Lecture notes, cheat sheets
Контроль и ревизия. Изъятие образцов. Анализ качества сырья, материалов и готовой продукции (самое важное) Directory / Lecture notes, cheat sheets Table of contents (expand) 45. SAMPLE REMOVAL. QUALITY ANALYSIS OF RAW MATERIALS AND FINISHED PRODUCTS In the process of inspection and examination of various objects, inspectors can take samples and sampling raw materials, materials, products for their subsequent analysis in laboratories. Analysis of the quality of raw materials, materials and finished products makes it possible to identify the facts of the use of defective raw materials, the replacement of some materials with others, cheaper ones, underinvestment in products, distortions in the quality indicators of accepted or manufactured products. Such facts may indicate not only violations of production technology, established rules, norms, standards and specifications, but also abuses associated with the creation of unrecorded surpluses of material values. The specified method of actual control is provided for in clause 13 of the Instruction on the procedure for conducting an audit and verification by the control and audit bodies of the Ministry of Finance of Russia, approved by order of the Ministry of Finance of Russia dated April 14.04.2000, 42 No. XNUMXn. This method is used most often during the survey of the state of work in a particular area of activity of the audited organization. At the same time, it is necessary to strive to take for analysis products released before the start of the audit, or raw materials put into production by the same time. Otherwise, the check may be ineffective. If quality control is possible without special laboratory tests and is carried out right at the location of the product, then the persons responsible for this area of work and the persons being checked must take part in it. In this case, it is necessary to follow the established rules regarding the methodology and technique for obtaining samples and samples. The audit should be formalized by the relevant act if its results are relevant for the audit. In cases where the analysis must be carried out in a laboratory, the auditor organizes the taking of appropriate samples or samples of raw materials, materials. This action is documented by an act signed by all those present. In some cases, it is possible to formalize the receipt of samples, samples with documents provided for various ministries and departments. The results of laboratory analysis in the form of an appropriate document are attached to the audit report. << Back: Control freeze. Inspection of the territory and property >> Forward: Control launch of raw materials (materials) into production We recommend interesting articles Section Lecture notes, cheat sheets: ▪ Childhood diseases. Lecture notes See other articles Section Lecture notes, cheat sheets. Read and write useful comments on this article. Latest news of science and technology, new electronics: The existence of an entropy rule for quantum entanglement has been proven
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