The article examines the analysis of the dynamics of the current legislation and its impact when conducting audits in the field of public procurement. The novelties introduced in January 2022 make significant changes to the procedure for conducting an audit in the field of procurement. Audit is primarily the compliance of contractual activities with regulatory legal acts, regulatory authorities must respond in a timely manner to the dynamics of changes in legislation in order to effectively implement control measures. The ability to timely and correctly interpret significant changes in legislation during the audit of public procurement is determined by the formation of an effective system in contract activity, both on the part of customers and contractors, the promotion of monitoring and control activities in the contract sphere.
The article has developed a methodology for checking documentation for movable and immovable property in state institutions, through a step-by-step study of accounting and accounting documents reflecting reliable information about the financial and economic activities of state institutions, which allows to exert a fiscal role on the reporting indicators of regulatory authorities.
Keywords: movable and immovable property, reliability of budget accounting data, audit procedure, financial and economic activity, documentation, sequence of methodological procedures
The article discusses the production of expert research in the field of public procurement using a wide range of special knowledge in the framework of contract execution, taking into account qualitative and quantitative indicators. Problematic aspects in the production of economic expertise in the field of contract activities of state-owned institutions that have time restrictions on the provision of financial documents for conducting research; the complexity and duration of the research process itself, which is due to the study of documentation on concluded state contracts, the emerging need to detail the terms of reference and estimates, evaluation of the materials submitted during the examination.
Financial control in the fuel and energy sector is currently not effective enough, which is confirmed by the statistics of committed theft in this area. The main problem of detecting major financial violations and theft of fuel and lubricants is the lack of a unified unified methodology for conducting inspections and audits of financial and economic activities. This article is devoted to audit activities for checking the turnover of fuels and lubricants, including the order of delivery, storage, accounting and expenditure.
Introduction. The article outlines the main directions of auditing activities to verify the inventory of non-financial assets. At the moment, there is no unified and effective methodology for checking the financial assets of budgetary organizations at the legislative level. At the same time, it is possible to state the fact of existing methodological aspects in the audit activity only at the subjective level. Objectives. Comprehensive study of the problems arising in the course of auditing activities when checking the inventory of non-financial assets. It is planned to create an author's concept for the study of theoretical problems, legal and organizational features of the use of special economic knowledge in auditing activities and the development of proposals for improving their application in the activities of financial control bodies to combat crimes in the economic sphere. Methods. In the process of researching the inventory of non-financial assets, the dialectical method was used, as well as the method of comparative analysis. Results. The algorithm of actions of the regulatory authorities during the inspection of non-financial assets has been worked out, as well as the procedure for comparing documents during the inspection of the inventory of non-financial assets has been determined. Conclusions. It is concluded that auditors need to include a mandatory check to identify possible write-offs of material assets for damage and other unproductive losses in the programs for checking the annual inventory and personal work assignments to identify possible write-offs of material assets for damage and other unproductive losses that are book value established by the named inventory.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.