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Внутренний аудит в системе управления товарными запасами

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dc.contributor.author Arestov, Dmytro
dc.date.accessioned 2024-09-09T10:09:20Z
dc.date.available 2024-09-09T10:09:20Z
dc.date.issued 2024-03
dc.identifier.isbn 978-9975-167-63-5 (PDF).
dc.identifier.uri https://irek.ase.md:443/xmlui/handle/123456789/3521
dc.description ARESTOV, Dmytro. Внутренний аудит в системе управления товарными запасами = Internal Audit in the Inventory Management System. Scientific coordinator: Nataliia LOKHANOVA. In: Challenges of accounting for young researchers [online]: international student scientific conference, ISSC 2024, 8th Edition, March 15-16, 2024: Collection of scientific articles. Chişinău: SEP ASEM, 2024, pp. 79-83. ISBN 978-9975-167-63-5 (PDF). en_US
dc.description.abstract The article examines the organization of internal control of inventory management, as well as the essence and classification of subjects of internal control of inventory management. The article also considers the formation of an audit program, the study of the internal audit process at the enterprise, as well as testing of internal audit in the inventory management system. Thus, for many enterprises, the task of improving the efficiency of inventory management is an urgent one. Inventory management is an operational process of the organization and is subject to analysis by internal audit both in terms of assessing the risks to the efficiency and effectiveness of this process (in accordance with Standard 2120 - Risk Management (2120.A1), internal audit should assess operational risks to efficiency and effectiveness) and the functioning of the internal control system of the process (in accordance with Standard 2130 - Control (2130.A1), internal audit should assess the adequacy and effectiveness of control over operations). CZU: 657.6:658.787; JEL: M 42; DOI: https://doi.org/10.53486/issc2024.12 en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.subject organization en_US
dc.subject products en_US
dc.subject services en_US
dc.subject inventory en_US
dc.subject audit en_US
dc.subject inventory management en_US
dc.title Внутренний аудит в системе управления товарными запасами en_US
dc.title.alternative Internal Audit in the Inventory Management System en_US
dc.type Article en_US


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