Revision is ... Concepts

Almost every institution familiar to such a thing as a revision.For commercial and industrial enterprises is one of the components of success.Audit - a check and control of the organization, its business activities, the legality of the actions of transactions in financial institutions.

audit performs many important tasks for the organization of control.It:

  • inspection and detection of violations in the field of preservation of the property;

  • check the quality of execution of their duties members of the security system;

  • quality assurance perform their duties financially responsible state workers against the property of the organization;

  • inspection and detection of violations in the field of distribution and utilization of funds allocated from the budget.

audit - a series of actions that can be divided into two main areas.The first is control of financial and economic activity.The second direction is to control the validity of a legal document such action.Both of these areas are closely re

lated to each other.

audit - an activity authorized persons, organized by the company itself for internal control and detect dishonest employees.In this case, the auditor selected by the company management.Most often, the organization uses the services of specialized firms that are engaged in the audit.But it is possible and the content in their own staff by auditor post.

audit - is an event that can be initiated by state authorities in accordance with applicable laws for the control of the legality of the enterprise.In this case, the relevant public authority shall appoint the Auditing Commission.

audit of funds allocated from the budget held at the end of the fiscal year.But control of the budget is carried out in three phases - in the preparation, during its execution and results of the allocation of funds.

To audit successful, you must follow certain rules in its conduct:

  • First, the "unpredictability" test.For the purity of organized control participants revision should not know in advance the date of commencement of its implementation.

  • Secondly, periodicity.It should be carried out over a certain period.Each organization is free to decide how many times to perform the audit.In the case of state control has regulated the terms and time of the audit.

  • privacy is important to remember the event.Participants audits shall keep secret the results of its implementation.

This kind of monitoring often requires the suspension of the financial activities of the organization, but there are times when the work in the time of the stops.For example, the audit in small-format store can be carried out after it is closed, or even during operation.In the event of a major turnover of the enterprise have had to suspend work at the time of this review.