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Table of contents

1. The concept and essence of control (History of the formation and development of control and audit. The essence, role and functions of control in management. Types of control. Subject area of ​​inspections. The role and functions of control in economic management. Characteristics of effective control. Legal regulation of control at the present stage)
2. External and internal control (The relationship and differences between external and internal control. The relationship between internal management control and audit. The main tasks and directions of external financial control. Preparation and planning of external control. The procedure for carrying out control activities. Organization during control activities. The procedure for recording the results of control activities. Methods and sources of obtaining knowledge about the activities of an economic entity. Stages of internal control. Principles of the internal control system. Components of the internal control system. Classification of the internal control system. Goals and organization of internal control. Procedure for checking estimates (budgets), cost centers, responsibility and budgeting. Internal financial control and internal accounting of commercial organizations (enterprises))
3. Financial control (The concept of financial control. Functions of financial control. Components of financial control. Main tasks and directions of internal financial control. Control over financial investments. Basic requirements for the organization of intra-company financial control. Types and system of financial control supervisory bodies. Principles of organizing financial control and its classification. Organization and tasks of financial control in the Russian Federation. Classification of financial control)
4. Types of analytical procedures
5. 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)
6. The essence and concept of audit (Concept, purpose and objectives of the audit. Audit as a control tool. Organization of the audit. Grounds and frequency of the audit. Directions of the audit. Preparation and planning of the audit. Main stages and sequence of the audit. Documentation of the audit. Conclusions and proposals based on the audit materials. Implementation audit results. Preparatory stage of the audit. Rights and responsibilities of the audit commission. Audit of funds and transactions with them)
7. 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)
8. Control over payments (Control over settlements with other debtors and creditors. Control over settlements for wages. Control over settlements for joint activities. Control over settlements with the budget and extra-budgetary income. Checking the accounting of fixed assets. Control of transactions for the receipt, disposal and depreciation of fixed assets. Control over accounting of inventory. Control over external settlement operations. Organization of audit work at facilities of different organizational and legal forms and forms of ownership. Control over transactions with imprest amounts. Control of cash transactions. Control and audit of settlement and credit transactions)

LECTURE No. 1. The concept and essence of control

1. The history of the formation and development of control and audit

Ever since the publication of the Supreme Manifesto on January 28, 1811, control (namely state control) appeared in Russia as a separate, independent establishment within the state administration. However, in fact, institutions with state control functions in the country appeared much earlier.

In the XV century. state yards appeared, which became the beginning of a system of centralized government. At that time, the so-called orders were in charge of the monetary treasury - services that controlled state revenues and played the role of an intermediary between the supreme power of the king and local government. This system continued until the end of the XNUMXth century.

In 1654, the Counting Order appeared, which acted to check and distribute regimental pay during the war. At this time, the income and expense books for 1653-1663 are delivered to him. And also the Counting Order is entrusted with the obligation to audit the "Big Treasury" for 50 years. Such orders were established not only in the capital, but also in different territories. It is important to note that the Accounting Order received from all over the state sums from those allocated for various departments and arrears of previous years. However, this system turned out to be very confusing and complex.

Then the so-called Near Chancellery appeared, which to a certain extent can be recognized as a control institution. It was established in 1699 by Peter I. It was supposed to be delivered to it “from all orders for all weeks, a statement of what, where, what in the parish, in expenditure and who should keep what for what, so that he, the Great Sovereign, those matters have always been known" [1].

Instead of the previous orders, Peter I created 12 collegiums, of which half were of a financial and economic nature. The most important of them were three: the Chamber Collegium, which was in charge of state revenues and property; the Collegium of Staff, which was in charge of public expenditures; and the Revision Board, which oversaw the execution of income and expenditure estimates. And the Senate became the supreme body of control and revision at that time. In addition to this, the state was divided into 45 provinces, and governors were placed at the head of each. The incoming fees were accepted by the treasurer, who kept them in a special zemstvo treasury and issued them according to appropriations.

The creation of the Senate was primarily of a control nature. And in order to carry out these duties, he demanded from the provinces genuine income and expenditure reports. But for the first time it was not possible to verify this reporting, since the audit case seemed very difficult because of its novelty and the disorder of the reporting itself.

As a result, on February 12, 1712, by decree, this case was transferred to the Ober-Commissar of the Senate Chancellery, Prince Vadbolsky. The case was handed over with precise instructions on the production of revisions. And also it was necessary for him to observe whether "unwritten articles" come across in the credit and expense books. However, the "Wadball activity" lasted only about a year and was not successful.

In 1718, the Revision Board was established to "account all state revenues and expenditures." But later the position of the abnormality of this audit institution became clear, since the reporting had to be delivered, as before, both to the Senate and to the Audit Collegium.

Therefore, on January 12, 1722, it was decided by decree to subordinate the Revision Board to the Senate, which was then renamed the Revision Office of the Senate and in this form received instructions for its actions, which represented the first experience of a systematic presentation of the duties of state control and revision.

The instruction sets the principle of legality, i.e., the legal basis for operations for their production, as the main audit requirement for all operations of managers of treasury funds. But the audit work did not advance, since the main causes of stagnation were not removed - the imperfection of local accounting and reporting and the insufficient number of personnel of audit institutions.

It is possible to single out the era of the reign of Empress Elizabeth Petrovna. Despite considerable attention to the external favorable state of public finances, expenditures and revenues did not lend themselves to even approximate accounting.

A new attempt to improve the audit case is being established. In 1775, the "Institution for the Administration of the Provinces of the All-Russian Empire" was published, which established state chambers, their duty included the function of auditing the accounts of provincial institutions.

In fact, the state chambers performed the functions of local representations of financial authorities. There is an establishment of the states of the corresponding officials. The provinces are subdivided into counties.

Each county has its own county treasurer - a financial official of the lowest degree. The term of appointment for this position is 3 years. Both accounting and reporting were streamlined at the same time, which contributed to the preparation of a more realistic budget.

On December 31, 1779, the Accounts Revision Expedition was created - the central institution of control. Its function is to compare money and accounts. With the creation of the Expedition, the need for the Auditing Board disappeared. In 1781 the Collegium was abolished.

By the end of the XIX century. thanks to the reformist efforts of domestic patriotic statesmen, a very extensive system of provincial control chambers was formed in Russia (61 chambers with about 4500 members). In total, about 8500 people were involved in state control of that period.

And what is characteristic: the control institutions were not subordinate to the administration of the provinces and other local authorities, and in the event of detection of theft, embezzlement or other criminal acts, the state control authorities initiated the issue of bringing the perpetrators to trial and themselves determined the amount of losses for which the administrative department was obliged bring a claim against the accused in criminal court [2].

The history of the development and formation of control bodies can be visualized in the table.

Table 1.

Development of control bodies

Control - this is a system of monitoring and checking the compliance of the process of functioning of a managed object with the adopted management decisions, determining the results of management actions on a managed object and deviations made during the implementation of these decisions.

There are more than 260 federal laws, decrees, and resolutions in the country that regulate control and supervisory activities. The transition to a market economy requires new approaches to management. Enterprises and firms are granted the right to act independently in accordance with the accepted accounting policy and international accounting and reporting standards.

Control at the enterprise (controlling) includes the current collection and processing of information, checking the deviations of the actual performance of the company from the normative or planned ones, and, more importantly, preparing recommendations for decision making.

Control reveals the weaknesses of entrepreneurial activity, allows you to optimally use resources, put reserves into operation, and also avoid bankruptcy and crisis situations. Control at the enterprise is included in the management process, setting goals, developing business plans, budgets, monitoring, operational work, deviations from the intended goals at all stages of the product's life: from its creation to implementation. In modern conditions, when creating new products, organizing work, research and development (R & D), obtaining achievements in science and technology, the role of control will increase.

The concept of "control in management" should be considered in three main aspects:

1) control as a systematic and constructive activity of managers, management bodies, one of their main managerial functions, i.e. control as an activity;

2) control as the final stage of the management process, the basis of which is the feedback mechanism;

3) control as an integral part of the process of making and implementing managerial decisions, continuously participating in this process from its beginning to completion. Along with internal control, intra-company settlement, the creation of measures to limit the risk and security of the company's economic activity, revision is of great importance in the financial and tax sphere in the current situation - as a control tool. Non-payments, delays in wages, tax burden, inflation and economic instability in the country require radical measures on the part of the state that comply with international standards: audits of financial results, document management rules and control of accounting policies. These functions of control and revision in the country reveal firms hiding from tax payments, violations in the use of budgetary allocations. The fullness of the budget and extra-budgetary funds will make it possible to timely issue wages, pensions and scholarships, benefits, improve social assistance, adequately finance health care, education, law enforcement agencies and finance in due measure.

The state controls enterprises of all forms of ownership with the help of effective forms of financial control.

The object of financial control is both the budgetary and tax sphere and the budgetary process, as well as the entire process of financial and economic activity of subjects of market relations. This determines the great role and importance of financial control as the main element of state control and management.

The subjects of state financial control are state bodies and structures of enterprises with state participation, organizations fully or partially financed from the budget, organizations and entrepreneurs in terms of paying taxes to the budget.

3. Types of control

Depending on the subject of control, the following types are distinguished.

State financial control is an integral part of the state structure, one of the most important functions of governing the country, a prerequisite for the normal functioning of the financial and credit system. Its purpose is to control the execution of the state budget and extra-budgetary funds, the organization of money circulation, the use of credit resources, the state of the state internal debt, state reserves, the implementation of financial and tax benefits; as well as control over the timely and complete receipt of all types of state revenues, the use of loans and borrowed funds to cover the state budget deficit, timely financing of social costs, including wages, pensions, scholarships and other social benefits.

Non-state financial control is necessary for the state as information on the performance of all enterprises for decision-making in the field of economy, budget policy and taxation. For this purpose, a new type of control - audit - has been created. The audit is built on the principle of full cost accounting, carried out on the basis of an agreement between an economic entity and an auditor.

The purpose of the audit is to express an opinion on the reliability of financial statements and the compliance of the accounting procedure with the legislation of the Russian Federation.

Depending on who conducts the audit, the audit is divided into internal and external.

Internal audit is carried out by the internal audit service and is aimed at improving the efficiency of management decisions on the economical and rational use of enterprise resources in order to maximize profits and profitability.

External audit carried out by specialized audit firms. The main objective of this type of audit is 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.

К non-state control includes control by commercial banks, which, in accordance with applicable law, are required to monitor compliance by customers with the state-established procedure for conducting settlement and cash transactions and currency legislation.

In the case of a loan, control the solvency and liquidity of the client for a greater likelihood of repaying the loan with interest due on time. Such control by banks is an important element of credit risk management.

Public financial control is carried out by non-governmental organizations and individuals on the basis of voluntariness and gratuitousness. Public financial control can be attributed to control by trade unions. Trade union organizations exercise control only indirectly, monitoring compliance with labor legislation, working conditions and wages at enterprises of various forms of ownership.

on-farm control is carried out by the financial and economic services of enterprises (accounting, financial departments, etc.). In the course of this type of control, issues related to the payment of taxes to the budget and tax planning can be checked using the allocated budget funds.

Legal control is carried out by law enforcement agencies in the form of audits, forensic accounting expertise.

civilian control is carried out by individuals when they are taxed by tax authorities, when compiling and submitting tax returns, as well as when receiving funds from the budget (wages, pensions, benefits, etc.).

4. Subject area of ​​inspections

The safety of budget money, their rational and targeted use is the main task facing state regulatory bodies. Therefore, budgetary control is the main part of financial and economic control and represents the activities carried out by state bodies to verify the legality, expediency and efficiency of the use of monetary resources of the Russian Federation.

The tasks of budgetary control include:

1) ensuring the correctness of the preparation and execution of the budget;

2) compliance with tax and budget legislation;

3) control over the correctness of accounting and reporting;

4) verification of the effectiveness and targeted use of budgetary funds and extrabudgetary funds;

5) improvement of budgetary and tax discipline;

6) identification of reserves for the growth of the revenue base of budgets of different levels;

7) control over the implementation of the mechanism of interbudgetary relations, the formation and distribution of target budget funds for financial support of the regions;

8) checking the circulation of budget funds and extra-budgetary funds in banks and other credit institutions;

9) suppression of illegal decisions on the provision of tax benefits, state subsidies, subventions, transfers and other assistance to certain categories of payers or regions;

10) detection of waste and financial abuse;

11) the adoption of adequate penalties for the perpetrators, the conduct of preventive, information and explanatory work in order to improve budgetary and financial discipline.

Based on these tasks, the system of control bodies of the Russian Federation is being formed and operates in the context of deepening economic reform. Financial control on the part of representative power is carried out by various parliamentary bodies, the control functions of which are discussed below.

In recent years, a large number of various enterprises and organizations of non-state property have emerged. Basically, entrepreneurs do not have the necessary professional knowledge, sufficient organizational experience, moral qualities that allow them to evaluate decisions made not only from the standpoint of profit, but also from the standpoint of compliance with the law. The state cannot be indifferent to how things are done at enterprises and organizations of non-state form of ownership. First, this sector has a huge national wealth, which, to a large extent, has been transferred to it free of charge or at a preferential price from state ownership. Secondly, a significant part of non-state enterprises during the transition period has not yet accumulated its own capital, and the existing financial base was created through operations in the financial and credit sphere and the mobilization of public financial resources in various ways, including illegal ones. Thirdly, in the existing financial and banking structure, at large enterprises, financial and industrial groups, the state and citizens own a significant part of the shares. Thus, it is necessary to increase the effectiveness of state financial control and strengthen the bodies that exercise it. Moreover, not only poorly functioning organizations, but also those with normal performance results are subject to control in order to prevent their bankruptcy and insolvency, which can lead to a wave of ruin of partners, suppliers, shareholders and customers.

One of the categories of entrepreneurs subject to financial control is entrepreneurs without a legal entity, the so-called PBOYUL. Entrepreneurial is an independent activity carried out at one's own risk, aimed at systematically obtaining profit from the use of property, the sale of goods, the performance of work or the provision of services.

5. The role and functions of control in economic management

The state influences the sphere of financial relations through tax policy, regulation of credit relations, regulation of the financial market.

The sphere of direct state financial management also includes control functions.

Formally, financial indicators are the object of financial control, but since they regulate the process of formation, distribution, redistribution and use of financial resources, in fact, the entire process of production and economic activity becomes the object of financial control. This determines the large role of control in the management system. Establishment of effective, systematically organized control at all levels is an important factor in the successful socio-economic development of the country.

There are more funds in the use and administration of the state than are mobilized in the budget. Therefore, it must have a legal framework and an appropriate mechanism to ensure the targeted and effective use of all means belonging to it and control over how this is done. At the same time, the state cannot be indifferent to how things are done at enterprises and organizations of non-state ownership. Thus, the state should have such forms of financial control that would effectively control enterprises of all forms of ownership.

As experience shows, the weakness of state control has a negative impact on the entire management system, which is one of the factors in the current difficult situation in the Russian economy.

Thus, control is the most important function of public administration. In a transitional economy, the role of control increases many times over. This is due to the fundamental feature of a market economy in comparison with the command-directive increase in the role of financial relations, the priority of controlling financial flows. At the present stage of development of the Russian economy, the importance of control is growing from year to year, since financial control has been weakened due to the perestroika policy of the country. There are three main means of government influence on private economic activity:

1) taxes that reduce private income and, consequently, private spending;

2) costs that encourage firms to produce certain goods and services;

3) regulation or control that encourages people to either continue or stop certain activities.

In addition to the rapid growth in costs and taxes, the number of laws and regulations governing economic activity is also increasing.

An effective control system in the context of the transition to a market economy is one of the main prerequisites for a qualitative transformation of the economic management process as a whole. One of the most important parts of the control system is financial control. Its functional purpose is to successfully implement the financial policy of the state, ensure the efficient use of resources in all areas of the economy and create conditions for effective state regulation of the market economy.

The law "On the federal budget for 2005" establishes that one of the main goals of economic policy is to stop the recession of the economy and ensure economic growth. Intensive factors of economic growth, in particular, include an increase in the efficiency of economic activity based on the efficient use of resources and the use of a new (market) economic mechanism. In an unstable economic environment, the most realistic way for Russian enterprises is the path of internal reform.

6. Characteristics of effective control

The first and main condition for the effectiveness of financial control is to provide access to any necessary information about the real state or operation of the controlled object. To do this, the offices must be provided with:

1) the right of access to the necessary information, regardless of the stage of its formation and passage;

2) the right of unhindered access to any premises;

3) the right to withdraw documents if necessary;

4) sealing objects in accordance with the procedure established by law. In turn, the officials of the audited entities are obliged to create all conditions for the normal work of controllers.

The following requirement for the organization of financial control:

1) the requirement of constancy;

2) the requirement of complexity.

The constant adequate functioning of the financial control bodies allows timely warning of the possibility of deviations, as well as their timely identification. In order to ensure consistency in financial control, it is necessary to establish the frequency of audits and reviews for various budget recipients.

The experience of Swiss colleagues is indicative. Thus, the Swiss Financial Control Authority is granted by law the right to access information of a top secret nature. At the same time, it is specifically stipulated that in any case the secrecy of postal and telegraph correspondence is guaranteed, and that departmental regulations cannot serve as a basis for state bodies to refuse to provide such information to controllers.

The system of financial control should be built in such a way that it can be flexibly adjusted to solve new problems arising from changes in the internal and external conditions of the functioning of the state, to ensure the possibility of its expansion and modernization.

Of great importance in the organization of financial control is the priority requirement, according to which the most important objects are checked first. There is no need for the control body to strive to control the entire financial and economic sphere of the state, but it is necessary to control those objects where it can manifest itself with the greatest efficiency and contribute to the maximum savings of state funds.

The effectiveness of control is directly related to the extent to which control activities are subject to regulations. Without regulation and application of standard solutions in one or another typical situation, the control organization will not be able to work smoothly in all its links. As far as the activity is subject to clear regulations, so much success can be expected from it. From all of the above, it follows that control must be carried out on the basis of a clear interaction of all its bodies and a clear coordination of their efforts to solve problems.

The plans of the financial control authorities should not be prematurely known to the controlled or made public in order to avoid falsification of facts or other negative actions on their part. But in the process of control itself, in order to establish close contact with the employees of the audited enterprise and to reveal violations with their help, it is advisable to inform about the ongoing activities.

The costs of the functioning of the financial control system should not exceed the expected losses as a result of the absence of control measures.

This requirement also implies the need to optimize the organizational structure of financial control, i.e. identify and eliminate unnecessary links, the optimal combination of centralization and decentralization of management in the structure of authorities.

The combination of the above principles and requirements is the basis for the functioning of the modern system of financial control in developed countries.

7. Legal regulation of control at the present stage

At the present stage, special attention is paid to the issues of improving the control system, and especially financial.

The subjects of control are special bodies and organizations that are endowed with control functions. Legislative authorities, tax and credit institutions, state committees, insurance organizations, departments of local Councils of People's Deputies, ministries and departments, financial services of enterprises, organizations, institutions, audit commissions in cooperative and public associations are engaged in the implementation of nationwide control and audit.

The legislative bodies of the country exercise control over the approval and consideration of the state forecast for the social and economic development of the national economy of the state budget for the links of the budget system, reports on its implementation. The expediency of spending, as well as the legality and efficiency of the use of public funds, are controlled. Financial control is carried out by legislative bodies through committees and commissions, mainly through planning and budgetary and financial commissions.

Chambers of Control are also formed under the legislature.

It is possible to single out budgetary control, which contributes to the development of an optimal budget policy that ensures the maximum growth in state budget revenues and economic development.

As part of the apparatus of the ministries of finance, there are control and audit departments, and in the territorial financial bodies - the apparatus of the chief controller-auditor. Offices of controllers-auditors and control and revision departments carry out all types of audits of the production and financial activities of enterprises, organizations and institutions.

Credit institutions exercise control over the verification, issuance, security and collection of loans. State committees, state commissions, ministries and departments, departments of local Soviets of People's Deputies carry out control by a special audit apparatus. Internal financial control is carried out by structural divisions of enterprises and organizations. Basically, in organizations, at enterprises, financial control is carried out by chief (senior) accountants, employees of financial departments.

Not to mention the tax authorities. They are bodies of operational financial control. The system of tax authorities is headed by the State Tax Service. In the field, tax inspectorates are subordinate only to their higher authority. The tasks of the tax authorities are:

1) ensuring the completeness and timeliness of making tax payments to the budget;

2) control over compliance with tax legislation. Tax inspectorates simultaneously check the financial condition of enterprises and organizations, regardless of departmental subordination and their organizational and legal form.

Currently, the control and auditing bodies of the Ministry of Finance of the Russian Federation and the Prosecutor General's Office of the Russian Federation, the Ministry of Internal Affairs of the Russian Federation, the Federal Security Service of the Russian Federation, in order to increase the efficiency of organizing work to combat offenses in the economic sphere, interact on an ongoing basis on issues of organizing, conducting and the implementation of audit (inspection) materials, as well as the exchange of information to strengthen the rule of law in the field of financial, budgetary and monetary policy of the Russian Federation, the development of joint methodological recommendations, instructions for the implementation of control functions, the adoption of joint measures for the uniform application of financial, budgetary and currency legislation of the Russian Federation Federation (Regulations on the procedure for interaction between the control and audit bodies of the Ministry of Finance of the Russian Federation with the Prosecutor General's Office of the Russian Federation, the Ministry of Internal Affairs of Russia Russian Federation, the Federal Security Service of the Russian Federation when appointing and conducting audits (inspections)).

In accordance with the Regulations, the control and audit bodies of the Ministry of Finance of the Russian Federation are understood as: Department of State Financial Control and Audit; control and audit departments of the Ministry of Finance of the Russian Federation in the constituent entities of the Russian Federation.

The Main Department of the Federal Treasury of the Ministry of Finance of the Russian Federation and the Department of the Federal Treasury of the Ministry of Finance of the Russian Federation for the subjects of the Russian Federation interact with law enforcement agencies within their competence.

The priority direction in the activities of control and audit bodies in cooperation with law enforcement agencies is control over the targeted and rational use and safety of federal budget funds, state off-budget funds and other federal funds.

When organizing and conducting audits, employees of control and audit bodies are guided by the Constitution of the Russian Federation, federal constitutional laws, federal 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, approved by Decree of the Government of the Russian Federation dated 6 March 1998 No. 273, orders, instructions, regulatory legal acts of other federal executive bodies. Sometimes there is a need to obtain new information that was not investigated during the audit, then the law enforcement agency may, in the prescribed manner, apply to the control and audit agency for an additional audit (inspection).

In this case, the issue of sending specific inspectors is decided by agreement of the parties.

If the law enforcement agency fails to provide the conditions, the management of the control and auditing agency has the right to take a decision brought to the attention of the law enforcement agency to suspend the audit (inspection) both in general and its individual issues, until the obstacles are removed. In order to strengthen control over the implementation of materials and the conduct of audits (inspections), law enforcement and control bodies, as part of the work of the interdepartmental group, quarterly conduct mutual reconciliations and clarify the results of joint activities.

Materials with the results of these reconciliations are sent to higher authorities as part of statistical (departmental) reporting. When considering this issue, it is also necessary to highlight the fact that at present the Government of the Russian Federation expects to empower the Federal Service for Financial Markets with the powers of legal regulation, control and supervision in all sectors of the financial market, including in the insurance and banking sectors. This is precisely what is stated in the Strategy for the Development of the Financial Market of the Russian Federation for 2006-2008. This document was approved by government decree on June 1, 2007.

LECTURE No. 2. External and internal control

1. Relationship and differences between external and internal control

Depending on who conducts the audit, the audit is divided into internal and external.

Internal audit is carried out by the internal audit service and is aimed at improving the efficiency of management decisions on the economic and rational use of enterprise resources in order to maximize profits and profitability. It is carried out within the organization by its own specialists and is organized at the request of the 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 the attracted funds;

4) analyze and compare actual financial results with forecasted ones;

5) give a financial assessment of the 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 is to establish the reliability and give an opinion on the financial report of the audited enterprise, as well as to develop recommendations for eliminating existing shortcomings. An audit can be mandatory and voluntary, that is, it is carried out at the enterprise of the economic entity itself.

Based on the results of an audit, financial analysis tools are used both by decision of the company's management for internal use and management decisions, and by decision of state bodies when qualifying solvency and bankruptcy risk.

When checking the use of profits, an external audit analyzes payments to the budget, deductions to the reserve fund, transfers of profits to accumulation funds, to a consumption fund, for charitable and similar purposes, and for 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 represented as follows.

Internal audit.

The setting of tasks is determined by the owners or management based on the needs of management. The object of this type of audit is the solution of individual functional management tasks. The goal is determined by the management of the enterprise. Funds are chosen independently. Type of activity - performing. Organization of work - the implementation of specific tasks of management. Relationships - subordination to management. Payment - payroll 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. The main system of accounting and reporting of the enterprise. The purpose is determined by the audit legislation: assessment of the reliability of financial statements and legislation. Funds 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 norms. Mutual relations - equal partnership, independence. Payment under the contract.

Despite the apparent differences, internal and external audit complement each other in many ways. Many functions of internal auditors can be performed by external auditors; when solving many problems, internal and external auditors can use the same methods, the only difference lies in the accuracy and detail of the application of these methods.

2. Relationship between internal management control and audit

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

Managerial control is the process of influence of managers on the employees of the enterprise for the effective implementation of organizational strategy. At the same time, its main task is to control the responsibility centers. In other words, a system is needed to reflect, process and control planned and actual information at the input and output of the responsibility center. Responsibility center accounting involves distinguishing between the total costs and the costs of a given responsibility center.

Usually there are several centers of responsibility:

1) the center of income, where information is formed on the volume of output, in monetary terms - the income of the enterprise;

2) cost center, where cost measurement is carried out;

3) normative 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 compliance of the established accounting procedure with the 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 fulfill obligations to the enterprise by personnel.

Audit - a means, as a rule, of external control, - directed in the interests of external users - persons interested in the data of the audit results. It is carried out in order to confirm the reliability of accounting processes and reporting.

The audit is carried out both on a scheduled and unscheduled basis. 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. Specific audit issues are defined by the program or the list of major audit issues.

The audit program includes a topic, a period that the audit should cover, a list of the 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, other materials characterizing the audited organization, can be changed and supplemented.

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

The audit uses an 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 methods and methods for collecting data, analyzing them, the same analytical procedures and evidence system, have working documentation and an effective 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 exercises control (his experience, professionalism, qualifications, understanding of the characteristics of the economic entity, independence and objectivity in the assessment). All of the above once again confirms the interconnection of these two systems, which, despite the differences, mutually beneficially complement each other.

3. Main tasks and directions of external financial control

Currently, 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, create conditions for the financial stabilization of the country as a whole, it extends both to state organizationsAnd by non-state sphere of economy - commercial organizations and citizens. Thus, we can formulate the essence of financial control for each of these positions.

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

Financial control by the state non-state sphere of economy and citizens, affects only the sphere of their compliance with financial discipline, that is, the fulfillment of monetary obligations to the state, such as:

1) taxes and other obligatory payments;

2) observance of legality and expediency when spending budget subsidies and loans allocated to them;

3) compliance with the rules established by law for the organization of cash settlements, accounting and reporting. The activities of financial control bodies are regulated by legal norms enshrined in such legal documents 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 is the Order of the State Tax Service of the Russian Federation dated March 12.03.1997, 3 No. VA-29-40/XNUMX "On State Financial Control in the System of the State Tax Service". Organizations exercising financial control can be both state and non-state. Financial control is carried out using various methods, which include: observation, verification, examination, revision and analysis of materials. All of the above methods of state and municipal financial control are reflected in a variety of regulations governing the mode of their use in relation to various objects of financial control.

inspection - this is a method of financial control that provides for the study of certain issues of financial activity or other entities on the basis of documents, obtaining explanations from obligated persons, as well as inspecting premises and other objects. It follows from modern legislation that inspections are divided into thematic and documentary.

A variety of thematic audit is a tax audit conducted by officials of the tax authorities. There are two types of tax audit: cameral and field. A desk tax audit is a type of documentary audit, as 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 checks, an act is drawn up. In accordance with Art. 100 of the Tax Code of the Russian Federation, it is compiled in a certain form established by the Ministry of Taxes and Dues of the Russian Federation.

The main method of financial control is the audit, which is carried out by a specially created commission. Legislation establishes the mandatory and regular nature of the audit. Audits are divided into documentary and actual, complex and thematic, planned and sudden.

4. Preparation and planning of external control

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

Rationally organized control makes it possible to minimize the time for conducting audit procedures and summarizing the information received, improves the quality of the information received and expands the possibilities of audit control.

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

1) conclude contracts for the audit and determine the conditions for its implementation (duration, payment, etc.);

2) select employees for 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 evaluation of preliminary data, development of a general plan (strategy) of the audit; determination of optimal confidence in the internal control system; development of appropriate procedures for testing the internal control system; development of independent testing procedures.

The third stage is the audit procedure itself, when it is necessary to evaluate the accounting and internal control system used in the organization. This stage includes testing, final assessment of internal control, adjustment of the audit program.

The fourth stage is independent procedures, when the auditor collects audit evidence (auditor's working papers) necessary in the future to form his opinion on the statements. Independent procedures include activities such as conducting independent test operations; carrying out analytical procedures; carrying out tests of turnovers 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 reporting. This stage includes: checking the financial statements, checking the results of the audit, drawing up an opinion on the reliability of the statements; drafting a report; writing a report.

The result of the audit, in accordance with auditing standards, is drawn up in the form of an auditor's (audit firm's) report.

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

The conclusion of the auditor (audit firm) based on the results of an audit conducted on behalf of state bodies is equated to the conclusion of an expert 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 the execution of the report, it consists of three parts - introductory, analytical and final.

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

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

5. The procedure for carrying out control measures

The most profound method of financial control is an audit. The audit is carried out by management bodies in relation to subordinate enterprises and institutions, as well as 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).

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. 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 control arising from specific tasks. Terms should not exceed 45 days (calendar).

Specific control issues are determined by the program or the list of key 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 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.

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

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

In case of obstacles on the part of the head of the audited organization, the head of the audit group informs 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 group draws up an act and reports 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 actual verification of the legality and validity of the business and financial transactions of the audited organization committed in the audited period, the correctness of their reflection in accounting and reporting, as well as the legality of the actions of the head, chief accountant and other persons who are responsible for their implementation.

Purpose of the audit - exercising control over compliance with the legislation of the Russian Federation in the organization's business 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 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 act drawn up by the persons of the audited organization are recorded in writing and attached to the audit materials. The head of the audit group checks the validity of the stated objections and prepares a conclusion on them, which, after consideration and signature by the head of the audit body, is sent to the audited organization and attached to the audit materials.

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 the implementation of control measures

There are a number of factors that limit the implementation of control measures:

1) limiting awareness of the financial and economic activities of the object of verification within the framework of ongoing research;

2) the presence of some facts of uncertainty in the interpretation of the events of financial and economic activity and their assessment;

3) subjectivity of decisions related to the competence, experience, professionalism of the inspector;

4) the impossibility of using a continuous method of control in all areas of control;

5) the security of accounting or its absence;

6) the presence of pressure from the head of the entity or other persons interested in the results of control;

7) the impossibility in some aspects to unambiguously interpret legislative acts, ambiguities and fuzziness in regulatory legal acts;

8) restrictions on access to documents or services, departments, workshops that do not allow for objective control, or the absence of documents.

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

1. The subject of the control measures being taken must be within the competence of the body conducting state control.

2. It is prohibited to carry out scheduled inspections in the absence of officials or employees of inspected legal entities or individual entrepreneurs or their representatives during the control measures.

3. It is prohibited to demand the submission of documents, information, product samples, if they are not the objects of control measures and do not relate to the subject of verification, as well as the withdrawal of original documents related to the subject of verification.

4. It is forbidden to demand product samples for their research, examination without drawing up an act on the selection of product samples in the prescribed form and in an amount exceeding the norms established by 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 constituting a legally protected secret and information obtained as a result of control measures, except as otherwise provided by the legislation of the Russian Federation.

A legally protected secret is:

1) state secret - information protected by the state in the field of its military, foreign policy, economic, intelligence, counterintelligence and operational-investigative activities, the dissemination of which may harm the security of the Russian Federation;

2) official and commercial secrets. Information is such if it has real or potential commercial value due to its unknownness to third parties, it is not freely accessible on a legal basis, and the owner of the information takes measures to protect its confidentiality;

3) banking secrecy - the Bank of Russia guarantees the secrecy of operations, accounts and deposits of its customers and correspondents;

4) tax secrecy - constitute any information about the taxpayer received by the tax authority, internal affairs authorities, the body of the state off-budget fund and the customs authority.

6. It is forbidden to exceed the established deadlines for carrying out control measures.

The deadlines for carrying out control measures are set:

1) as a general rule, the duration of the control measure should not exceed 1 month;

2) the term for carrying out control measures may be extended, but not more than 1 month in exceptional cases related to the need to conduct special studies, examinations with a significant amount of control measures.

7. The procedure for registration of the results of control measures

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

The audit act is signed by the head of the audit group, 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, the period of work of which includes the identified violations.

If there are objections or comments on the audit report, the head and the chief (senior) accountant make a reservation about this before signing and submit written explanations no later than 3 days from the date of signing the report. According to the act, explanations of other officials of the audited enterprise who are directly guilty of the violations established by the audit are also presented. The correctness of the facts that are stated in the explanations must be checked by the auditor. Based on the results of the audit, a written conclusion is given.

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

Interim acts are also drawn up to formalize the results of the audit of certain areas of the audited enterprise: based on the results of the audit of the cash desk, inventory of material assets and fixed assets, control measurement and quality control of construction and installation work, etc. Intermediate acts are attached to the main audit act and are signed by members of the audit 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. One copy of the interim act is handed over to the official of the audited enterprise who signed the act.

The facts stated in the intermediate acts are included in the main (general) audit act.

The revision report states:

1) general data on the implementation of production and financial plans by the audited enterprise;

2) revealed facts of violations of laws of the Russian Federation, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, normative acts 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) revealed facts of mismanagement, shortages and theft of funds and material values;

6) the amount of material damage caused and other consequences of the committed violations, 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, reduce its cost, increase profits, reduce the cost of maintaining the management apparatus, eliminate losses and unproductive expenses, and increase budget revenues.

In the event that, as a result of the audit, it becomes necessary to use good work samples and distribute them to other enterprises and economic organizations, the head of the audit group separately reports this to the head 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 are:

1) study of the general economic conditions of the activity of the audited economic entity;

2) analysis of the features of the region that affect the activity of the subject;

3) taking into account industry specifics of the scope of activity of an economic entity;

4) familiarity with the organization and technology of production;

5) collection of information about the personnel of the economic entity, the range of products, methods of accounting, its automation;

6) collection of information on the structure of equity capital, analysis of the placement and quotes of shares;

7) collection of information on organizational and production structures, ongoing marketing policy, main suppliers, buyers;

8) analysis of the activities of an economic entity in the securities market;

9) accounting for the presence and relationships with branches and subsidiaries (dependent) companies and methods for 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 intraeconomic risk;

11) familiarization with the organization of the internal control system.

If aspects of activity are identified that require certain special knowledge, the inspector must have a sufficiently deep understanding of the activities of the economic entity so that it can be established whether he needs the advice of one or another specialist, that is, he must assess the possibility of attracting an expert. In order to obtain the most profound knowledge about the activities of an economic entity, analytical procedures are used that reveal significant deviations from various kinds of basic indicators.

The sources of obtaining knowledge about an economic entity are:

1) official publications in legal, industry, professional, regional journals;

2) statistical data, official reports of an economic entity, bank reports;

3) normative and legislative acts regulating the activities of the audited economic entity;

4) the results of attending seminars, conferences and similar events;

5) clarifications and confirmations received from employees of the audited economic entity, conversations with competent persons and employees of the internal control service;

6) requests 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, agreements, accounting statements of previous periods, plans and budgets, regulations on the accounting service, accounting policy, working chart of accounts and postings, workflow schedule, scheme of organizational and production structures;

9) inspection of shops, warehouses, services of the audited entity, interviewing personnel not directly related to the field of accounting;

10) the results of analytical procedures, the identification of unusual business transactions, the registration procedure for which cannot be unambiguously interpreted in accordance with applicable law;

11) identification of branches and structural divisions allocated to a separate balance sheet, business transactions, methods of accounting and taxation thereof;

12) the results of the work of the involved specialists-experts;

13) familiarization with the register of shareholders;

14) materials of inspections of tax services and lawsuits;

15) use of knowledge gained from the auditor's previous experience.

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

9. Stages of internal control

The organization of an effectively functioning internal control system is a complex multi-stage process that includes the following steps.

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

2. Development and documentary consolidation of a new (corresponding to the changed business conditions) business concept of the organization (what is the organization, what are its goals, what can it do, in what area does it have competitive advantages, what is the desired place in the market), as well as a set of measures that can bring 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 be provisions on financial, production and technological, innovation, supply, marketing, 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 available alternatives that are most appropriate for a given organization. Documentation 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, which should describe all organizational units, indicating the administrative, functional, methodological subordination, the direction of their activities, the functions they perform, the rules of their relationship, rights and responsibilities, the distribution of types of products, resources, management functions for these links. The same applies to the provisions on the various structural subdivisions (departments, bureaus, groups, etc.), to the plans for organizing the work of their employees. It is necessary to develop (clarify) a plan for documentation and workflow, staffing, job descriptions indicating the rights, duties and responsibilities of each structural unit. Without such a strict approach, it is impossible to carry out a clear coordination of the functioning of all parts of the organization's internal control system.

4. Development of formal standard procedures for the control of specific financial and business transactions. This will streamline the relationship of employees regarding the control of financial and economic activities, effectively manage resources, 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 necessary to take into account the basic requirements for the effectiveness of its functioning.

There may be more stages of evaluation of the control system, depending on the individual characteristics of the economic entity subjected to verification.

General familiarity with the internal control system includes obtaining information about the specifics and scope of the entity's activities, an idea of ​​its accounting system. The results of the initial acquaintance allow us to make a decision on the possibility of using the internal control system in the audit. If the controller-auditor cannot rely on the system of internal control, he must plan his audit in such a way that his conclusions are not based on reliance on this system. The low efficiency of the internal control system should be reflected in the conclusion on the audit of the subject.

10. Principles of the internal control system

The criterion for the effectiveness of the internal control system is compliance with 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 accountability 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 necessary to create special conditions under which any deviations put any employee or department of the organization at a disadvantage and encourage them to resolve problems).

6. The principle of integration (when solving tasks related to control, appropriate conditions should be created for close interaction between employees of functional various areas).

7. The principle of interest of the administration.

8. The principle of competence, integrity and honesty of the subjects of internal control. The principle of competence consists in the display by the controller of a high level of knowledge in the control of financial and economic activities, and also implies the obligatory replenishment of knowledge through advanced training courses, seminars, trainings, it is necessary to constantly be aware of all the latest changes in legislation, study experience and new methods of control, strive to improve professionalism.

9. Compliance principle (the degree of complexity of the internal control system should correspond to the degree of complexity of the controlled system).

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

11. The principle of acceptability of the 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 does not make sense 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. The principle of consistency in the throughput of various parts of the internal control system.

16. The principle of optimal centralization (dynamism, stability, continuity of the 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, it is unacceptable to assign a separate function to two or more responsibility centers).

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

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

20. The principle of separation of duties.

21. The principle of permission and approval.

22. The principle of interaction and coordination.

An important aspect of the functioning of the internal control system is the implementation of the principles of this system, the observance of which will increase the credibility of both external users and auditors, and internal users of control data.

Control must be carried out on the basis of a clear interaction of all departments and services of the organization.

The combination of these principles is 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 audits and audits. These can 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 in the company on a contractual basis.

The objects of internal control are the objects of control, i.e. assets and liabilities, sources of funds, capital, reserves, types of operations performed (for procurement, supply, marketing, investment, production, etc.), responsibility centers for costs, profits , financial investments, income, etc.

Control should be carried out by a set of means, first of all, these are technical means in the form of premises, sets of measuring, control tools, systems for processing the received information (computer); financial resources - this is a salary, to it a system of fines and allowances, financial resources; procedures and methods (techniques) of control are those activities that provide reliable and effective control (tests, tracking, inventory, survey, observation, analysis, reconciliation, etc.). One of the important components of the internal control system is the base of indicators, it can be normative, statistical, reference data, planned indicators, industry indicators of past periods. There should also be provisions on the internal control service with a description of the procedure for interaction between divisions and departments of the subject, for the exchange of information. Another component of the system is documentation. Developed independently by an economic entity.

Internal control system economic entity should include:

1) an appropriate accounting system;

2) control environment;

3) individual controls.

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

1) the natural requirement by the management of an economic entity that the costs of implementing control measures be less than the economic benefits provided by the use of such measures;

2) the fact that most controls are designed to detect unwanted business transactions, not those that are unusual;

3) the ability of a person to make mistakes due to negligence, due to absent-mindedness, incorrect judgments or misunderstanding of instructive 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) the widespread practice of significant changes in the conditions for doing business, as a result of which the adopted control procedures may cease to fulfill their functions.

The controls of an economic entity 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 accounting in the correct amounts, in the proper accounting accounts, in the correct period of time;

3) access to assets is possible only with the permission of the relevant management;

4) the correspondence of the assets recorded in the accounting records and the assets actually available is determined by the management at regular intervals.

12. Classification of the internal control system

Since the control system is an important component of management control as a whole, in order to reveal the mechanisms of functioning of this system, it is necessary to study the features of its constituent elements, and for this it is necessary to classify it according to various 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 scales of financial and economic activity of the entity; rationality and expediency of coverage by control over the areas of activity of the subject; attitudes of the organization's management and conduct of control.

They also distinguish between internal control depending on the methods and techniques of control used (general methods of control - induction, deduction, analysis, synthesis, generalization and other independently developed methods - measurements, weighing, recalculation, inventory, observation, examination, reconciliation, reverse calculation, logical and economic verification, testing, questioning, survey, etc., special methods - methods of economic statistics, analysis, forecasting, modeling, etc.). 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) the large number of branches, 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 tasks of a purely control nature, internal auditors can perform economic diagnostics, develop a financial strategy, conduct marketing research, and provide management consulting. Internal audit institutions also include audit commissions, whose activities are regulated by the current legislation.

Depending on the time control is divided into operational, tactical and strategic.

Depending on the data used in the control measures, there are actual, documentary control and control of indicators obtained by processing by means of a computer.

According to the stages of control measures, 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 and 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 the controller-auditor without the use of computer facilities.

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

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

On this basis, they are divided into:

1) controllers-auditors directly exercising control;

2) participants whose duties include control functions are various specialists of the enterprise.

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

13. Purposes 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 goal of internal control over time is continuous, permanent and only achieved 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, the rules for organizing document circulation, recommendations for organizing analytical accounting, determining the duties of managerial personnel, and some others. When organizing and implementing internal control, both monetary and non-monetary measures are used.

Physical indicators are successfully used: pieces, meters, tons, liters - depending on the branch of the enterprise. To measure working time, indicators such as hours, machine hours are used. When exercising internal control, the objects of organization of control and, accordingly, the objects of verification are the cycles of the enterprise's activity: supply, production, sales.

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

The management of the enterprise independently establishes the composition, timing, frequency of control procedures. The main principle of the organization of internal control is expediency and efficiency. The auditor's report based on the results of the mandatory audit as part of its first and third parts (introductory and final) is an open document. Each interested user of the financial statements of an economic entity can familiarize himself with the audit report on these statements. The confidential information of the enterprise is only the analytical part of the audit report and the written information of 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 any given time it meets the goals of the enterprise. If an enterprise has only one type of activity and sells its products only under a supply contract, it corresponds to one structure of external control, if the same enterprise organizes the sale of its products at retail through a trade pavilion, the internal control structure must be changed. Thus, the main purpose of internal control is to conduct activities in accordance with established rules.

Internal audit solves the following tasks:

1) control over the state of assets and prevention of losses;

2) confirmation of the implementation of internal control procedures;

3) analysis of the effectiveness of the functioning of the system of internal control and information processing;

4) assessment of the quality of information issued by the management information system.

Thus, within the framework of internal audit, not only detailed control over the policy and quality of management is carried out.

The internal auditor performs the following functions:

1) verification of control systems in order to develop company policy within the framework of the law;

2) evaluation of the economy and efficiency of the company's operations;

3) checking the level of achievement of program goals;

4) confirmation of the accuracy of the information used by management in making decisions.

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

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

Budgeting is used to improve the efficiency of coordination of economic activities, manageability of economic processes at the enterprise, better adaptation of the organization to changing external and internal conditions, and reduces the risk of violations. This is a certain system of planning, accounting, control of resource flows by cost centers in the enterprise and the results of activities by responsibility centers. The essence of the formation of budgets (estimates) is the conclusion of budgets of the lower level in the budget of higher levels with the receipt of the budget (estimates) of costs by elements, by consumers and the enterprise in general, in order to control funds and resources, their receipt, spending in accordance with the developed financial strategy. The budget (estimate) can cover 1 year, 5 years, a quarter, any period of time, that is, it can be both long-term and one-time, the estimate is compiled for the type of cost, the complex goes in the form of a program.

Cost center - this is a structural separate subdivision, for example, a site for which planning is organized, cost accounting for production in order to manage and control costs.

Responsibility Center - this is a 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 draw up reports on the execution of budgets and the results obtained.

Checking estimates, cost centers and responsibility, allowing you to evaluate the synchronism 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 of estimates and centers.

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

1) analysis of the need for inventory items (inventory and materials), stocks of finished products, changes in the level of demand and stocks within the budget period in the budget of production and stocks;

2) analysis of the impact on the implementation of advertising activities, policy conditions, market conditions, etc.;

3) analysis of price dynamics and growth or cost reduction, reasons for changes (in the sales budget);

4) analysis of expenditure rates by types of direct costs during the budget period, assessment of the share of material costs in the cost of products;

5) analysis of the level of profitability, production volumes, changes in the level of profits depending on changes in factors, analysis of the balance of production and sales in the budget period;

6) analysis of planned costs in connection with changes in production volumes;

7) analysis of the planned level of costs for auxiliary shops and sections in the budget of auxiliary shops;

8) estimates of changes in the rates of variable costs;

9) analysis of the required level of costs for promoting the product on the market, the costs of its transportation, packaging, advertising, marketing, the costs of the intermediary as a result of the sales process, budgeted commercial costs;

10) analysis of fixed costs, budgeted management costs, analysis of their distribution by types of production activities;

11) analysis of expected revenue, profit, profitability, changes in accordance with previous periods, reserves, funds, optimization of accounting processes;

12) analysis of sources of income and purposes of spending funds in the context of the activities of the enterprise;

13) analysis of assets and liabilities of the organization.

15. Internal financial control and intra-economic settlement of commercial organizations (enterprises)

On-farm commercial calculation involves the allocation of subdivisions within the structural organization of the enterprise, which are designed to independently solve their organizational and technical problems. They can lease the organization's assets. These subdivisions conditionally buy resources from the enterprise at book value (as agreed between the administration and the labor collective of the subdivision). Internal control is organized by the management of the enterprise and determines the legality of business transactions, their economic feasibility.

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

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

Management control - this is the process of influence of managers on the employees of the enterprise for the effective implementation of organizational strategy. At the same time, its main task is to control the responsibility centers. In other words, a system is needed to reflect, process and control planned and actual information at the input and output of the responsibility center.

It is important to organize an effective system of managerial control, which will allow the management of the enterprise to delegate its authority to manage costs to subordinates who can better navigate the situation on the ground. These functions can be carried out with the help of not only managerial, but also managerial and financial control. Internal financial control in these conditions is reduced to the study of economic and technological relations, the flow of resources from an enterprise to a department and vice versa, tracking the assessment of these resources and products from a department to an enterprise, monitoring standard indicators, tracking deviations from the norms and finding out the reasons that affect these deviations. , analysis of the nomenclature of costs, which should not contradict the current legislation.

The document flow between departments and the enterprise is subject to financial control, the determination of the gross income of the department is subjected to verification based on the cost of products, works, services assessed at discount prices minus the cost of resources, deductions to funds, mandatory payments. The rest of the income is self-supporting income, which is used to pay salaries.

In order to properly, carefully control, it is necessary to understand the specifics of the unit, that is, before proceeding with the implementation of financial control, it is necessary to work out all the documentation regulating the activities of such a unit, these can be decisions, orders, regulations, internal local regulations.

With the help of financial control, the management of the 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 investments and personal funds of citizens to the economy. The implementation of financial control at the enterprise is also associated with the detection of deviations from accepted standards and violations of the principles of legality, efficiency and economy of spending material resources at the earliest possible stage. This allows you to take corrective measures, bring the perpetrators to justice, receive compensation for the damage caused, and take measures aimed at preventing such violations in the future.

LECTURE No. 3. Financial control

1. The concept of financial control

The state implements financial policy by influencing:

1) the scope of financial relations through tax policy;

2) regulation of credit relations;

3) regulation of the financial market;

4) formation of an amortization fund and a system of state support.

Depending on the changes and goals of financial policy, the state weakens or strengthens its intervention in the regulation of certain aspects of economic and social processes.

The sphere of direct state financial management includes only public finances. The management of public finances is regulated by the highest legislative bodies.

The most important part of the country's financial system is the state budget.

In accordance with Art. 10 "The structure of the budget system of the Russian Federation" of the Budget Code of the Russian Federation, the budget system consists of budgets of three levels:

1) the Federal budget and the budgets of state off-budget funds;

2) budgets of subjects of the Russian Federation and budgets of territorial off-budget funds;

3) local budgets.

The Budget Code of the Russian Federation establishes a unified budget system. Along with unity, it is based on the principles of delimitation of income and expenditure between the levels of the budget system, as well as the independence of budgets. In accordance with this, at each budgetary level, there are systems of bodies with budgetary powers.

Finances are economic relations associated with the formation, distribution and use of centralized and decentralized funds of funds in order to fulfill the functions and tasks of the state and the reproductive functions of enterprises in ensuring conditions for expanded reproduction.

As a tool for the formation and use of cash income, finance performs the following functions:

1) distribution;

2) regulatory;

3) control;

4) reflect the progress of the distribution process.

It is clear that they are of great importance in the process of reproduction, the solution of the social problems of the state.

Financial control - This is one of the types of management activities.

Thus, financial control is a system for monitoring and verifying the financial activities of a managed object in order to assess the validity and effectiveness of the decisions made, identify deviations from the approved standards and take measures to eliminate them.

The objectives of financial control can be expressed in providing:

1) growth of production efficiency and expenditure of funds;

2) compliance with the current legislation in the field of taxation;

3) the correctness of accounting;

4) the correctness of the preparation and execution of the budget;

5) checking the status and efficiency of the use of enterprise resources;

6) identification of reserves for the growth of financial resources;

7) the correctness of foreign exchange transactions.

Currently, the Unified International System for Standardization of Financial Control is being formed. Its principles are reflected in the organization of control systems that have developed in European states. The international rules of financial control are based on the principles of independence, transparency, legality, objectivity, responsibility, balance, consistency.

Financial control bodies must have independence (organizational, functional, material, etc.) from legal or natural persons whose activities they check. Independence must be formally enshrined in the legislation governing their activities.

2. Functions of financial control

At the level of each enterprise, the functions of control consist mainly in the implementation of measures aimed at the most effective performance of all employees of their duties.

Control in any field of activity allows all systems to function correctly and clearly.

Financial control allows the financial system to function well, reveals its shortcomings in time and corrects the consequences of detected violations, improves financial discipline and stops financial abuses.

The basis of the process of financial control is the analysis of an object or phenomenon in order to study the patterns of its occurrence, development and transformation, the effectiveness of its use in all areas of economic activity.

State financial control covers both the public sector of the economy and entrepreneurial activity and functions through inspections of tax calculations, the fulfillment of state orders by organizations, the procedure for granting and returning subsidies, subsidies, loans, as well as applicable tax benefits.

The object of control is the process of financial and economic activity of subjects of market relations, i.e. the sphere of monetary relations between the state and legal entities and individuals, the sphere of the budget process, the redistribution of income and receipts and effective use.

Financial control functions include:

1) analysis - includes a range of actions for analysis, study of the implementation of the current legislation in terms of the use of state budget funds; identification of deviations in the formation of income and expenses of the subject of financial activity; deviations in the sphere of financial activities of state institutions (ministries, departments, other bodies); analysis of the causes of deviations (research of the facts that led to this or that deviation, identification of the guilty persons);

2) adjustment - includes the development of proposals to eliminate the identified violations of the financial and economic activities of enterprises and organizations, other subjects of control;

3) preventive function - consists in the development of measures to prevent violations, strengthen financial discipline, increase the efficiency of financial control, improve control work, develop new methods and methods of control based on the materials of summarizing the results of inspections.

In modern conditions, the priority direction is the preventive function aimed at preventing violations and abuses, improving the means of preventing violations, promptly responding to misconduct in order to prevent possible violations and abuses, suppressing these actions, and identifying the perpetrators.

The implementation of financial control at the enterprise is also associated with the detection of deviations from accepted standards and violations of the principles of legality, efficiency and economy of spending material resources at the earliest possible stage.

This allows you to take corrective measures, bring the perpetrators to justice, receive compensation for the damage caused, and take measures aimed at preventing such violations in the future.

Thus, summarizing all of the above, it should be noted that financial control performs the function of managing and regulating all financial relationships in the state between its institutions, bodies, and subjects of financial activity. Its elements such as the subject of control, the object of control, the subject of control, the principles of control, the method (method) of control, the technique and technology of control, the decision-making on the results of control, the assessment of the effectiveness of control, determine the mechanism of financial control.

3. Components of financial control

The financial control system includes an accounting system, a control environment, and separate controls.

The accounting system consists of the accounting policy of the enterprise, the structural unit responsible for keeping records and preparing financial statements, the distribution of duties and powers between accounting employees, organizing the preparation, circulation, storage of documents, registers reflecting business transactions, the procedure for recording these transactions, forms and methods of summarizing data from registers, automation tools in record keeping and reporting.

The control environment is the awareness and practical actions of controllers aimed at establishing and maintaining a system of financial control; includes the distribution of responsibility and authority, the procedure for exercising financial control, external factors.

The correct distribution of powers will provide a justified and expedient division of labor, save resources, eliminate duplication of functions, and allow more complete and thorough control.

External factors - cases of exerting pressure on the process of financial control, abuse. Controls - methods and rules designed to ensure that transactions are fully registered, exactly in accordance with applicable law, that all violations are detected quickly and the consequences of these violations are clear - their impact on the reliability of accounting and reporting data.

В financial control system includes:

1) management and financial control, carried out by all structural divisions of the enterprise;

2) separate specialized subdivisions of internal audit, independent of the accounting and financial service.

At industrial enterprises, the centers of responsibility are individual workshops, sections, teams, headed by their leaders, who are responsible for the results of their work.

The most important condition for the implementation of internal financial control is the financial information contained in the accounting, statistical and operational reporting, as well as generalized financial indicators that reflect various aspects of economic activity. Financial information also serves as an information base for management accounting, but, obviously, is not limited to it.

Internal control:

1) is carried out within the enterprise (or management structure) by its employees, who are usually called internal controllers or internal auditors;

2) is organized by decision of the management of the enterprise;

3) is maintained at the expense of the enterprise.

Responsibilities of internal controllers can be included:

1) verification of the effectiveness of the control system;

2) assessment of the effectiveness of the enterprise;

3) determination of the level of achievement of program goals. Note that the organization of internal control services is optional for business entities.

In cases where the information received by the internal control bodies dependent on the management of the managed object does not inspire trust among the owners, there is a need for external financial control. As a rule, the main purpose of external control is to form an opinion on the reliability of the financial position presented in the financial statements, the compliance of the results of operations and cash flows of a business entity with generally accepted accounting principles and legislative norms.

In the general case, we are talking about the reliability of the financial condition of the object of control, the rationality and efficiency of its activities. Thus, internal and external financial control largely complement each other.

4. Main tasks and directions of internal financial control

Internal financial control is an integral part of the general system of managerial control. In a broad sense, under the purpose of the functioning of the internal control system one should understand the preservation and efficient use of the various resources and potentials of a commercial organization, ensuring its effective functioning, as well as sustainability and maximum development in a multifaceted competition. The tasks of internal financial control are:

1) assistance in accounting work, i.e., monitoring specialists in order to effectively fulfill their duties;

2) verification of accounting information, its reliability;

3) control over the safety of the organization's property;

4) providing management bodies with the necessary information on all issues of interest;

5) protection from errors, violations, abuses, distortions through the implementation of preventive measures;

6) improving the discipline of accounting work.

Depending on the scale of the enterprise, its individual characteristics of work, the goals and objectives set by the head of the internal financial control service, the areas of control can be:

1) control over the financial and economic activities of the subject;

2) control over compliance with the directions of development of the subject;

3) control and ensuring the effective activity of the subject;

4) control over settlement and payment transactions, production costs, receipts of proceeds from sold products;

5) control over the formation of financial results;

6) identification, prevention and correction of misstatements in accounting;

7) control over compliance with the law, timeliness of settlements with the budget and extra-budgetary funds;

8) control over the timeliness and correctness, as well as the completeness of the reflection in the accounting of all business transactions;

9) control over the correctness of accounting entries;

10) analysis of the activity of the enterprise;

11) control over the implementation of investment and other projects;

12) control of the reliability of information provided to the management system;

13) organization of interaction with external controllers, representatives of inspection and control bodies, organization of internal investigations, creation of control commissions to investigate any circumstances. In addition, control measures on all issues of interest to the head of the subject should be added to these areas.

The achievement of the overall goal of the internal control system is ensured by the interaction of its various elements to achieve the following indicators, which can be used to judge the effectiveness of the management and development of the organization:

1) compliance of the activities of the organization with the adopted course of action and strategy;

2) sustainability of the organization from financial, economic, market and legal points of view;

3) orderliness and efficiency of current financial and economic activities;

4) safety of property;

5) the proper level of completeness and accuracy of primary documents and the quality of primary information for successful management and effective management decisions;

6) performance indicators of the accounting system;

7) growth of labor productivity, reduction of production and distribution costs, improvement of financial and economic performance;

8) rational and economical use of all types of resources;

9) compliance by officials and other employees of the organization with the requirements and rules established by the administration;

10) compliance with the requirements of federal laws and by-laws issued by the authorities of the Russian Federation and its constituent entities, as well as by the authorized bodies of local self-government.

These and many other tasks determine the creation of an effective system of internal control in the organization.

5. Control over financial investments

Financial investments - the transfer by an enterprise of ownership, temporary use or management of its property or funds in order to generate income. They can be short term or long term. Financial investments also include investments in securities, the authorized capital of other enterprises, the provision of loans and borrowings.

The accounting procedure for such investments is subject to control for compliance with the current legislation and the accounting policy adopted at the enterprise.

It also analyzes contracts for the sale of securities (charters, constituent documents in case of investment in the authorized capital of other enterprises), extracts from the register of shareholders, payment documents, certificates, and the availability of securities.

If there are securities in custody or management, the relevant agreements and registers of transferred securities are checked (they must indicate the number, series, par value, quantity, type of securities).

When controlling payment documents, the order of payment (higher or lower than the nominal value), the procedure for paying dividends are checked.

The following are checked: correspondence on transactions with financial investments, the procedure for maintaining analytical and synthetic accounting, the procedure for accounting for the costs of holding securities in a bank depository, the procedure for taxing payments on dividends (withholding tax on income from individuals).

The procedure for reflecting income received from operations with financial investments, the procedure for reflecting the excess of the purchase price of securities over their face value and vice versa are checked. It is necessary to check the procedure for the redemption of securities, to check that on the redemption date their value in the balance sheet is equal to their nominal value.

Particular attention in the control of operations on financial investments is paid to the economic efficiency of investments, that is, they study the criteria that influenced the decision on financial investments. It is necessary to know the specifics of the financial and economic activities of the enterprise in whose activities investments are made, i.e., the officials of the organization are required to carefully study the issues of financial investments, the expected amount of profit and the amount of participation in other enterprises, and work out all contractual issues.

The controller must make sure that these operations did not cover up other transactions and motives, that is, there was no artificial diversion of the enterprise's funds in order to obtain illegal income by individuals through another firm.

When controlling financial investments in other organizations, it is necessary to check agreements on joint activities, the purpose of creating such activities, the procedure for accounting for joint operations (who maintains, whether separate accounting is organized for common affairs and the operations of the participant who is entrusted with keeping records of joint activities), the procedure for paying taxes income from investment operations.

When checking operations on loans granted, accounting statements and other calculations are subject to control to assess their discounted value in accordance with RAS 19/02, the calculation of the initial cost of the object being disposed of is checked in the order of assignment of the right to claim.

The procedure for creating a reserve for the depreciation of securities and the procedure for revaluing securities listed on stock exchanges on a regular basis are supervised. This revaluation must comply with the current legislation (Decree of the Federal Commission for the Securities Market dated November 27, 1997 No. 40 "On Approval of the Rules for the Reflection by Professional Participants of the Securities Market and Investment Funds in the Accounting of Certain Operations with Securities").

Check the order of transactions with bills, bonds, certificates, futures, options, etc.

All securities must be recorded on the off-balance account 004 "Strict reporting forms" at face value and registered by type in a special journal.

6. Basic requirements for the organization of intra-company financial control

The main principles of intra-company financial control are:

1) separation of duties;

2) permission and approval;

3) physical control;

4) the importance of evidence.

In order to reduce the risk of unsatisfactory performance of auditors, management must regularly review them to determine the effectiveness of the work and the accuracy of error correction.

In large companies, the potential benefit of regular financial controls often outweighs the cost of establishing an internal audit department.

An important control criterion is the reduction of potential losses. The control system is designed to help managers of enterprises in matters of:

1) choosing between various alternative actions, planning actions to be taken within a certain period of time;

2) identifying errors of specific performers. They may consist in setting unrealistic plans in the presence of accurate forecasts or in not carrying out those actions that should be taken to implement specific marketing, investment and other decisions;

3) implementation of actions that could correct mistakes and consolidate success.

The key elements of the control system are:

1) objects of control - budgets of structural divisions;

2) subjects of control - individual indicators of budgets (compliance with the limits of the wage fund, the cost of raw materials and materials, energy, etc.);

3) subjects of control - structural divisions and economic services of the enterprise;

4) budget control methods - the implementation of procedures necessary to determine the deviations of actual budget indicators from planned ones in absolute amounts. Control over the implementation of the revenue part of the consolidated budget of the enterprise is designed to ensure uninterrupted financing of its operating (current) and investment activities. This control is exercised by the Financial Department.

Control over compliance with the expenditure part of the consolidated budget of the enterprise is an important problem, the solution of which depends on the efficiency of the economic and financial activities of the enterprise. To successfully solve this problem, it is recommended to establish a clear procedure for conducting management procedures, which ensures:

1) operational analysis of actual deviations from planned functional and consolidated budgets (per month, quarter);

2) development of measures to eliminate unproductive costs and losses, as well as cost-increasing factors identified during the analysis;

3) execution and submission to the management of the enterprise of analytical materials on the execution of complex and functional budgets in order to adjust their revenue and expenditure parts.

It is advisable for each enterprise to create and implement a component automated budget planning system (based on a local computer network), which will help to quickly (daily) receive information on the execution of budgets and make timely adjustments to the revenue and expenditure parts in order to improve the efficiency of financial management of business entities.

An important element of intra-company control, along with budget control, is the financial analysis of the enterprise's financial statements, which includes:

1) horizontal balance sheet analysis; vertical analysis; trend analysis;

2) analysis of financial ratios (liquidity, solvency and profitability).

After moving to a qualitatively new level of planning and control, enterprises should become more attractive and open to investors, creditors and other partners, which will expand their financial capabilities to expand production.

7. Types and system of supervisory bodies of financial control

Financial control can be divided into state and non-state. State financial control is a complex system of control actions of authorities and administrations based on the Constitution of the Russian Federation and other laws.

Its purpose is to track the cost proportions of the distribution of the tax national product, controlling all channels of cash flow, one way or another related to the formation of public financial resources (the completeness and timeliness of their receipt, as well as their intended use).

In the Decree of the President of the Russian Federation in the Decree of the President of the Russian Federation of July 25.07.1996, 1095 No. 25.07.2000 "On measures to ensure state financial control in the Russian Federation" (as amended on July 18.07.2001, XNUMX, July XNUMX, XNUMX), it is said that the state financial control in the Russian Federation includes control over the execution of the federal budget and the budgets of federal off-budget funds, the organization of money circulation, the use of credit resources, the state of the state internal and external debt, state reserves, the provision of financial and tax benefits and advantages.

The purpose of state financial control is to maximize the flow of funds to the treasury and prevent their inappropriate and inefficient spending.

State controllers first of all check the observance of financial discipline, i.e., the strict execution of all established state instructions regarding the use of public funds, including budgetary resources, extra-budgetary funds, funds of the Central Bank, local governments, etc. The controllers have the right to carry out audits and checks mainly in the public sector of the economy. The sphere of private and corporate business is subject to state control only in part, on a certain range of issues: taxation, use of state resources.

Non-state financial control includes intra-company and audit control.

Internal control over the financial and economic activities of the enterprise, branches and subsidiaries is carried out by the enterprise itself, its economic services and is divided into operational (current) and strategic.

Audit control, which arose in the Russian Federation since the late 1980s, is an independent non-departmental financial control, which is carried out both by individual individuals who have passed state certification and are registered as auditor entrepreneurs, and by audit firms (including foreign ones), having any organizational and legal firm provided for by Russian legislation (except for an open joint-stock company).

The system of financial control bodies in economically developed countries is generally the same and includes the following elements:

1) the office of the chief auditor - auditor (accounts chamber) with direct subordination to the parliament or the president of the country. The purpose of this department is to control the spending of public funds and state property;

2) a tax department subordinate to the president, government or the ministry of finance, which controls the flow of tax revenues to the state treasury;

3) supervisory structures within government departments that carry out inspections and audits of subordinate institutions;

4) audit firms that carry out on a commercial basis verification and confirmation of the reliability of reporting information and the legality of financial flows and increase profits.

In totalitarian-type states with a predominance of state ownership, state financial control is of a global administrative nature, pursuing mainly fiscal goals.

8. Principles of organization of financial control and its classification

The main principles are independence and objectivity, competence and transparency. The independence of control should be ensured by the financial independence of the control body, the longer powers of the heads of state control bodies compared to parliamentary terms, as well as their constitutional nature. Objectivity and competence imply strict observance by controllers of the current legislation, high professional level of controllers' work on the basis of strictly established standards for conducting audit work. Publicity provides for constant communication of financial controllers with the public and the media.

There are principles that are essential:

1) effectiveness of control;

2) clarity and consistency of requirements imposed by controllers;

3) incorruptibility of subjects of control;

4) the validity and evidence of the information given in the acts of inspections and audits;

5) prevention (prevention) of probable financial violations;

6) presumption of innocence (before trial) of persons suspected of financial crimes;

7) coordination of actions of various regulatory bodies, etc.

Each institution and type of control has its own regulations.

The generally accepted procedure for conducting a comprehensive audit of an economic entity includes the following step-by-step actions of control bodies:

1) an inventory of the availability and safety of inventory items, objects of work in progress or construction, semi-finished products, office and other equipment, cash and settlements;

2) visual verification of the correctness of the execution of documents, the completeness and reliability of filling in the details, the compliance of the documents presented for verification with the approved standards, the identification of low-quality documents, the arithmetic calculation of the results, etc.;

3) verification of the completeness and correctness of the reflection in the documents of financial and economic transactions, and the reflection of accounting records in accounting registers, development tables, order journals, in the general ledger, etc.;

4) verification of the correctness of the calculation of calculated indicators (wages, taxes, depreciation amounts, reserves, interest on a loan, etc.);

5) verification of the correctness of reporting - accounting, financial, tax, statistical, insurance, credit and other, provided for by the current legislation of the country.

Other types of control (documentary, thematic) require appropriate regulations determined by control departments or company management (during internal control). Financial control is usually classified according to the following criteria:

1) implementation regulations - mandatory, proactive;

2) time of holding - preliminary, current (operational), subsequent;

3) subjects of control - presidential: legislative authorities and local self-government; executive authorities; financial and credit authorities; intracompany; departmental; audit;

4) objects of control - budgetary, extra-budgetary funds, tax, currency, credit, insurance, investment, customs, money supply. Mandatory control over the financial activities of legal entities and individuals is carried out on the basis of the law. This applies to tax audits, control over the targeted use of budgetary resources, mandatory audit confirmation of financial and accounting statements of organizations, etc. Initiative control does not follow from financial legislation, but is an integral part of financial management to achieve tactical and strategic goals.

9. Organization and tasks of financial control in the Russian Federation

State control is intended to implement the financial policy of the state, create conditions for the financial stabilization of the country, it applies to both state organizations and the non-state sphere of the economy - commercial organizations and citizens.

In accordance with Russian legislation, state financial control includes control over the execution of the federal budget and the budgets of federal off-budget funds, money circulation organizations, the use of credit resources, the state of the state internal and external debt, state reserves, and the provision of financial and tax benefits.

The financial control of state organizations is control over the development, approval and execution of budgets at all levels and extra-budgetary funds, as well as control over the financial activities of state enterprises and institutions, banks and financial corporations. Operational control is entrusted to the following state bodies - the Accounts Chamber of the Russian Federation, the Bank of Russia, the Ministry of Finance of the Russian Federation (Main Directorate of the Federal Treasury and the Department of State Financial Control and Audit), the Ministry of the Russian Federation for Taxes and Duties, the Code of Civil Procedure of the Russian Federation, control and auditing bodies of federal executive bodies . It is carried out during the execution of the budget, cost estimates of budgetary institutions on a daily basis during the budget year in order to identify violations of budgetary and tax discipline, compliance with financial norms and standards, established indicators for the formation and use of budgetary and extrabudgetary funds of state funds. Current control is based on the primary documents of operational budgetary accounting and reporting.

At the same time, not only control work is carried out. It is impossible without current analysis, which reveals the level of collection of tax and non-tax revenues of the budget, timely and targeted financing of federal, regional and local programs, the size of the budget deficit and sources of its coverage, assesses the current budget legislation, examines the issues of regulation and stimulation of social and tax mechanism. Operational control prevents possible abuses in the receipt and expenditure of funds, contributes to the observance of financial discipline and the timeliness of cash settlements.

The control activities of representative authorities, as well as the President of the Russian Federation, adjoin the activities of state control bodies. Such control is exercised during the consideration and adoption of laws, and above all, during the consideration and approval of draft federal and lower budgets, the budgets of state and local non-budgetary funds, as well as the approval of reports on their implementation. The Committees of the State Duma of the Russian Federation on Budget and Taxes, Finance and Banking and the relevant subcommittees conduct expert and analytical work on financial issues, give an opinion on the draft federal budget, evaluate legislative proposals on taxation, banking and other types of financial activities.

The concept of financial control of the non-state sphere of the economy and citizens by the state affects the sphere of financial discipline, that is, the fulfillment of the following financial obligations to the state:

1) payment of taxes and other obligatory payments;

2) compliance with the rules established by law for organizing cash settlements, keeping records and reporting. The activities of the financial control bodies are regulated by the letter of the Federal Agency for Federal Property Management No. 10.11.2005-09/2 dated November 1773, XNUMX "On the State Financial Control Body".

10. Classification of financial control

Financial control by the time of conducting is divided into preliminary, current (operational), subsequent.

Preliminary financial control is carried out before financial transactions and is designed to prevent financial irregularities. It provides for an assessment of the financial feasibility of planned expenditures in order to prevent wasteful and inefficient spending of funds. At the macro level, such control is carried out in the process of drawing up and approving budgets of all levels and financial plans of extra-budgetary funds based on the forecast of macroeconomic indicators of the development of the country's economy; at the micro level - in the process of developing financial plans and estimates, loan and cash applications, financial sections of business plans, drawing up forecast balance sheets, joint venture agreements, etc. Current (operational) financial control is carried out at the time of monetary transactions, financial transactions , loans and subsidies. It prevents possible abuses in receiving and spending funds, contributes to the observance of financial discipline and the timely implementation of cash settlements. Accounting plays an important role here. Subsequent financial control, carried out by auditing and analyzing the reporting budget, financial and accounting documentation, is designed to evaluate the results of financial activities in terms of legality and efficiency, both at the macro and micro levels.

Methods of financial control. There are the following control methods:

1) documentary and desk audits (during the audit process, on the basis of reporting documentation and expenditure documents, certain issues of financial activity are considered and measures are outlined to eliminate the identified violations);

2) survey (covers a wider range of financial and economic indicators of the surveyed economic entity to determine its financial condition and possible development prospects);

3) supervision (carried out by regulatory authorities over economic entities that have received a license for a particular type of financial activity, and involves their compliance with the established rules and regulations, non-compliance with the regulations, leading to bankruptcy and infringement of the interests of customers, entails revocation of the license);

4) analysis of the financial condition (as a type of financial control, it involves a detailed study of quarterly or annual financial and accounting statements in order to assess the overall results of financial activity and liquidity, the provision of own capital and the efficiency of its use);

5) observation (monitoring) (permanent control by the lender over the use of the issued loan and the financial condition of the client, inefficient use of the loan received and a decrease in liquidity may lead to tightening of lending conditions or the requirement for a long-term repayment of the loan);

6) audits (examination of the financial and economic activities of an economic entity in order to verify its legality, correctness, expediency, efficiency). Audits are carried out both by internal control structures and by various state and non-state control bodies (Department of Financial Control and Audit of the Ministry of Finance of the Russian Federation, the Treasury, the Central Bank of the Russian Federation, and audit services). The results of the audit are documented in an act, on the basis of which measures are taken to eliminate violations, compensate for material damage and bring the perpetrators to justice.

LECTURE No. 4. Types of analytical procedures

Economic and political transformations in the Russian Federation in the early 1990s. led to a significant restructuring of the system of control bodies of people's control, in connection with the new political power headed by the president, arose presidential control.

New financial control bodies appeared: the Federal Treasury, the Russian Ministry of Taxes and Duties, the Accounts Chamber, the Federal Tax Police Service, etc. The structure of the Russian Ministry of Finance was reorganized, and its functions changed. arose audit control. New forms have been acquired public financial control.

Financial control can be conditionally classified according to different criteria. In particular, according to subjects of distinguish: state control (presidential, control of representative bodies of power and local self-government, control of executive authorities, control of financial and credit bodies) and departmental (structural divisions of ministries, state committees and other government bodies); non-state (internal on-farm (intracompany, corporate) and external audit (independent, non-departmental).

According to the sphere of financial activity, there are: budgetary, tax, currency, credit, insurance, investment control and control over the money supply.

According to the form of financial control, it is divided into: preliminary, current (operational) and subsequent.

Preliminary financial control is carried out before financial transactions and is of great importance for the prevention of financial irregularities. An example of such control at the macro level is the process of drawing up and approving budgets of all levels and financial plans, extra-budgetary funds based on the assessment of the validity of the distribution of GDP and the development of macroeconomic indicators for the development of the country's economy. At the micro level, this is the process of developing financial plans and estimates, loan and cash applications, financial sections of business plans, drawing up forecast balance sheets, as well as memorandums of association, joint venture agreements, etc.

Current (operational) financial control is carried out at the time of monetary transactions, financial transactions, loans, etc.

Subsequent financial control, carried out by analyzing and auditing financial and accounting records to assess the financial performance of business entities, comparing financial plans and forecasts with the results of evaluating the effectiveness of the implementation of the proposed financial strategy, comparing financial costs with forecasted ones, etc.

According to the methods of conducting, i.e., methods and methods for exercising financial control, there are: inspections, surveys, supervision, analysis of financial activities, observation (monitoring), audits.

The survey, unlike verification, covers a wider range of financial and economic indicators of the surveyed economic entity to determine its financial condition and possible development prospects.

Supervision is carried out by regulatory authorities over business entities that have received a license for a particular type of financial activity, and involves their compliance with established rules and regulations. Non-compliance with regulations, leading to the risk of bankruptcy and infringement of the interests of clients, entails the revocation of the license.

The analysis of financial activity as a kind of financial control involves a detailed study of periodic or annual financial and accounting statements with the aim of a general assessment of the results of financial activity, an assessment of the financial condition and provision of equity capital, and the effectiveness of its use.

LECTURE No. 5. Control in accounting

1. Assessment of the accounting system

The information base of financial control, that is, the source of information for financial control over the activities of organizations and individual entrepreneurs, is the accounting that they maintain in accordance with the requirements of national legislation.

The main tasks of accounting are:

1) the formation of complete and reliable information about the activities of the organization and its property status, necessary for internal and external users of financial statements;

2) providing information necessary for internal and external users of financial statements to control compliance with the legislation of the Russian Federation in the implementation of business operations by the organization and their expediency, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with approved norms, standards and estimates ;

3) prevention of negative results of the economic activities of the organization and the identification of intra-economic reserves to ensure its financial stability. The main objectives of the legislation of the Russian Federation on accounting are: ensuring uniform accounting of property, liabilities and business transactions, compiling and providing comparable and reliable information about the property status of organizations and their income and expenses, necessary for users of financial statements.

Accounting documentation is the main source of information for financial control. Its basis is financial statements, which can be defined as follows. Financial statements are a set of reporting forms compiled on the basis of financial accounting data in order to provide users with generalized information about the financial position and activities of the enterprise, as well as changes and its financial position for the reporting period in a convenient and understandable form for these users to accept estimates and certain business solutions.

Financial accounting summarizes production accounting data (it is called management accounting), which are accumulated and used for internal use. The need for accounting assessment is determined in the new conditions on the basis of financial and management accounting.

Enterprises are forced to look for such management solutions that provide competitive advantages and profitable financial results. To this end, enterprises study the market situation, independently plan their activities, find suppliers and buyers, set acceptable prices, etc. As a result of all this, enterprises need timely and complete information for making management decisions and evaluating their results. On the other hand, the enterprise must provide relevant information to those who have invested (or are going to invest) their funds in it. Along with this, and in market conditions, the need for a report to the state on the correctness of tax payments continues to persist.

Thus, in the transition to a market economy, accounting ceases to be an accounting and statistical function and turns into a tool for collecting, processing and transmitting information about the activities of an entity so that stakeholders can make informed decisions on how best to invest at their disposal. funds.

Two main categories are interested in information about the activities of the enterprise: external and internal users.

Internal users include the management personnel of the enterprise.

External users of financial and accounting statements include investors, creditors, suppliers and buyers, the state, securities exchanges, etc.

2. Control when planning sales

Sales planning is an important stage in the financial and economic activity of an enterprise, without which, in modern market relations, it is impossible to build an effective marketing policy, and, consequently, to obtain the intended financial result of economic activity. Like all areas of the subject's activity, sales planning should be subject to control in order to identify deviations in time, establish the factors influencing the appearance of deviations, and the persons responsible for this area of ​​work.

When controlling sales planning, it is necessary to consider:

1) enterprise development strategy;

2) the maximum in sales volume, taking into account prices, trends and market conditions, resource assessments and unrealized opportunities of the enterprise;

3) the optimal volume of output in order to maximize profits;

4) interconnection of sales plans and production plans;

5) linking sales plans with the production schedule (by timing and range);

6) linking sales plans and plans for financial performance. It is necessary to control sales plans in accordance with the mutual influence (addition, substitution) of product types and sales volumes.

It is necessary to check the procedure and methods for making changes to sales plans, the system of indicators on the basis of which plans are built, the possibility of changing plans (the flexibility of the planning system).

Control when planning sales should be comprehensive, that is, sales plans should be compared with financial, human resources, resource reserves, production capacities, storage capabilities, the location of the organization in relation to sales markets, markets for the purchase of raw materials and materials, terms of sale. All this will make it possible to draw up a real sales plan, taking into account the conditions, opportunities and aspirations of the enterprise.

There are the following prerequisites for effective control in sales planning:

1) Sales planning in an organization should be handled not only by the planning and economic department. Sales planning should be entrusted to a specialized division of the sales or marketing department, since the planning and economic department, which does not have sufficient information for this, plays a coordinating role in planning the organization's activities. The development of draft plans for sales (shipments) by type of product, taking into account the programs for the sale of fundamentally new and modified products, their coordination with the services of the organization should be carried out by the economic bureau of the sales (or marketing) department when organizing and monitoring this activity by the heads of the department, who are responsible for the results of the implementation of plans;

2) the main criterion for the optimality of sales planning in market conditions is the accounting and correlation of control parameters in sales planning. Effective control in sales planning is possible if the controller owns the following system of knowledge:

1) competitive environment, factors that form the market situation, developed and potential sales markets, developed and planned products;

2) legislative environment, political and economic situation in the sales region;

3) financial condition - the purchasing power of consumers of products, demand for products, elasticity of demand, technologies and consumer properties of competitors' products, consumer preferences, their psychology;

4) activities of competitors, their possible tactics and strategies;

5) the share of the organization in the conquered markets and the trend of its expansion.

Such knowledge will allow developing and controlling sales plans, taking into account the current market situation, quickly changing plans, and responding flexibly to all market changes.

3. Control over the implementation of sales plans

Monitoring the implementation of product sales plans consists in checking:

1) the correctness of planning the sale of products, the correctness of the distribution of tasks for reporting periods;

2) correspondence between current and long-term plans;

3) facts of violations of plans, as well as the procedure and terms for changing already approved plans; as well as whether, in these cases, changes were made to the corresponding planned indicators;

4) fulfillment of plans for the most important, priority types of products sold;

5) checking the causes of deviations of the fact from the plan;

6) fulfillment of plans in general and in terms of production units;

7) compliance of reporting data on products sold with accounting data, primary documents, are there any facts of inclusion in these data of products that were not sold in this reporting period, are there any facts of distortions and additions in the reporting;

8) fulfillment of tasks and obligations for the sale of products of the appropriate quantity and quality within the time limits established by the contract;

9) documents of operational accounting of the implementation of sales plans;

10) compliance with the procedure for encouraging senior engineering and technical workers and employees, taking into account the implementation of plans for the sale of products;

11) losses in the form of penalties, penalties, forfeits associated with non-fulfillment of plans for the sale of products or violation of the terms, quantity, quality, range of products in accordance with contractual documentation;

12) the correctness of the application of prices for products;

13) quality of products sold;

14) fulfillment of the sales plan in terms of the share of high quality products in the total sales volume;

15) reasons for the sale of low quality products;

16) causes of failures and irregular work in the field of product marketing;

17) daily reports on shipments, establishing the causes of deviations from planned targets, identifying the guilty persons, assessing the measures taken to eliminate violations and monitoring reports on unresolved deviations;

18) internal regulations governing the activities of the sales department - this is the regulation for the sales department, instructions, job responsibilities of the specialists of the sales department and other local documents that allow you to track the functional relationships and organization of the marketing activities of the subject of verification;

19) the expediency of the decisions made in the field of pricing, marketing strategies;

20) goods movement.

The procedures for operational control over the implementation of sales plans (sales plans, shipments) in the organization are recommended to be carried out in the following order:

1) the head of the economic bureau of the sales department exercises primary control over the implementation of sales plans on the basis of daily reports on shipments, according to settlements for products, prepares and daily submits to the deputy head of the sales department for sales management reports on the implementation of sales plans for the day and from the beginning of the reporting period , as well as daily reports on the implementation of operational calendar plans for shipments;

2) the legal contract bureau, having received timely information about the settlements under the concluded contracts from the financial department or from the accounting department, informs the economic bureau about the fact of sale;

3) the deputy head of the sales department for sales management analyzes the received reports; establishes the reasons for deviations; identifies the culprits; takes measures within its competence and on a daily basis, in accordance with the established procedure, transmits information on the implementation of sales plans to the head of the sales department.

Having received data on the implementation of sales plans, the head of the sales department analyzes the causes of deviations identified by the deputy, evaluates the measures taken within the competence of the latter, and eliminates shortcomings within his competence.

4. Methods for checking production cost accounting

Checking cost accounting is the most time-consuming, responsible part of the controller's work. It requires a thorough knowledge of the legislation, the characteristics of the industry or the type of activity of the controlled entity. The purpose of checking the accounting for production costs is to establish the validity and completeness of the inclusion of certain costs in the composition of production costs.

Checking cost accounting begins with the application of the method of analyzing the organizational, technological features of the enterprise, resources and scale of activity.

When conducting an audit, they examine the compliance of cost accounting with the procedure set forth in the accounting policy of the organization, and in general, with the procedure established by law by the tracking method. During the audit, the correctness of the assessment of the resources written off to the costs, the correctness of depreciation for fixed assets, intangible assets, the correctness of attributing costs to reporting periods are determined. Particular attention is paid to standardized costs. So, they check the procedure for attributing hospitality expenses, travel expenses, advertising expenses, interest on a loan, etc. to production costs. They also check the procedure for attributing expenses to expenses, for the repayment of which special funds were created. The methods of cost accounting used in the organization, the distribution by groups, the correctness of the write-off of the costs of packaging and packaging, the correctness of the write-off of shortages, losses, defects are checked. It is also necessary to monitor whether employee benefits financed from special funds and net income are included in the costs.

When checking contributions for social needs, it is necessary to track the correctness of the calculation of mandatory payments to various funds in accordance with the current legislation.

Checking the depreciation calculation should confirm the correctness of the inclusion of depreciation costs of objects in the cost structure, compliance with the depreciation calculation procedure. Costs categorized as miscellaneous should be examined to identify irregularities and misstatements. It may take into account the costs of using loans, security costs, attracting specialists, rent, communication services, banks, recruitment agencies, advertising costs, entertainment expenses, etc. Here, the validity of including costs in costs is especially carefully studied. They check the correctness of cost accounting by type of production, check the registers of synthetic and analytical, as well as tax accounting, the General Ledger, reporting, accounting statements, primary documents.

The main violations identified during the audit of cost accounting:

1) incorrect documentation of write-off of expenses to production costs;

2) weak system of internal control of cost accounting;

3) failure to comply with the workflow schedule;

4) failure to conduct an inventory of work in progress;

5) lack of control over estimates of overhead costs;

6) non-compliance during the reporting period with the established procedure for the distribution of expenses;

7) irregular reconciliation of data from analytical and synthetic cost accounting;

8) attribution of capital investment costs to production costs and other violations. The violations listed above are detected when using the methods of analysis, reconciliation, comparison, tracking, arithmetic recalculation, selective and complete data verification, testing, inventory, etc. It should be remembered that not only confirmation of the reliability of accounting depends on the results of the cost accounting audit and reporting, but also the correctness of income tax calculation. And errors in tax accounting can result in financial losses and sanctions in the form of fines and penalties.

5. Checking the accounting of intangible assets

Checking the accounting of intangible assets has some peculiarities due to the absence of tangible form of these assets, as well as a high degree of risk of profitability from operations with intangible assets. In accounting, intangible assets are reflected by analogy with the reflection of operations for accounting for fixed assets.

When checking these assets, one should be guided by the provisions of the Civil Code, the Law "On Patents", "On Rights", the Law "On the Protection of Computer Programs", databases, the Law on the Protection of Intellectual Property Rights, etc.

Since intangible assets are the object of sale and purchase, they must have some kind of commodity form and the possibility of alienation from the owner. In accounting, the unit of intangible assets is an inventory item.

An inventory object of intangible assets is a set of rights that arise from one patent, certificate, contract of assignment of rights, etc. services or use for the management needs of the enterprise.

Intangible assets must have documentary evidence and legal confirmation of value.

Before proceeding with the audit, it is necessary to study the legislation on intangible assets (IA), the procedure for their reflection, enshrined in the accounting policy, determine the types of IA available at the enterprise or the subject of the audit, as well as the correctness of assigning IA to one or another group.

In accordance with PBU 14/2000, intangible assets include objects of intellectual property (exclusive right to the results of intellectual activity):

1) the exclusive right of the patent owner to an invention, industrial design, utility model;

2) exclusive copyright for computer programs, databases;

3) the property right of the author or other right holder on the topology of integrated circuits;

4) the exclusive right of the owner to the trademark and service mark, appellation of origin of goods;

5) the exclusive right of the patent owner to selection achievements.

The composition of intangible assets also includes the business reputation of the organization and organizational expenses (expenses associated with the formation of a legal entity, recognized in accordance with the constituent documents as part of the contribution of participants (founders) to the authorized (share) capital of the organization). It is important to note that the composition of intangible assets does not include the intellectual and business qualities of the organization's personnel, their qualifications and ability to work, since they are inseparable from their carriers and cannot be used without them. In the course of inspections, intangible assets are examined for documentation, correctness and completeness of their reflection in accounting accounts, asset movement operations, depreciation of intangible assets and their disposal. Check the organization of analytical and synthetic accounting of intangible assets. All assets in the analytics must be accounted for separately for each intangible asset. Synthetic accounting is kept on account 04 "NMA".

During the audit, they study the registers of accounting and tax accounting for operations with intangible assets.

Depreciation amounts for intangible assets are reflected on account 05 "Depreciation of intangible assets", depreciation depends on the established useful life, which must be recorded in the contract and the act of acceptance and transfer of intangible assets. The amounts of depreciation on intangible assets are attributed to expenses that reduce the tax base for income tax. Therefore, in order to avoid distortion in accounting, reporting and the procedure for calculating taxes, it is necessary to evaluate the procedure for determining the useful life of intangible assets. For intangible assets, depreciation is accrued within 1 year, these are the so-called current intangible assets. But if the period of use of intangible assets cannot be established, 20 years are taken into account. According to the accounting regulation, the useful life can be considered the validity period of a patent, certificate, the period of expected use of an asset, the amount of products or works (services) expected to be received as a result of the use of intangible assets. When checking the procedure for writing off intangible assets, it is necessary to establish the correctness of the write-off of assets, the procedure for recording asset retirement operations, the order of depreciation, and the correctness of accounting entries. When checking goodwill, it is necessary to check the correctness of its assessment, defined as the difference between the purchase price of the entire organization and the even value of the assets of this organization on the balance sheet.

A positive difference is reflected as follows: Debit account 04 "Intangible assets", Credit account 76 "Settlements with different debtors and creditors". The negative difference is made out as: Debit of account 98 "Deferred income", Credit of account 76 "Settlements with different debtors and creditors".

The financial statements reflect the initial cost and the amount of accrued depreciation by type of intangible assets at the beginning and end of the reporting year, the cost of write-offs and increments, and other cases of movement of intangible assets.

As part of information about the accounting policy of the organization in the financial statements, at least the following information is subject to disclosure:

1) on methods of valuation of intangible assets acquired not for cash;

2) on the terms of useful use of intangible assets adopted by the organization (for individual groups);

3) on methods of calculating depreciation charges for certain groups of intangible assets;

4) on methods of reflecting depreciation charges on intangible assets in accounting records.

The most frequently revealed facts of violations:

1) incorrect classification of intangible assets, lack of internal documents regulating the procedure for accounting for intangible assets;

2) incorrect assessment of the initial cost of intangible assets;

3) incomplete documentation, fixing the fact and assessment of the organization's intangible assets;

4) incorrect calculation of depreciation of intangible assets, incomplete analytical accounting for operations with intangible assets;

5) discrepancy between the data of analytical and synthetic accounting data of the general ledger, balance sheet.

6. Internal control and a system of measures to limit the risk of economic activity

Internal control consists of an accounting system, a control environment, controls. Its purpose: the study and provision of information on the correction of errors, distortions, previously made decisions. A well-established internal control mechanism is necessary for the successful operation of an enterprise. The head of the enterprise is responsible for its development and operation. If the internal control system works effectively, it will largely limit the risks of economic activity. Internal control:

1) provides reliable information to the management of the enterprise about the financial and economic activities of the entity;

2) ensures the safety of documents, acts, property, preventing theft, abuse, damage, destruction, disclosure, misuse;

3) eliminates unproductive costs, irrational use of resources, strengthens discipline and optimizes tax payments;

4) ensures the implementation by the personnel of the organization of internal local regulations, orders, orders, instructions, regulations;

5) provides conditions for accounting in the organization in accordance with the current legislation. Internal control involves the implementation of control procedures that help identify errors, compare the dynamics of indicators and find out the reasons for the discrepancy, and also sets up the employees of the organization to conscientiously fulfill their duties. On-farm risk is understood as the likelihood of significant misstatements in accounting operations and reporting in general. This risk characterizes the degree of susceptibility to significant violations of the accounting account, balance sheet item, the same group of business transactions and reporting in general for the audited economic entity.

The controller-auditor gives an assessment of the intraeconomic risk at the planning stage, taking into account the internal control system of the enterprise, using his professional judgment. The assessment should take into account factors such as:

1) features of the functioning and current economic situation of the industry;

2) the specifics of the activity of the subject;

3) the experience and qualifications of the organization's personnel responsible for record keeping and reporting;

4) the possibility of external pressure on the managers and personnel of the subject in order to achieve certain indicators of financial statements;

5) the possibility of control over the activity of the subject by its owners.

On-farm risk can be low, medium and high. It is possible to analyze the risk system by developing measures to limit the risk of economic activity. These measures include:

1) increasing the level of competence of the personnel of the enterprise responsible for accounting and reporting through a system of advanced training, seminars, courses, consultations;

2) a high level of automation of the accounting process;

3) creation of a highly efficient internal control or audit service;

4) development of a detailed accounting policy of the enterprise for all sections of accounting;

5) a clear distribution of functions and duties, powers between accounting employees;

6) development of local regulations regarding record keeping and reporting;

7) control over the timeliness, completeness and correctness of the reflection of accounting transactions;

8) control over compliance with the established procedure for the preparation and submission of tax and accounting reports;

9) periodic inventory, reconciliations of calculations and reconciliations between departments of the organization;

10) work with personnel: holding operational meetings, in-house training.

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.

LECTURE No. 7. Auditing activities

1. Nature and objectives of the audit

Federal Law "On Auditing Activities" dated August 7, 2001 No. 119-FZ (as amended and supplemented on December 30.12.2004, XNUMX): "Auditing activities, audit - entrepreneurial activities for independent verification of accounting and financial (accounting) statements.

At the microeconomic level, audit is an element of the market infrastructure, the need for the functioning of which is determined by the obligations:

1) is used for decision-making by its interested users, including management, participants and owners of the property of an economic entity, real and potential investors, employees and customers, authorities and the public in general;

2) may be subject to distortion due to a number of factors, in particular, the use of estimated values ​​and the possibility of ambiguous interpretation of the facts of economic life, in addition, the reliability of financial statements is not automatically ensured due to the possible bias of its compilers;

3) the degree of reliability of financial statements, as a rule, cannot be independently assessed by the majority of interested users due to the information, as well as the large number and complexity of business transactions reflected in the financial statements of economic entities.

An audit does not replace state control over the reliability of financial (accounting) statements, carried out in accordance with the legislation of the Russian Federation by authorized state authorities. According to Law No. 119-FZ, an auditor is an individual who meets the qualification requirements established by the authorized federal body and has an auditor qualification certificate.

The auditor has the right to carry out audit activities as an employee of an audit organization or as a person engaged by an audit organization to work on the basis of a civil law contract, or as an individual entrepreneur operating without forming a legal entity. An individual auditor has the right to carry out auditing activities, as well as provide audit-related services. An individual auditor is not entitled to carry out other types of business activities.

An audit organization is a commercial organization that performs audits and provides audit-related services. The auditor's opinion on the reliability of financial statements can contribute to greater confidence in these statements on the part of interested users. Thus, audit contributes to the reduction of business risk and can be seen as a process of reducing information risk to an acceptable level for users of financial statements.

The main purpose of the audit of financial statements is to express the opinion of the audit organization on the reliability of the financial statements of the economic entity in all material respects. This goal can be achieved if, during the audit of the financial statements, sufficient audit evidence is obtained that allows the auditor to draw conclusions with some certainty regarding the compliance of the audited organization's accounting with the requirements of regulations governing the accounting and preparation of financial statements.

Users of financial statements should not interpret the opinion of an audit organization as a guarantee of the future viability of an economic entity or the effectiveness of its management, a guarantee of the absence of any other circumstances affecting the financial statements of an economic entity.

2. Contract in audit activity

Audit contract - this is an official document regulating the relationship between the audit organization and the economic entity. Like other business contracts, an audit contract legally reflects and fixes the agreed interests of the parties of the customer and the contractor.

Before signing the contract, the auditor needs not only to understand the client's desire, but also (if possible) to try to help him formulate his order correctly. The quality of the audit, the absence of conflict in the relationship between the auditor and the client largely depend on the quality of the contract for the audit.

The contract must take into account some features of the audit of the Russian Federation. This is due to the fact that the audit activity is specific, and the management of the economic entity often does not fully understand the essence and content of it.

After a preliminary acquaintance with the activities of the economic entity and a decision on the possibility of providing audit services to it, the preparation of the contract begins: determination of the labor intensity, cost and timing of the audit, the need to involve consultants and experts. The contract can be concluded for a long period. The subject of such an agreement may be both audit services and related audit services that are not prohibited by the legislation in the field of audit. If the contract is not accompanied by a letter of commitment, then the text indicates the conditions for future cooperation, the rights and obligations of the parties.

The contract is drawn up in accordance with the requirements of the Civil Code of the Russian Federation.

The text of the agreement should contain the following points:

1) the subject matter of the audit services contract;

2) the rights and obligations of the audit organization;

3) rights and obligations of an economic entity;

4) the responsibility of the parties and the procedure for resolving disputes;

5) cost of audit services and payment procedure.

The text of the agreement may contain other important points for the parties.

In paragraph "Conditions for the provision of audit services" should be indicated:

1) the purpose of the provision of services and the object (in particular, when conducting an audit - the procedure for auditing branches and divisions of an economic entity, as well as its subsidiaries, if any);

2) the timing and stages of the provision of audit services;

3) references to legislative acts and regulatory documents on the basis of which audit services were provided.

The paragraph "Rights and obligations of the audit organization" provides:

1) strict compliance with the requirements of the legislation of the Russian Federation when providing audit services;

2) independent determination of the forms and methods of auditing based on the requirements of regulatory acts of the Russian Federation;

3) verification of any documentation of an economic entity necessary for the audit, as well as obtaining clarifications and additional information on issues that have arisen during the audit;

4) receiving, upon written request, the information necessary for the audit from third parties, including state bodies;

5) refusal to conduct an audit if the audited economic entity fails to submit the necessary documentation;

6) access to the computer data processing system;

7) contacting a consultant or expert if such a need is identified;

8) disposal of their working documentation;

9) the need to involve additional auditors in the audit due to a significant amount of work or any other circumstances that arose after the conclusion of the contract;

10) qualified auditing, confidentiality and trade secrets;

11) ensuring the safety of documents received and compiled during the audit, etc.

3. Mandatory audit

Mandatory audit is regulated by the state. The Federal Law of August 07.08.2001, 119 No. XNUMX-FZ "On Auditing" provides a list of criteria by which an organization is subject to mandatory audit.

Mandatory audit - this is an annual audit of accounting and financial (accounting) reporting of an organization or an individual entrepreneur. A mandatory audit is carried out if:

1) the organization has the organizational and legal form of an open joint stock company;

2) the organization is a credit, insurance or mutual insurance company, a commodity or stock exchange, an investment fund, a state extra-budgetary fund, the source of the formation of funds of which is the mandatory calculations provided for by the legislation of the Russian Federation, carried out by individuals and legal entities, the fund, the sources of the formation of funds of which are voluntary contributions individuals and legal entities;

3) the amount of revenue of an organization or an individual entrepreneur from the sale of products (performance of work, provision of services) for one year exceeds 500 thousand times the minimum wage established by the legislation of the Russian Federation or the amount of balance sheet assets at the end of the reporting year exceeds 200 thousand times established by the legislation of the Russian Federation the minimum wage;

4) the organization is a state unitary enterprise, a municipal unitary enterprise based on the right of economic management, if the financial indicators of its activities comply with paragraph 3 above. At the same time, for municipal unitary enterprises, the financial indicators may be lowered by the law of a constituent entity of the Russian Federation.

5) mandatory audit in relation to state unitary enterprises, municipal unitary enterprises based on the right of economic management, organizations or individual entrepreneurs, provided for by this Federal Law.

Mandatory audit is carried out only by audit organizations. This improves the quality of the audit, which is of great economic importance. When conducting a mandatory audit in organizations, in the authorized (reserve) capitals of 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 an open tender. The procedure for holding such competitions is approved by the Government of the Russian Federation.

Of great importance for both auditors and the audited entity is the issue of confidentiality of information during the audit. Auditing organizations are required to keep secret about the operations of audited entities. In addition, they are obliged to ensure the safety of information and documents received or compiled by them in the course of audit activities, and are not entitled to transfer the specified information and documents or their copies to third parties, disclose them without the written consent of organizations or individual entrepreneurs in respect of which the audit was carried out, except as provided for by this Federal Law and other federal laws.

However, there may be cases when documents containing information about transactions are at the disposal of an audit organization and can be demanded and submitted solely by a court decision by a person authorized by this decision or a state authority of the Russian Federation in cases provided for by legislative acts of the Russian Federation on their activities.

4. Fundamental principles of the audit

Auditing organizations in the course of their activities are required to observe and use the following professional ethical principles as the basis for making any decisions of a professional nature:

1) independence;

2) honesty;

3) objectivity;

4) confidentiality;

5) professional behavior.

Independence - this is the absence of the auditor, when forming his opinion, of financial, property, family or any other interest in the affairs of the audited economic entity, exceeding the relationship under the contract for the provision of audit services, as well as any dependence on third parties. The requirements for the auditor in terms of ensuring independence and the criteria that the auditor is not dependent are regulated by regulatory documents on auditing, as well as codes of ethics for auditors.

Honesty - this is the commitment of the auditor to professional duty and following the general norms of morality.

Objectivity - this is impartiality, impartiality, not subject to any influence when considering any professional issues and forming judgments, conclusions and conclusions.

Professional Competence - this is the possession of the necessary amount of knowledge and skills, allowing the auditor to provide professional services in a qualified and high-quality manner. The audit organization should attract trained, professionally competent specialists and monitor the quality of their work to ensure a qualified audit.

Conscientiousness - is the provision of professional services by the auditor with due diligence, care, efficiency and proper use of their abilities.

The principle of conscientiousness implies a diligent and responsible attitude of the auditor to his work, but should not be interpreted as a guarantee of error-free auditing.

Confidentiality - it is the responsibility of auditors and audit organizations to ensure the safety of documents received or compiled by them during the audit, not to transfer these documents or their copies (both in full or in part) to any third parties and not to disclose the information contained in them without the consent the owner (manager) of an economic entity, with the exception of cases provided for by the legislation of the Russian Federation. The principles of confidentiality must be strictly observed, regardless of the continuation or termination of the relationship with the client and have no time limits.

professional conduct - this is the observance of the priority of public interests and the obligation of the auditor to maintain a high reputation of his profession, to refrain from committing acts that are incompatible with the provision of audit services and that can reduce respect and trust in the audit profession, damage its public image.

If the audit organization is a member of a professional association, it should comply with the rules of ethics provided for by the documents adopted on a voluntary basis by this professional association.

The auditor in the course of planning and conducting the audit must show professional skepticism and understand that there may be circumstances that entail a material misstatement of the financial (accounting) statements.

Professional skepticism should be exercised during the audit, in particular, not to overlook suspicious circumstances, not to make unjustified generalizations in drawing conclusions, not to use erroneous generalizations in determining the nature, timing and extent of audit procedures, as well as in evaluating their results.

5. Functions of management audit within marketing management

Management audit - this is the study of business operations in order to develop recommendations for the economical and efficient use of resources, the achievement of the final result and the development of an organization's policy.

Management audit should help managers in the performance of their functions and lead to an increase in the profitability of the organization. The official methodological provisions do not take into account an important point - the assessment of the competitiveness and market attractiveness of products. Naturally, in itself, the analysis of the competitiveness of products, methods of its promotion on the market does not solve the problem of restoring solvency, but measures related to improving its quality and demand for it are the only reliable, promising way out of the zone of insolvency or bankruptcy. This task can be implemented by the audit service, which will include not only specialists in accounting, analysis, evaluation, but also marketers, management and management psychology specialists.

One of the main tasks of the audit is the reliability of accounting for the financial results of the organization, its property and financial condition. In this case, the consumers of information are mainly external users.

Audit - this is an activity aimed at reducing business risk, the process of reducing to an acceptable level of information risk for users of financial statements. In a market economy, audit performs two main functions:

1) a provider of reliable, verified financial information to users;

2) a guarantor of the financial activity of the organization, when in case of financial losses due to the use of information certified by the auditor, but which turned out to be unreliable, the auditor compensates for the losses to clients.

The government is interested in the information necessary for the development of economic policy, including tax incentives. Companies in which the management and owners are represented by the same persons conduct an audit because it provides them with a number of advantages:

1) the ability to avoid disputes between partners, especially in situations with a complex agreement on the distribution of profits, due to the fact that the accounts are subjected to an objective analysis by an independent auditor;

2) simplification of the procedure for attracting a new partner due to the opportunity to study the auditor's conclusions about the financial condition of the company;

3) simplification of relations with the tax authorities, since the accounts verified by the auditor cause more confidence;

4) the ability to receive qualified assistance in solving various problems: the auditor is often invited as an arbiter in the analysis of specific contentious issues between partners.

Auditing is now more like a referee who enforces the rules of the game in business and tax calculations than a doctor who assesses a firm's health and suggests ways to treat and prevent disease. It is unrealistic to expect an immediate appearance in Russia of an audit based on risk or evaluating the effectiveness of public investments, although foreign experience suggests that the reliability of an audit is not enough to assess the degree of efficiency of an economic entity.

In conclusion, it should be noted that management requires other audit financial control, which is in the process of development. Its field of activity will expand with the development of civilized market relations in the country, the improvement of the qualifications of employees of audit services and the growth in demand for their services from private firms and corporations in order to reduce financial risks in the face of growing competition.

6. The concept of auditing

Audit activities - this is an entrepreneurial activity for independent verification of accounting and financial (accounting) statements of organizations and individual entrepreneurs.

Purpose of the audit - expressing an opinion on the reliability of the financial (accounting) statements of the audited entities and the compliance of the accounting procedure with the legislation of the Russian Federation.

The concept of related services. In the total scope of the auditor's work, the provision of related services, as a rule, occupies a leading position in quantitative and cost terms.

Audit-related services mean the provision by audit firms and individual auditors of the following services:

1) setting up, restoring and maintaining accounting records, drawing up financial (accounting) statements, accounting consulting;

2) tax consulting;

3) analysis of the financial and economic activities of the organization and individual entrepreneurs, economic and financial consulting;

4) management consulting, including those related to the restructuring of organizations;

5) legal advice, as well as representation in judicial and tax authorities in tax customs disputes;

6) automation of accounting and introduction of information technologies;

7) assessment of the value of property, assessment of enterprises as property complexes, as well as business risks;

8) development and analysis of investment projects, drawing up business plans;

9) conducting marketing research;

10) carrying out research and experimental work in the field related to auditing, and disseminating their results, including on paper and electronic media;

11) training in accordance with the procedure established by the legislation of the Russian Federation for specialists in the field related to auditing.

At the same time, the law provides that audit organizations and individual auditors are prohibited from engaging in any other business activities, except for auditing and the provision of related services.

An auditor is an individual who meets the qualification requirements established by the authorized federal body and has an auditor's qualification certificate. The auditor has the right to carry out audit activities as an employee of an audit organization or as a person engaged by an audit organization to work on the basis of a civil law contract, or as an individual entrepreneur operating without forming a legal entity. An individual auditor has the right to carry out auditing activities, as well as provide audit-related services.

Audit organization is a licensed commercial organization that performs audits and provides audit-related services.

The date of receipt by an audit organization or an individual auditor of a license to carry out audit activities is the date of the decision to issue an appropriate license. If, in accordance with the legislation of the Russian Federation, the provision of certain types of audit-related services requires obtaining appropriate licenses, audit organizations and individual auditors are not entitled to provide such services without obtaining an appropriate license.

Auditing organizations can be created in any organizational and legal form, with the exception of an open joint stock company. The requirements for an audit organization provide that at least 50% of its personnel should be citizens of the Russian Federation, and if the head of an audit organization is a foreign citizen, then at least 75%.

7. Audit risk, its relationship with the information base and materiality

The audit organization and the individual auditor in the process of conducting an audit are required to assess the materiality of information and its relationship with audit risk.

Information about individual assets, liabilities, income, expenses and business transactions, as well as components of capital, is considered material if its omission or distortion may affect the economic decisions of users taken on the basis of financial (accounting) statements. Materiality depends on the value of the indicator of financial (accounting) statements and (or) errors, assessed in case of their absence or distortion.

When developing an audit plan, the auditor establishes an acceptable level of materiality in order to identify misstatements. Examples of qualitative distortions are:

1) insufficient or inadequate description of the accounting policy, when there is a possibility that the user of the financial (accounting) statements will be misled by such a description;

2) the lack of disclosure of information about the violation of regulatory requirements in the case where it is likely that the subsequent application of sanctions could have a significant impact on the results of the entity's activities.

The auditor needs to consider the possibility of misstatements in relation to relatively small amounts, which together can have a significant impact on the financial (accounting) statements. For example, an error in a month-end procedure could indicate a possible material misstatement if such an error were repeated every month.

The auditor considers materiality both at the level of financial (accounting) statements as a whole, and in relation to the balance of funds on individual accounting accounts of groups of similar transactions and cases of information disclosure. Materiality may be influenced by regulatory legal acts of the Russian Federation, as well as factors related to individual accounting accounts of financial (accounting) statements and the relationship between them. Depending on the considered aspect of the financial (accounting) statements and the relationship between them. Depending on the considered aspect of the financial (accounting) statements, different levels of materiality are possible. The auditor should take into account materiality when determining the nature, timing and extent of audit procedures: evaluating the effects of misstatements.

When planning an audit, the auditor considers what could cause a material misstatement of the financial (accounting) statements. The auditor's assessment of materiality relating to individual accounting accounts and groups of similar transactions helps the auditor decide, for example, which indicators of financial (accounting) statements to check, as well as the use of selective checks and analytical procedures. This allows the auditor to select audit procedures that are expected to collectively reduce audit risk to an acceptably low level.

There is an inverse relationship between materiality and audit risk: the higher the level of materiality, the lower the level of audit risk, and vice versa. The auditor compensates for this by either reducing the pre-assessed level of control risk where possible and maintaining the lower level by performing enhanced or additional tests of controls, or by reducing the risk of misstatement by changing the nature, timing and extent of planned substantive procedures.

8. Content of pre-audit planning

Planning, being the initial stage of the audit, includes the development by the audit organization of a general audit plan indicating the expected scope, schedules and timing of the audit, as well as the development of an audit program that determines the scope, types and sequence of audit procedures necessary for the formation of an audit organization of an active and a reasonable opinion on the entity's financial statements. The audit organization and individual auditors are required to plan their work so that the audit is carried out effectively.

Audit planning involves the development of an overall strategy and a detailed approach to the expected nature, timing and extent of audit procedures. The audit organization must agree with the management of the economic object on the main organizational issues related to the audit. The auditor's planning of his work helps ensure that important areas of the audit are given the necessary attention, so that potential problems are identified and the work is performed at optimal cost, quality and in a timely manner.

Audit check, as a rule, is always limited to a certain period (on average - 2 weeks); Due to these limitations, it is not always possible to conduct a complete audit at a large and even medium-sized enterprise. Therefore, the auditor should determine the verification strategy, taking into account the individual characteristics of each economic entity, which provides for:

1) consideration of the collected information about the activities of the client;

2) a preliminary assessment of the risk and effectiveness of internal control;

3) determination of the depth, nature and duration of checks of individual groups of operations.

The audit strategy should take the form of a plan drawn up by the auditor in writing, the purpose of control:

1) preliminarily determine the scope and type of required tests;

2) estimate the costs of their implementation;

3) reach an understanding with the client on all major issues before the start of the audit;

4) have evidence of the validity of the audit and its quality for this client.

Planning is preceded by the following steps:

1) preplanning preparation;

2) obtaining information about the client's business (the specifics of the activity, the structure of relations, policies, legal circumstances);

3) assessment of materiality;

4) assessment of audit risk;

5) study of the internal control system and assessment of the risk of its inefficiency.

Many audit firms develop their own audit plan standards tailored to the industry specifics of their clients.

Planning usually includes:

1) development of audit schedules;

2) determining the terms and income and discussing them with the client;

3) briefing the members of the audit team;

4) organization of interaction with departments within the company;

5) discussion of the audit strategy with the client.

The audit strategy is based on the choice of the most rational ways to achieve the goals of this audit and depends on the experience and qualifications of the auditor, the duration of cooperation between the audit firm and the client, the nature of the tasks to be solved in the audit.

At the preliminary planning stage, the auditor should become familiar with the financial and economic activities of the economic entity and have information about:

1) external factors affecting the economic activity of an economic entity, reflecting the economic situation in the country (region) as a whole and its industry specifics;

2) internal factors affecting the economic activity of an economic entity associated with its individual characteristics.

9. Preparation of the overall plan and audit program

The audit organization must and has the right to independently make decisions about the types, number and depth of audit procedures, the time spent, the number and composition of specialists required to carry out a full-fledged audit and prepare a reasonable audit report.

The main audit situations are:

1) audit planning;

2) obtaining audit evidence;

3) use of the work of other persons and contacts with the management of the economic entity by third parties;

4) audit documentation;

5) generalization of conclusions, formation and expression of an opinion on the financial statements of an economic entity. The audit should be planned on the basis of the understanding reached by the audit organization of the activities of the economic entity. The purpose of planning is to organize an efficient and cost-effective inspection. At the planning stage, it is necessary to determine the strategy and tactics of the audit, the timing of its implementation; develop a general plan and audit program.

During the audit, a sufficient amount of high-quality audit evidence should be obtained (as a rule, from several sources and by different methods), which can serve as the basis for forming an opinion of the audit organization on the reliability of the financial statements of an economic entity. When conducting, a rational balance should be observed between the costs of collecting audit evidence and the usefulness of the information extracted. Nevertheless, the complexity and laboriousness of the implementation of a particular procedure cannot be considered a reason for refusing it, if the need for this procedure is due to the circumstances of the audit.

To achieve the objectives of the audit, the work of other persons can be used: auditor's assistants, involvement of experts, internal auditors, and other audit organizations. In doing so, the audit firm should consider the results of their work in the context of the procedures performed by the auditors, as well as assess the possibility of using the results of the work of others as reliable audit evidence or the basis for obtaining such evidence. The involvement of other persons in the audit does not relieve the audit organization of responsibility for the opinion expressed on the financial statements of the economic entity and does not reduce the degree of this responsibility.

During the audit, the main aspects of the work performed, the conclusions drawn and other significant issues relevant to the preparation of the audit report, as well as to evidence of the quality of the audit, should be documented. The working documentation of the audit should be sufficiently complete and convincing to serve as confirmation of the correctness of one or another opinion of the audit organization on the financial statements of the economic entity.

At the stage of preparing an opinion on the reliability of the financial statements of an economic entity, the audit organization is obliged to summarize and evaluate the conclusions drawn on the basis of the data obtained. In this case, one should proceed from the criteria for compliance with regulatory requirements in the preparation of financial statements by an economic entity and its compliance with the information on the activities of an economic entity that the audit organization has.

The auditor's report must contain a clearly expressed opinion on the degree of reliability of the financial statements of the economic entity. Of course, a positive audit report indicates that the audit organization considers the financial statements of an economic entity to be reliable in all respects.

10. Audit documentation

Issues related to audit documentation are regulated by the following standards: "Audit documentation", "Audit planning", "The procedure for drawing up an audit report on financial statements".

The audit organization and the individual auditor must document all information that is important in terms of presenting evidence supporting the audit opinion, as well as evidence that the audit was conducted in accordance with federal rules (standards) of auditing. The term "documentation" refers to working documents and materials prepared by and for the auditor, or received and retained by the auditor in connection with the audit. Working documents may be presented in the form of data recorded on paper, photographic film, in electronic form or in other form.

Working papers are used:

1) when planning and conducting an audit;

2) when exercising current control and checking the work performed by the auditor;

3) to record the audit evidence obtained in order to confirm the opinion of the auditor.

The auditor should reflect in the working papers information about the planning of the audit work, the nature, timing and extent of the audit procedures performed, their results, as well as the conclusions drawn from the obtained audit evidence. The working papers should contain the auditor's rationale for all significant points on which it is necessary to express his professional judgment, together with the auditor's conclusions on them. In cases where the auditor considered complex issues of principle or expressed professional judgment on any issues important to the auditor, the working documents should include the facts that were known to the auditor at the time of the formation of the conclusions, the necessary argumentation.

The scope of the audit documentation should be such that if it becomes necessary to transfer work to another auditor who does not have experience in this assignment, the new auditor can understand the work done and the validity of the decisions, conclusions of the former auditor.

The form and content of working documents is determined by the following factors:

1) the nature of the audit engagement;

2) the requirements for the auditor's report;

3) the nature and complexity of the activities of the auditor;

4) the nature and condition of the accounting and internal control systems of the auditor;

5) the need to give instructions to the auditor's employees, exercise ongoing control over them and check their work;

6) specific methods and techniques adopted in the audit process.

Working papers should be drawn up and systematized in such a way as to correspond to the circumstances of each audit and the needs of the auditor during its implementation. In order to increase the efficiency of preparation and verification of working documents, it is recommended that standard forms of documentation be developed in an audit organization (for example, a standard structure of an audit file (folder) of working documents, forms, questionnaires, standard letters and appeals). The standardization of documentation makes work easier and allows you to control the results of the check performed. To improve the efficiency of the audit, it is allowed to use charts, analytical and other documentation during the audit.

The results of performing analytical procedures should be used to obtain audit evidence necessary for the preparation of an audit report, as well as to prepare written information from the auditor to the management of an economic entity based on the results of the audit.

11. Financial control system and internal audit

The financial control system, designed to control and regulate all financial and economic activities of all entities and the actions of individuals, protect their legitimate interests and suppress violations and abuses in the field of finance, must function effectively, have a well-functioning control system with instructions for its implementation, a system of penalties for detected violations and a system of rewards for its correct execution.

General financial control is carried out on the basis of the Federal Law of November 21.11.1996, 129 No. XNUMX-FZ “On Accounting”, the Civil Code, the Code of Administrative Offenses, the Criminal Code, the Budget Code, the Tax Code, and individual control activities are carried out by control and audit bodies , Treasury, Accounts Chamber, Ministry of Finance, financial authorities of constituent entities of the Russian Federation and municipalities, antimonopoly authorities, tax and other government authorities within their competence.

The financial control system includes preliminary control (control prior to business transactions, preventing illegal financial actions), current control (control in the process of business transactions, promptly eliminating identified violations), subsequent control (control of already completed business transactions by analysis methods, tracking, comparison, recalculation and others in order to verify their legality and expediency, correctness and completeness of the reflection of these operations).

Internal audit is a kind of financial control carried out by the internal services of the entity. This may be a control department, an audit commission or an internal auditor who performs internal control functions. Internal audit is built depending on the content and specifics of the activity of the economic entity, the scale of this activity, the system for managing economic processes.

The functions of internal audit include: checking the availability and status of asset valuation, the effectiveness of their use, checking the methods and technologies of accounting at the enterprise, its organization, checking the procedure for recording transactions in accordance with the legislation of the Russian Federation, checking the completeness of accounting for transactions and reporting, consulting accounting specialists, making suggestions to improve accounting.

Internal audit must be secured by the provisions of internal local regulations and instructions. The objectivity of internal audit is ensured by the degree of its independence in the structure of an economic entity; as a rule, the internal audit system is limitedly independent.

It is recommended that the auditor's performance standards be used to develop in-house standards for the audit service, which will determine: the organizational status of the internal audit department, the rights and obligations of internal auditors (here it is also necessary to determine the relationship between the internal audit service and other services of the subject), the qualification requirements for specialists of the internal audit department audit (level of knowledge, experience, training). The internal audit service uses methodological techniques, these are:

1) inspection to obtain evidence of the reliability of reflection in the accounting of business processes;

2) verification of documents for the correct execution and completeness of the reflection of business transactions in them;

3) observation - tracking processes, collecting information necessary for verification;

4) request, survey, testing, questioning in order to obtain information for verification;

5) confirmation, recalculation, inventory, selective and continuous verification;

6) reconciliation, identity check, analysis of samples and samples, etc.

12. Actions of the auditor in case of revealing the facts of non-compliance by the audited organization with laws and regulations

If the auditor discovers facts of non-compliance by the economic entity with the requirements of regulatory acts, he should more carefully study the circumstances under which the violations occurred, assess the degree of influence, the significance of violations on the reliability of financial statements.

The consequences of a breach include:

1) collection of penalties in the audited reporting period;

2) threat of alienation of property;

3) termination of the activity of an economic entity;

4) the emergence of doubts about the veracity and reliability of reporting data;

5) making wrong decisions based on distorted financial statements.

In the event that the auditor decides to hide the discovered facts of the corpus delicti, other actions or inaction of the economic entity, it should be remembered that measures of responsibility can also be applied to him, since he gives his professional opinion - a judgment on the reliability of accounting.

The impact of non-compliance with the requirements of regulatory acts by an economic entity is reflected in the assessment of possible risks, entails the adjustment of the audit procedures developed in the plan, the reassessment of the internal control system over the enterprise. The revealed facts of non-compliance with the law indicate either a deviation of the rules for maintaining and organizing accounting and reporting, or non-compliance during the reporting period with the adopted accounting policy in reflecting business transactions and assessing property.

The auditor makes his judgment about the violation: whether it was intentional or unintentional, whether the employees and the head of the economic entity were involved in the facts of non-compliance with the requirements of regulatory documents.

Significant violations of accounting and taxation, the auditor draws up in his working documentation in the form of a table "List of laws for which a violation was revealed."

In addition to the supreme management body of the economic entity, users of reporting data (for example, shareholders) and the management of the audit subject itself (in writing) should also be made aware of violations.

The facts of non-compliance with the requirements of regulatory enactments are taken into account by the auditor in the process of drawing up an audit report (in drawing up they are guided by the rule (standard) of audit activity "The procedure for drawing up an audit report on financial statements" and "Materiality and audit risk"). If the auditor believes that violations of normative and legislative acts led to distortion and affected the reliability of financial statements, then he presents a conditionally positive or negative opinion.

If the management (staff) of the audited entity prevent the auditor from obtaining reliable information that the facts of non-compliance with regulations have materially distorted the statements, the auditor is obliged to draw up a negative opinion or refuse to express his opinion in the audit report. If the reason for the restrictions was random circumstances, and not the management or staff of the company, then the auditor either draws up a conditionally positive opinion, or refuses to express his opinion in the opinion.

In practice (in a highly competitive environment), auditors help organizations correct all violations, since an unfavorable conclusion characterizes both the company and the auditor himself in terms of business reputation, therefore negative conclusions are a rare phenomenon and can most likely occur when audited on behalf of state organs. In most cases, enterprises receive a conditionally positive or positive conclusion.

13. Internal audit in the organization's management system

Internal audit - this is an integral part of the management control of an enterprise, a system of control over compliance with the established accounting procedure and the reliability of the functioning of various levels of management, organized by the economic entity itself, acting in the interests of its management and owners and regulated by internal documents. The work of internal audit has informational and consulting value for the management or owners of an economic entity: it is designed to help optimize the activities of an economic entity and fulfill the duties of its management.

Internal audit functions include checking accounting and internal control systems, developing recommendations for improving these systems, checking accounting and operational documentation, compliance with laws and other regulations, checking the activities of various levels of management, evaluating the effectiveness of the internal control mechanism, checking the availability, condition and provision the safety of the property of the enterprise, special investigations of individual cases, for example, suspicions of abuse, the development of proposals for eliminating the identified shortcomings and recommendations for improving management efficiency.

One of the most important areas of internal control is the accounting policy of the enterprise. Since 1995, it has been developed at all Russian enterprises. The following information is reflected in the accounting policy: determining the moment of proceeds from the sale, the method for determining the cost of materials written off as production costs, the methodology for calculating the depreciation rates of fixed assets, the procedure for reflecting exchange rate differences in the accounting, the list of funds and reserves formed and the rate of allocation of funds to them, methods writing off the cost of repairing fixed assets, etc. Studying the accounting policy, the auditor determines typical operations and concludes that there are violations of the accounting policy.

In the production accounting system, first of all, information about costs is created. Production costs are one of the main objects of management accounting. They are grouped and accounted for by types, places of their occurrence and cost carriers. Another object of management accounting are the results, which can also be taken into account under the tests of cost incurrence and cost carriers. In the process of comparing the costs and results of various accounting objects, the efficiency of production and economic activities is revealed. Management accounting information is usually a trade secret of the organization, is not subject to publication and is confidential. The administration of the organization independently establishes the composition, timing and frequency of submission of internal reporting.

An important step in the internal control system is the document flow. When studying the workflow and analyzing documents, the auditor concludes that the rules for registration are observed, the relationship of individual primary documents with each other and with accounting registers, and the compliance of the primary document with a business transaction. Based on the analysis of the document, a conclusion is made about the degree of compliance of the document with legislative acts. Obtained during the analysis of the internal control system, registration and clarification of internal control, expanded and specified during the audit information about the functioning of the enterprise allows the auditor to quickly respond to problems that arise in the enterprise. The use of the internal control system allows, without significant expenditure of time and money, at the first stage to detect shortcomings in the construction of accounting at the enterprise and highlight areas that should be paid attention to.

14. Audit of settlements with suppliers, contractors, debtors and creditors

The purpose of the audit of settlements with suppliers, contractors, debtors and creditors is to verify the legitimacy of the occurrence of receivables and payables, the timeliness of repayment of such debts, the correctness of accounting for transactions on settlements with contractors, suppliers, debtors and creditors, as well as measures to eliminate the causes that cause the occurrence unclaimed debt.

The sources of information for such a check are: the accounting policy of the organization, materials of the inventory of calculations, primary documents, registers of invoices, powers of attorney, registers of analytical and synthetic accounting, acts of mutual settlements and other documents.

It is necessary to evaluate the quality of the internal control system and accounting for such settlements at the enterprise; for this, the control system for accounting for settlements with suppliers and contractors is being tested. The test includes the following questions: are there any contracts for all deliveries and services, how often are accounting reconciliations carried out, what percentage of suppliers, contractors, debtors and creditors are covered by such reconciliations, to whom are powers of attorney issued, are there any cases of shortages, non-submission of reports for issued powers of attorney whether all invoices are registered, whether claims are made in a timely manner and how they are satisfied, whether penalties are applied for failure to comply with the terms of contracts, whether prices are reconciled according to documents and prices specified in contracts. The verification program includes verification of:

1) contracts - legal assessment from the standpoint of compliance with legislation, including tax legislation;

2) inventory of calculations (reveal the reality of the debt, the validity of the amounts of shortages, the amounts of debts for which the limitation period has expired, the persons guilty of missing these deadlines).

In the audit, examples of tracking, confirmation, recalculation, identity and reconciliation, selective verification are used.

Particular attention is paid to non-invoiced deliveries, the quality and quantity of incoming raw materials or the volume and quality of services provided are also checked.

If necessary, a decision can even be made on the participation of the auditor in the acceptance of goods and materials. Attention is paid to cash settlements when paying off debts with suppliers, contractors, debtors and creditors, since these settlements provide opportunities for fraud.

You should also carefully study the accounting of bills, barter transactions. In particular, they check the accounting of bills, the correctness of the calculation of exchange rate differences, in barter transactions they pay special attention to the valuation of exchanged goods, taxation on legal transactions.

They check the correctness of the write-off of costs from the credit of settlements with debtors and creditors for the cost of products, services, the correctness of the postings, the correctness of calculations expressed in foreign currency, the calculation of sum differences.

When checking settlements with contractors, the auditor must establish whether the objects are provided with a source of financing, whether there are design estimates for the objects, whether the volumes of work performed indicated in the delivery certificates correspond to the actual volumes.

The most common violations:

1) undetermined goods and materials;

2) discrepancy between the data of suppliers' invoices and the accounting data of the audited subject;

3) incorrect correspondence of accounts;

4) incorrect reflection of VAT;

5) destruction of original documents;

6) forgery and falsification of documents;

7) drawing up unrealistic obligations and debts for the purpose of incorrect cash payments;

8) reflection of unreal receivables and payables on the accounts of accounting.

15. Internal audit of the bank's activities

Internal audit should be understood as checking and evaluating the effectiveness of the functioning of all departments of the bank.

The audit is organized in accordance with the Regulation "On the organization of internal audit in the Central Bank", approved. Order of the Central Bank of the Russian Federation of March 31.03.1997, 02 No. 140-XNUMX. Internal audit allows you to have reliable information about the state of affairs in various areas, prevents financial risks (credit, currency, interest, the risk of lost profits, liquidity), determines the financial stability and competitiveness of the bank, ensures the safety of shareholder property, protects the interests of the bank, its participants and creditors .

The main tasks of internal audit are:

1) compliance with the requirements of regulatory legal acts;

2) compliance with established procedures when making decisions to eliminate the identified deficiencies;

3) fulfillment of the requirements for effective risk management of banking activities;

4) correct reflection of transactions in accounting accounts and ensuring the reliability of accounting and other reporting;

5) interaction with other regulatory bodies;

6) prevention and elimination of violations by bank employees of the current legislation.

The internal audit service operates on the basis of the bank's charter and the regulation on the internal audit service, approved by the supreme management body of the bank or other authorized body.

The organization of the internal control service can be built as follows:

1) creation of a special structural subdivision (department) in the bank;

2) provision in the staff list of positions of auditors.

Employees of this service must have professional skills and relevant qualifications.

The Internal Audit Service of the Central Bank of the Russian Federation conducts audits of the activities of structural divisions and organizations at least once every 1 years, and to ensure the safety of cash and other valuables in the vaults of the Central Bank - annually, in order to protect the interests of the bank, participants and creditors, ensuring control over the adoption of measures to minimize risks, resolve emerging conflicts.

The rights, duties and responsibilities of employees of the internal control service are provided for in the Regulation "On the organization of internal audit in the bank" (approved by Order No. 31.03.1997-02 of 140) and job descriptions.

Internal audit is classified according to various criteria. By the time of the event, it is preliminary and subsequent.

Preliminary is carried out before the adoption of management decisions in order to prevent illegal banking operations, actions of officials and financially responsible persons: efficient use of banking resources; preventing the occurrence of unproductive expenses and other actions that are detrimental to the activities of the bank. The subsequent one is carried out to establish the reliability and legality of banking operations and the actions of officials in the performance of official duties, as well as to identify internal reserves, eliminate existing shortcomings and omissions.

According to the timing, there are operational and periodic internal audits, the operational one is organized during the working day, within the reporting period, in order to timely identify deviations, their causes and perpetrators.

Periodic audit is carried out for a period of more than 1 month. At the same time, the timeliness, correctness, and expediency of banking operations are established. Depending on the sources of information, internal audit is divided into documentary and actual. Documentary is carried out according to the data of documents, accounting registers and reporting forms, and the actual one is carried out by examination, inspection, recalculation, laboratory analysis, examination, etc.

LECTURE No. 8. Control over calculations

1. Control over settlements with other debtors and creditors

Control over settlements with other debtors and creditors includes verification of accounts and data in the reporting on account 76 "Settlements with various debtors and creditors".

The methods used to control settlements are identical to the methods for checking external settlements and include the analysis of settlement transactions. The controller-auditor must evaluate the legality of settlement transactions using account 76. For this, it is necessary to study the regulatory framework, instructions for using the chart of accounts.

The controller checks the correctness of accounting entries. When controlling operations on claims, it is necessary to find out the timing of the occurrence of debts and the procedure for submitting claims, the reasons for the occurrence of claims, the procedure for fulfilling claims, the timeliness and correctness of processing documents for a claim, the procedure for extinguishing a claim on bank statements, documents for the supply of goods and materials against a claim, writing off bad debts and the procedure for recognizing them as hopeless.

The correctness and validity of withholding amounts on writ of execution are controlled; for this, accounting data is verified with payroll statements and other documents - grounds for deduction. The timeliness and completeness of the transfer of amounts under executive documents are established. When controlling settlements for property and personal insurance, they check the calculated amounts of insurance payments, the procedure for accruing them in correspondence with accounts for accounting for production costs or other sources of insurance payments, check the completeness and timeliness of transferring the amounts of insurance payments in correspondence with cash accounts.

The controller needs to check the procedure for writing off losses from insured events to the debit of account 76, the procedure and correctness of the insurance indemnity due under the insurance contract for an employee of the organization, the procedure for writing off losses from insured events that are not compensated by insurance indemnities (to the debit of account 99 "Profits and losses").

Analytical accounting on account 76 should be kept for each debtor, creditor, individual contracts and cases of debt. The controller checks the registers of analytical, synthetic, tax accounting, reflecting transactions on settlements with debtors and creditors, compares their data with accounting indicators in order to confirm the accuracy of accounting.

When controlling settlements with debtors and creditors, the internal control system in the organization is assessed in order to assess the risks of errors, violations, distortions in accounting and reporting. Inspection reveals violations:

1) the procedure for filing a claim, missing the deadlines for filing a claim, incorrect execution or incomplete filing of documents on a claim;

2) missed deadlines for collecting debts, limitation periods, unlawful write-off of amounts of debt into bad debts;

3) drawing up fictitious obligations for the purpose of incorrect payments;

4) incorrect accounting entries for settlements with debtors, creditors;

5) reflection on the accounting accounts of unreal receivables and payables;

6) there is no recalculation of personal income tax on unpaid salary amounts deposited at the end of the year;

7) incorrect calculation and groundlessness of deductions on writ of execution;

8) do not reconcile settlements, inventory settlements with debtors, creditors;

9) a weak internal control system for accounting for settlements with debtors and creditors;

10) violations in the field of the legislation of the Russian Federation in accordance with local regulations (accounting policies) in the reflection of settlement transactions with debtors and creditors.

2. Control over payroll calculations

Control over payroll calculations should begin with a check of the payroll. The accrued amounts for each employee must correspond to the amounts of labor agreements, work contracts, according to the staffing table or rates established for time workers.

The total of the amount payable for all statements on any date must correspond to the amount of this incoming cash order, and the amount of funds paid out must correspond to the outgoing cash order. In the case of the issuance of wages, accounting for cash transactions is terminated taking into account wages (accounts 50 "Cashier" and 70 "Payments for labor" correspond); therefore, the amounts of wages issued in the accounting registers for accounts 50 and 70 should be the same. In addition, the amount of total taxes withheld must be equal to the sum of the amounts of their transfers, i.e. payment orders for the transfer of taxes. It is possible to check the correctness of the calculation of additional wages (holidays, sick leave benefits, upon dismissal).

When checking the accounting of payroll calculations, it should be remembered that the totals of accrued wages for the reporting period reflect credit turnover; the amounts of deductions, paid funds - debit turnovers on account 70. The difference in credit and debit turnovers on this synthetic account, which is the amount of debt of funds for wages of the enterprise to employees, recorded in the General Ledger, is transferred to the balance sheet liability on the corresponding line. When checking the primary documents for payroll (sheets, payroll, etc.), you should check the fact that the costs of the main activity include the costs of remuneration of workers employed in other activities. This is achieved by comparing the data on the credit of account 70 "Calculations on wages" in terms of write-offs to production accounts and the data on the result of the summary sheet of wages in terms of its accrual. The data on the result of the summary sheet, when wages are accrued not only to production workers, should be greater than the data on the debit of production cost accounts.

When checking the correctness of the reflection in the accounting of deductions for voluntary medical insurance, it should be borne in mind that they are made only at the expense of the profit remaining at the disposal of the enterprise, or personal funds of citizens on the basis of concluded agreements. The reserves of future expenses and payments formed by the enterprise are subject to mandatory verification, since their amounts actually reduce taxable profit.

The balances of funds recorded on account 89, accrued at the expense of the cost of products (works, services), in accordance with the current legislation, in some cases are subject to inventory at the end of the year, and in certain cases - written off from the balance sheet. The check establishes the correctness of the formation of amounts for a particular reserve, and, if necessary, adjusts the amount of the balance by the method of reversing the entry on the debit of production accounts and on the credit of account 89 or adding the excess of actual costs to the cost price by direct posting. In addition, the correctness of the calculation of income tax from the excess of the wage fund in comparison with the normalized value is subject to verification.

In the absence of control over transactions with wages, there may be cases of overestimation of the accrued amounts and their payment to nominees, as well as abuses in the issuance of money. They can be prevented by comparing the grounds with the amounts assessed; sign the statement for payment after its full completion, indicating the total amount of the funds paid.

3. Control over settlements for joint activities

Joint activities should be carried out on the basis of an agreement between its participants, unless a legal entity is created for this.

Under the agreement on joint activities, the parties, by combining their property, jointly conduct economic activities.

First of all, they control the correctness of drawing up an agreement on joint activities. The goals of joint activities, participants, forms of participation of the parties, property contributed as a share in common property, profit and the procedure for distributing profits from joint activities, the procedure for dividing jointly acquired property are subject to control. The controller should study who and how will manage the joint activities. Accounting for joint activities should be organized so that the property for joint activities is accounted for separately from the property of the leader - the participant who is entrusted with the conduct of common affairs (he must have a power of attorney to conduct common affairs issued by the other parties to the agreement).

The common property is accounted for on a separate balance sheet of the leader. Individual balance data is not included in the leader's balance sheet. The correctness of the reflection in the accounting of transactions on joint activities, the reflection of the difference from the excess of the valuation of property under a joint activity agreement over its balance sheet valuation or from an understatement (from the credit of account 83 and the debit of account 83, respectively) are subject to control.

The order of distribution of profits from joint activities (in accordance with the agreement) and the correctness of paying taxes on its results are subject to control. Thus, each participant in joint activities pays income tax and property tax from joint activities independently in accordance with the share of property transferred under the agreement.

Taxes such as VAT, personal income tax, excises, UST are charged and paid where the tax base arises.

It is also necessary to control the correctness of the compilation of postings for joint activities, reflecting the operations of this activity.

It is necessary to verify the information provided by the leader to the participants in joint activities (should be provided to the participants no later than the deadlines established by law for the provision of financial statements).

The correct reflection of the property transferred under the agreement implies its accounting as part of short-term or long-term financial investments (this depends on the term of the joint activity agreement), and analytical accounting of investments is carried out by type of contribution. Each party to the contract must include the share of profit in non-operating income.

When a joint activity is terminated, the remaining property and funds are distributed among the participants in the manner prescribed by the agreement, and this is the subject of careful control. At the same time, they control the value of property, the balance of funds, the procedure for closing financial investment accounts.

If the amount of funds received is greater than the investment under the agreement, then the difference is gratuitous receipts, if, on the contrary, the difference is covered from the participants' own sources.

That is why it is important to control the availability of separate accounting for transactions related to joint activities and the activities of the leader-participant, who keeps records of common affairs under the contract. It is recommended to open separate current accounts in banks for accounting of funds, and separately for each joint activity agreement. Primary documents, statements and registers of synthetic, analytical and tax accounting, calculations, accounting statements, etc. are subject to control. Documents defining and explaining the accounting of joint activities.

4. Control over settlements with the budget and extra-budgetary income

The purpose of control of settlements with the budget and extra-budgetary funds is to confirm the correctness of calculations, completeness and timeliness of payment of taxes, fees and payments to the budget and extra-budgetary funds. Control is carried out for each type of settlements with the budget and extra-budgetary funds in the following areas:

1) the state of internal control;

2) the correctness of determining the basis for calculating the tax, fee, payment;

3) the correctness of the applied rates, benefits;

4) the correctness of tax reimbursement from the budget;

5) completeness and timeliness of tax transfer, collection, payment;

6) the correctness of the preparation of declarations, calculations and other reporting documents;

7) the correctness of the execution of primary documents and the reflection in the accounting of such operations.

Sources for monitoring are payroll records, accounting and tax registers (order journals, statements, cards for accounts 68, 69, 90, 70, 76, etc., general ledger, balance sheet (form No. 1) , profit and loss statement (form No. 2), accounting policy of the organization), calculations and tax returns for taxes, accounting statements, etc.

The controller needs to familiarize himself with the results of previous audits, find out for which taxes and payments the enterprise or organization makes settlements with the budget and extra-budgetary funds. Settlements with the budget are carried out on account 68 "Settlements with extra-budgetary funds", on account 69 "Settlements for social insurance and security".

Analytical accounting is organized for each tax, fee on a separate sub-account to the specified accounts.

The controller should analyze the correctness of attributing taxes to the appropriate sources of their payment (ie, due to cost, net profit, staff salaries).

Since the right of an enterprise to take into account the sale of products for tax purposes in two ways - "on shipment" and "on payment", the controller-auditor should analyze the accounting policy of the subject and his right to use the second method. If the enterprise has the right to use the "on payment" method, it is necessary to find out the accuracy of calculating the taxable base in the corresponding tax period for income tax, VAT, because the accounting and tax reporting of the enterprise will not match. The amount of VAT accrued, but not paid by buyers, is recorded on account 76, upon receipt of payment, it is debited to account 68.

Compliance of data on analytical accounts and synthetic accounting data in the general ledger and in reporting is subject to control. The identified enterprises should be reflected in the working papers of the auditor.

It is necessary to check the expenses of the organization that are taken into account for the purposes of taxation of profits, since not all expenses are taken into account for taxation or are taken into account within the limits. This order is enshrined in ch. 25 of the Tax Code of the Russian Federation "Income Tax".

The procedure for accounting for distributable expenses and expenses to be attributed in the following tax periods is checked. All this significantly affects the calculation of the tax base.

Most often, there are errors in the calculation of the tax base, improper accounting that does not provide information to internal and external users about the status of settlements with the budget and funds, violation of payment terms, incorrect application of benefits, there are cases of concealment, underestimation of sales revenue, which serves as the basis for calculating income tax, non-compliance with the standard for including costs in expenses taken into account for taxation.

All violations of settlements with the budget and off-budget funds lead to the application of financial sanctions to the organization in the form of fines, penalties, forfeits, the correctness of the calculations of which is also an object of control.

5. Checking the accounting of fixed assets

The purpose of checking the accounting of fixed assets is to control the correctness, completeness, expediency, efficiency of the use of fixed assets and the procedure for their accounting.

The audit of fixed assets includes:

1) operations for the receipt, transfer, disposal, depreciation of fixed assets;

2) organization of the safety of fixed assets;

3) the correctness of determining the initial book value of fixed assets;

4) revaluation operations (markdown, revaluation) of fixed assets;

5) correctness, completeness, timeliness of documenting fixed assets;

6) verification of ongoing current and capital investments in fixed assets (repair, reconstruction, modernization);

7) transactions for the sale of fixed assets;

8) analysis of ongoing inventories.

The sources of information on the control and verification of accounting for fixed assets are the primary documents for accounting for fixed assets (acts of commissioning, acts of acceptance and transfer, inventory cards, purchase agreements, transfers of fixed assets, etc.). An analysis of accounting policies, constituent documents is carried out, statements, depreciation calculations are analyzed, as well as the procedure for attributing depreciation costs to expenses, including taxation. Journals, warrants, statements of synthetic and analytical accounting are subject to verification, the correctness of entries reflecting business transactions for accounting for fixed assets, they analyze the provisions on the accounting policy, as well as the procedure for implementing the principles of accounting for fixed assets, enshrined in the accounting policy, analyze the correctness of the qualification of fixed assets in order to to select validation procedures.

Fixed assets can be classified as follows:

1) rented, own: transferred to operational management or to the right of economic management;

2) being in operation for conservation, in stock, under reconstruction, etc.;

3) production and social services.

The inspector must control the procedure for assigning fixed assets to a particular type, since, in accordance with the classification, fixed assets are included in different depreciation groups and have different service lives and depreciation rates. Here it is necessary to pay special attention to the correct classification of funds, since depreciation amounts reduce the taxable base and are collected when calculating property tax, and therefore may affect the correct calculation of taxes, and errors may lead to the application of financial sanctions to the subject of inspections in the form of fines, penalties .

When checking the accounting of fixed assets, it is necessary to make sure that the accounting data correspond to the actual availability, check the status of the accounting for compliance with current legislation (Regulations on accounting and reporting in the Russian Federation, Instructions on accounting in institutions and organizations that are on the budget), establish whether there are any cases illegal write-off of fixed assets, how the accounting of leased fixed assets is kept (here they check the procedure for classifying the lease of fixed assets as payable or long-term, examining contractual relations, drawing up acts of acceptance and transfer, keeping records of lease operations, accounting for investments, repairing leased fixed assets).

They also check whether accounting is kept on off-balance accounts 001, 005, whether inefficient use of funds is allowed, whether there are cases of formal inventory taking, whether capital investments are made under the guise of repair work.

When errors and violations are identified, it is necessary to determine the degree of their influence on the distortion of accounting and reporting data, assess the consequences of these errors in tax accounting, the causes of errors, as well as the perpetrators and the risk of these errors in the future.

6. Control of operations on receipt, disposal and depreciation of fixed assets

Control of operations for the receipt of fixed assets involves the assessment of fixed assets received as a contribution to the authorized capital, under contracts of sale, mutual offset, as a result of construction (contract and economic method), lease, etc. Control consists in checking the assessment of received fixed assets funds, if the object comes in the order of acquisition, its cost will consist of the purchase price and transportation and procurement costs, if in the form of a contribution to the authorized capital, then the cost of the funds will be agreed with the founders. Control over the evaluation of funds received free of charge will consist of control of market prices for a similar product on the date of its entry.

Property - a fixed asset received by exchange, netting, is valued at the value of the property being exchanged.

The cost of fixed assets accepted for accounting is not subject to change (except for modernization, additional equipment, etc.). The control of the receipt of fixed assets affects the analysis of the transactions performed, the correctness and completeness of the execution of documents for the receipt of funds (acceptance certificate, commissioning certificates, inventory cards of fixed assets, the act of posting land, the act of accepting perennial plantings.

Asset retirement control consists of checking write-off transactions. It is necessary to check the correctness of paperwork (an act for the write-off of buildings and structures, an act for the write-off of machinery and equipment, an act for the culling of animals, an act for the write-off of perennial plantations), the correctness of making entries in the inventory card of the fixed asset, control the data of analytical and synthetic accounting, the legality of committed write-off actions, identify cases of violations, abuses (replacement of new objects with old ones or with worse quality characteristics), analyze cases of loss, damage, theft of property for violations. An analysis of the write-off of fixed assets in terms of their evaluation is carried out. The write-off in accounting from the balance sheet should be carried out in the amount of the actual assessment of the fixed asset listed in the inventory card. The procedure for writing off expenses for the liquidation of fixed assets is controlled. If the decommissioned object is not fully depreciated, then its residual value will be equal to the book value minus the amount of accrued depreciation. Control the procedure for disposal of fixed assets in accordance with applicable law.

Thus, the Accounting Regulations "Income of the organization" and "Expenses of the organization" establish that sales and other disposals of fixed assets for the purpose of assessing income and expenses from the disposal of funds are classified as operating. If there is a death, damage, shortage - extraordinary, non-operating include the amount of markdown, revaluation upon disposal of the object.

The control of depreciation of fixed assets consists in determining whether all objects are taken into account when calculating depreciation, what methods are used to calculate depreciation in accounting and tax accounting, whether the procedure and methods for calculating depreciation correspond to current legislation and the provisions of accounting policy, and arithmetic control of depreciation is carried out. The procedure for assigning funds to depreciation groups and the useful life are checked. When controlling depreciation, it should be remembered that objects that are under reconstruction, modernization, conservation (more than three months), technical re-equipment are not subject to depreciation, but their service life is extended by the conservation period.

If the fixed asset is leased, then the amount of depreciation is attributed to non-operating expenses.

7. Control over inventory accounting

Control over the movement of materials begins with checking the amounts reflected in their accompanying documents (cheques, invoices, certificates, invoices for internal movement), receipt orders, stock accounting cards for materials. The amounts in the monetary value of all materials entering the enterprise are determined by debit turnovers on the account of the same name 10 "Materials".

In the event of the disposal of materials (their release into production, to a party for processing, sale), the amounts in the cards (at the appropriate costs) are verified with the amounts in the documents for the consumption of materials (limit-fence cards, requirements, invoices) or with the amounts reflected in the report on the release of products, the performance of work. When approving these reports, it should be remembered that they are the basis for the write-off of materials, therefore, it is necessary to check the compliance of their consumption with the standards in force at the enterprise.

If discrepancies are identified in this area, their nature should be determined and the shortages should be attributed to the relevant sources or new consumption rates should be approved.

The amounts of retired materials in monetary terms represent credit turnover on account 10 "Materials". The balance of this synthetic account, which is the difference between debit and credit turnovers, is recorded in the asset balance in the inventory section. During the audit of accounting on account 10 "Materials", it is necessary to identify costs that are not related to acquired material assets and are not subject to reflection on account 16 and inclusion in the cost, including the amount of VAT and special tax on account 10 "Materials". If such costs are established, the amount of profit hidden from taxation should be calculated.

In addition, in the case of accounting for materials at accounting prices, it is necessary to check the correctness of determining the amount of deviations to be reflected in the composition of the cost of goods sold. For this, an appropriate calculation is made, taking into account that the differences accumulated on account 16 are debited to the accounts of production costs and generalization costs or other relevant calculations in proportion to the cost of materials used in production, taken at discount prices. In cases of inclusion in the cost of the amount of deviations in amounts greater than those provided for by the calculations, it is necessary to determine the amount of profit hidden from taxation.

For enterprises accounting for materials on account 10 "Materials" at actual cost, it is necessary to determine from the turnover sheet of materials accounting whether the actual costs were left in the balances recorded on account 10 "Materials" by transferring (when debited to production accounts) the cost of some types of materials to their other types in order to regulate the actual cost of finished products. In determining in this way the increase in the cost of those materials that should be written off for production, it is necessary to identify the amount of profit hidden from taxation.

It is necessary to check whether there have been any write-offs to the cost of costs that are not related to materials used in production, as well as cases of write-offs to production accounts of the cost of VAT and special tax, which should be taken into account in separate accounts and counted in settlements with the budget when writing off materials into production (at the appropriate percentage). Therefore, the calculation of the amounts of VAT and special tax, taken into account in settlements with the budget, based on written-off materials is also checked. It should be remembered that VAT and special tax on materials used at social and cultural facilities during construction work are financed from appropriate sources.

8. Control over external settlement operations

The purpose of the control of external settlement operations is to verify the reliability, correctness, completeness of the reflection of external settlement operations, to verify the compliance of ongoing settlements with the legislation of the Russian Federation.

Before carrying out control measures, it is necessary to familiarize yourself with the regulations governing these calculations, internal local acts and instructions, provisions; accounting policy, working chart of accounts, then check the registers of synthetic, analytical, tax accounting, primary documents that are the basis for accruing debts and making payments, mutual settlements with buyers and suppliers, branches, budget, funds, etc. It is necessary to check the data of the main books, financial statements, contracts, administrative documentation, acts of work performed, bills of exchange, acts of inventories, reconciliation of settlements, forms of internal control over settlement operations.

In the course of control, the amount of overdue debt, the reasons for missing the deadlines, the perpetrators, the reality of repayment of this debt, the procedure for submitting claims are established.

Particular attention is paid to external settlement transactions with atypical accounting entries, they are subjected to careful control.

They identify doubtful, unclaimed debts, documentary evidence of the received valuables, services in order to justify and legalize the formation of debts.

They check the procedure for writing off debts for external settlements, the procedure for withholding (correctness and validity) of amounts under executive documents, the completeness and timeliness of their transfer, (the completeness and timeliness of settlements under joint activity agreements). They analyze the operations of such activities, check the documentation, compliance with regulatory and legislative acts, the correctness of the organization and separate accounting of property, and operations of joint activities under the contract, the distribution of profits from joint activities between the participants.

They also pay attention to assessing the impact of settlement operations on the financial condition of an economic entity, when errors are identified, they study their impact on the reliability of objective data. External settlement operations are subject to control selectively, the continuous method is used when checking settlement data, for which, for example, reconciliation and inventory were not made.

It is also necessary to pay attention to external settlement operations for the provision of services, check the fact of the provision of services and acts of delivery of work performed (services rendered), their assessment.

Forms of contractual relations are subject to control in accordance with civil law in order to identify facts of incorrect execution of transactions, to identify void transactions that may be declared invalid in a court of law. When controlling documents, attention is paid to the correct calculation of VAT (allocation of amounts by calculation), to confirm the validity of presenting tax for offset (reimbursement from the budget) for goods and materials received, services. Particular attention is paid to accounting for non-invoiced supplies of goods and materials, accounting for supplies of material resources for foreign currency (the procedure for transferring ownership, the correctness of calculating exchange rate differences, VAT amounts, and payment for such resources are carefully checked).

If advances were issued in foreign currency, then they control the correctness of the calculation of the amount difference in accordance with PBU (accounting regulations).

They check operations of exchange, barter, mutual settlements, bills of exchange, operations for the formation of reserves (for example, a reserve for doubtful debts), operations for depositing wages.

9. Organization of audit work at facilities of different organizational and legal forms and forms of ownership

The diversity of the economy and the presence of different forms of ownership require the use of different organizational forms of control and audit work.

The organization of audit work at objects of different forms of ownership and different organizational and legal forms is built in accordance with the legislation governing the functioning of such entities.

At present, the functions of the state control and audit apparatus have changed, control over the observance of financial discipline has intensified. Such changes took place with the help of the targeted and effective use of funds by all business entities.

In the course of a preliminary acquaintance with the activities of the organization, it is necessary to analyze its constituent documents, property, accounting policies, economic activities, financial reporting indicators, the presence of government orders, etc.

Thus, the organization of an audit in state unitary enterprises (SUEs) should be built on the basis of a thorough analysis of constituent documents, an analysis of the property of SUEs and municipal unitary enterprises (MUEs), which is state and municipal property and belongs to the enterprise on the right of economic management or operational management.

During the audit, the auditor must remember that this property cannot be distributed among deposits, shares, shares, etc. When auditing obligations, it must be taken into account that unitary enterprises are not liable for the obligations of the owner of its property, and the owner, in turn, is not is liable for the obligations of the enterprise, except for cases of subsidiary liability, enshrined in the provisions of the Civil Code of the Russian Federation.

When auditing SUEs and MUPs, attention should be paid to checking the value of the net assets of enterprises based on the right of economic management, since they must be revalued at the end of the financial year. If the net asset value is less than the statutory fund, the statutory fund is reduced, and if it is less than the amount determined by law, the enterprise may be liquidated altogether. The audit of the activities of joint ventures should be organized in such a way that the control procedures could establish and confirm the correctness of the organization of accounting (accounting should be kept separately for the property of the joint activity, the property of the leading participant keeping records of common affairs, the accounting should give a clear idea of ​​the operations of the joint activity, their effectiveness and tax bases for joint venture operations).

If the audit is carried out in a small enterprise (SE), the audit procedure should be organized taking into account the scale and specifics of the subject's activities, the regulatory framework.

Since the MP often allows combining the duties of accounting employees, and the auditor must organize the verification procedure without relying on the internal control system, since this system is likely to have a low degree of reliability, it is possible to organize an audit according to a simplified version, taking into account the individual characteristics of the enterprise. When auditing MPs, the following shortcomings are often encountered:

1) risks of unsettled accounts;

2) irregularity of reconciliation of settlements;

3) formal non-compliance with the law, which often occurs during the revision of the MP.

When auditing foreign economic activity enterprises, they carefully analyze currency transactions, as well as the procedure for taxing transactions related to foreign economic activity, taking into account the regulatory framework for such activities.

10. Control over imprest transactions

When checking the accounting of these operations, the manager should view advance reports, on the basis of which the corresponding amounts are debited from the employees' account. In this case, the issued advances reflected in the reports must correspond to the amounts indicated in the expenditure cash warrants, the details of which are recorded in this report. The same applies to funds issued in the presence of overspending. The amounts of the balances of funds deposited after the delivery of the advance report to the cash desk must be equal to the amounts indicated in the relevant cash receipt orders. In addition, the stamps and signatures that approve them are checked on these documents.

Since the records of these operations are kept in the context of each accountable person, each advance payment, it is not difficult to identify debtors by the amounts of disbursed funds that can and should be withheld from wages.

When controlling the accounting of accountable amounts, the balances of accountable funds for individual employees, reflected in advance reports, are verified with the amounts of debt on them recorded in the journal-warrant or in the statement on synthetic account 71 "Settlements with accountable persons" (in the case of an employee's debt, his debit balance , enterprise debt - credit). The statement for each report of the employee reflects the funds issued to him, in the order journal - the amounts debited from the report.

The total balance for all reports of all employees, which is thus the total of debts on accountable amounts and is recorded in the general ledger on account 71 "Settlements with accountable persons", is also transferred to the balance sheet (on the corresponding line of the balance sheet asset "Settlements with other debtors" in in the first case, or as a debt on settlements with other creditors into a balance sheet liability in the second case).

Abuses in this area of ​​accounting are also possible in the absence or inattentive current control over the advance payments issued and their write-off from the account. At the same time, money can be issued for unnecessary, inappropriate expenses, written off later on inappropriate documents or in the absence of them.

Funds can also be issued to nominees. To avoid this, it is recommended to sign expenditure cash warrants for the issuance of accountable amounts, having previously familiarized yourself with the grounds for expenses (their estimate); approve the reports in the same sequence; entrust the conduct of cash transactions to another person (not the chief accountant).

In addition, when checking, special attention should be paid to control over the amounts issued for travel expenses, for the use of personal cars and written off from the employee's account. If they are approved in an amount exceeding the norms established by law, additional payments must be made from the profit of the enterprise remaining at its disposal after paying taxes and other obligatory payments to the budget.

Thus, the corresponding amounts should be charged to the debit of accounts 81 "Use of profit", 88 "Special purpose funds". The same applies to the norms and procedure for reimbursement of expenses when sending employees of enterprises and organizations to perform installation, adjustment, construction work, to advanced training courses, as well as for the mobile and traveling nature of work, work on a rotational basis, field work, permanent work on the road. (if these payments are made through account 71 "Settlements with accountable persons", and not 70 "Settlements with personnel for remuneration").

Failure to comply with this procedure for attributing costs entails a decrease in taxable profit.

11. Control of cash transactions

The most important object of accounting, deserving special attention, are cash transactions.

This situation exists, in particular, because these transactions are associated with cash and the likelihood of abuse is maximum here.

The main tasks of cash control, cash transactions are to identify the state of safety of funds, the correctness and legality of their use, the authenticity and reliability of monetary transactions reflected in accounting, compliance with cash discipline, completeness of posting, intended use and conditions for storing cash funds.

Cash transactions are checked against the cash book, laced, numbered, sealed and certified by signatures. It records all the facts of receipt and issuance of cash, as a result of which, at the end of the day, cash balances in the cash register are displayed. Since the cashier keeps the cash book in two carbon copies (the second (tear-off) copy serves as the cashier's report and is submitted to the accounting department), they must match when checking. In addition, it should be remembered that in cash documents there should be no slightest erasures, blots, and in cash warrants - and the agreed corrections that are not allowed here.

To control the accounting of cash transactions, the manager can reconcile the amounts of incoming and outgoing funds for each cashier's report with the amounts recorded in the accounting registers. As a rule, each cash report corresponds to one line of the journal-order and statement on account 50 "Cashier", while the statement records the receipt of funds (incoming cash orders), in the journal-order - the issuance of money (expenditure cash orders). In addition, arithmetic (full or partial) can be checked when counting revolutions. At the end of the reporting period, the balance is the difference between the sum of the turnovers of cash receipts and withdrawals and the amount received in cash, is entered in the balance sheet asset in the "Cash" line.

In small enterprises, the chief accountant often performs the duties of a cashier, but if the manager is inattentive with the seal and samples of his signature, some abuses are possible: paperwork for issuing money and transferring funds to a figurehead. With the available free access to cash documents and accounting registers, it is easy to falsify and execute non-existent documents. In order to avoid this, as well as for mutual control, it is recommended to entrust the duties of a cashier to another person and not to put seals and signatures on blank forms.

In addition, you should check the work of the accountant for the correct attribution of the costs of paying funds from the cash register to the cost. The presence of such facts entails the discovery of profits hidden from taxation.

At the same time, it should be remembered that the amount of paid bonuses, social security benefits and other payments made at the expense of special funds, as well as one-time incentives and benefits to employees for performing important tasks, should not be included in the credit of the account for accounting for cash on hand. about retirement and other financial assistance - these costs should be attributed to the reduction of profit left at the disposal of the enterprise after taxes.

But these facts at this stage can be revealed only in exceptional cases of payment of the relevant funds without accruing them (in other cases, check the relevant transactions on accounts 70 "Settlements for wages", 73 "Settlements for other operations", 76 "Settlements with different debtors and creditors, as well as non-production cost accounting accounts).

12. Control and revision of settlement and credit operations

The rational organization of control over the state of settlements contributes to strengthening contractual and settlement discipline, fulfilling obligations for the supply of products in a given assortment and quality, increasing the responsibility of organizations for observing payment discipline, reducing accounts receivable and payable, accelerating the turnover of working capital and, consequently, improving financial condition. Therefore, special attention is paid to the verification of these issues.

The purpose of control and revision of settlement operations is to assess the correctness of the organization of accounting for settlements at the enterprise, confirm the legality of the formation of various types of receivables and payables, its reliability and the reality of repayment.

Checking the status of settlements includes checking settlements with suppliers and contractors, with buyers and customers, for claims, with various debtors and creditors, with the budget, with a bank, with accountable persons, etc.

Checking the state of settlements at the enterprise begins with an analysis of the materials of the inventory of settlements. The inspector may also conduct a control inventory of settlements, a cross-check of documents and accounting registers at the audited enterprise and with counterparties.

The inventory of settlements consists in identifying the balances according to the relevant documents and carefully checking the validity of the amounts on these accounts, the terms for the occurrence of debts on the accounts of debtors and creditors, the reality of it and the persons guilty of missing the statute of limitations are established.

The results of the inventory of settlements are documented in an act that indicates the inventoried accounts, the presence of unresolved debts, as well as the amounts of bad debts (debts not secured by guarantees). An analysis of the materials of the inventory of calculations will make it possible to focus on a more thorough check of the calculations for which discrepancies or ambiguities have been identified.

When checking calculations, methods of actual and documentary control are used: analytical procedures, logical analysis, as well as oral interviews of officials on certain issues.

Settlements with suppliers and buyers are the most common settlements. The audit is carried out in two main areas:

1) the correctness of payment for the received material assets;

2) completeness of posting of received values.

Sources of information when checking settlements with suppliers, buyers, buyers and customers, as well as with various debtors and creditors, are: accounting policies, financial statements, general ledger, accounting registers for accounts 60, 62, 76, 91, 007 and others, book of purchases, book of sales, payment documents, bills of exchange, acts of inventory of settlements, protocols on offsetting mutual claims, acts of reconciliation of settlements, waybills, invoices, contracts with counterparties.

Verification of settlements with suppliers and contractors involves the study of contracts for the supply of raw materials and other business contracts for services rendered to the enterprise, work performed. Transactions made by the parties intentionally without observing the form established by the Civil Code of the Russian Federation, not in full or untimely, are considered void (invalid).

You should also pay attention to the causes of debt; its maturity date; accounting of material values ​​in transit; accounting for barter transactions; registration of the accounting journal of invoices, books of purchases and books of sales; compliance with the reflection of prices in the accompanying documents and supply contracts; conversion into the ruble equivalent of settlements carried out in foreign currency and reflection of the exchange rate difference.

During the audit, the following tasks should be solved:

1) verification of the correctness of the execution of primary documents for the acquisition of inventory items and the receipt of services in order to confirm the validity of the occurrence of accounts payable;

2) confirmation of the timeliness of repayment and the correctness of reflection on the accounts of debt accounting;

3) assessment of the correctness of registration and reflection in the accounting of the submitted claims;

4) verification of the correctness of the execution of primary documents for the supply of goods and the provision of services in order to confirm the validity of the occurrence of receivables;

5) the validity of the allocation of VAT;

6) confirmation of the timeliness of repayment and the correct reflection of accounts receivable in the accounts.

Upon receipt of inventory items for which settlement documents have not been received (uninvoiced deliveries), it is determined whether these received items are listed as paid, but in transit (accounts receivable).

It is necessary to check the correctness of accounting for the amounts of unclaimed receivables under contracts with counterparties, the deadline for fulfilling obligations for which exceeded four months from the date of actual receipt of goods (works, services). According to the Tax Code of the Russian Federation, the reserve for doubtful debts is formed:

1) in the amount of 100% of the debt, if its term is more than 90 days;

2) in the amount of 50% of the debt, if its term is from 45 to 90 days;

3) is not created if the debt period is less than 45 days.

Such debt should be written off against the losses of the supplying enterprise without reducing taxable profits. The auditors check whether this debt is taken into account on the off-balance account 007 within five years from the date of its write-off to monitor the possibility of presenting an invoice to the debtor when its property status changes, whether the presence of receivables for which the limitation period has expired is established, and whether This amount was used to reduce the taxable profit of the organization and charge VAT.

Particular attention is paid to transactions using bills of exchange, which are often reflected in accounting with errors. Issued promissory notes are reflected at the enterprise on account 60 "Settlements with suppliers and contractors", the interest on the promissory note is applied to the cost of purchased inventory items, VAT is refundable from the budget only after payment of the promissory note. Promissory notes received as payment are recorded on account 62 "Settlements with buyers and customers". The amount of promissory interest on promissory notes received is credited to account 91, the obligation to pay VAT to the budget arises upon receipt of funds (goods) or offsetting a counterclaim on a promissory note.

Verification of settlements with different debtors and creditors includes an analysis of the reliability and correctness of accounting for such operations as payment for services of communication organizations, utilities, heat and water supply, etc. The causes and prescription of receivables and payables are established according to primary documents and accounting registers , the correctness of its documentation, the reality, whether the limitation period has been missed, what measures were taken to pay off and collect the debt. The correctness of the correspondence of accounts, the organization of analytical accounting, the validity of the accrual and offset of VAT on these operations are checked.

By examining the primary documents and accounting registers on account 76 "Settlements with various debtors and creditors", subaccount 2, it is found out whether, under the guise of settlements on claims, the amounts of shortages and losses of inventory items that have not been reimbursed to the organization in the prescribed manner, and for which there are no documents giving the right to write off. It should be established whether internal investigations were carried out to identify the persons responsible for the claim against the enterprise, and whether the damage caused was recovered from them.

The purpose of controlling the settlements of the enterprise with the budget and extra-budgetary funds is to verify the correctness of the calculations, the completeness and timeliness of transfers to the budget and extra-budgetary funds of taxes, fees and payments.

Sources of information are: accounting policy regulations, calculations (declarations) for individual taxes and payments, financial statements, general ledger, accounting registers for accounts 19, 68, 69, 76, 90, 91, 99 and others, purchase book, sales book , registers of received and issued invoices, invoices, etc.

It is advisable to find out for what taxes and payments the organization makes settlements with the budget, extra-budgetary funds, get acquainted with the results of tax and other audits, which will make it possible to find out the nature of the errors, if any, and identify objects for in-depth study.

For each tax, fee and payment paid by the enterprise, the following should be checked:

1) the correctness of the determination of the taxable base;

2) the correctness of the application of tax rates (established by comparing the actual rates with their value, regulated by regulatory documents for the relevant types of activities, product groups and goods, etc.);

3) the legitimacy of the use of benefits in the calculation and payment of taxes;

4) the correctness of the calculation, the completeness and timeliness of the transfer of tax payments (the records in the accounting registers for accounts 68 and 69 are studied, analytical accounting for which is organized for each tax, fee and payment on the corresponding subaccounts).

Particular attention is paid to establishing the correctness of attributing taxes to the appropriate sources of their payment: due to revenue, cost, gross profit, net profit, staff salaries.

Such control methods are used as tracking, verification of payment documents, tax calculations, reconciliation of data from various accounting registers, correctness of tax reporting (it checks the presence of all established forms in it, completeness of filling, recalculation of individual indicators, mutual reconciliation of indicators reflected in accounting registers and in reporting forms), etc.

Identified violations are recorded in the working documentation. Typical violations can be: incorrect calculation of the taxable base for certain taxes, illegal reimbursement of "incoming" VAT in the absence or incorrect indication of it in settlement and payment documents, improper accounting, incorrect determination of tax benefits, inconsistency of analytical accounting data for individual taxes with synthetic accounting data and reporting indicators, violation of deadlines for tax payments.

Settlements with accountable persons take place in almost every enterprise and are very diverse:

1) purchase of spare parts, materials, stationery, fuel for cash;

2) payment for minor repairs of office equipment, vehicles;

3) expenses for business trips within the territory of the Russian Federation and abroad;

4) hospitality expenses.

Verification is carried out in a continuous order. At the same time, attention is drawn to: calculation of the amount of the advance payment issued under the report on the basis of a preliminary calculation of the cost of travel, per diem, housing and other expenses; targeted use by accountable persons of the amounts issued to them; the urgency of submitting an advance expense report to the cash desk; issuing advances only to employees of this enterprise and only within the established limits; the presence of facts of issuing amounts under the report to persons who did not report on the previous amounts.

Checking advance reports, the auditor establishes the purpose and actual use of the amounts issued to individual employees under the report, the presence of orders to send employees on business trips, the correctness of execution and timeliness of submission of advance reports, the availability of supporting documents for them, the timing of the return to the cash desk of unused amounts, the correctness of the correspondence accounts for transactions with accountable persons. As a result, facts of payment of travel expenses (daily allowance, payment for travel and accommodation) in excess of the established norms may be revealed. Amounts exceeding the established norms that are not documented are subject to inclusion in the total annual income of the employee and taxation on personal income. The VAT paid on them is non-refundable. Attention is drawn to the execution of settlements with drivers for the fuels and lubricants purchased by them, spare parts, etc. The quality of supporting documents and reporting deadlines are checked.

The validity of entertainment expenses must be confirmed by the presence of supporting documents: an order appointing persons responsible for holding events; meeting programs with representatives of another organization; cost estimates approved by the head; act with attached documents confirming expenses, etc.

Revealing the facts of violations, the auditors register them, determine the amount of underestimated profit, as well as additional accruals of the unified social tax and personal income tax.

When checking the organization of analytical accounting of settlements with accountable persons, it should be borne in mind that the terms for which funds are issued under the report are established by order of the head of the organization and are fixed in the accounting policy.

When checking the calculations for credits and loans, the following sources of information are used: Regulations on accounting policies; balance sheet (form No. 1); income statement (Form No. 2); cash flow statement (Form No. 4); appendix to the balance sheet (form No. 5); accounting registers for accounts 66 and 67; main book; loan agreements with banks; loan agreements; bank statements on settlement and loan accounts with attached documents; cash book; incoming and outgoing cash orders; orders of the head and acts of inventory of calculations; documents confirming the intended use of the loan or loan.

According to Art. 819 of the Civil Code of the Russian Federation, under a loan agreement, a bank or other credit institution (creditor) undertakes to provide funds (credit) to the borrower in the amount and on the terms stipulated by the agreement, and the borrower undertakes to return the amount of money received and pay interest on it.

Credits can be issued by Russian banks in the currency of the Russian Federation and in foreign currency. The right to issue loans in foreign currency to Russian organizations has been granted to authorized banks licensed by the Bank of Russia to carry out operations in foreign currency.

Settlements on credits and loans received both from non-residents and from Russian authorized banks in foreign currency are made by residents from current foreign currency accounts and cannot be made from transit foreign currency accounts.

According to Art. 807 of the Civil Code of the Russian Federation, under a loan agreement, the lender transfers money or other things defined by generic characteristics to the ownership of the borrower, and the borrower undertakes to return to the lender the loan amount or an equal number of things of the same kind and quantity received by him. The lender has the right to receive interest from the borrower on the amount of the loan in the amount and in the manner specified in the agreement. Due to the fact that settlements in the Russian Federation are made only in rubles, obtaining loans in foreign currency from resident organizations that are not banking institutions is prohibited.

The following techniques are used in the control process: checking documents, tracking transactions, recalculation, analytical procedures.

Contracts with the bank, documents on opening credit lines, contracts and agreements on credits and loans are subject to verification. Indebtedness on credits and loans, reflected in the accounting registers, must correspond to the indebtedness, the amount of which is agreed with the creditors. For this, bank statements, payment calculations, data from analytical statements, tables are used. Debt on loans and borrowings must be correctly qualified by types and methods of settlement based on the analysis of contracts.

To check the timeliness of repayment of bank loans according to loan agreements and current account statements, an analytical table is compiled, which reflects the dates and amounts of receipt and repayment of loans, as well as deviations that have occurred.

At each reporting date, the amount of debt on loans on the balance sheet must be confirmed by analytical accounting data. Loan debt should be reflected taking into account accrued but not paid interest at a specific reporting date. The presence of facts of violation of the terms of repayment of loans and the reasons for this are also checked.

To check the intended use of credit funds, it is necessary to compare the object of lending, fixed in the loan agreement, and the actual directions of funds, confirmed by the supply agreement, invoices, invoices, payment orders, etc. Nomenclature of inventory items, delivery and payment terms, prices , the amount of work performed must match.

The correctness of accrued interest for the use of bank loans is confirmed by the results of their arithmetic control. When identifying sources of writing off interest for using bank loans, the directions for using loans for the purchase of inventory items, fixed assets, intangible assets, etc. are taken into account.

The correctness of accrued interest for tax purposes is established (the refinancing rate of the Central Bank of the Russian Federation increases no more than 11 times). In the course of checking loans, it is established whether the loan agreements were drawn up correctly, whether the principal amount of the debt and interest on loans were repaid in a timely manner, whether operations on loans received were correctly reflected in the accounting, including the accrual and transfer of interest, the reliability of analytical and synthetic accounting of settlements on loans. When studying a loan agreement, special attention is paid to the presence in them of indications of the loan repayment period, its form, the presence of collateral, the amount of interest and the procedure for their payment. If the lender is an individual, then the loan agreement must be notarized.

To check the timeliness of repayment of loans according to the data of agreements and statements from the current account and reports of the cashier, an analytical table is compiled, which reflects the dates and amounts of receipt and repayment of loans, as well as the deviations that have occurred.

Typical errors detected when checking payments for loans and borrowings can be: the absence of a loan agreement or its preparation in violation of the Civil Code of the Russian Federation, the absence of an agreement with the bank on prolongation of the loan, improper accounting, incorrect accounting of expenses for paying interest on loans and borrowings, misuse of bank loans.

Author: Ivanova E.L.

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