32. AREAS OF AUDIT

The directions of the audit check can be considered in various aspects:

▪ functional structure of the organization;

▪ divisional structure of the organization;

▪ territorial structure of the organization.

In aspect functional structure of the organization areas of audit can be activities:

▪ board of directors, manager;

▪ sales department;

▪ logistics department;

▪ production units (departments, workshops, etc.);

▪ accounting;

▪ HR department, etc.

From the point of view of the importance of the unit in the resource management system, the areas of verification can be:

▪ responsibility centers;

▪ income centers;

▪ cost centers, etc.

In aspect divisional structure of the organization the directions of the audit may be separate types of activities of the organization (production, trade, scientific research, etc.) or smaller objects of production of a particular type of product.

In aspect territorial structure of the organization areas of audit may be separate structural units, branches, representative offices of the organization or subsidiaries.

In the case of control of financial statements, the traditional areas are to check:

▪ income;

▪ expenses;

▪ fixed assets;

▪ reserves;

▪ cash;

▪ obligations, etc.

Conducting an audit in organizations of various organizational and legal forms, of course, has some specifics. For example, checking a budgetary institution, in addition to standard directions, also provides for checking the execution of estimates, compliance with budget legislation, etc.

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