INTERNAL CONTROL SYSTEM OF CALCULATIONS WITH SUPPLIERS AND BUYERS, AND SOME WAYS OF FURTHER IMPROVEMENT AND DEVELOPMENT
Milushev Bekir Rinatovich1, Grekova Vita Anatolievna2
1Crimean Federal University named after V.I. Vernadsky, Institute of Economics and Management, student of the 4th year of full-time study
2Crimean Federal University named after V.I. Vernadsky, Institute of Economics and Management, candidate of economic Sciences, associate Professor of the Department of accounting, analysis and audit
AbstractThe article considers the organization of the internal control system of calculations with suppliers and buyers, and some ways of further improvement and development. The risks that arise when controlling the state of settlements with suppliers and buyers are also considered. The functions and tasks performed by the internal audit service are analyzed. The components of the internal audit plan for settlements with suppliers and customers were studied.Keywords: calculations with buyers, calculations with suppliers, chief, counterparties, debt, financial information, internal control, risks
Category: 08.00.00 Economics
Article reference:
Internal control system of calculations with suppliers and buyers, and some ways of further improvement and development // Modern scientific researches and innovations. 2017. № 4 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2017/04/81860
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