Evaluation of the effectiveness of accounting systems and internal controls of inventory organizations

Abstract

The article presents the organizational-methodical aspects of estimation of systems ofaccounting and internal control of inventories of the organization. Special attention is paid to the problems of the choice ofaccounting policies in terms of methods of assessment of stocks, their recognition and write-off, organization of internal control the availability and movement, as well as the rational and effective use.

Keywords

• материально-производственные запасы
• методы оценки
• средняя
• нормативная
• плановая
• фактическая себестоимость
• метод фифо
• внутренний контроль
• аудит
• уровень существенности
• аудиторский риск
• рациональность
• эффективность