Revision money It is the traditional direction from which the inspection of the main activities of the organization begins. First of all, such interest is associated with the fact that cash is the most risky object of potential distortion of official data. In the flow of cash, two main types of distortion are distinguished:
the amount in the reporting is overestimated compared to the real (error in accounting or cash is really assigned, stolen, etc.);
the amount in the reporting is underestimated compared with the real (error in accounting or exist unaccounted money).
In these aspects and is the relevance of the chosen topic for this term paper.
In the task of revision cash operations Include:
checking timely and complete reflection in accounting accounting of cash transactions subject to legislation requirements Russian Federation;
proper documentary registration of cash transactions in accordance with the established rules for conducting cash transactions;
monitoring the safety of funds, documents at the checkout and their targeted use;
timely cash inventory at the box office, identifying its results and reflection in accounting accounts.
The purpose of the course work is the disclosure of theoretical, methodological and legal aspects of control and audit of cash transactions.
The tasks of the course work are:
Characteristics of the basics of the organization of accounting of cash transactions;
Study of cash inventory at the box office;
Presentation of the main points of reference cash book and storage of money;
Determination of the audit of the cash register and control over the compliance of the cash discipline.
Conducting special control measures at a specific area of \u200b\u200bthe organization's activities;
Study documentary Cash revision.
Sum | rub. | cope. |
(figures) |
Taken from |
(in words) |
Base: |
(in words) |
1. Volkov A. G., Chernysheva E. N. Control and audit: Tutorial - M.: Eurasian Open Institute, 2011 // EBS "University Library online". - Access mode: http: // biblioclub.ru
2. Fedorova E. A., Akhaltsi O. E., Vahorina M. V., Eriashvili N. D. Control and audit. Tutorial. Edited: Fedorova E. A. M.: Uniti-Dana, 2012 // EbS "University Library online". - Access mode: http: // biblioclub.ru
3. Boboshko V.I. Control and revision. Tutorial M.: Uniti-Dana, 2013. // EBC "University Library online". - Access mode: http: // biblioclub.ru
List of additional literature
1. Brovkina. Control and audit / Brovkin: infra-m. - M: 2010
2. Shokhin, S. O. Budget and Financial Control and Audit: Theory and Practice of Application in Russia: scientific-method. Manual / S. O. Shokhin, L. I. Voronin. - M.: Finance and Statistics, 1997.
3. Ivanova, E. I. Audit of efficiency in a market economy: studies. allowance / E. I. Ivanova, M. V. Melnik, V. I. Schleinik; Ed. S. I. Gaidi. - M.: Knourus, 2009.
4. Makoev, O. S. Control and audit: studies. allowance / O. S. Makoev; Ed. V. I. Podolsky. - M.: Uniti-Dana, 2007.
5. Ermasova, N. B. Budget system Russian Federation: Textbook / N. B. Ermasova. - 2nd ed., Pererab. and add. - M.: Yurait, 2010.
6. Popova, M. I. Accounting in budget organizations: Educational and practice. Manual / M. I. Popova, I. I. Zhuklinets. - Moscow: Yuraight, 2010.
7. Rodionova, V.M. Accounting and control in budgetary institutions: Tutorial. Rivers. UMO / I.M. Bayatova, E.V. Markina. - M.: ID FBK-PRES, 2013. - 232 p.
8. Fedotova, E.S. Control and revision: educational and methodical complex. - M.: Exam, 2014.
9. Khmelnitsky, V.A. Audit and Audit: Training Complex / V.A. Khmelnitsky. - Minsk: Book House, 2014. - 480 p.
10. Gorodetsky, A., Mrookova, A. Formation unified system State financial control // Questions of the economy. - 2014. - № 1.S. 28-30.
11. Krikunov, A.V. Modern stage of development of auditing activities in the Russian Federation // Finance. - 2013. - № 2. - P. 14-17.
12. Accounting magazines, "Controlling", "Finance", "Auditor's Bulletin", "Money and Credit".
13. Newspapers "Financial newspaper", "Economics and Life", etc.
Internet resources:
· Http://minfin.ru - the official website of the Ministry of Finance of the Russian Federation
· Http://navigator.economicus.ru/ - Navigator for economic resources The Internet. The navigator includes: (professional sites in various areas of the economy and business; electronic storage facilities and catalogs of "real" libraries; individual scientific and educational materials, newspaper and journal articles, monographs, dissertations and diplomas published on various sites; e-mailings and ordinary sites Media specializing in the field of economics and business; sites of organizations engaged in research, educational and other activities in the economy, etc.)
· Http://EConline.h1.ru - reference catalog to the best economic and financial resources of the Internet;
· Http://www.iia-ru.ru// The official website of the Institute of Internal Auditors;
· Http: //gaap.ru- The site dedicated to audit and international standards financial statements;
· Http://www.consultant.ru - the official website of the Consultant Plus company, contains a huge array of documents on federal and regional legislation of the Russian Federation;
Appendix A.
Topics of work
1. Essence, role and function of control in the management of the economy;
2. The relationship and differences between external and internal control, internal management control and audit;
3. The main tasks and directions of external financial control;
4. The main tasks and directions of domestic financial control;
5. Internal control and system of measures to limit the risk of economic activity.
6. The history of the development of techniques and control methods.
7. Methods and special methodological techniques of documentary and actual control during revision.
8. Organization of auditing work at the facilities of various organizational and legal forms and forms of ownership.
9. Improving the system of economic control. Types of control.
10. Preparation, planning, conducting and registration of external control results. Organization of control in the conditions of ACS.
11. Control and audit in market conditions.
12. The value and role of control in the management of production. Procedure for checking estimates (budgets), cost centers, responsibility and budgeting.
13. Tax and accounting inventory.
14. General rules inventory.
15. Operational control in the market conditions. Internal financial control and intra-economic calculation of commercial organizations (enterprises).
16. Methods of control of production cycle.
17. Inventory of fixed assets.
18. Methods of monitoring the implementation cycle.
19. Inventory intangible assets.
20. Methods of controlling material values.
21. Inventory of cash and settlements.
22. Control and audit of operations with fixed assets.
23. Control and audit of financial results.
24. Control and audit of payroll calculations.
25. Control and audit of cash transactions.
26. Control and audit of operations with material production reserves.
27. Control and audit of operations with intangible assets
28. Control and audit of settlements with suppliers and contractors
29. Control and audit of the cost of production.
30. Control and audit of settlements with buyers and customers.
31. Control and audit finished products and its implementation.
32. Control and audit of settlement with the budget.
33. Control and audit of settlements with accountable persons.
34. Features of the organization and conduct of revision on motor transport enterprises
35. Features of the organization and audit in enterprises catering
36. Features of revision in trade
37. Features of revision in construction
Appendix B.
Calculated part
Option 1-4.
Tasks 1-2 are performed in accordance with the selected topic of test work
Exercise 1.Make a revision document management scheme.
Task 2.Develop the forms of documents compiled by the auditor during the inspection.
Option 1
Task 3.
1. Control and audit of operations with fixed assets.
2. Control and audit of financial results.
3. Control and audit of payroll calculations.
4. Control and audit of cash transactions.
Option 2.
Task 3.Make a plan, program and audit act on one of the questions
1. Control and audit of operations with material production reserves.
2. Control and audit of operations with intangible assets
3. Control and audit of calculations with suppliers and contractors
4. Control and audit of the cost of production.
Option 3.
Task 3. Make a plan, program and audit act on one of the questions
1. Control and audit of settlements with buyers and customers.
2. Control and revision of finished products and its implementation.
3. Control and audit of calculations with the budget.
4. Control and audit of calculations with accountable persons.
Option 4.
Task 3.Make a plan, program and audit act on one of the questions
1. Methods for monitoring the implementation cycle.
2. Methods of controlling production cycle.
3. Methods of controlling material values.
Methodical instructions
on the organization of independent work
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Conclusion
So, the audit is a comprehensive check of the activities of the control facility, which is expressed in conducting control actions on documentary and actual study of the legality of the entire totality of perfect financial and economic operations, the credibility and correctness of their reflection in the budget (accounting) reporting and is the main method of financial control.
The audit is carried out on business entities in order to monitor the observance of the legislation of the Russian Federation in the implementation of the organizations of economic and financial operations, their reliability and appropriateness.
Audit can carry out different controls, especially financial and organs. government controlledwho check the subordinate organizations. One of the main auditory authorities is the Accounts Chamber of the Russian Federation. Also, revision checks can be carried out at the direction of other competent authorities, services, t, etc.
Conducting a revision? This is a consistent process that begins with preparation for conducting and ends with checking the elimination of disorders and disadvantages identified during the previous revision.
When conducting control actions, cash regards are checked and estimated operations, Operations on facial, settlement and currency accounts, as well as material values.
The results of the revision or verification are issued by the act. The act must contain the introductory and descriptive part. The final section of the Act - information on the identified disorders grouped by their species.
The act of revision indicates its goals, the main test results, the identified facts of violation of financial discipline, indicate the reasons resulting in the violation data, as well as those responsible for them.
On the basis of its act, measures are taken to eliminate the violations of financial discipline, to refund caused material damage, are responsible for responsibility, proposals are being developed to prevent violations.
Based on all this, we can say that the audit in the enterprise is the most effective method Control over the implementation of financial and economic operations to confirm their validity, as well as the property of the organization and the use of resources, both material and labor. Check allows you to identify how competent in its industry are hired managers, whether their work comply with the basic requirements of the organization.
The audit is a complex of complex procedures, on the results of which the further efficiency of the enterprise or its branch depends largely.
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