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IMPROVEMENT OF THE SYSTEM OF INTERNAL CONTROL OF FIXED ASSETS
Chernikova Julia Anatolievna1, Grekova Vita Anatolievna1
1V. I. Vernadsky Crimean Federal University, Institute of Economics and Management
1V. I. Vernadsky Crimean Federal University, Institute of Economics and Management
Abstract
Internal control is an essential attribute of effective functioning of the organization. In this regard, the main objectives of internal control of fixed assets is to check the correctness of accounting of fixed assets and reflect them in the reporting and organizing their storage and utilization.
Keywords: fixed assets, internal auditor, internal control system, reproduction of fixed assets
Category: 08.00.00 Economics
Article reference:
Improvement of the system of internal control of fixed assets // Modern scientific researches and innovations. 2017. № 4 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2017/04/81464
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