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Контроль и ревизия. Контрольная покупка (самое важное)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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47. CONTROL PURCHASE

The control purchase is carried out by the controller himself or by the buyer in the presence of two members of the public. The purpose is to establish compliance with the rules of trade, financial or business activities. During the control purchase, the actual weight of the goods sold, the correctness of monetary calculations are determined.

Certain actions are imitated by the inspector, therefore, the control purchase, in essence, is an imaginary sale and purchase transaction made by inspectors only to achieve a certain goal and without the intention of creating legal consequences corresponding to it (see Article 170 and Chapter 30 of the Civil Code of the Russian Federation) .

It should be noted that the amendments and additions made to the Federal Law of the Russian Federation "On the Police" deprived the police officers of the right to make control purchases.

In the control purchase process, the controller or buyer asks to sell him a certain amount of a product. After the goods are weighed (measured) by the seller, handed over to the buyer and settlement is made with him, the purchase is declared "control" and the head of the trade enterprise is called. In the presence of the seller, manager, two buyers, the actually released goods are checked and the correctness of the calculations is carried out by reweighing, measuring, recalculating the goods.

In the trading floors of grocery stores, control scales can be installed in a place accessible to the buyer, and in stores selling fabrics - control meters.

The correctness of pouring liquids is checked by pouring it into a graduated cylinder (flask), which has the appropriate marking and is pre-rinsed with a similar liquid.

The correctness of the packaging of goods is established by weighing at least 10 plumb lines and determining the average weight.

The measurement of woolen, linen, terry, costume and clothing fabrics, batting when released to the buyer is carried out by imposing a wooden block meter on the fabric lying on the counter (table) in a free state, without folds.

The results of the control purchase are documented in the act of the control purchase, which is signed by all participants in this action. The act is drawn up in the form established for each controlling department.

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