Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-10-90-67
DOI: https://dx.doi.org/10.15863/TAS.2020.10.90.67
Language: English
Citation: Xudoyberganova, S. K. (2020). Accounting and analytical support for internal audit of fixed assets in commercial organizations. ISJ Theoretical & Applied Science, 10 (90), 389-392. Soi: http://s-o-i.org/1.1/TAS-10-90-67 Doi: https://dx.doi.org/10.15863/TAS.2020.10.90.67 |
Pages: 389-392
Published: 30.10.2020
Abstract: this article presents arguments that justify the need for regular procedures for the control of fixed assets. The influence of factors such as the degree of automation of accounting data, the human factor, the specifics of internal reporting and accounting policies on the reliability of indicators is justified. Requirements are formulated for the need to perform analytical procedures when conducting an internal audit of fixed assets.
Key words: internal control, internal audit, control procedures, fixed assets, accounting and analytical support of control.
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