Аудиторские ведомости


About transition of not credit financial credit institutions to IFRS: accounting policies of management companies of mutual investment funds (part 3)


Article is devoted to one of the directions of development of the financial market - to transition to uniform standards of accounting of not credit financial credit institutions. The review and the analysis of basic provisions of new standards has allowed to define features of their application by management companies of mutual investment funds and on this basis to consider features of formation of accounting policies proceeding from possible approaches to accounting of the objects specific to management companies of mutual investment funds.

Analysis of the after-sales service based on the balanced scorecard


The paper treats theoretical aspects of the applied strategic after-sale service analysis based on the balanced scorecard after-sale service element developed by one of the authors and its likely application to research strategic organization after-sale service aspects.

Assessment by an external auditor of internal control of the company


In the article, the assessment of the organization’s internal control system is considered as an integral component of the risk-oriented approach in modern auditing. The limitations inherent in the system of internal control of the enterprise, its components and tools are studied. Classes of significant shortcomings of the internal control and the actions of the auditor in response to the detected risks are classified.

Classification of corruption risks in audited commercial organization and the auditor action in response to detected risks


The paper provides qualitative and quantitative corrupt practices analysis in audited commercial organizations and their qualification is offered. Such violations include: corrupt practices using collusion with contractors, civil servants bribery, extortion from subordinates. Also in the article are considered the factors that encourage management and employees of commercial organizations on illegal corruption actions. These factors are specific, inherent in these illegal actions, motivations, opportunities and justifications, the presence of which will help the auditor to detect the corruption manifestations risks in the audited enterprise. In addition, the paper proposes an algorithm for the actions of the auditor in response to the detected corruption elements risks, the criminal proceeds legalization or the financing of terrorism in the audited organization.

Complex problems of forming the value of building objects


In the article some aspects of the formation of the value of residential objects are considered. Considered are new changes in the legislation on shared construction, analyzed its changes and impact on the use of the developer’s equity funds for construction. It is shown that the most effective measure will be a compensation fund, formed at the expense of developer contributions.

Control and audit activity of the Federal Treasury bodies: specifics and prospects


The article is devoted to the peculiarities of exercising control powers by the bodies of the Federal Treasury. In the course of the study, the importance of the control and audit activity of the treasury bodies is explained in improving the effectiveness of budget financing, taking into account the innovations in reforming the structures of state financial control. The article reflects the main regulatory documents governing the control powers of the treasury bodies; examines the results of control measures taking into account the expanded control powers of the Treasury; provides a list of grounds for including facilities in the Control Plan; a conclusion is made about the importance of standardizing control measures. Directions are formulated to improve the process of exercising control functions by the treasury bodies with the aim of improving the quality of management of budgetary funds.

Protection of commercial information as a basis for security of companies participating in foreign economic activity


The article gives a detailed description of the elements that form the commercial secret of the company, its role as the basis for the security of business of participants in foreign economic activity, as well as legislative bases and legal consequences for employers neglecting the establishment of a commercial secret regime and the development of appropriate internal standards. Special recommendations of the author on the prevention of disclosure of confidential information and the company's personnel are of special scientific and practical value for commerce companies.

Responsibility for inappropriate use of budget funds by regional budgetary institutions of higher education


In modern conditions, the state helps budgetary institutions of higher education in the implementation of their financial and economic activities by allocating funds from the budget for the purposes determined by the state and prescribed in the plans. The government of the Russian Federation regulates relations between the parties through the adoption of normative documents that allow the rational use of the allocated funds, as well as to exercise systematic control over the effective use of budgetary funds. In spite of this, in the practice of audit work there are cases of ineffective management and misuse of funds allocated by the state. The article deals with the responsibility for the misuse of budgetary funds by educational institutions of higher education, as well as measures applied to violators. Examples of typical violations identified in the course of audits and audits of financial and economic activities carried out by budgetary institutions are given.

The sixth element of the COSO


This article the author examines the COSO system as an element of enterprise risk management. The elements of the COSO system are considered, and their brief characteristic is given. The proposed new element of the control system, which will increase its efficiency and increase transparency. The introduction of this element is especially important for carbohydrate companies, their complex organizational structure.

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