Control and audit. · monitoring the state of public finances in general and providing the highest legislative and executive authorities with reports on the financial operations of the Government of the Russian Federation and the state of the budget system

ANNOTATION

The textbook is compiled on the basis of the State educational standard higher vocational education, sample discipline program, curriculum, approved by the rector of the academy

The textbook is an electronic version of the book:
Control and audit. Textbook / S.A. Meshcheryakov. St. Petersburg 2008

INTRODUCTION
1 THEORETICAL FOUNDATIONS AND CLASSIFICATION OF CONTROL
1.1. The essence and importance of control in economic management
1.2. Classification economic control
1.3. State financial control bodies
2 METHODS OF ACTUAL AND DOCUMENTARY CONTROL
2.1. Methods of actual control
2.2. Inventory as a method of actual control
2.3. Methods and techniques for documenting the authenticity of business transactions
3 NATURE AND OBJECTIVES OF THE AUDIT
3.1. Concept, purpose and objectives of audit
3.2. Subject and objects of audit
3.3. Rules for conducting an audit
3.4. Types of audit
3.5. Rights, duties and responsibilities of auditors
3.6. Professional ethics auditors
3.7. Rights, duties and responsibilities of persons whose performance is being audited
4 ORGANIZATION OF CONTROL AND AUDIT WORK
4.1. Planning, accounting and reporting in control and audit work
4.2. Preparing for an audit
4.3. Drawing up an audit program and plan
4.4. Conducting an on-site audit
4.5. Registration of audit results
4.6. Implementation of audit materials and organization of control over the implementation of decisions made based on audit materials
CONCEPTUAL AND TERMINOLOGICAL DICTIONARY
QUESTIONS TO PREPARATE FOR THE EXAM
BIBLIOGRAPHICAL LIST

Introduction
Operation of enterprises in modern conditions requires new approaches to management. Organizations are given the right to act independently in accordance with the adopted accounting policies, which entails strengthening property relations and increasing the responsibility of owners, managers, shareholders, accountants of organizations for the results of financial and economic activity. In this regard, it becomes necessary to organize control, which would ensure the adoption of operational, strategic and long-term management decisions. Control reveals weak sides, allows for optimal use of resources, putting reserves into action, and also avoiding crisis situations. The main purpose of control is to ensure legislation in the process of formation and use of financial resources, assessment economic efficiency financial and economic transactions in all parts of the economy.
Along with control, creation of measures to limit risk and safety
economic activities of the organization important represents the audit
as a control tool. A set of organizational, methodological and
technical methods used during the audit form the control and audit
process.
Audit and control as a scientific and educational discipline is a system of special knowledge about the principles and methods of studying the legality, reliability and economic feasibility of business and financial transactions and processes in organizations of all forms of ownership based on the use of accounting, reporting, planning (regulatory) and other economic information in combination with a study of the actual state of control objects.
The academic discipline “Control and audit” belongs to the category of subjects
determining the specialty chosen by the student. In this regard, it is important
mastery of modern forms and methods of control becomes important,
which students, future specialists, must choose independently.
Mastering the “Control and Audit” course will allow you to master the basic
techniques, control techniques, learn to identify errors and irregularities in work
organization, acquire skills in working with regulatory documents. The task
The course “Control and audit” is the study by students of the basics of control theory
and audits, mastering the methodology of auditing and checking financial and economic
activities of organizations.
The textbook was prepared in accordance with the requirements of the current State educational standard for higher professional education in specialty 060500 “Accounting, analysis and audit” and includes issues of the discipline “Control and audit” within the framework of the program thematic plan.
The purpose of the benefit is to provide methodological assistance students in the process of preparing for an exam or test at the stage of obtaining theoretical knowledge according to the discipline program and testing of practical skills of control and audit procedures by solving tests and situational problems.
Mastering the course should begin with familiarization with the content of the topics
set out in the program. Then the relevant
teaching materials course, textbook chapters, lecture texts, materials
practical classes. Test questions given at the end of each
topics will help assess the quality of the student’s preparation.
Successful mastery of theoretical and practical principles will be
contribute to a fairly detailed conceptual and terminological dictionary.
As a result of studying the discipline “Audit and Control”, students must:
1. Know the principles, goals and objectives of control; forms and methods of conducting an audit; methods of documentary and actual control;
the procedure for conducting audits at the enterprise; fundamentals of regulatory regulation of audit and control in the Russian Federation; theoretical aspects fundamental audit concepts; programs for conducting audits of objects of accounting supervision; principles of conducting inventories of property, financial obligations, and calculations.
2. Be able to draw up a plan and program for control and audit inspections; apply control and audit methods to specific objects checks; carry out an inventory of property, financial obligations, settlements; draw up inventory results; conduct audits of all objects of accounting supervision; correctly classify types of errors and fraud; draw conclusions about legality and evaluate financial results activities of the organization.
3. Have an idea of the relationship between the audit and others economic disciplines; about the structure of these disciplines and the role of the “Audit and Control” course in this system; about the connection and differences between audit and audit; about the system regulatory regulation audit and control.

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GOU VPO "Russian State

University of Trade and Economics"

Saratov Institute (branch)

Department of Accounting, Finance and Banking

CONTROL AND AUDIT

Tutorial

Specialty 080109 “Accounting, analysis and audit”

Author-compiler:

Ph.D. econ. Sciences, Associate Professor Fedotova E.S.

Saratov 2010

Control and audit: textbook for specialty 080109 “Accounting, analysis and audit” / comp. E.S. Fedotova. - Saratov: Publishing house Sarat. institute RGTEU, 2010. - 179 p.

This textbook has been compiled in accordance with the requirements of the State educational standard for higher professional education in specialty 080109 “Accounting, analysis and audit”. The discipline “Control and Audit” is included in the federal component of the cycle special disciplines and is a must-read.

The textbook provides a systematic presentation of the main sections of the “Control and Audit” course. The features of modern Russian legislation in the field of control and audit, functions and types of control, the place of control and audit work, the principles of audit and its connection with other forms of control are revealed; theoretical and methodological foundations of control and audit work used in the process of control and audit methodological techniques control. Attention is paid to system testing internal control And accounting individual objects of accounting of trade enterprises and Catering.

Each chapter contains test questions that will help you master the material. A glossary of basic terms is provided.

Introduction

Chapter 1. MODERN CONCEPTDEVELOPMENT CONTROL

1.1 The essence and importance of control in modern conditions

1.2 Types of control

1.3 Organizational forms of control

1.4 Requirements for the organization’s internal control system

1.5 Procedure for checking estimates (budgets), cost centers, responsibilities

1.6 Internal control and internal accounting of commercial organizations

Control questions

Chapter 2. ORGANIZATION AND PLANNINGCONTROL AND AUDIT WORK

2.1 Essence of the audit

2.2 Types of audits

2.3 Characteristics of comprehensive audits

2.3 Planning control and audit work

2.4 Sequence of the audit process and procedures for its implementation

2.5 Summary of audit materials

2.6 Making decisions based on audit results

2.8 Rights and obligations of the auditor

2.9 Rights and obligations of persons whose performance is being audited

Control questions

Chapter 3. METHODOLOGICAL TECHNIQUESDOCUMENTARY AND FACTUALCONTROL

3.1 Classification of control techniques

3.2 Techniques for checking a single document

3.3 Criteria for the good quality of documents. The concept of forgery

3.4 Techniques for checking documents for similar or interrelated business transactions

3.5 Techniques for checking system accounting records

3.6 Inventory as a method of actual control

3.7 Other methodological techniques for actual control

3.8 Control and audit in conditions of computer data processing

Control questions

Chapter 4. CONTROL AND AUDIT OF TRADE AND PUBLIC CATERING ORGANIZATIONS

4.1 Cash control and audit Money

4.2 Audit of inventory and operations

4.3 Audit of retail trade organizations

4.4 Audit of public catering organizations

Control questions

Literature

Application

Introduction

control audit accounting

Market relations require new approaches to management. Organizations are given the right to act independently in accordance with the adopted accounting policies. In conditions of a functionally separate direction of economic work in an organization, it becomes necessary to organize control, which would ensure the adoption of operational, strategic and long-term management decisions. Control in an organization includes the ongoing collection and processing of information, checking deviations of the organization's actual performance indicators from standard or planned ones and preparing recommendations for decision-making. Control reveals weaknesses, allows for optimal use of resources, putting reserves into action, and avoiding crisis situations. Audit as a control tool is important in the financial environment. Timely conduct and analysis of audit results are necessary both for the management of the organization and for its owners.

The academic discipline “Control and Audit” belongs to the category of subjects that determine the specialization chosen by the student. In this regard, mastering modern forms and methods of control, which students, future specialists, must choose independently, becomes important.

The purpose of the study discipline is the formation of students fundamental knowledge on methodology and legal regulation control and audit work, practical skills in the methodology of monitoring and auditing in an organization.

Objectives of the discipline - familiarizing students with the legal basis of control and audit, the process of organizing and planning an audit, the rights and responsibilities of an auditor, as well as the technology for monitoring and auditing individual business transactions and recording the results of an audit.

The discipline “Control and Audit” provides the necessary level of theoretical knowledge required for the competent organization of control and audit work and improving its quality. The study of this discipline is closely related to such disciplines as “Financial Accounting”, “Management Accounting”, “Accounting”, “Complex economic analysis financial and economic activities" and others.

Chapter 1. WITHMODERN CONCEPTDEVELOPMENT CONTROL

1.1 Essence and hmeaning of controlin modern conditions

The history of the formation of financial control dates back to the VI-V centuries. BC. In ancient states, before the advent of monetary relations, the task was to control the use of resources. As a result, resource control is often seen as a precursor to government financial control.

In modern conditions, business entities have gained broad economic independence in resolving issues of choosing sources for attracting financial resources and distributing income received. At the same time, business entities are obliged to comply with current rules, financial, economic and organizational restrictions and obligations established by the state. There is a great responsibility for the reliability of the reflection of the results of financial and economic activities in accounting and reporting.

Control becomes fundamental to ensure that all business entities comply with business rules.

Thus, the need for reliable accounting and reporting information on the activities of business entities is increasing.

Of particular interest to stakeholders is information about the financial activities of the organization, its end result- profit or loss. At the same time, the economic interests of state governing bodies, the administration of the organization, its founders and employees do not coincide. Each of these parties seeks to obtain benefits in their favor.

The state is interested in receiving taxes and various fees from organizations to cover budgetary allocations.

Business entities strive to receive a large amount of profit, but reduce taxes and various fees in the state budget. In some cases, this is achieved not by increasing production volume and improving the quality of products, improving technology and production organization, but by searching for various shortcomings in the legislation, and often forgery.

Banks and lenders lending to organizations also need reliable information about the profits and solvency of organizations. They are interested in the organization’s ability to repay debts on short-term and long-term loans and borrowings, interest payments for loans provided.

Stock exchanges also want to capture as much exchange rate difference from buying and selling as possible. valuable papers, and therefore they are interested in receiving reliable information about the state and prospects for development financial situation their clients.

The same can be said about shareholders. They are interested in the funds invested in the organization and the amount of dividends received on the invested capital, real information about the development of the organization, its prospects, and the strength of its financial condition.

A special role in solving this problem is assigned to the owner of the organization. He needs objective information to make effective management decisions. He is also interested in ensuring that the state and third parties with whom the organization has relationships and on whom it depends further development its production and financial activities, were confident in the objectivity of the information.

As for users of information, they most often do not have special skills to verify the accuracy of information or do not have the time and materials for such verification. Therefore, the initiative to find such opportunities mainly comes from the owner of the organization himself.

Users of information about business entities are usually divided into three groups (Fig. 1).

Administration representatives are one of the main users of information from business entities. Owners, co-owners and top management The organization is most interested in the profitability and liquidity of the organization. For middle and lower level managers - information about the sufficiency of resources, cost and profitability of individual operations.

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Figure 1. Users of information from business entities

External users with direct financial interest mainly use the information contained in the accounting (financial) statements, from which they draw conclusions about the financial prospects in the future, the liquidity and solvency of the business entity.

External users with an indirect financial interest who have the right to use internal accounting information are required to keep the organization's trade secrets.

The reliability of information is ensured by control.

Control is a function inherent in any management. Translated from French ( controle) means a list kept in duplicate, a revision, a check of something.

The term "control" in scientific and practical activities is being used more and more often. Control is defined as a means, factor, form, element, function, type of activity, system, phenomenon, method, etc.

Management theory specialists interpret control as a management function, as the final stage of management activity, although it is more reasonable to consider control as an integral component of the process of making and implementing management decisions throughout its entire length.

A number of scientists characterize control as a process. This approach to the essence of control is so broad that it does not make it possible to get an idea of its main characteristics.

Most experts consider control as one of the management functions, i.e. special type activities of the entity having target orientation, specific content and methods of implementation.

IN in a broad sense control means observation, determination or identification of actually obtained indicators.

Thus, Tocontrol - independent function management, which is a system for monitoring and verifying the process of functioning of an object in accordance with the management decisions made, and also allows identifying deviations in the intended goals and taking corrective measures if necessary.

This is a check of the execution of certain business decisions in order to establish their reliability, legality and economic feasibility. Control helps to increase the efficiency of production and financial and economic activities of business entities.

Control can be carried out at different levels (Fig. 2.).

Rice. 2 Levels of control

Purpose of control- an objective study of the state of affairs in certain sectors of the organization’s activities and identification of negative factors.

In the exercise of control, an important place is given to employees of the accounting service of a business entity, since it is they who check the actions of individual officials, reveal shortcomings, violations or abuses in their activities, and establish the causes of violations and the perpetrators.

The following are distinguished: control functions(Fig. 3).

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Rice. 3. Control functions

Information function is that the information obtained as a result of control is the basis for making appropriate management decisions to ensure the normal functioning of the controlled object. This information contributes to an objective study of the state of affairs of the controlled object and helps to identify the influence of factors contributing to the growth of production efficiency.

Preventive function is that control is intended not only to identify shortcomings and abuses, but also to help eliminate them and prevent them from occurring in future work. Strengthening the preventive function of control is an objective necessity for improving economic management and ensuring the dynamic development of the controlled object.

Mobilizing function control forces business entities to responsibly fulfill their obligations. The organization must ensure the rational and targeted use of all available funds and resources. Targeted use of funds means that they must be spent in accordance with the ultimate goal of the functioning of this organization, with plans, estimates and contracts. Rational use of funds - achieving the highest production rates with the least expenditure of resources and labor. The organization must mobilize all its available resources to achieve its goal.

Educational function control is to involve workers in production management, it instills in them the need for strict adherence to the law and strict fulfillment of duties, it instills in them conscious attitude to labor and property.

Management activities are effective if the implementation decision taken is monitored in a timely manner in order to establish the legality and effectiveness of the activities carried out.

The control has the following main tasks:

· strengthening law and order, government and financial discipline, ensuring the safety of property owned by the organization;

· achieving targeted, economical and rational use of all funds at the disposal of the organization;

· identifying and using reserves for growth and increasing production efficiency;

· identifying ways to improve the organization's performance.

1.2 Types of control

In order to more deeply study the essence of control, there is a need to classify it. Control is considered from different positions, highlighting its types:

· by the nature of the subjects of control;

· coverage of inspections and surveys;

· by the method of document verification;

· according to the time of the event;

· by sources of information;

· by target (Fig. 4.).

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Figure 4. Classification of economic control

Pon the nature of subjects of control distinguish between internal and external control.

INinternal control serves to ensure the proper functioning and management of the organization and is carried out internal services organizations (heads of departments and services, internal audit units, accounting). Internal control is organized based on the goals and objectives of the organization's management. The state regulates only the main areas of internal control: the activities of the organization’s audit commissions, the procedure for conducting inventories, the rules for organizing document flow, defining job responsibilities, etc. Internal control is carried out continuously, but individual control activities are carried out as necessary. The management of the organization independently determines the composition, timing and frequency of control procedures. Main principle organization of internal control - feasibility and efficiency.

INexternal control serves to ensure the safety of subjects public relations, protection of rights, freedoms and legitimate interests of the state and society as a whole. It is carried out by state financial authorities, financial and credit organizations, audit organizations, etc.

External and internal control complement each other and at the same time differ. The activities of external controllers are similar to the activities of internal controllers, because they use practically the same initial information, as well as forms and methods of verification and analysis. However, external control is more independent of the controlled object.

Pon the coverage of inspections and surveys share full and partial control.

At completecontrole all financial and economic activities of the organization are controlled, which makes it possible to comprehensively assess the effectiveness of using its production potential, and when partshnom- individual aspects and areas of the organization’s work are studied.

Pabout the document verification method allocate joint venturelousyand selectivecontroll.

Selective control can take two forms:

· all documents are audited in individual months within a year;

· part of the documents is checked within each month.

Pabout the time of the control is divided into preliminary, current and subsequent.

Preliminary control has a precautionary nature and is applied at the stage of making management decisions, before the start of business transactions. It aims to prevent violations of the law, inappropriate, ineffective use of economic resources and the adoption of unfounded decisions, possible deviations or violations of the normal activities of the organization. The objects of such control can be design and estimate documentation, contracts, documents reflecting the movement of goods material assets and cash, etc.

Current control carried out during a business transaction or immediately after its completion. Its goal is the prompt identification and timely prevention of violations and deviations in the execution of production tasks, search and development of on-farm reserves for increasing production efficiency. The main objects of current control are operational reporting indicators and primary documents reflecting completed business transactions.

Subsequent control carried out after the completion of business transactions after a certain reporting period. Its goal is to establish the correctness, legality and economic feasibility of business transactions carried out, to identify facts of violations and deviations from planned indicators. Subsequent control is used in the work of all regulatory authorities. The objects of such control are primary documents, accounting registers and reporting.

Pabout sources of information separate documentary and factual control.

Ddocumentary control consists of checking documents: primary documents, accounting registers, reporting and other documentary information media. Its goal is to identify the correctness, reliability, legality and economic feasibility of documented business transactions.

Factive control- objective verification of factual data to assess the work of the organization, the completeness of performance of the functions assigned to it, and the program of its activities in the future. It is based on studying the actual state of the objects being inspected according to survey data, inspection, recalculation, weighing, laboratory analysis, etc.

Pabout the goal The following types of control are distinguished:

· audit- system control actions carried out on the instructions of the manager, higher organization, tax and other authorities. During the audit, the legality, expediency, and reliability of completed business transactions, as well as the actions of officials participating in business transactions, are established;

· thematic check- study and analysis of one of the aspects of the financial and economic activities of an organization or area of work in order to obtain comprehensive data characterizing the state of affairs on the topic being studied (checking compliance with the cash limit, ensuring the safety of the organization’s funds, etc.);

· an official investigation- verification of compliance by employees of the organization with job responsibilities, as well as regulations governing financial and economic activities, organized on the initiative of the head of the organization; the reason is facts of abuse by officials, shortages and damage to material assets;

· consequence- procedural actions during which the guilt of individuals is established;

· economic dispute- a method of establishing in court compliance with the legal rights of organizations in economic relations;

· audit- carried out by independent experts (auditors) to confirm the reliability of accounting (financial) statements.

1.3 Organizational forms of control

Each regulatory body performs certain functions and for this purpose is endowed with rights and responsibilities, the list of which is usually contained in the normative act regulating its activities: codes of the Russian Federation, federal laws, regulations executive authorities.

The following organizational forms of control are distinguished:

· state;

· departmental;

· non-departmental;

· on-farm;

· independent;

· public (Fig. 5).

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Rice. 5. Organizational forms of control

Main functional purpose state controll carried out in the interests of society is control over budget execution, because a budget is a form of formation and expenditure of public funds to ensure the activities of government authorities to implement a unified financial, credit and monetary policy in the country and protect the financial interests of the Russian Federation.

The Russian budget system consists of budgets different forms property: federal budget and budgets of the constituent entities of the Russian Federation (property of the Russian Federation), local budgets (municipal property). In this regard, state control is divided into state financial control, carried out throughout the Russian Federation and in each constituent entity of the Russian Federation, and municipal financial control, carried out at the level local government.

Main tasks of state control:

· checking the correctness of the formation and execution of the federal budget and the budgets of federal extra-budgetary funds;

· checking the status, targeted and effective expenditure of financial resources of the state and local governments, the legality and rationality of the use of state and municipal property;

· checking the correctness of accounting and the reliability of reporting;

· control over compliance with current legislation in the field of taxation, currency, customs and banking activities;

· control over the implementation of interbudgetary relations;

· identification of reserves for growth of the budget revenue base different levels;

· checking the circulation of budget funds and extra-budgetary funds in banks and other credit institutions;

· control over the formation and distribution of target budget funds for financial support to the regions;

· suppression of illegal decisions to provide tax breaks, government subsidies, subventions, transfers and other assistance individual categories payers or regions;

· identifying facts of financial abuse and taking appropriate measures.

Municipal financial control is considered as one of the functions of local governments. It is a system for collecting and assessing information about the financial flows of the control object in order to establish the completeness and timeliness of the formation, the validity of the distribution and the efficiency of use of property assigned to municipal organizations.

Functions of state and municipal financial control:

· control over sources of budget funds;

· control over the expenditure of budget resources;

· control over the use of state and municipal property; carrying out its privatization and nationalization;

· control over the use of state and municipal extra-budgetary funds;

· control over the circulation of budget funds and extra-budgetary funds in banks and other credit institutions;

· monitoring the effectiveness of the provision and legality of the use of tax benefits and subsidies received;

· suppression of financial abuses.

Representative and executive bodies different levels authorities exercise financial control over the execution of relevant budgets in accordance with:

· Constitution of the Russian Federation;

· Budget Code of the Russian Federation ;

· Federal laws: “On the Central Bank of the Russian Federation (Bank of Russia)”, “On the Accounts Chamber of the Russian Federation”, “On the general principles of local self-government in the Russian Federation”, “On the Government of the Russian Federation”, etc.;

· laws of the constituent entities of the Russian Federation;

· statutes municipalities;

· other legal acts of local government bodies.

The objects of state financial control are:

government bodies and structures;

industrial and commercial organizations financed from budget funds or receiving government subsidies;

public non-governmental organizations and individuals in terms of paying taxes and carrying out activities regulated by the state.

State control in Russia is carried out by the Accounts Chamber of the Russian Federation, the Central Bank of the Russian Federation, the Main Control Directorate of the President of the Russian Federation, the Ministry of Finance of the Russian Federation and its structural divisions (the Main Directorate of the Federal Treasury, the Department of State Financial Control and Audit and their territorial bodies), the Ministry of Taxes and Duties of the Russian Federation , the State Customs Committee of the Russian Federation, the Federal Service of Russia for Currency and Export Control, financial authorities of federal executive authorities, constituent entities of the Russian Federation and municipalities.

The powers of state regulatory authorities usually extend not only to state, but also to non-state organizations, regardless of their organizational and legal form. This is especially noticeable in the field of tax, banking, foreign exchange and export, labor, trade, sanitary and epidemiological and other types of control.

The mechanism of state control includes a system of measures allowing regulatory authorities:

1. Obtain the necessary information about individuals and legal entities engaged in regulated activities, about the activity itself and its results.

2. Identify deviations from established rules and requirements regarding subjects, the procedure for implementation and results of activities.

3. Take measures to suppress violations specified rules and requirements, restoration of violated rights and satisfaction of legitimate interests of individuals and legal entities, the state.

4. Take measures to bring to justice those responsible for violations.

A special place in the system of financial control on the part of representative authorities belongs to Accounts Chamber of the Russian Federation, whose activities are determined by the Federal Law “On the Accounts Chamber of the Russian Federation”.

The Accounts Chamber of the Russian Federation is a permanent body of state financial control, independent from the Government of the Russian Federation, endowed with broad powers and accountable to the Federal Assembly of the Russian Federation. The scope of powers of the Accounts Chamber is control of federal property and expenditure of federal funds. All legal entities are subject to control. The following tasks are assigned to officials of the Accounts Chamber of the Russian Federation:

· organizing and exercising control over the timely execution of revenue and expenditure items of the federal budget and budgets of extra-budgetary funds in terms of volume, structure and purpose;

· determination of the effectiveness and feasibility of expenses public funds and use of state property;

· assessment of the validity of income and expenditure items of federal budget projects and budgets of federal extra-budgetary funds;

· financial examination of draft federal laws, as well as regulatory legal acts of federal government bodies, providing for expenses covered by the federal budget or affecting the formation and execution of the federal budget and the budgets of federal extra-budgetary funds;

· analysis of identified deviations from the established indicators of the federal budget and the budgets of federal extra-budgetary funds and preparation of proposals aimed at eliminating as well as improving budget process generally;

· control over the legality and timeliness of the movement of funds from the federal budget and funds from federal extra-budgetary funds in the Central Bank of the Russian Federation, authorized banks and other financial and credit institutions of the Russian Federation;

Regular presentation to the Federation Council and State Duma information on the progress of execution of the federal budget and the results of ongoing control measures.

The Accounts Chamber carries out control and audit, expert-analytical, information and other types of activities, provides unified system control over the execution of the federal budget and the budgets of federal extra-budgetary funds.

The Accounts Chamber is obliged to monitor the state of the state internal and external debt of the Russian Federation, as well as the activities of the Central Bank of the Russian Federation in servicing public debt, the effectiveness of the use of foreign credits and loans received by the Government of the Russian Federation, the provision of financial and material resources in the form of loans and free of charge foreign countries and international organizations.

The main methods of control carried out by the Accounts Chamber are thematic inspections and audits. In order to take measures to eliminate identified violations, compensate for the damage caused to the state and bring to justice, including criminal liability, officials guilty of violating the law, the Accounts Chamber sends a presentation to the head of the organization being inspected, which must be considered within the period specified therein. If facts of gross violations of the law and financial discipline are revealed, causing direct damage to the state, or if the procedure and deadlines for considering submissions from the Accounts Chamber are not observed, it has the right to issue mandatory instructions. If the instructions are not followed, the Board of the Accounts Chamber, in agreement with the State Duma, may decide to suspend financial, payment and settlement transactions on accounts legal entity. The order may be appealed in court.

According to the law, the activities of the Accounts Chamber are public: the results must be covered in the media mass media.

Financial control by the President of the Russian Federation is carried out in accordance with the Constitution of the Russian Federation by issuing decrees on financial issues and signing federal laws; appointment and dismissal of the Minister of Finance of the Russian Federation, submission to the State Duma of a candidate for appointment to the post of Chairman of the Central Bank of the Russian Federation.

Performs certain financial control functions Main Control Directorate of the President of the Russian Federation. As a structural unit of the Presidential Administration, it reports directly to the President of the Russian Federation, but interacts with all executive authorities. Among its functions: control over the activities of control and supervision bodies under federal executive authorities, divisions of the Presidential Administration, executive authorities of the constituent entities of the Russian Federation; consideration of complaints and appeals from citizens and legal entities.

The Main Control Department has the right to demand from heads of state bodies and organizations (regardless of their form of ownership) to submit documents, materials and any information necessary to conduct inspections; involve specialists and representatives of law enforcement agencies in inspections and submit proposals based on the results of inspections for consideration by the President of the Russian Federation. It has the right to issue orders to eliminate financial irregularities, which must be reviewed within 10 days. But it does not have the right to independently apply any sanctions.

In accordance with its competence, the Main Control Directorate of the President of the Russian Federation solves the following tasks:

· organizes control and inspection of the activities of federal executive authorities, executive authorities of constituent entities of the Russian Federation, organizations and their leaders;

· interacts with federal government bodies, government bodies of constituent entities of the Russian Federation when monitoring and verifying the implementation of federal laws;

· exercises control and verification of the activities of divisions of the Administration of the President of the Russian Federation;

· coordinates the activities of executive authorities and their divisions in the constituent entities of the Russian Federation when carrying out inspections;

· based on the results of the audit, makes proposals to the President of the Russian Federation on improving the activities of federal executive authorities;

· sends, if necessary, to the prosecutor's office, internal affairs bodies, federal security service bodies and other executive authorities of the Russian Federation materials on identified violations.

Executive authorities at all levels exercise financial control directly within the limits of their powers, and also direct and control the activities of management structures subordinate to them, including financial ones.

Government of the Russian Federation in accordance with the Constitution of the Russian Federation and the Federal Constitutional Law “On the Government of the Russian Federation”, it is endowed with broad powers. It controls the process of development and execution of the federal budget, the implementation of a unified policy in the field of finance, money and credit. The Government of the Russian Federation controls and regulates the financial activities of ministries and departments; directs the activities of the financial control bodies subordinate to it. The Government of the Russian Federation has a Control and Supervisory Council that performs a number of control functions in the field of finance.

The most important place in the system of financial control on the part of the Government of the Russian Federation is occupied by MinAndMinistry of Finance of the Russian Federation, which not only develops the country’s financial policy, but also directly controls its implementation. All structural units The Ministry of Finance in one form or another controls financial relations. First of all, the Ministry of Finance exercises financial control in the process of developing the federal budget; controls the receipt and expenditure of budgetary funds and funds of federal extra-budgetary funds; participates in currency control; controls the direction and use of public investments allocated on the basis of decisions of the Government of the Russian Federation.

Based on the results of control, the Ministry of Finance of the Russian Federation has the right to demand the elimination of identified violations, limit and suspend funding from the federal budget of organizations if they have evidence of illegal expenditure of funds, as well as their failure to submit appropriate reports; recover public funds used for other purposes, with the imposition of prescribed fines.

Operational control The use of public funds is carried out by the Department of State Financial Control and Audit operating within the Ministry of Finance, as well as by the bodies of the Federal Treasury.

Department of State Financial Control and Audit, as well as the control and audit departments of the Ministry of Finance of the Russian Federation in the constituent entities of the Russian Federation, are entrusted with state financial control over operations with budgetary funds carried out by main and subordinate credit administrators, as well as recipients of budgetary funds, credit organizations. These bodies participate in monitoring the flow of income from property in federal ownership, organize and conduct audits and financial audits in organizations upon requests from state authorities of the constituent entities of the Russian Federation and local governments.

Organs Federal Treasury are called upon to implement state budget policy; manage the process of execution of the federal budget, while exercising strict control over the receipt, targeted and economical use of public funds.

He is entrusted with the following tasks:

· control over the revenue and expenditure side of the federal budget during its execution;

· monitoring the state of public finances in general and providing higher authorities legislative and executive authorities reports on financial transactions of the Government of the Russian Federation and the state of the budget system;

· control, together with the Central Bank of Russia, of the state of the state external and internal debt of the Russian Federation;

· control of state federal extra-budgetary funds and financial relations between them and the federal budget.

The Federal Treasury carries out preliminary and ongoing control over the conduct of transactions with budgetary funds by the main managers, managers and recipients of budgetary funds, credit institutions, other participants in the budget process for executing budgets and budgets of state extra-budgetary funds, interacts with other federal executive authorities in the process of said control and coordinates their work.

Treasury bodies have the right to audit various monetary documents, reports and estimates in government bodies, banks, organizations of all forms of ownership using funds from the federal budget and extra-budgetary funds, and suspend transactions on their bank accounts. They have the right to issue orders for the indisputable recovery of public funds with the imposition of a fine, as well as to impose fines on commercial banks in case of untimely crediting of funds received from business entities to the accounts of the federal budget and extra-budgetary funds.

Ministry of Taxes and Duties of the Russian Federation controls the completeness and timeliness of receipt of payments to the relevant budget. The competence of the tax authorities includes monitoring compliance with legislation on taxes and other payments to the budget; ensuring timely and complete accounting of taxpayers, etc.

Central Bank of the Russian Federation vested with broad powers to manage the credit system of the Russian Federation and exercise supervision over credit organizations.

Federal Service of Russia for Currency and Export Control is the central body of the federal executive power, which exercises the functions of a currency and export control body over compliance with current legislation when carrying out currency and foreign economic transactions.

Gosstandart exercises state control over compliance with the general rules for organizing and implementing certification, as well as direct control over certified products.

Federal Service for Supervision of Consumer Rights Protectioneinhabitants and human well-being of the Russian Federation (Rospotrebnadzor) is an authorized federal executive body exercising control and supervision functions in the field of ensuring the sanitary and epidemiological well-being of the population, protecting consumer rights and the consumer market. The federal service is under the jurisdiction of the Ministry of Health and social development of the Russian Federation and carries out its activities directly and through its territorial bodies in interaction with other federal executive authorities, executive authorities of the constituent entities of the Russian Federation, local government bodies, public associations and other organizations.

Internal control the activities of organizations are carried out by a higher authority on the principle of administrative subordination. It is carried out by ministries, committees, departments in the form of audits and thematic audits in subordinate organizations. The competence of intradepartmental control bodies extends to verifying issues of one department.

Such control is carried out by special officials who are on the staff of the control and audit divisions of the relevant ministries and departments. The totality of these divisions and staff constitutes the concept of a departmental control and audit apparatus, the number of which is determined by the number of subordinate organizations whose activities are subject to systematic control.

The advantage of intradepartmental control lies in its direct connection with the industry management function and its specialization in relation to industry characteristics, technology, etc. The main functions of internal departmental control are:

· implementation of systematic monitoring of the state of the economy of subordinate organizations;

· exercising control over the production and financial activities of subordinate organizations through audits and thematic inspections;

· control over the safety of all types of resources;

· identification of economic and financial violations and abuses;

· control over the correctness of accounting and reporting;

· identification of intra-economic reserves for increasing the efficiency of financial and economic activities.

Non-departmental control involves the implementation of control functions regardless of the departmental subordination of the inspected business entities. The positive side of non-departmental control is its objectivity, effectiveness, fairly high quality and depth of inspections. However, the effectiveness of this type of control is reduced due to the lack of comprehensiveness and unsystematic inspections.

On-farm control involves a continuous review of the implementation of previous control procedures, contributes to the timely detection of errors, and directs employees to the qualified performance of their duties. It protects the interests of the organization and its staff from abuse and ensures increased efficiency of its economic activities. Internal control is carried out both by individual employees of the organization and by departments specially created for these purposes (for example, the internal audit service). The composition, structure and functions of the subjects (services) of internal control are determined by management and depend on the goals established for the internal control system and the organizational structure of the organization. Its task is to systematically and routinely monitor the use of all types of resources.

Independent control (audit)- carried out by independent experts (auditors) who have special training and independent from the audited organization both financially and organizationally.

In accordance with the Federal Law “On Auditing”, auditing is an independent verification of the accounting (financial) statements of the audited entity in order to express an opinion on the reliability of such statements.

In addition, audit organizations and individual auditors can provide audit-related services: setting up, maintaining and restoring records, drawing up accounting (financial) statements, consulting on accounting, taxation, etc.

Public control implemented on the basis public institutions and laws obliging executive authorities to provide information to all interested parties. The activities of public control are based on information provided by statistical bodies and the media (newspapers, magazines, radio, television).

Public control is also carried out by trade unions and other public organizations. Its purpose is to check the solution social issues in work collectives, in youth environment and at the place of residence of members of these organizations.

The most common public regulatory organizations include: consumer unions, trade unions, non-governmental organizations for examination and certification of the quality of goods and services, public associations.

International supervisory organizations: executive structures of the United Nations (UN) and European Union(Council of Europe). Bodies of the UN Secretariat monitor compliance by UN member states with international acts adopted by the UN State Assembly. The bodies of the Council of Europe monitor compliance with international acts of the European Union.

Professional bodies: ISO ( International organization according to standards), IFAC (International Federation of Accountants), etc.

1.4 Requirementsto the internal control systemorganizations

Internal control system- a set of organizational structure, methods and procedures adopted by the management of the organization as a means for the orderly and efficient conduct of business activities.

The internal control system, according to leading experts in the field of control, includes the following elements: control environment, internal environment (regulation), individual species control, control activities, special control, monitoring (Fig. 6).

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Rice. 6. Elements of the internal control system

Regulation includes the development, adoption and compliance with regulations, both external and internal.

Certain types of control include administrative, accounting, financial, legal, technological and management control.

Administrative control includes monitoring the implementation of the organization's strategic and current plans; ensuring the completeness, level and timeliness of the development of rules for conducting operations, the correctness of actions of the organization’s management bodies at all levels.

Accounting control ensures control over the completeness and reliability of accounting information and reporting, compliance with regulations and accounting policies, and the validity of the organization's costs.

Management control - a system of operational measures aimed at ensuring the correctness and appropriateness of the actions of the organization’s management bodies, control by department heads over the activities of subordinates, the implementation of management decisions and the distribution of management information flows.

Financial control is control over the implementation of the organization’s financial policy, the formation and use of resources, compliance with established limits, and the conduct of a comprehensive economic and financial analysis of the organization’s activities.

Legal control serves as a tool for overseeing the legality of ongoing operations, legal support activities of the organization, proper maintenance legal level judicial and arbitration cases.

Technological control involves the implementation of control measures for compliance technological process production of products, performance of work.

Control activity is the process of interaction between individual elements of the internal control system, including the performance of control functions when employees perform their duties.

Special control is the activity of a unit, for example, an internal audit department, or specialists in checking individual operations, results, and the state of objects being checked.

Monitoring - checking and assessing the effectiveness of the organization's internal control.

Thus, the degree of complexity of the internal control system corresponds to the structure of the organization. The extent of use and effectiveness of internal control depends on the interest in internal control of the owners and managers of the organization. The internal control system must be economically justified, that is, the costs of its operation must be less than losses due to its absence. If the internal control system works effectively, this will reduce the cost of external auditing.

At present, the problem of an effectively functioning internal control system, despite its relevance, remains not fully understood from a scientific point of view and in terms of its practical implementation.

It is important to note that the goal of the organization should not be to create an internal control system that would completely guarantee the absence of errors in work, but a system that would help to identify and eliminate them in a timely manner, promoting operational efficiency. However, even a well-organized internal control system needs to evaluate its effectiveness in terms of achieving its goals.

The effective functioning of the internal control system is based on the following requirements.

The control of each subject of internal control. The job description of the organization's employees should provide for the possibility of monitoring the quality of the performance of their functions by another subject of internal control.

Infringement of interests. Conditions should be created under which deviations will put the employee (unit) at a disadvantage, prompting the regulation of bottlenecks.

Preventing the concentration of primary control rights in the hands of one person, as this may lead to abuse.

Administration's interest. The effectiveness of the internal control system depends on the proper interest and participation of management personnel.

Competence, interest and honesty of subjectsTearly control. IN otherwise Even a perfectly organized internal control system cannot be effective.

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Control and audit. · monitoring the state of public finances in general and providing the highest legislative and executive authorities with reports on the financial operations of the Government of the Russian Federation and the state of the budget system

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GOU VPO "Russian State

University of Trade and Economics"

Saratov Institute (branch)

Department of Accounting, Finance and Banking

CONTROL AND AUDIT

Tutorial

Specialty 080109 “Accounting, analysis and audit”

Author-compiler:

Ph.D. econ. Sciences, Associate Professor Fedotova E.S.

Saratov 2010

Control and audit: textbook for specialty 080109 “Accounting, analysis and audit” / comp. E.S. Fedotova. - Saratov: Publishing house Sarat. institute RGTEU, 2010. - 179 p.

Each chapter contains test questions that will help you master the material. A glossary of basic terms is provided.

Introduction

Operational control The use of public funds is carried out by the Department of State Financial Control and Audit operating within the Ministry of Finance, as well as by the bodies of the Federal Treasury.

Organs Federal Treasury are called upon to implement state budget policy; manage the process of execution of the federal budget, while exercising strict control over the receipt, targeted and economical use of public funds.

He is entrusted with the following tasks:

· control over the revenue and expenditure side of the federal budget during its execution;

· monitoring the state of public finances in general and providing higher authorities legislative and executive authorities reports on financial transactions of the Government of the Russian Federation and the state of the budget system;

· control, together with the Central Bank of Russia, of the state of the state external and internal debt of the Russian Federation;

· control of state federal extra-budgetary funds and financial relations between them and the federal budget.

Central Bank of the Russian Federation vested with broad powers to manage the credit system of the Russian Federation and exercise supervision over credit organizations.

Federal Service of Russia for Currency and Export Control is the central body of the federal executive power, which exercises the functions of a currency and export control body over compliance with current legislation when carrying out currency and foreign economic transactions.

Gosstandart exercises state control over compliance with the general rules for organizing and implementing certification, as well as direct control over certified products.

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BIBLIOGRAPHY