Home  Journals  International Accounting  12(258) - 2013 March

Organization control of external economic transactions of interdependent parties

Available online: 29 March 2013

Subject Heading: PROBLEM. OPINIONS. SOLUTIONS

JEL Classification: 

In the organization of execution of the external economic transactions active part is taken by counterparties, banks, customs authorities therefore these transactions subjected to the enhanced control. Therefore transactions with interdependent parties deserve special attention. In the article the algorithm audits external economic transactions between interdependent parties are presented. Sequential execution stages of control will reduce the risks of errors and the payment of fines following the release of goods from customs control zone.

Keywords: internal control, interdependent parties, external economic transaction, algorithm

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

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