ORGANIZATION FOR CONDUCTING CONTROL CHECKS OF THE INVENTORY AT INDUSTRIAL ENTERPRISES

An effective management system of an enterprise directly depends on the current system of internal control and risk management. One of the elements of the internal control system is the systematic conduct of inspections of the correctness of the inventory in order to minimize the risks of theft of property, false accounting and reporting data. Documentary verification and control recalculation are used as methods of conducting control procedures. Currently, when optimizing the company's management system, more and more attention is paid to building an effective internal control system and responding promptly to risks.