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Social audit for organizations of consumer cooperation: a system of procedures and analytical indicators

Vol. 18, Iss. 46, DECEMBER 2015

Received: 10 August 2013

Accepted: 12 October 2013

Available online: 25 March 2016

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

Pages: 34-50

Amanzholova B.A. Siberian University of Consumer Cooperation, Novosibirsk, Russian Federation

Tereshchenko D.O. Siberian University of Consumer Cooperation, Novosibirsk, Russian Federation

Shishova Yu.A. Siberian University of Consumer Cooperation, Novosibirsk, Russian Federation

The article presents a system of analytical procedures and indicators, which allows to evaluate whether interested parties are satisfied with the balance in policies of using resources for developing social aspects of consumer cooperatives and their unions. The proposed system of analytical procedures and indicators positively contributes to the quality of management in business and social activities of consumer societies and their unions.

Keywords: social audit, consumer cooperation, analytical procedures, system, indicators, performance audit, compliance audit


  1. Amanzholova B.A., Naumova A.V., Shishova Yu.A. Analiticheskie protsedury v sotsial'nom audite organizatsii potrebitel'skoi kooperatsii [Analytical procedures in social audits of consumer cooperatives]. Auditor, 2012, no. 12, pp. 49–55.
  2. Kontseptsiya razvitiya potrebitel'skoi kooperatsii Rossiiskoi Federatsii do 2015 goda. Central Union of Consumer Societies of the Russian Federation [The concept for developing consumer cooperation in the Russian Federation till 2015]. Available at: Link. (In Russ.)
  3. Tereshchenko D.O. Statisticheskoe issledovanie nalogooblozheniya torgovoi organizatsii: monografiya [Statistical research into tax treatment of the trading organization; a monograph]. Novosibirsk, NSTU Publ., 2011, 179 p.

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