Home  Journals  International Accounting  6(156) - 2011 February

Internal control of a debt receivable of the commercial organization: the theory and practice

Available online: 9 February 2011

Subject Heading: AUDITOR ACTIVITY

JEL Classification: 

In article theoretical and practical aspects of the organization and functioning of systems of internal control at the enterprise are considered. The essence and the primary goals of internal control is investigated. The scheme of interaction of subjects of control is considered at carrying out of internal audit of settlement operations. The factors influencing for work with дебиторской and accounts payable are studied. The system of internal control is considered in interrelation with internal audit. Recommendations about the organization of system of internal control are offered. The technique of carrying out of internal audit is considered. The author's algorithm of carrying out of testing of system of internal control is generated. Tests of check of system of internal control of a debt receivable are developed.

Keywords: internal control, internal audit, a debt receivable, testing of system of internal control, internal audit of settlement operations, the program of audit of a debt receivable

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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