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International Accounting
 

Applied aspects of internal auditing of buyers and customers settlement of accounts in the conditions of uncertainty and risks

Vol. 17, Iss. 17, MAY 2014

Available online: 3 May 2014

Subject Heading: AUDITING

JEL Classification: 

Pages: 13-25

Smetanko A.V. Crimean Economic Institute of Kyiv National Economic University named after Vadym Hetman, Simferopol, Ukraine
smetanko@mail.ru

The article describes the specifics pertaining to planning internal auditing of buyers and customers settlement of accounts. The author provides a classification of the factors affecting the amount of receivables during payment transactions with buyers and customers in the conditions of uncertainty and risks. The author proposes evaluator for estimating the degree of reliability for buyers and their classification, as well as the basic approaches aimed at leveling the risks associated with the devaluation of highly liquid assets derived as amounts receivable.

Keywords: internal auditing, risk management, debit liabilities, credit policy, internal auditing service

References:

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