The Information Support of the Internal Control of Receivables and Accounts Payable
The article substantiates the necessity of organization of internal audit of receivables and accounts payable at the trade enterprises, which will allow the decision-makers to obtain confirmation of the validity of the accountance data. The theoretical substantiation of bases of monitoring together...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Research Centre of Industrial Problems of Development of NAS of Ukraine
2017-11-01
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| Series: | Bìznes Inform |
| Subjects: | |
| Online Access: | http://www.business-inform.net/export_pdf/business-inform-2017-11_0-pages-312_317.pdf |
| _version_ | 1811265777926406144 |
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| author | Akimova Natalia S. Toporkova Olena V. |
| author_facet | Akimova Natalia S. Toporkova Olena V. |
| author_sort | Akimova Natalia S. |
| collection | DOAJ |
| description | The article substantiates the necessity of organization of internal audit of receivables and accounts payable at the trade enterprises, which will allow the decision-makers to obtain confirmation of the validity of the accountance data. The theoretical substantiation of bases of monitoring together with necessity of its carrying out in the accountance system of accounts receivable and accounts payable was considered. The scheme on interaction of subjects of control has been proposed, in terms of which each of the examined subjects of control is in constant information interaction with other divisions. To effectively control the movement of debt, trade organizations are encouraged to use the forms of operational reporting developed as part of improving internal audit as a tool to enhance the efficiency of the internal control system. |
| first_indexed | 2024-04-12T20:30:02Z |
| format | Article |
| id | doaj.art-0318b89e5c934b9da28faa9a26fadc42 |
| institution | Directory Open Access Journal |
| issn | 2222-4459 2311-116X |
| language | English |
| last_indexed | 2024-04-12T20:30:02Z |
| publishDate | 2017-11-01 |
| publisher | Research Centre of Industrial Problems of Development of NAS of Ukraine |
| record_format | Article |
| series | Bìznes Inform |
| spelling | doaj.art-0318b89e5c934b9da28faa9a26fadc422022-12-22T03:17:46ZengResearch Centre of Industrial Problems of Development of NAS of UkraineBìznes Inform2222-44592311-116X2017-11-0111478312317The Information Support of the Internal Control of Receivables and Accounts PayableAkimova Natalia S.0Toporkova Olena V. 1Candidate of Sciences (Economics), Professor, Professor, Department of Accounting, Audit and Taxation, Kharkiv State University of Food Technology and TradeCandidate of Sciences (Economics), Associate Professor, Professor, Department of Accounting, Audit and Taxation, Kharkiv State University of Food Technology and TradeThe article substantiates the necessity of organization of internal audit of receivables and accounts payable at the trade enterprises, which will allow the decision-makers to obtain confirmation of the validity of the accountance data. The theoretical substantiation of bases of monitoring together with necessity of its carrying out in the accountance system of accounts receivable and accounts payable was considered. The scheme on interaction of subjects of control has been proposed, in terms of which each of the examined subjects of control is in constant information interaction with other divisions. To effectively control the movement of debt, trade organizations are encouraged to use the forms of operational reporting developed as part of improving internal audit as a tool to enhance the efficiency of the internal control system.http://www.business-inform.net/export_pdf/business-inform-2017-11_0-pages-312_317.pdfinternal controlauditingcalculationsreceivablesaccounts payableoperational reporting |
| spellingShingle | Akimova Natalia S. Toporkova Olena V. The Information Support of the Internal Control of Receivables and Accounts Payable Bìznes Inform internal control auditing calculations receivables accounts payable operational reporting |
| title | The Information Support of the Internal Control of Receivables and Accounts Payable |
| title_full | The Information Support of the Internal Control of Receivables and Accounts Payable |
| title_fullStr | The Information Support of the Internal Control of Receivables and Accounts Payable |
| title_full_unstemmed | The Information Support of the Internal Control of Receivables and Accounts Payable |
| title_short | The Information Support of the Internal Control of Receivables and Accounts Payable |
| title_sort | information support of the internal control of receivables and accounts payable |
| topic | internal control auditing calculations receivables accounts payable operational reporting |
| url | http://www.business-inform.net/export_pdf/business-inform-2017-11_0-pages-312_317.pdf |
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