List of publications on a keyword: «control procedures»
[08.00.00] Экономические науки
Makarenko Svetlana Anatolyevna , candidate of economic sciences , доцент
FSBEI of HE "Kuban State Agrarian University named after I.T. Trubilin" , Краснодарский край
«Accounting and analytical support internal audit of fixed assets in commercial organizations»
The article presents arguments justifying the need for regular control procedures of fixed assets. The paper explains the impact on the reliability in the light of such factors as the degree of automation of accounting data, the human factor, the specifics of the internal reporting and accounting policy. The requirements for the implementation of analytical procedures in the conduct of internal audit of fixed assets are formulated.