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68. REVISION OF INCOME. PERFORMANCE CONTROL
The effectiveness of the marketing policy affects the assessment of the financial stability of the audited organization.
An example of an inefficient marketing policy can be an irrational system of declared discounts, the implementation of which will lead to losses or a serious decrease in profits.
The auditor must evaluate the current system of discounts, analyze its effectiveness. At the same time, special attention should be paid to cases of granting the maximum amount of the discount: to whom such discounts are granted, whether they correspond to the position or price list, whether there is a personal interest of the person providing the discount in the client or his business.
The decrease in revenue may not be the result of deliberate actions, but rather the inaction of management personnel. The decrease in revenue in this case is explained by the active actions of competitors, including dumping price reductions, loss of customer interest in the product, etc.
The auditor must analyze the actions of the management of the audited enterprise for business development, establish the existence of a business plan and a system for monitoring the achievement of planned results.
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