Контроль и ревизия. Оценка системы внутреннего контроля унитарного предприятия (самое важное)

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Контроль и ревизия. Оценка системы внутреннего контроля унитарного предприятия (самое важное)

Lecture notes, cheat sheets

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92. ASSESSMENT OF THE INTERNAL CONTROL SYSTEM OF A UNITARY ENTERPRISE

In the Concept, the main risks associated with the functioning of unitary enterprises are described as follows: "in practice, the broad powers of the heads of unitary enterprises in the absence of effective tools and procedures for managing, controlling and motivating managers lead to:

a) the transfer of part of the financial flows of unitary enterprises to satellite firms created with the aim of changing the direction of financial flows. As a result, all the profit that unitary enterprises could receive ends up in these firms;

b) conclusion of transactions in which the management of a unitary enterprise is interested, which leads to an artificial increase in the cost of production, and in some cases to theft of state property;

at) the lack of up-to-date information from state bodies on the state of affairs in unitary enterprises;

d) the inability to prevent the negative consequences of unskilled or illegal activities of managers.

The number of insolvent unitary enterprises is growing, which is largely provoked by the lack of proper management and lack of control by the state."

The preliminary assessment of the effectiveness of internal control by the auditor includes:

1) sending a request to the head of a unitary enterprise in order to clarify the measures taken at the enterprise in order to avoid economically unjustified intermediary links at the "input" of resources (purchase of raw materials and equipment) and at the "output" (sale of products, works, services);

2) consideration of management responses to the request;

3) study on the example of two or three largest purchases for the audited period of the supplier selection procedure;

4) study of the structure of buyers, analysis of the organization of marketing policy, using the example of two or three brands of products, compare the sale price and market prices;

5) conclusion about the effectiveness of the internal control system in terms of counteracting the risk of transferring financial flows to "satellite firms".

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