Table of contents (expand)
36. REQUIREMENTS FOR DOCUMENTATION OF CONTROL ACTIONS
The controller must ensure complete documentation of each inspection fact and issue conclusions based on the results of inspections, reflecting all issues studied during the inspection, identified shortcomings and violations, recommendations for their elimination, as well as for the application of disciplinary and other measures to violators.
Any measure of financial control must be accompanied by mandatory documentation, i.e. reflection of the information received in the working documentation, drawn up in accordance with the requirements of the regulatory authority.
The materials of control measures are a source of information about the legality of the financial and economic activities of the audited enterprise. They consist of a consolidated audit report and annexes to it, reflect all violations and shortcomings, misappropriation, misappropriation and inefficient spending of public funds and property or financial resources of the organization.
Working documentation includes:
a) audit programs;
b) descriptions of the procedures used by controllers and their results;
at) explanations, explanations and statements of employees of the audited organization;
d) copies, including photocopies, of documents of the audited organization;
d) descriptions of the internal control system and organization of accounting of the audited organization;
f) analytical documents prepared by the controller;
g) other documents.
The description of the procedures used by the controllers includes the materials of the personal control actions of the inspector: inspection of buildings and structures, inspection of production, the procedure for exporting and importing valuables to the territory of the enterprise, the condition of the perimeter fence, the possibility of entering the enterprise in addition to the checkpoint, studying the submitted primary accounting documents, analyzing the results operation of the internal financial control system, etc.
The working documentation also includes an audit report or other final document, 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.).
Audit materials are submitted to the head of the audit body no later than three working days after they are signed in the audited organization. On the last page of the act of audit, the head of the control and audit body or a person authorized by him makes a note: "Materials of the audit are accepted", indicates the date and signs.
<< Back: Conducting an audit
>> Forward: Documentary control. Methods for researching a single document
We recommend interesting articles Section Lecture notes, cheat sheets:
▪ Agricultural law. Lecture notes
▪ Social security law. Crib
▪ Urology. Crib
See other articles Section Lecture notes, cheat sheets.
Read and write useful comments on this article.
<< Back
Latest news of science and technology, new electronics:
The existence of an entropy rule for quantum entanglement has been proven
09.05.2024
Quantum mechanics continues to amaze us with its mysterious phenomena and unexpected discoveries. Recently, Bartosz Regula from the RIKEN Center for Quantum Computing and Ludovico Lamy from the University of Amsterdam presented a new discovery that concerns quantum entanglement and its relation to entropy. Quantum entanglement plays an important role in modern quantum information science and technology. However, the complexity of its structure makes understanding and managing it challenging. Regulus and Lamy's discovery shows that quantum entanglement follows an entropy rule similar to that for classical systems. This discovery opens new perspectives in the field of quantum information science and technology, deepening our understanding of quantum entanglement and its connection to thermodynamics. The results of the study indicate the possibility of reversibility of entanglement transformations, which could greatly simplify their use in various quantum technologies. Opening a new rule ... >>
Mini air conditioner Sony Reon Pocket 5
09.05.2024
Summer is a time for relaxation and travel, but often the heat can turn this time into an unbearable torment. Meet a new product from Sony - the Reon Pocket 5 mini-air conditioner, which promises to make summer more comfortable for its users. Sony has introduced a unique device - the Reon Pocket 5 mini-conditioner, which provides body cooling on hot days. With it, users can enjoy coolness anytime, anywhere by simply wearing it around their neck. This mini air conditioner is equipped with automatic adjustment of operating modes, as well as temperature and humidity sensors. Thanks to innovative technologies, Reon Pocket 5 adjusts its operation depending on the user's activity and environmental conditions. Users can easily adjust the temperature using a dedicated mobile app connected via Bluetooth. Additionally, specially designed T-shirts and shorts are available for convenience, to which a mini air conditioner can be attached. The device can oh ... >>
Energy from space for Starship
08.05.2024
Producing solar energy in space is becoming more feasible with the advent of new technologies and the development of space programs. The head of the startup Virtus Solis shared his vision of using SpaceX's Starship to create orbital power plants capable of powering the Earth. Startup Virtus Solis has unveiled an ambitious project to create orbital power plants using SpaceX's Starship. This idea could significantly change the field of solar energy production, making it more accessible and cheaper. The core of the startup's plan is to reduce the cost of launching satellites into space using Starship. This technological breakthrough is expected to make solar energy production in space more competitive with traditional energy sources. Virtual Solis plans to build large photovoltaic panels in orbit, using Starship to deliver the necessary equipment. However, one of the key challenges ... >>
| Random news from the Archive Holographic display for mobile devices
26.04.2015
Scientists from the Swinburne University of Technology in Melbourne, with the support of scientific foundations from Australia and China, have developed a technology that allows displaying holograms on the screen of a mobile device. To see such images, additional devices such as stereo glasses are not required.
The technology is based on the holographic method developed by the Hungarian physicist Dennis Gabor, who received the Nobel Prize in 1971 for his invention. The method consists in recording and displaying not only the amplitude of light waves reflected from objects (as in photography), but also the phases of these waves using a laser.
To reproduce this method in a mobile display, the researchers proposed using a promising material in the semiconductor industry called graphene. As scientists have found, this material is able to refract the light passing through it at various angles and recreate the recorded three-dimensional image with a viewing angle of up to 52 degrees.
"If you can refract light, you can create a lot of optical effects," said Ming Gu, director of the Center for Photonics Research at Swinburne University of Technology. smartphones and tablets with a wide viewing angle.
The new technology, according to the researchers, could also find applications in the military industry, medical diagnostics, distance education and the entertainment industry.
The creation of holographic images that do not require special devices for their viewing is being done by many researchers around the world. So, in the summer of 2014, a system for displaying images hanging in the air, like holograms in Star Wars, was presented by designers from Scotland.
The principle of operation of the system of Scottish designers and researchers from Australia is different. The installation of Scottish designers does not use the holographic principle. In addition, the installation itself is large and it is impossible to fit it into a mobile device. Researchers from Australia claim that a “graphene screen” can be equipped with a device of almost any size, up to “smart watches”. You can also find works on the creation of liquid crystal phase modulators for displaying three-dimensional images in mobile devices, but they allow you to view the image only within a few angles.
|
Other interesting news:
▪ Synthetic fuel Haru Oni
▪ Fertility Coal
▪ Direction finder Saab Sensor Compact
▪ Money is just a tool
▪ Created a hormone of trust
News feed of science and technology, new electronics
Interesting materials of the Free Technical Library:
▪ section of the site For a beginner radio amateur. Article selection
▪ article by Friedrich Engels. Famous aphorisms
▪ article Why is the solar system shaped like this? Detailed answer
▪ article Pencil tree. Legends, cultivation, methods of application
▪ article Amplifier for FM receiver. Encyclopedia of radio electronics and electrical engineering
▪ article Switching power supply on a unijunction transistor. Encyclopedia of radio electronics and electrical engineering
Leave your comment on this article:
All languages of this page
Home page | Library | Articles | Website map | Site Reviews
www.diagram.com.ua
2000-2024
Arabic
Bengali
Chinese
English
French
German
Hebrew
Hindi
Italian
Japanese
Korean
Malay
Polish
Portuguese
Spanish
Turkish
Ukrainian
Vietnamese