Methodology of control and auditing process of the subjects of entrepreneurship activities

Abstract

In the article the author notes that the financial control of all business entities is carried out with the help of certain specific techniques, and the set of these methodological and organizational methods that are carried out during inspections (revisions) and audits is a control and inspection process. The author distinguishes the following stages in this control and inspection process: organizational, research and the stage of generalization and implementation of the results of control. The author notes that the choice of the object of audit (inspection) is determined by the normative terms of conducting checks, as well as deviations of certain indicators of the business structure from the normative, which necessitates urgent control actions. The author pays particular attention to the issues of the formation of an inspection brigade, a preliminary acquaintance with the object of verification and primary actions on the object of control. The author examines the main documents, which are compiled on the basis of control and revision work and the order of implementation of the results of control.