of products, performance of work, provision of services or for management needs

Use period more than 12 months

Capable of bringing economic benefits in the future

There are properly executed documents confirming the organization’s exclusive right to use the asset itself and the exclusive right to it

The intangible property includes a positive business reputation

When inventorying intangible assets, it is necessary to check the availability of documents confirming the organization’s exclusive right to use these assets. If there are no documents, the object does not belong to intangible assets (except for assets acquired before January 1, 2001)

When inventorying intangible assets, an inventory list INV-1a is compiled

During the inventory, it is necessary to check contracts for the receipt of “other people’s” objects of intellectual activity for non-exclusive use and find out whether the period for which these objects were transferred has expired. If the period has expired, then the objects must be written off off-balance sheet accounting

Matching sheet INV-18

When inventorying intangible assets, it is necessary to check the availability of documents confirming the organization’s exclusive right to use these assets. If there are no such documents, the object does not belong to intangible assets. The above does not apply to intangible assets acquired (manufactured) by an organization before January 1, 2001. At that time, the composition of intangible assets was regulated by clause 55 of the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 N 34n (hereinafter referred to as the Regulations). In accordance with the Regulations, intangible assets included not only exclusive rights, but also rights arising from other types of contracts. Assets that were acquired before 2001 and included in intangible assets and for which the organization did not have exclusive rights should be accounted for according to the previous rules - as part of intangible assets. During the inventory, it is necessary to check that such objects are not excluded from intangible assets.

When making an inventory of intangible assets, an inventory list is drawn up in Form N INV-1a.

During the inventory, it is necessary to check contracts for the receipt of “other people’s” objects of intellectual activity for non-exclusive use and find out whether the period for which non-exclusive rights to these objects were transferred has expired. If the period has expired, “foreign” objects must be written off off-balance sheet.

As with the results of the inventory of fixed assets, based on the results of the inventory of intangible assets, a matching statement is drawn up in Form N INV-18.

Meeting of the Audit Commission. Early termination of powers of members of the audit commission. Remuneration for members of the audit commission

Early termination of powers by members of the audit commission is provided for by Federal Law No. 208-FZ. A member of the audit commission is obliged to notify the Board of Directors no later than 1 month before the actual termination of his duties. Members of the audit commission may be paid remuneration or compensation for expenses for conducting audits. The size is determined by the general meeting of shareholders

The Audit Commission resolves all issues at its meetings, at which minutes are kept. Meetings are held according to the approved plans, as well as before the start of the audit and according to their results. A member of the audit commission may demand the convening of an emergency meeting of the commission if violations are identified that require an immediate decision by the audit commission

The quorum for holding meetings of the audit commission is the presence of at least half of the number of commission members determined by the charter

All meetings are held in person

Members of the commission, in case of disagreement with the decision of the commission, have the right to record a dissenting opinion in the minutes of the meeting and bring it to the attention of the executive directorate

The Audit Commission elects a Chairman and Secretary from among its members by a majority vote of the Commission

Chairman:

Convenes and conducts its meetings

Organizes the current work of the audit commission

Represents it at meetings of the executive directorate, board of directors, general meeting of shareholders

Signs documents emanating on her behalf

Secretary:

Organizes the keeping of minutes of its meetings

Dissemination of acts and conclusions of the audit commission to recipients

Signs documents emanating on her behalf

. The procedure for taking inventory of financial investments

An inventory of financial investments must be preceded by an inventory of cash and settlements

The inventory commission receives inventory lists No. INV-16, 2 copies for each type of financial investment

The composition of financial investments is checked:

State and municipal securities

Securities of other organizations, including debt and equity

Loans provided to other organizations

Deposits in credit organizations

Receivables acquired on the basis of assignment of claims

Deposits of a partner organization under a simple partnership agreement

An inventory of securities is carried out for individual issuers, indicating in the act the name, series, number, nominal and actual value, maturity dates and total amount

The details of each security are compared with the data of the inventories (registers, books) stored in the accounting department

The legality of classifying assets as financial investments is checked

Availability of properly executed documents confirming the existence of the organization’s right to financial investments and to receive DS or other assets arising from this right

Transition to organizing financial risks associated with financial investments

The ability to bring economic benefits in the future in the form of interest, dividends, increases in value

The actual availability of securities is checked. When checking the actual availability of securities, the correctness of their execution, the reality of their value, safety, timeliness and completeness of reflection in the accounting records of the income received from them are established. For securities deposited (accepted) for storage, the balances of the amounts listed on the corresponding accounts are reconciled with the data of statements special organizations(depository)

Securities that do not belong to the organization by right of ownership, economic management or operational management, but those in its use or disposal are accepted for accounting purposes in the assessment provided for in the contract

The correctness of the securities book is checked

The book value of financial investments is compared with the market valuation as of the inventory date in order to identify the possibility of repaying possible losses using previously created reserves or making a decision to create a reserve for the depreciation of financial investments

Financial investments in the management companies of other organizations are checked. Financial investments must be documented. Are being checked articles of association, acceptance certificates

Loans granted to other organizations are checked - loan agreement. The correctness of the PS formation is checked in accordance with PBU 19/02. Data on the actual availability of financial investments are entered in the inventory

42. Rights, duties and powers of the audit commission and its members

Verification of the legality of contracts concluded on behalf of the JSC

Checking compliance of BU and O with the legislation of the Russian Federation

Analysis of the financial condition of the joint-stock company and identification of reserves for its improvement

Verification of the competence of decisions taken by the Board of Directors and the Management Board of the JSC

Analysis of compliance of decisions adopted by the meeting of shareholders with the legislation of the Russian Federation

Receive documentary information about financial and economic activities necessary for verification. Documentation must be provided no later than 5 working days from the date of sending the written request

Involve third-party specialists and experts in conducting inspections on a contractual basis

Receive explanations and clarifications about JSC officials

Raise the question before the management bodies of the joint-stock company about bringing the perpetrators to justice

Require the convening of meetings of the Board of Directors or a general meeting of shareholders when violations are identified that may pose a threat to the interests of society

Responsibilities:

Promptly inform the Board of Directors and the general meeting of shareholders about violations identified during the audit (When conducting an annual audit, the audit commission prepares and sends a report to the board of directors no later than 10 calendar days before the annual meeting of shareholders)

DO NOT disclose confidential information obtained during the inspection

Obligated to demand the convening of a board of directors or a general meeting of shareholders when violations are identified that may harm the interests of society

. The procedure for inventory inventory

To ensure the reliability of accounting and accounting data, organizations are required to conduct an inventory of inventories, during which their availability, condition and assessment are checked and documented.

The procedure and timing of the inventory is determined by the head of the organization, except for cases when the inventory is mandatory

Guidelines on inventory of property and financial obligations

Inventory of goods and materials, both owned by the organization and those in custody or accepted for commission, is carried out according to 2 criteria:

At the location of the goods and materials

For each MOL

To carry out an inventory at the enterprise, a permanent commission is created by order of the manager. The absence of at least 1 member of the commission during the inventory serves as grounds for declaring its results invalid

Before the start of the inspection, the commission submits the latest receipts and expenses documents for registers and commodity reports at the time of inventory. All documents attached to the report are endorsed by the chairman of the commission with the indication “Before inventory” and the start date of the inspection is set. The MOL gives a receipt stating that all documents on the receipt and disposal of goods and materials have been submitted to the accounting department or the chairman of the commission, and all goods and materials have been capitalized or written off as expenses

During the inventory process, inventory lists and acts are drawn up in 2 copies standard form. The name of the inspected values ​​and objects and their quantity are indicated in the inventory according to the nomenclature and in the units of measurement adopted in accounting. The actual presence of inventory items is determined by mandatory recalculation, measurement, and weighing. On each page of the inventory indicate in words the number of serial numbers of the MC and the total total of the quantity in in physical terms. The inventories are signed by all members of the commission and the MOL. Upon completion of the inventory, the MOL gives a receipt confirming that the inspection was carried out in his presence and that there were no claims against the commission

The inventories are transferred to the accounting department, where accounting data is entered next to the actual data. For inventory items for which discrepancies are identified, comparison statements are compiled

Offset of shortages of some goods and materials by others is possible only in exceptional cases with the permission of the manager, subject to the simultaneous fulfillment of the following conditions:

Conducted over the same audit period

At the same mall

For the same name of goods and materials and in identical quantities

Offsetting is allowed only in relation to the same group of inventory items if the inventory items included in its composition are similar in appearance and packaged in the same container

In the event that, when setting off a shortage with a surplus during re-grading, the cost of the shortage turns out to be higher than the cost of the surplus, the difference is attributed to the guilty persons without the use of NEU

Discrepancies identified during the inventory between the actual availability of inventory items and accounting data are reflected in the accounting accounts:

The surplus property is accounted for and the corresponding amount is credited to financial results CO, and the budgetary organization - to increase funding (according to TRS)

The shortage of property and its damage within the limits of natural loss are attributed to the costs of production or circulation, in excess of the norm - to the account of the guilty persons. If the perpetrators are not identified or the court refuses to recover damages from them, then losses from the shortage of property and its portions are written off to the financial results of the credit organization, and for a budgetary organization - to a decrease in funding

. Internal control (audit) service: essence and purpose

Internal audit is a control activity carried out within the audited entity by its division - the internal audit service.

The scope and objectives of internal audit vary and depend on the size and structure of the entity being audited and the requirements of its management.

Monitoring the effectiveness of internal control procedures - setting up the necessary accounting and internal control systems is the responsibility of management, and appropriate attention should be constantly given to this, and the internal audit service is usually assigned responsibilities for checking these systems, the effectiveness of their functioning, and providing recommendations for their improvement

Research of financial and management information - a review of the means and methods used to collect, measure, classify this information and prepare reports based on it, as well as specific requests for its individual components, including detailed testing of transactions, accounting balances

Control of economy, efficiency, effectiveness of resource use

Monitoring compliance with Russian legislation, regulations, policies, directives and other internal management requirements

Regulations on the Internal Audit Service

Job Descriptions

Internal auditing standards

Approaches to organizing the internal audit service:

Only at the expense of the organization’s employees - they know the specifics of the activity well, independence is lost, they do not undergo advanced training

Due to third party organizations

Mixed

. The procedure for conducting an inventory of funds, monetary documents and forms strict reporting

The cash register inventory is carried out in accordance with the Procedure for conducting cash transactions in the Russian Federation

The main documents that need to be studied are the cash book, cashier's report, PKO, RKO, PKO registration journal, cash register registration journal, power of attorney registration journal, deposited amounts registration journal, payroll registration journal, supporting documents

When checking the cash book, it is necessary to establish compliance with the following requirements:

The correctness of counting the totals of the pages of the book and transferring the amounts of cash balances from one page to another

The cash book must be numbered, laced, sealed with a mastic seal

Mutual control method: compare the amounts reflected in the statement of account 50 with the data in the JO of account 51. Compare the correspondence of the entries in the General Ledger for account 50 and the turnover sheet. In case of discrepancies, compare using PKO, bank statements, cashier’s reports, check stubs

Write-off of DS is checked using documents attached to cash reports. You should pay attention to the clear execution of documents: are there receipts from the recipients, are they stamped with a “paid” stamp indicating the date, are there any erasures or corrections?

It is necessary to check whether the cash limit is observed

The existence of discrepancies between the date in the cash register and the date of actual issuance of the DS is checked

Correctness of correspondence on cash documents

Timely deposition of unpaid salary amounts

Has an agreement been concluded with the cashier on full financial liability and is the cash register room equipped? necessary means to ensure safety (technical strengthening and fire alarm systems), where duplicate keys to safes are stored (in sealed bags with the manager)

When calculating the actual availability of DS, cash and cash documents are taken into account (sheet by page)

The availability of strict reporting forms is checked by type of form, taking into account the starting and ending numbers of the forms, by storage location and MOL

Cash inventory report DS INV-15. In the act, the commission indicates how much cash, monetary documents, strictly reporting forms are in the cash desk at the time of inventory

The chief accountant indicates in the act the cost of valuables in the cash register according to the accounting data. Indicate the number of the latest on the date of inventory of PKO and RKO. The reverse side of the act is filled out if a shortage/surplus is detected

A surprise inspection is possible at the initiative of the manager, at the request of the tax inspectorate

Inventory of DS on the way is carried out by reconciling the amounts listed in the accounts of the accounting department with the data of receipts from the bank, post office, copies of accompanying statements for the delivery of proceeds to bank collectors. Inventory of DS on p/s, v/s, special bank accounts is carried out by reconciling the balances of amounts listed on the corresponding accounts with data from bank statements

Strict reporting forms are stored in metal cabinets and safes. At the end of the working day, the storage areas for forms are sealed or sealed. During the inventory check, the presence of used receipt books on the printed covers, the seal of the organization, the signature of the chief accountant, the safety of copies of forms (stubs), the absence of erasures and corrections, the correspondence of the amounts indicated in the copies with the amounts reflected in the statements and registers submitted to the accounting department, or cash registers reports

Copies of used forms packed in sealed bags are stored for at least 5 years. At the end of the period, but necessarily after the expiration of a month from the date of the last inventory, copies are destroyed on the basis of an act on their write-off drawn up by the commission

. Generalization and systematization of audit materials

To systematize detected violations, auditors can use various signs

By type of financial and economic transactions. By cash. By salary. By calculations

According to the level of responsibility of officials. Disciplinary. Administrative. Criminal - suspended and with imprisonment.

According to the amount of damage caused. Insignificant. On a large scale. On a particularly large scale

The following documents can be used to summarize the audit results:

Cumulative statements (inventories) - compiled at the end of the documentary audit to summarize the violations identified during the audit

Work logs (diaries) - used to record violations as they are discovered

One-time acts - organize the state of the audited organization on a certain date (acts of inventory of assets and valuables stored in the cash register)

Interim acts - are drawn up during a documentary audit in the event of detection of violations punishable by criminal law. Interim acts are signed by auditors, MOL, officials of the audited organization who take part in the audit. For such violations, the MOL must provide an explanation. Interim acts are submitted to law enforcement agencies along with the following documents: Statement of identified violations. Interim act. Original documents confirming actual thefts and abuses. Explanations of the perpetrators. Auditor's conclusions on the received objects

Special certificates are drawn up based on the results of an inspection of a separate area of ​​financial and economic activity. The certificates are signed by the auditor who conducted the inspection and the official responsible for the area being inspected.

Audit report - which reflects identified and documented violations and abuses

. Drawing up an act based on the results of the audit (inspection)

An audit report is a document that reflects identified and documented violations and abuses. For each identified violation, the audit report reflects:

Object of violation

Name and position of the offender

Time of violation

Method of violation

What caused the violation

Amount of damage caused

The audit report is drawn up in at least 2 copies and signed by the head of the audit team, as well as the head and chief accountant of the audited organization

At the same time, the leader and Chief Accountant can familiarize themselves with the contents of the act within 5 working days

If they have justified objections or comments on the acts, they must make an appropriate note before their signature and submit written objections to the head of the audit group

The head of the audit group checks the validity of the comments within 5 working days and gives a written opinion on them. 1 copy - for the audited organization, 2 - attached to the audit material. If officials refuse to sign and receive the audit report, then the head of the audit group makes a corresponding note in the act and sends the audit report by mail

At the same time, a receipt from the post office confirming the fact of sending the act is attached to the audit materials

. The procedure for implementing the audit results

The audit materials, signed by the audited organization, are transferred to the head of the control and audit body for review and approval within 3 working days.

The head of the audit body, within 10 calendar days, gets acquainted with the audit materials and determines the procedure for their implementation

Based on the results of the audit, a submission may be sent to the audited organization with a requirement to eliminate the identified violations

If misuse of budget funds was discovered during the audit, then the necessary materials are sent to the FC bodies

If the audit was carried out on behalf of law enforcement agencies, then all materials are sent to these bodies, and their copies remain in the files of the audit body

50. Public Chamber of the Russian Federation: formation procedure, goals, objectives, functions

Federal Law "On the Public Chamber"

The Public Chamber is called upon to ensure that the socially significant interests of citizens of the Russian Federation are agreed upon, public associations, government bodies and local self-government to solve the most important issues economic development, social development, national security, as well as the protection of the rights and freedoms of citizens of the Russian Federation. The Public Chamber is formed of 126 people, the term of office is 2 calendar years from the date of the first meeting. 42 candidates are personally approved by the Presidents for special merits in the field of science and sports

They approve 42 candidates from among representatives of all-Russian public associations. 84 people are approved from among regional and interregional associations

Members of the public chamber at the first plenary meeting elect the council of the public chamber and the secretary

The Public Chamber can form commissions and working groups

The commission may include only members of the public chamber, and working groups may include members of the public chamber and other citizens involved in work in the public chamber

Forms of work of the public chamber:

Plenary meeting - at least 2 times a year

An extraordinary meeting may be held by decision of the Council of the Public Chamber

Meeting of the Council of the Public Chamber

Meeting of commissions and working groups - to consider specific issues

Rights of the Public Chamber:

Conduct a public hearing important issues

Give opinions on violations of the legislation of the Russian Federation to federal executive authorities, executive authorities of a constituent entity of the federation, local self-government

Conduct an examination of draft legislative acts of the government of the Russian Federation, federal executive authorities, as well as local self-government

Receive heads of federal executive authorities, executive authorities of constituent entities, local self-government to participate in plenary sessions of the Public Chamber

Send members of the public chamber to participate in the work of committees, commissions, the State Duma, the Federation Council, as well as in meetings of collegial executive bodies

Decisions and conclusions made by the Public Chamber are advisory in nature. The activities of the public chamber are financed by the FB. The Public Chamber annually prepares a report on the state of civil society and publishes it in a periodical and on the official website

. Independent departmental control (audit)

Audit - business activity for independent verification of accounting and financial statements of organizations and individual entrepreneurs

Reliability is the degree of accuracy of financial financial institution data, which allows the user of this reporting, based on its data, to draw correct conclusions about the results of economic activities, financial and property status of the audited entities and make informed decisions based on these conclusions. The audit is carried out in accordance with the Federal Law "On Auditing Activities", other Federal Laws and regulations on auditing activities, issued in accordance with the law

The audit does not replace state control over the reliability of financial reporting, carried out in accordance with the legislation of the Russian Federation by authorized government bodies

Statutory audit - an annual mandatory audit of the accounting and financial reporting of an organization or individual entrepreneur

Organizational and legal form of an economic entity - JSC

Kind of activity:

Credit

Insurance and mutual insurance companies

Commodity and stock exchanges

Investment funds

State WBFs

Funds whose sources of funds are voluntary contributions from legal entities and individuals

Form of ownership: State unitary. Municipal unitary

Financial indicators of the activity of an economic entity: The volume of revenue from the sale of products for the year is more than 500,000 minimum wages. The amount of the BB asset at the end of the year is more than 200,000 minimum wages

Statutory audits are carried out by audit organizations. When conducting a mandatory audit, in organizations in which the share of state property or property of a constituent entity of the Russian Federation is at least 25%, the conclusion of contracts for the provision of audit services should be carried out based on the results of placing an order for the provision of audit services

External - carried out by an external auditor. Internal - the business of the economic entity itself. No regulatory framework. Organizations can create internal audit services or assign this function to someone to ensure the control function of management:

Financial controls

Cost control

UA, UA for control of material and financial flows

Inventory

The list of tasks is determined by the enterprise itself depending on the need

Internal audit:

Operational audit

Managerial

Controlling service

The goals and objectives of internal and external audit are different; they do not overlap. External audit evaluates internal audit. There are no other intersection points

Depending on the purpose:. Audit of reporting. Audit for compliance with requirements. Audit of financial and economic activities - services for analyzing financial and economic activities, economic analysis

Independent. State - the main subject of the joint venture - through the legislative branch, FC, Federal Tax Service, Ministry of Finance, the control and audit apparatus of the president - through the executive branch

Mandatory.Initiative

home » How to earn » Control and audit definition of control. Abstract: Control and audit. Generalization and systematization of audit materials