Lecture notes, cheat sheets
Контроль и ревизия. Классификация видов контроля (самое важное) Directory / Lecture notes, cheat sheets Table of contents (expand) 8. CLASSIFICATION OF CONTROL TYPES Depending on the type of information support for control distinguish between: a) documentary control is the verification of documents; b) actual control involves checking the controlled objects in kind by inventory, inspection of material objects, control curtain, etc. The combination of two types of control is most effective, but in some cases either actual control (property is territorially removed or lost) or documentary control (for example, documents destroyed in a fire) is impossible. Separation of control into cameral and field most typical for state financial control bodies: 1) a desk audit is carried out at the location of the control body, and, as a rule, is documentary; 2) field audit is carried out at the location of the audited organization and can be both documentary and actual. Depending on the moment of performance of controlled transactions by legislative (representative) bodies There are the following types of control: 1) preliminary - in the course of discussion and approval of draft laws (decisions) on the budget; 2) current (operational) - in the course of consideration of certain issues of budget execution; 3) subsequent - in the course of consideration and approval of reports on the execution of budgets. Depending on the scope of operations of the managed entity in the course of control the following types of control are distinguished: complex (full) - audits of the financial and economic activities of enterprises, research and development institutions, other institutions and organizations that carry out operational and production activities and are on budget and budget financing; ▪ thematic control audits are a form of current financial control of homogeneous business operations carried out by associations and enterprises, for example, the use of material, labor and financial resources, ensuring the safety of state property. Depending on the level of organization of financial control financial control is distinguished at the level of: ▪ states; ▪ subject of the Russian Federation; ▪ municipality; ▪ industries; ▪ a separate enterprise; ▪ structural unit (workshop, site, etc.) of the organization. Depending on the regulatory framework for control distinguish financial control exercised on the basis of: the Constitution of the Russian Federation, constitutional federal laws; ▪ federal laws; ▪ laws of constituent entities of the Russian Federation; ▪ regulations of federal executive authorities; ▪ regulatory acts of executive authorities of constituent entities of the Russian Federation; ▪ local regulations; Depending on the scope of financial control There are the following types of it: currency; ▪ tax; ▪ customs; ▪ cash turnover, etc. Depending on the source of funding There are the following types of financial control: at the expense of the audited subject; at the expense of the managing entity; at the expense of third parties. << Back: Efficiency control >> Forward: External and internal control We recommend interesting articles Section Lecture notes, cheat sheets: ▪ Business planning. Lecture notes ▪ History of world religions. Crib 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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