WAYS TO IMPROVE INTERNAL AUDIT OF PAYMENTS TO EMPLOYEES

2017 ◽  
Author(s):  
Natalia Ivanova ◽  
◽  
Svitlana Mykhailovyna ◽  
Olena Matros ◽  
◽  
...  
Keyword(s):  
Labor Productivity ◽  
Information Technologies ◽  
Internal Audit ◽  
Employee Benefits ◽  
Actual State ◽  
High Quality ◽  
Employee Benefit ◽  
Productivity Indicators ◽  
State Of Affairs ◽  
Practical Recommendations

There is no doubt that the issues of improving the methodological foundations of internal audit of payments to employees in the context of increased competition in all areas of business, the introduction of modern information technologies in the accounting process are relevant. Salaries are not only a source that ensures the life of employees, but their growth affects the increase in labor productivity and profit of the enterprise. Internal audit allows to ensure high-quality accounting of payments to employees, which is important in determining labor productivity indicators and ways to improve it. The purpose of the article is to substantiate the theoretical and methodological basis with the development of practical recommendations for improving the methodology of internal audit of employee benefits in order to improve the detailed audit content. It has been established that in order to ensure the correct and high-quality organization of internal audit, it is advisable to provide for the establishment of the internal audit service as a separate subdivision, providing the necessary number of accountants and auditors in the staff. The methodology of the internal audit of payroll has been improved in order to provide a detailed explanation of the content of the audit. The main objects of the internal audit of employee benefit calculations have been singled out. The sequence of the employee benefit calculations audit was determined. The internal auditor's working documents were formed: A statement of selective verification of vacation pay accrual and a Statement of violations revealed during the audit of employee benefit calculations. Using new changes and suggestions will allow the company’s internal audit service to cover all aspects of accounting and reporting on employee benefits. Preparation results of the internal audit of payments to employees in the form of proposed working documents will ensure that the results of the audit correspond to the actual state of Affairs at the enterprise and ensure the availability of information during the next audit. Prospects for further research should be carried out in the direction of developing a regulatory framework for internal audit, taking into account industry specifics affecting the economic activity of the enterprise.

scholarly journals PROSPECTS FOR THE DEVELOPMENT OF THE INTERNAL AUDIT SERVICE AT THE ENTERPRISE

2021 ◽  
Author(s):  
Tetiana Sliunina ◽  
Anastasiya Tolstova
Keyword(s):  
Internal Audit ◽  
External Control ◽  
Corporate Management ◽  
Accounting System ◽  
Management Decisions ◽  
International Capital Markets ◽  
Business Partners ◽  
Advantages And Disadvantages ◽  
National Tax ◽  
State Of Affairs

The article discusses the prospects for the development of the internal audit service at the enterprise. The need for internal audit is due to the increasing scale of enterprises and the inability of the accounting system to provide the information, which is necessary for timely management decisions. If the company wants to know about the state of affairs, identifies the strengths and weaknesses of its activities and prevent possible risks, it appeals to internal audit. Despite the level of professionalism of management, imperfection and variability of the national tax system makes the issue of control over the activities of the enterprise relevant. Most inspections and audits carried out by external control entities only confirm the fact of violation. What cannot be said about the internal audit service, which helps to prevent negative phenomena, works ahead and eliminates the possible cause of the offense. Given the volume of offenses and abuses identified by supervisory authorities, the introduction of an internal audit becomes a necessity. After all, fraud not only causes financial damage to the company, but also negatively affects their reputation and relationships with business partners, which in the future will lead to even greater losses. Having an internal audit service is a signal to potential investors and lenders of good corporate management and generally makes good impression of the company. In addition, the existence of such a service allows the company to enter international capital markets, operate well, preserve assets and survive the crisis. You can organize an internal audit by creating a separate division of the enterprise, outsourcing or co-sourcing. The advantages and disadvantages of each of the methods are discussed in more detail in the article. At the current stage, we see an ambiguous attitude to internal audit among businesses. This is due to managers' lack of understanding of its capabilities and the need to do business. However, internal audit can be an effective source of information for managers at all levels and will give business owners an assessment of the real state of affairs to make effective and appropriate management decisions.

scholarly journals The state of internal audit’s regulatory mandate

2016 ◽  
Vol 6 (3) ◽  
pp. 93-99
Author(s):  
Christo Ackermann
Keyword(s):  
Board Of Directors ◽  
South African ◽  
Best Practice ◽  
Internal Audit ◽  
Audit Committees ◽  
Detailed Review ◽  
Internal Audit Function ◽  
Key Stakeholders ◽  
The Board Of Directors ◽  
State Of Affairs

The importance of an effective internal audit function in South African municipalities have been recognised insofar as internal audit functions are legally mandated to exist within municipalities. This also means that legally, internal audit has certain mandates which must be fulfilled in order to add value to management and audit committees, and ultimately, to the board of directors. Even though internal audit is sanctioned by this important legal mandate, evidence shows that internal audit does not always fulfil this mandate. This state of affairs has prompted a detailed review of the relevant laws and regulations governing the work of internal audit in South African municipalities in order to determine the extent to which key stakeholders find the regulatory work of internal audit useful in discharging their (stakeholders’) oversight responsibilities. Questionnaires were administered to audit committees. The results summarise the extent to which internal audit’s work assists audit committees in their oversight responsibilities as this ultimately affects the ability of audit committees to fulfil these responsibilities to the board of directors. The results indicate that audit committees are greatly dependent on internal audit as a provider of assurance on a variety of legally mandated variables. The results of this study can be used as a measure of best practice of the legally mandated duties performed by internal audit. It can also be used by other researchers in comparative studies and by practitioners to benchmark their work in order to better serve audit committees and ultimately, the board of directors.

The Influence of the United States Congress on Canadian-American Relations

1974 ◽  
Vol 28 (4) ◽  
pp. 903-929 ◽  
Author(s):  
Peter C. Dobell
Keyword(s):  
United States ◽  
The United States ◽  
Executive Branch ◽  
Actual State ◽  
United States Congress ◽  
State Of Affairs ◽  
Congressional Action

Traditionally relations between nations, including Canada and the United States, have been analyzed in terms of the interaction between the executive branches of the two governments. This approach used to reflect relatively accurately the actual state of affairs. It is still broadly consistent with the constitutional allocation of powers, particularly in Canada. While the president of the United States must seek congressional action in order to declare war and Senate action to ratify treaties and to confirm ambassadorial appointments, these powers in Canada fall within the prerogatives of the crown, and constitutionally no parliamentary approval for decisions by the executive branch in any of these areas is required.

scholarly journals The transmission of electric waves round the Earth

1919 ◽  
Vol 95 (673) ◽  
pp. 546-563 ◽  
Keyword(s):  
Numerical Computation ◽  
Magnetic Force ◽  
Complete Solution ◽  
Angular Distance ◽  
Actual State ◽  
Absolute Value ◽  
Conducting Sphere ◽  
The Earth ◽  
State Of Affairs ◽  
Electric Waves

On the hypothesis that the Earth consists of an imperfectly conducting sphere surrounded by infinite homogeneous dielectric, I have recently obtained a complete solution (in a form adapted for numerical computation) of the problem of determining the effect at a distant point of the Earth’s surface due to a Hertzian oscillator emitting waves of a definite frequency. Previous investigators had obtained approximations (some of which were incorrect) to the dominant terms of the series which represents the effect due to the Earth, but the earlier approximations cease to be valid in the neighbourhood of the antipodes of the transmitter. On this hypothesis the absolute value of the Hertzian function (with the time-factor suppressed) is roughly proportional to (sin θ ) -½ exp (- 23⋅94 λ -⅓ θ ), where λ is the wavelength measured in kilometres, θ and is the angular distance from the transmitter. When θ is nearly equal to π, the factor (sin θ ) -½ has to be suppressed. This formula does not agree with results obtained experimentally. The numerical factor 23⋅94 is much too large, so that, as θ increases, the magnetic force decays much less rapidly than the theory indicates; and it has also been suggested on experimental grounds that the actual state of affairs is represented much more closely when the factor λ -⅓ is replaced by the factor λ -½ .

Authors and Publishers: An Analysis of Textbook Selection in Canadian Departments of Political Science and Sociology

1976 ◽  
Vol 9 (1) ◽  
pp. 107-120 ◽  
Author(s):  
John H. Redekop
Keyword(s):  
Political Science ◽  
Postsecondary Education ◽  
Actual State ◽  
Concomitant Increase ◽  
French Canada ◽  
Canadian Education ◽  
Canadian Culture ◽  
State Of Affairs ◽  
Educational Pursuits ◽  
Substantial Degree

In recent years numerous critics, generally those with strong nationalist inclinations, have attempted to demonstrate that Canadians are no longer autonomous in cultural and educational pursuits. Whether or not such autonomy ever existed to any substantial degree, especially for non-French Canada, might itself be disputed. Indeed, a good case can be put forward for the proposition that the gradual diminution of British practices, norms, and expertise in many facets of Canadian education, if not in Canadian culture generally, was accompanied by a concomitant increase in American practices, publications, and personnel rather than by any emerging period of distinctly Canadian expression. That most of the substantial Americanization in postsecondary education and many other areas was occasioned by Canadian invitation tends, however, to be widely ignored. Be that as it may, most critics now prefer to focus on the actual state of affairs and the continuing trends rather than on historical causes.

Four Questions on the Digital Economy

2019 ◽  
Vol 8 (1) ◽  
pp. 5-14
Author(s):  
Василий Свистунов ◽  
Vasiliy Svistunov ◽  
Виталий Лобачев ◽  
Vitaliy Lobachyev
Keyword(s):  
Information And Communication Technologies ◽  
Information Technologies ◽  
Practical Importance ◽  
Communication Technologies ◽  
Digital Economy ◽  
Current State ◽  
Information And Communication ◽  
State Of Affairs ◽  
National Economies ◽  
The Impact

The article is devoted to the analysis of the main modern trends of digitalization of the economies of the leading world powers. Particular attention is paid to the state of Affairs with the practice of information and communication technologies in the Russian Federation. The analysis of trends in the participation of the digital economy in the formation of GDP of a number of countries, including Russia. The impact of digitalization processes on the current state and further development of various spheres of management is assessed. The practice of development of strategic programs for the development of national economies, which determine the targets for the development and implementation of modern information technologies in various industries and activities to improve the efficiency of national socio-economic systems. The author’s position in determining the main features of the current state of the digital economy of Russia is based on the generalization of the results of studies conducted by a number of international companies, and is of practical importance in the study of the problem of the ongoing transformation of social and labor relations in the context of digitalization.

scholarly journals Psychological issues of the behavioral regulation for parents of children with developmental features at the diagnostic phase

2021 ◽  
pp. 17-35
Author(s):  
Veronika Leonteva ◽  
Nadezhda Pokrovskaya ◽  
Sergey Marikhin ◽  
Artem Tyulin
Keyword(s):  
Coping Behavior ◽  
Point Of View ◽  
Actual State ◽  
Public Healthcare ◽  
Behavioral Regulation ◽  
Sensory Impairments ◽  
Role Of Parents ◽  
State Of Affairs ◽  
Families With Children ◽  
Developmental Features

Social isolation during the pandemic has exacerbated the problems of psychological support for families with a child with sensory impairments. The problem of analyzing the role of parents in correcting the development of children with disabilities, in particular, with sensory impairments, is examined from the standpoint of their functional responsibilities, but the actual state of affairs, in particular, the choice of reaction and adaptation strategies of the parents in families with such children, taking into account modern technological possibilities of correcting the health status of the children themselves. The article presents the generalized results of a study of coping behavior of parents in families with children with hearing impairments, conducted in 2018-2021 on the basis of the St. Petersburg State Public Healthcare Institution "Children's City Surdological Center". The problems that parents face when choosing strategies and models of coping behavior are systematized and are presented from the point of view of the psychological analysis of the social attitude toward the role and status of a child within a family.

scholarly journals THE QUALITY ANALYSIS OF CHOCOLATE CONFECTIONERY PRODUCTS IN RESTAURANT BUSINESS

2018 ◽  
Vol 64 ◽  
Author(s):  
N.V. Bespalova ◽  
M.M. Gomola ◽  
T.I. Yakovleva
Keyword(s):  
Quality Control ◽  
Raw Materials ◽  
Quality Analysis ◽  
High Quality ◽  
Confectionery Products ◽  
Practical Recommendations ◽  
Selection Of

The article is devoted to the urgent theoretical and practical problems of the quality control of the chocolate confectionery products in cafes and restaurants. The authors analyze the modern approaches to the quality control of the chocolate confectionery products. The practical recommendations can be useful for the process of selection of the high quality raw materials. The criteria for the quality control of the chocolate confectionery products have been given. Some ways to improve the quality of he chocolate confectionery products have been discussed.

scholarly journals IMPACT OF “LIGNOHUMATE” FERTILIZER ON PRODUCTIVITY INDICATORS AND GRAPES QUALITY IN THE CONDITIONS OF THE REPUBLIC OF CRIMEA

Russian vine ◽  
2021 ◽  
Vol 15 ◽  
pp. 43-51
Author(s):  
V.A. Boyko ◽  
◽  
S.V. Levchenko ◽  
D.Yu. Belash ◽  
A.V. Romanov ◽  
...  
Keyword(s):  
Information Technologies ◽  
Positive Influence ◽  
Processing Conditions ◽  
Dry Land ◽  
Organoleptic Characteristics ◽  
Condi Tions ◽  
The Republic ◽  
Productivity Indicators ◽  
The Cost ◽  
Grape Varieties

This article provides the results of study of mineral plant nutrition systems based on the "Lignohumate" fertilizer and assessment of their impact on productivity indicators and grapes quality. 4 and 6-fold treatment sys-tems in conditions of irrigation and without irrigation were studied. Research was carried out during 2018–2020 on grape varieties Moldova and Muscat rosoviy in the condi-tions of the Republic of Crimea. A positive influence of vegetation treatments with the "Lignohumate" fertilizer on yield of variety Moldova was discovered. It increased in irri-gation conditions by 11.6% (4-fold pro-cessing) and 17.0% (6-fold processing), in conditions without irrigation the yield in-creased by 6.8 and 11.3% respectively; yield of Muscat rosoviy variety gained 13.5%. Maximum mass concentration of sugars was observed in Moldova grapes after 6-fold pro-cessing system without irrigation (192.3 g / dm3) and when irrigated (195.7g / dm3); Mus-cat rosoviy had an increase in mass concentra-tion of sugars by 3.8%; treatments helped to improve organoleptic characteristics of Mol-dova variety grapes by 9.2-22.4%; the grapes that were tested with irrigation and 6-fold foliar feeding (9.3 pts) got the highest mark; to increase chlorophyll content in Moldova variety by 14.4%, in Muscat rosoviy - 7.7%. The proportion of the effect of the drug var-ied in the range from 56.2% to 93.4%, de-pending on the experiment variation. There was a decrease in cultivating cost of Moldova variety under the 6-fold processing conditions on dry land by 10.1%, while cultivating on irrigated land the cost decreased by 14.0%. The cost of cultivating the Muscat rosoviy variety is reduced by 11.1%. The profitability of cultivation of the Moldova variety increas-es by 23.4 - 69.5% depending on the mineral nutrition system, the Muscat rosoviy variety - by 27.3%. The work was conducted in ac-cordance with the agreements reg. № CITS (Center of Information Technologies and Sys-tems): АААА-А20-120052590012-3.

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