LECTURE No. 6. The essence and concept of revision

1. The concept, purpose and objectives of the audit

The most profound method of financial control is an audit. The audit is a system of mandatory control actions for documentary and factual verification of the legality and validity of the economic and financial operations of the organization committed in the audited period.

Purpose of the audit - exercising control over compliance with the legislation of the Russian Federation in the implementation of economic and financial transactions by organizations, their validity, the availability and movement of property, the use of material and labor resources in accordance with approved norms, standards and estimates. Basic audit task is to check the financial and economic activities of the organization in the following areas:

1) compliance of the activities carried out with the constituent documents;

2) the validity of the calculations of estimated appointments;

3) execution of cost estimates;

4) use of budgetary funds for their intended purpose;

5) ensuring the safety of funds and material assets;

6) the validity of the formation and spending of state extra-budgetary funds;

7) observance of financial discipline and the correctness of accounting and reporting;

8) validity of operations with cash and securities, settlement and credit operations;

9) transactions with fixed assets and intangible assets;

10) completeness and timeliness of settlements with the budget and off-budget funds;

11) operations related to investments;

12) payroll settlements and other settlements with individuals;

13) the validity of the incurred costs associated with current activities and capital expenditures;

14) formation of financial results and their distribution.

The audit of spending and receipt of federal budget funds, the use of extra-budgetary funds, income from property is carried out both in a planned and unplanned manner. The audit of organizations of any form of ownership according to the requirements of law enforcement agencies is carried out in accordance with the established procedure in accordance with the current legislation. Significant audit issues are specified in the program or the list of key issues.

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

Before the start of the audit, the head of the audit group acquaints its participants with the content of the audit program and distributes issues and areas of work among its performers.

Before starting the audit, the head of the audited organization should present a certificate of the right to conduct an audit, introduce the participants in the audit and draw up a work plan. Based on the audit program, they determine the need for and the possibility of applying certain audit actions, techniques and methods for obtaining information, analytical procedures, and the volume of data samples from the audited population.

The head of the audited organization is obliged to create appropriate conditions for the audit, provide premises, office equipment, communication services, and provide typewritten works. The results of the audit are documented in an act signed by the head of the audit group, the head and chief accountant of the audited organization.

2. Audit as a control tool

Audit - this is a complete survey of the financial and economic activities of an economic entity in order to verify its legality, correctness, expediency and effectiveness.

Depending on the object, there are complete, partial, thematic and complex revisions. However, they can be planned and unscheduled. According to the degree of data coverage in the audit process, continuous audits are carried out, when all documents and material assets are controlled, and selective ones, the essence of which is to control part of the documents.

According to the nature of the material on the basis of which audits are made, they are divided into documentary (verifying the authenticity of reporting documents and records in accounting registers) and actual (checking the availability of funds and material assets). The most common and progressive are complex audits, including all areas and aspects of the activity of the audited enterprise.

Audits are 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, the Central Bank of the Russian Federation, audit services).

Financial and economic control in the main link of firms and enterprises is carried out by conducting audits, thematic, selective, continuous and control checks using certain techniques. The set of organizational, methodological and technical methods used in the audit through procedures forms the control and audit process. The dynamic process associated with the participation of funds, objects of labor, consists of organizational, technological and final stages, in relation to the control and audit units that are in the structure of the management bodies of the enterprise, departments, ministries, administrations of subjects, cities.

The organizational stage includes the choice of the audit object and the organizational and methodological preparation of the audit. The choice of object depends on the prioritization of the objects of the revision. They can be enterprises that must be subject to a comprehensive audit in accordance with the plan for their implementation (after the inter-audit period), or individual indicators of their activities, an urgent control check of which is caused by non-fulfillment of a contract, state order, unprofitable work, failure to ensure the safety of valuables, etc.

The head of the audit team is an employee of the control and audit service who has a special education and practical experience in audit work. Organizational and methodological preparation of the audit begins with a study of the state of the economy of the object of the audit.

Audit procedure.

To conduct an 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. Also, the head of the control and audit body determines the timing of the audit, the composition of the audit group and its leader, taking into account the audit control tasks arising from the audit. Terms should not exceed 45 calendar days. If necessary, it is possible to extend the audit period in agreement with the head of the control and audit body. Audit checklists are defined by a program or a checklist of key issues.

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

3. Organization of the audit

Audits of the financial and economic activities of bodies and institutions can be non-departmental, departmental, on-farm, scheduled and unscheduled, comprehensive, non-complex and thematic, continuous, selective and combined. Audits are carried out in accordance with the work plans of the control and audit bodies and ministries according to motivated resolutions, requirements of the audit bodies.

An audit of the receipts and expenditures of budgetary and extrabudgetary funds of state authorities of the constituent entities of the Russian Federation and local governments and income from property owned by them is carried out at the request of these bodies in the prescribed manner with reimbursement of the costs of such an audit by the relevant state authority of the constituent entity of the Russian Federation or a body local government.

Employees of the control and audit body must have permanent service certificates of the established form.

Employees of the control and audit body who permanently reside and perform their official duties outside the location of this body, in exceptional cases (significant remoteness, adverse weather conditions, etc.), in agreement with the body that requested to conduct an audit, are allowed to conduct it according to their official certificates with subsequent registration in the prescribed manner. Specific audit issues are defined by the program or the list of major audit issues.

The audit program consists of a topic, a period that the audit should cover, a list of the main objects and issues to be audited, and is approved by the head of the control and audit body. At the request of the head of the audit group (controller-auditor), if facts of abuse or damage to property are revealed, the head of the audited organization, in accordance with the current legislation of the Russian Federation, is obliged to organize an inventory of funds and material assets. The date and sites (volume) of the inventory are set by the head of the audit group (controller-auditor) in agreement with the head of the audited organization. The auditors appointed by the head of the audit group are included in the inventory commission and control its work.

Auditors take measures to ensure that financially responsible persons are present during the inventory of the values ​​entrusted to them, control measurements of work performed, control launches of raw materials and materials into production, taking samples and samples for research, as well as other similar actions aimed at verifying the activities of financially responsible persons.

In the absence or neglect of accounting in the audited organization, the head of the audit group (controller-auditor) draws up an appropriate act about this and reports to the head of the control and audit body. The head of the auditing body sends to the head of the audited organization and (or) to a higher organization or to the body exercising general management of the activities of the audited organization, a written order to restore accounting in the audited organization.

4. Reasons and frequency of the audit

The state uses and manages more resources and funds than those that are mobilized in its budget. Therefore, it must have a legal framework and an appropriate mechanism to ensure the targeted and effective use of all the means belonging to it and control over how this is done.

The state cannot be indifferent to how business is conducted at enterprises and organizations of non-state ownership. Consequently, the state should have such forms of financial control that would effectively control enterprises of all forms of ownership.

Audits of the financial and economic activities of bodies and institutions subordinate to the Ministry of Justice of Russia should be carried out at least once a year (Decree of the President of the Russian Federation of July 25.07, 1996 No. 1095 (as amended on July 25.07.2000, 18.07.2001, July XNUMX, XNUMX)) .

If necessary, extraordinary audits or checks on individual issues may be carried out.

Audits are carried out in accordance with the work plans of the ministry, approved by the leadership of the ministry, as a rule, no more than within a month. Extension of the audit period is allowed with the permission of the person who appointed it. Audits are carried out by the Ministry of Justice of the Russian Federation and are appointed in each individual case by the head of the ministry or his first deputy, indicating the timing.

An audit of the receipt and expenditure of federal budget funds, the use of extra-budgetary funds, income from federal property in federal executive bodies, state authorities of the subjects of the Russian Federation, local governments and organizations of any form of ownership, is carried out both on a planned and unscheduled basis. okay. The audit of organizations of any form of ownership in accordance with motivated resolutions, the requirements of law enforcement agencies is carried out in accordance with the established procedure in accordance with the current legislation of the Russian Federation.

An audit of the receipts and expenditures of budgetary and extrabudgetary funds of state authorities of the constituent entities of the Russian Federation and local governments and income from property owned by them is carried out at the request of these bodies in the prescribed manner with reimbursement of the costs of such an audit by the relevant state authority of the constituent entity of the Russian Federation or a body local government. The basis for the audit is a reasoned resolution, which must have the number, date, topic of the audit, the composition of the audit team with an indication of its leader, the audited period, the name of the audited organization, the full name of the head, the position and signatures of the persons who issued this resolution.

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 by a person authorized by him (hereinafter - the head of the control and audit body), and certified by the seal of the specified body. Employees of the control and audit body must also have permanent service certificates of the established form. The timing of the audit, the composition of the audit group and its head (controller-auditor) are determined by the head of the control and audit body, taking into account the amount of work to be done arising from the specific tasks of the audit and the characteristics of the audited organization, and, as a rule, cannot exceed 45 calendar days.

The extension of the originally established period of the audit is carried out by the head of the control and audit body on the reasoned proposal of the head of the audit group (controller-auditor).

5. Directions of the audit

The organization and production of audits is provided by the department of audit work (Control and Audit Department) of the Ministry of Justice of the Russian Federation. When conducting comprehensive audits of the ministries of justice of the autonomous republics, departments of the territory, the region, the Department of Financial, Economic and Economic Support of the Ministry of Justice of Russia also takes part in checking their financial and economic activities. In some cases, on the basis of an order (instruction) of the minister (first deputy minister), specialists from departments and departments of the ministry, as well as other institutions and bodies of justice, may be involved in the audit.

Audits can be carried out in the following main areas:

1) compliance of the organization's activities with the constituent documents;

2) the validity of the calculations of estimated appointments;

3) execution of cost estimates;

4) use of budgetary funds for their intended purpose;

5) ensuring the safety of funds and material assets;

6) the validity of the formation and spending of state extra-budgetary funds;

7) observance of financial discipline, correctness of accounting and reporting;

8) validity of operations with cash and securities, settlement and credit operations;

9) completeness and timeliness of settlements with the budget and off-budget funds;

10) transactions with fixed assets and intangible assets;

11) operations related to investments;

12) payroll settlements and other settlements with individuals;

13) the validity of the incurred costs associated with current activities and capital expenditures;

14) formation of financial results and their distribution.

In addition to the areas of financial control listed above, the economic activity of the audited enterprise is also checked, i.e., the structure of the enterprise, subordinate institutions and services, the general staff and volume of the total estimate, accounts (budget and current), property of the organization (its size and valuation) are studied .

In order to correctly understand the functioning of the accounting service of the audited organization, as well as the flow of financial information and document flow, the structure of the accounting service, the organization, forms and methods of accounting are studied, how the approved Regulations on the accounting service are implemented, job descriptions of the accounting service specialists, whether control over safety is ensured cash and material assets; whether the accounting policy is formed in accordance with PBU "Enterprise Accounting Policy"; availability of approved cost estimates and grounds for making changes to these estimates, as well as the procedure for the execution of these estimates.

The state of protection of cash at the cash desk, inventory items (inventory and materials) in warehouses, the availability of computer and office equipment, transport (its condition), the availability of internal local regulations and administrative documentation reflecting financial and economic activities (orders on the timing of submission of advance reports; the period for which funds are issued against a report, a list of persons entitled to receive funds for economic needs, powers of attorney, etc.), the status of working hours (checking timesheets).

The audit of economic activity gives the auditor the opportunity to assess the state, size of the audited entity, the state of the internal control system at the enterprise and will allow you to draw up a work plan taking into account the priority areas of the audit. The implementation of the results of the audit consists in the elimination of those violations that were identified during the audit, the discussion of the results of the audit at the enterprise, the transfer of cases to the judicial and investigative authorities.

6. Preparation and planning of the audit

According to the organizational basis, audits are divided into planned and unscheduled. The audit of organizations of any form of ownership in accordance with motivated resolutions, the requirements of law enforcement agencies is carried out in the prescribed manner in accordance with the current legislation of the Russian Federation.

Control and audit bodies develop long-term (for 5 years) and current (for the coming calendar year) plans for audits. When drawing up the plan, it is envisaged that the enterprise is audited at least once a year and that continuity of audits is ensured (each audit covers the period from the end of the previous audit to the balance sheet date in the audited period).

Audit planning is strictly confidential to ensure the surprise of audits.

The audit plans reflect the methods of verification (usually a continuous method is used to verify cash and banking operations and to determine the full amount of damage caused in the identified cases of theft and other violations).

Drawing up an audit plan for a particular enterprise is always preceded by preparatory work, which includes the study of the necessary legislative, regulatory and legal acts, reporting and statistical data, and other available materials characterizing the financial and economic activities of the organization subject to audit. It is also necessary to acquaint the members of the audit group with the information collected about the enterprise, to distribute issues and areas of work among them.

Arriving with an audit at the enterprise, the head of the audit group (controller-auditor) must present to the head of the audited organization a certificate of the right to conduct an audit, familiarize him with the main tasks, introduce the employees involved in the audit, solve organizational and technical issues of the audit and draw up a work plan.

The members of the audit team (controller-auditor), based on the audit plan, determine the need for and the possibility of applying certain audit actions, methods and methods for obtaining information, analytical procedures, the size of the data sample from the audited population, providing a reliable opportunity to collect the required information and evidence. The head of the audited organization is obliged to create the appropriate conditions for the audit.

In the event that the employees of the audited organization refuse to provide the necessary documents or other obstacles arise to conduct an audit, the head of the audit group (controller-auditor), and, if necessary, the head of the control and audit body, reports these facts to the body on behalf of which the audit is being carried out. Based on the audit plan, an audit program is drawn up, and each member of the audit team draws up its work plan.

During the audit, be reviewed and adjusted depending on the identified cases of violations, they are changed regarding audit methods, analytical procedures, sample size for verification, and more, and if accounting is not kept or started at the enterprise, the audit can be generally suspended and resumed after restoration in the audited accounting organization. To systematize the audit materials, the auditors draw up working documents in accordance with the current Instructions and developed methodological recommendations in order to record all violations detected during the audit, then the information from the working documents is transferred to the audit report, which is drawn up in accordance with the previously developed program or audit plan.

7. Main stages and sequence of the audit

The following stages should be distinguished in the audit work:

1) preparatory;

2) conducting an audit;

3) registration of the results of the audit;

4) implementation of audit results;

5) control over the implementation of decisions taken as a result of the audit.

The result of the audit largely depends on its preparation before leaving the site. The preparatory stage of the audit consists in collecting information about the audited entity, i.e., acts of previous audits, memorandums, orders and resolutions based on the results of audits, in general, everything related to this enterprise, are studied. The data of the annual and interim financial statements of the enterprise, tax reporting data (calculations and declarations) are also studied. Based on the information collected, the tasks of the audit are determined, an audit plan is prepared, the head of the audit group conducts familiarization work based on information about the enterprise, and also sets specific audit tasks for the members of the audit group.

Upon arrival at the enterprise and presentation to the head of the enterprise of an order or instruction to conduct an audit, they proceed directly to the stage of the audit. They conduct an inspection of the enterprise, inspect the premises, workshops, services of the management apparatus, departments and places of storage of goods and materials, access roads, conduct an inventory of the cash desk, study primary documents, consolidated registers, statements of synthetic and analytical accounting, collect explanations and certificates from employees, if any necessary, carry out an inventory of settlements with debtors and creditors, suppliers and buyers (send notices to enterprises with a request to report on the status of settlements or existing claims against the audited enterprise).

If accounting has been started at the enterprise, the head of the audit group gives the task to restore accounting. During the audit, in order to systematize the materials, the auditors draw up working documents, which reflect all the detected facts of violations. The results of the audit are documented in an act (in accordance with the current instructions and in accordance with the audit plan or program). The act indicates information about the organization and auditors, the results of previous audits and the facts of the implementation of decisions on these audits, indicate the methods and methods used during the audit, methods for conducting an inventory, the results of audits in the areas of audit, the amount of damage caused.

Already during the audit, the auditor must take measures to eliminate the identified violations, as well as raise the question of the extent of responsibility of the perpetrators. In case of minor violations, the results of the audit can be implemented immediately after the end of the audit, as reported in the appendix to the audit act. And if facts of theft on a large scale are revealed, an interim act is drawn up and submitted to the investigating authorities. Based on the results of the audit, conclusions and proposals for the elimination of shortcomings are drawn up, which are presented to the head of the organization. He reviews the findings and decides on the elimination of deficiencies. In the future, the implementation of these decisions should be monitored.

The control and audit bodies ensure control over the implementation of decisions taken as a result of the audit, and, if necessary, take other measures provided for by the legislation of the Russian Federation to eliminate the identified violations and compensate for the damage caused, as well as systematically study and summarize audit materials and, on the basis of this, make proposals for improvement of the system of state financial control, additions, changes, revision of legislative and other regulatory legal acts in force in the Russian Federation.

8. Revision documentation

The audit materials consist of an audit report and properly executed annexes to it, to which there are links in the audit report (documents, copies of documents, summary certificates, explanations of officials and financially responsible persons, etc.).

The audit report is the result of the painstaking work of a group of auditors and an official document for making decisions on the audit, up to the initiation of a criminal case. Entries in the act must be stated on the basis of verified facts arising from the available documents, materials of cross-checks, inventories and other data.

Acts must contain introductory, descriptive and effective parts.

The introductory part reads as follows:

1) the full name of the institution in which the audit is carried out, its legal form and address;

2) the names of the officials of the audited institution participating in the audit, responsible for accounting and reporting;

3) the basis for the audit, its type, motives for its implementation;

4) the time of the previous audit, the period for which the audit is carried out, and issues to be clarified;

5) dates of beginning and end of audits, positions and names of officials conducting the audit.

The descriptive part is as follows:

1) specific facts and actions indicating a violation of the accounting procedure, reporting, use of budgetary funds and extra-budgetary funds, tax legislation, etc.;

2) each fact of violations is indicated in the act independently, indicating the time of its commission, valuation, accounting entries made and with links to the relevant primary documents;

3) when indicating the facts of violations, a reference should be given to the violated legislative and regulatory acts, indicating their specific articles and paragraphs.

At the same time, it must be borne in mind that the regulatory documents of ministries and departments come into force only after they are registered with the Ministry of Justice of Russia. In the effective part of the act, the revealed facts of violations are summarized in the form of conclusions and proposals are made for their elimination.

The data of the intermediate acts are included in the summary act in a summary and only if there are violations identified. Intermediate acts are signed by the auditors and relevant officials responsible for the safety of monetary and material assets. For the sake of brevity, the act should not be cluttered with detailed information (tables of numerical data identified during the verification process). In this case, it is enough to give 1-2 examples in the act and the overall result, and attach a detailed list of violations to the act signed by the auditor and the chief accountant of the institution.

Before signing the act, the auditor acquaints the management of the institution and employees of the accounting department with its contents and, if there are reasonable objections, makes corrections to the act before signing it.

For all violations, it is necessary to demand an explanation from the head, authorized and guilty persons during the audit or, if necessary, within 3 days after signing the act, which is recorded in the act before signatures.

The audit report is drawn up in two copies signed by the auditor, the head of the institution and the chief accountant.

If there are objections or explanations on the act, the signatories make a reservation about this before signing and submit written objections or explanations within 10 days from the date of signing the act.

In cases where the measures taken during the audit do not ensure the complete elimination of all identified violations, the auditor develops a draft order to eliminate the identified violations and submits it for consideration to the management that appointed the audit.

9. Conclusions and proposals on audit materials

Audit materials are submitted to the head of the audit body no later than 3 working days after signing it in the audited organization. On the last page of the audit report, the head of the control and audit body or a person authorized by him makes a note: "Materials of the audit are accepted", the date is indicated and a signature is put.

Based on the results of the audit, the head of the audit team prepares conclusions and makes recommendations or proposals.

Conclusions should be based on the facts found during the audit and specified in the audit certificate, and recommendations should follow from these conclusions. The conclusions reveal the causes and consequences of the facts of violations and abuses.

Conclusions must be drawn up competently and logically, systematizing the collected materials on the enterprise. They should be grouped into the following areas:

1) related to bringing to criminal responsibility;

2) associated with the recovery from the guilty persons without being held accountable.

Obscure, fuzzy, careless, ambiguously interpreted wordings and incorrect terms are not allowed. Also, one should not draw personal conclusions, comments to the head and specialists of the audited enterprise. Proposals should disclose measures to eliminate the identified deficiencies, clearly and specifically indicate what should be done and in what way, who is responsible for the implementation of these measures and what are the deadlines for their implementation. Conclusions are submitted to the head of the control and audit bodies, who reviews them and makes decisions to eliminate deficiencies.

Within a period of not more than 10 calendar days, the head of the control and audit body, based on the submitted audit materials, determines the procedure for the implementation of audit materials.

Based on the results of the audit, on the basis of the conclusions and proposals given in the audit report, the head of the control and audit body sends a submission to the head of the audited organization for taking measures to suppress the violations identified, compensate for the damage caused to the state and bring the perpetrators to justice.

The results of the audit are summarized and reported in writing to the leadership of the Ministry of Finance of the Russian Federation along with proposals for taking measures aimed at eliminating the identified violations and compensating for the identified damage. The results of the audit by the head of the control and audit body, if necessary, are reported to a higher organization or to the body exercising general management of the activities of the audited organization for taking action.

In addition, the head of the control and auditing body shall submit audit materials on the targeted use of federal budget funds in the prescribed manner to the federal treasury bodies for organizing work on the implementation of these materials.

The materials of the audit on the issues of the targeted use of federal budget funds are transferred in the prescribed manner to the Federal Treasury to organize work on the implementation of these materials, and in case of serious violations they can be sent to the investigating authorities.

The control and audit body ensures control over the implementation of the audit materials and, if necessary, takes other measures provided for by the legislation of the Russian Federation to eliminate the identified violations and compensate for the damage caused. The control and audit body systematically studies and summarizes audit materials and, on the basis of this, if necessary, makes proposals for improving the system of state financial control, additions, changes, and revisions of legislative and other regulatory legal acts in force in the Russian Federation.

10. Implementation of audit results

Based on the submitted audit materials, the head of the control and audit body determines the procedure for the implementation of audit materials within a period of not more than 10 calendar days.

Based on the results of the audit, the head of the control and audit body sends a submission to the head of the audited organization for taking measures to suppress the violations identified, compensate for the damage caused to the state and bring the perpetrators to justice.

The results of the audit conducted in accordance with the Plan of the main issues of economic and control work of the Ministry of Finance of the Russian Federation, decisions of the board and orders of the Ministry of Finance of the Russian Federation, instructions of the leadership of the Ministry of Finance of the Russian Federation, are summarized by the Department of State Financial Control and Audit and reported in writing to the leadership of the Ministry of Finance of the Russian Federation along with proposals for taking measures within the competence of the Ministry of Finance of the Russian Federation aimed at eliminating the identified violations and compensating for the identified damage.

The results of the audit carried out in accordance with reasoned resolutions, requirements of law enforcement agencies or at the request of public authorities of the constituent entities of the Russian Federation or local governments in accordance with the Instructions are reported to these bodies by the head of the control and audit body along with proposals for taking measures aimed at eliminating the identified violations and compensating damage. If necessary, audit materials are also sent to these bodies. The materials of the audit carried out according to reasoned decisions, the requirements of law enforcement agencies, are transferred to them in the prescribed manner. At the same time, copies of the audit report, explanations of officials of the audited organization guilty of the violations identified by the audit, and documents confirming these violations must be left in the affairs of the control and audit body.

The law enforcement agencies may also be sent materials of audits carried out without prior motivated decisions issued by them, during which violations of financial discipline, shortages of funds and material assets were revealed, which, in accordance with the current legislation of the Russian Federation, are the basis for the implementation of audit materials in the prescribed manner .

The results of the audit by the head of the control and audit body, if necessary, are reported to a higher organization or to the body exercising general management of the activities of the audited organization for taking action.

The control and audit body ensures control over the implementation of the audit materials and, if necessary, takes other measures provided for by the legislation of the Russian Federation to eliminate the identified violations and compensate for the damage caused. If the organization is subordinate to higher authorities, then the implementation of the results of the audit by the higher authority is carried out in the form of a letter or order sent to the audited enterprise. The letter indicates the shortcomings and measures to eliminate them. The order differs from the letter, it contains the ascertaining and administrative parts. The administrative part contains a mandatory list of orders. The order, if necessary, can be sent to other subordinate organizations. In case of serious violations requiring the imposition of a penalty on the perpetrators, the higher organization issues an order, which consists of a stating part and an order (contains either a disciplinary part or bringing to court). The order is also sent to subordinate organizations.

Higher authorities also organize control over the execution of these decisions in subordinate organizations.

11. Preparatory stage of the audit

The preparation of the audit program and its implementation should be preceded by a preparatory period, during which the participants in the audit are required to study the necessary legislative and other regulatory legal acts, reporting and statistical data, and other available materials characterizing the financial and economic activities of the organization subject to audit. In the process of preliminary study of documents and preparation of an audit (inspection) program, inspectors determine the availability and completeness of the submitted materials of the audited organization (accounting and reporting documents, constituent, registration, planning and other documents). At the same time, original documents that comply with norms and standards are accepted for revision (verification).

Before the start of the audit, the head of the audit group acquaints its participants with the content of the audit program and distributes issues and areas of work among its performers.

The audit program during its implementation, taking into account the study of the necessary documents, reporting and statistical data, other materials characterizing the audited organization, can be changed and supplemented in the prescribed manner.

A preliminary study of the documents of the audited organization is understood as the verification of documents seized or available in the organization in order to resolve the issue of the sufficiency or documentary possibility of conducting the planned audit (verification).

The head of the audit group (controller-auditor) must present to the head of the audited organization a certificate of the right to conduct an audit, familiarize him with the main tasks, introduce the employees involved in the audit, solve organizational and technical issues of the audit and draw up a work plan.

Based on the preparatory work, the head of the working group provides a package of documents with a list of them, and, if necessary, an analytical note, an audit program, a rationale for the scope of work and the number of required specialists, consultants, and experts of the audit group.

When agreeing on the audit (inspection) program, the issues related to the competence of the control and audit body, the circle of officials and materially responsible persons of the audited organization, whose presence is necessary during the audit (inspection), as well as specialists (experts) from other departments and organizations, involvement which is necessary for conducting inspections and examinations, giving opinions on issues that are not within the competence of the control and audit bodies.

The head of the audited organization is obliged to create appropriate conditions for the audit group members (controller-auditor) to conduct an audit - to provide the necessary premises, office equipment, communication services, stationery, provide typewritten work, etc.

The reliability of financial and economic operations is established by arithmetic, expert, formal, logical, legal, economic, cross-checking of documents, control comparison, comparison, etc.

The reliability of business transactions reflected in primary documents, if necessary, can be established by conducting cross-checks of documents.

In the event of an unsatisfactory state of accounting in the audited organization or the absence of the necessary documents, the management of the control and audit body has the right to accept and send materials to the law enforcement agency for taking action against the officials responsible for accounting, as well as a reasoned decision to suspend the audit (inspection) until the full restoration of accounting.

12. Rights and obligations of the audit commission

Most of the powers of regulatory authorities are of a typical nature:

1) carry out minimization;

2) have access to the objects of control and examine them;

3) request and receive documents, materials and information necessary for control;

4) call officials and other citizens, receive explanations from them, use the assistance of specialists, give orders to eliminate violations;

5) suspend the license, suspend the operation of the facility or its parts, prohibit the sale of goods (products) or the provision of services;

6) take measures to bring the perpetrators of the offense to account established by law. The powers of the controlling body (organization) are an integral part of the legal mechanism for exercising control. The control mechanism includes a system of measures that allow regulatory authorities to:

1) receive the necessary information about persons and organizations engaged in controlled activities, about the activity itself and its results;

2) identify deviations from the established rules and requirements regarding subjects, the procedure for implementation and results of activities;

3) take measures to prevent violations of these rules and requirements, restore violated rights and satisfy the legitimate interests of individuals, organizations, the state, when they have been harmed by unlawful actions;

4) take measures to bring to justice persons and organizations guilty of violations of established rules and requirements.

Each regulatory body performs certain functions and for this is endowed with rights and obligations, an exhaustive list of which is usually contained in the regulatory act regulating its activities. Such regulatory acts include codes (Tax Code of the Russian Federation, Customs Code of the Russian Federation, etc.), federal laws (Law of the Russian Federation of April 18.04.1991, 1026 No. 1-XNUMX "On the Police", etc.), as well as regulatory acts of executive authorities .

When organizing and conducting an audit, one should be guided by the Constitution of the Russian Federation, federal laws, decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation, orders, instructions and other regulatory legal acts. By the nature of the material, the audits are divided into documentary and actual (checking the availability of funds and material assets).

The most common and progressive are complex audits, including all areas and aspects of the activity of the audited enterprise.

Audits are 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, the Central Bank of the Russian Federation, audit services).

Auditors have the following powers:

1) independently determine the forms and methods of control;

2) check in full the documentation related to financial and economic activities, as well as the actual availability of any property included in this documentation;

3) receive explanations from officials of the audited object in oral and written form on issues arising during the audit.

Auditors are required to:

1) carry out verification in accordance with the legislation of the Russian Federation;

2) provide, at the request of the audited entity, the necessary information on the requirements of the legislation of the Russian Federation regarding the conduct of an audit, as well as on the regulatory acts of the Russian Federation on which the comments and conclusions are based;

3) within the period agreed with the head of the control and audit body, transfer the audit report;

4) ensure the safety of documents obtained during the audit, not to disclose their content.

13. Audit of funds and transactions with them

The audit of cash and transactions with them involves checking the procedure for conducting cash transactions.

The audit of the cash desk is carried out by the auditor in the presence of the person who is entrusted with keeping the cash desk, and the chief accountant or his deputy immediately after presenting the authority to conduct the audit. At the time of the audit, all cash transactions are stopped. In the process of verification, the financially responsible person at the cash desk is obliged to draw up a report on the operations of the cash desk for the current day, withdraw the balance of money from the cash book on the day of the audit and on the last report, give a receipt that all incoming and outgoing cash documents are included in the report and by the time of the audit of the cash desk There is no money that has not been credited and not written off as an expense.

It is necessary to check the availability of written agreements on liability with persons who maintain cash desks, as well as with persons who, by orders of the heads of institutions serviced by centralized accounting departments, are charged with the obligation to issue wages, temporary disability benefits, bonuses, etc. Cash availability is checked by full recalculation of all money in the cash register. After that, the auditor compares the availability of funds with the balance reflected in the cash book and the cashier's report.

Amounts issued from the cash desk on private receipts are considered shortfalls. In the event of a surplus or shortage of money in the cash register, the auditor must establish the cause of their occurrence. For these purposes, the person responsible for maintaining the cash desk is obliged to give explanations, and the auditor must check the accuracy of the explanations. An incoming cash order is drawn up for the discovered surplus of funds, which is entered in the cash book, and the surplus is transferred to the budget revenue. If during the audit a shortage of cash is detected, measures must be taken to recover it.

After checking the cash, forms of documents of strict accountability are checked (forms of work books, inserts for work books, receipt books of bailiffs) and securities (paid coupons for gasoline and oil, food, etc., paid vouchers to rest homes, sanatoriums, camp sites received notifications for postal orders, postage stamps and state duty stamps, etc.).

The results of the audit of the cash desk are drawn up in a separate act. One copy of the act is handed over to the chief accountant or deputy head of the audited institution.

When auditing cash transactions, one should be guided by the Procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of Russia dated September 22.09.1993, 40 No. 26 (as amended on February 1996, XNUMX).

When checking compliance with cash discipline, it is necessary to identify settlements through the cash desk for transactions that must be paid by bank transfer, by using cash registers, cases of using money for other than its intended purpose, untimely return of unused funds to the bank, excess cash balances in the cash desk for certain days and in average per month of established limits, the correctness of spending the proceeds received at the cash desk. When checking the completeness of posting money received from a serviced bank from organizations, it is necessary to compare entries in the cash book with entries in bank statements and check stubs, cash receipt orders. In cases of corrections, erasures, it is necessary to reconcile the entries in the bank statements with the original entries in the personal accounts kept in the serviced bank.

Incoming and outgoing cash documents should be checked in a continuous manner in order to identify:

1) cases of theft of funds;

2) their illegal and inappropriate use;

3) violations of the correct execution of documents.

Author: Ivanova E.L.

<< Back: Control in accounting (Assessment of the accounting system. Control during sales planning. Control over the implementation of sales plans. Methods for checking the accounting of production costs. Checking the accounting of intangible assets. Internal control and a system of measures to limit the risk of business activities)

>> Forward: Audit activities (The essence and objectives of the audit. Contract in auditing activities. Statutory audit. Fundamental principles of auditing. Functions of management audit within the framework of marketing management. The concept of auditing activities. Audit risk, its relationship with the information base and materiality. Contents of preliminary audit planning. Preparation of a general plan and audit programs. Documentation of the audit. Financial control system and internal audit. Actions of the auditor when identifying facts of non-compliance by the audited organization with legislative and regulatory acts. Internal audit in the organization's management system. Audit of settlements with suppliers, contractors, debtors and creditors. Internal audit of the bank's activities)

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