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Home / Journals / Auditor / Volume 8 Issue 5 / Internal Audit Tools in Organizations with Separate Geographically Remote Subdivisions
Internal Audit Tools in Organizations with Separate Geographically Remote Subdivisions
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INTERNAL AUDIT TOOLS IN ORGANIZATIONS WITH SEPARATE GEOGRAPHICALLY REMOTE SUBDIVISIONS
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Pinegina E. N. 1
Zolotareva G. 2
Denisenko G. 3
Authors:
1.  Bank of Russia (Expert, Risk Analysis and Internal Control Department)

2.  Reshetnev Siberian State University of Science and Technology (Accounting, Finance and Economic Security, Associate Professor)
employee

Russian Federation
3.  Reshetnev Siberian State University of Science and Technology (Accounting, Finance and Economic Security, Associate Professor)

Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/1998-0701-2022-8-5-21-28
Pages:
from 21 to 28
Status:
Published
Received:
31.05.2022
Accepted:
07.06.2022
Published:
07.06.2022
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
material liability, recovery of damage, construction materials
Abstract and keywords
Abstract (English):
Accounting and control of cash transactions among organizations that have geographically remote separate units in their structure have certain problems. Th e article considers internal audit tools, with the help of which control measures are carried out without leaving for a separate unit, which is a fairly eff ective and fi nancially profi table method, as well as less labor-intensive.

Keywords:
material liability, recovery of damage, construction materials
References

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4. Magnit. Oficial'nyy sayt. - Rezhim dostupa: https://www.magnit.com/ru/about-company/about-magnit/ // (data obrascheniya 09.04.2022).

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6. Federal'nyy zakon «O primenenii kontrol'no-kassovoy tehniki pri osuschestvlenii raschetov v Rossiyskoy Federacii» ot 22.05.2003 № 54-FZ (poslednyaya redakciya) [Elektronnyy resurs]. - Rezhim dostupa: http://www.consultant.ru. (data obrascheniya 09.04.2022).

7. Natarova, E.V. Metodika kontrolya dohodov ot obmennyh operaciy / E.V.Natarova, E.V.Glushko//Nauchnyy vestnik: finansy, banki, investicii. 2019. № 3 (48). S. 32-38.

8. Shumakova, O.V., Buhgalterskiy uchet i audit denezhnyh sredstv (na primere kommercheskogo predpriyatiya g. Omska) / O.V.Shumakova, O.A.Blinov, M.N.Gapon // Nauka. Issledovaniya. Praktika. Sbornik izbrannyh statey po materialam Mezhdunarodnoy nauchnoy konferencii. 2020. S. 96-100.

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