Internal control of settlements with personnel on remuneration in the management system of organizations

Abstract

The main aim of the study is the practical aspects of internal control of compliance with labor legislation and accounting of payroll and to improve the methodological support of control procedures. For perfection of methodical support of internal control of accounting of calculations with the personnel on a labor payment, the working documents of internal control which allow to: control timeliness and efficiency of fulfillment of control procedures, define weaknesses in the system of accounting of calculations with the personnel on a labor payment and establish directions of inspection that demand carrying out of additional control procedures; operatively reveal violations in the documentary registration of movement of the personnel and formulate the following documents. The suggested working documents of internal control allow to the outcomes of control methods and deliver the information to the management of an economic agency for making managerial decisions.