ПРИНЦИПЫ ОРГАНИЗАЦИИ ВНУТРЕННЕГО АУДИТА

  • Published on
    05-Apr-2017

  • View
    215

  • Download
    3

Embed Size (px)

Transcript

  • 2(10)

    91

    ! "#$% "-" "& "'" "()"( "( **+ %, %% *""& *% +) "("&, (*&!*! *"&"% "*- (', %""+ *"!*! " "( + &. ( "& "#$% "-" "& +) "(""'. ", *, "(""'! UML (Unified Modeling Language). , /" "#$% "-" "& +. "()"( "&""*&!*! *% ", ", *, '" ("" . , (! 0"1 "( # * ", *""&*! "(""'! IDEF, "*" "( **+ & ! "(""'! UML. " 11 "*" ! ** & ! *,

    *'"( ! "* "&". (! #"% &""& +) ** & ! (!!. (.*& "* (, *+ *"& +

    **+ &"1 & ! (! *'"( ! *"*"! " - & /*%) 2 .. 3" & ", /" (! &"1 !!

    & /*%) 2 . &) "& "#)"(" /+& "/ #"2" /*" ( " 0"+) 0%""&. 3%" &* ) "' #+ &+, + %"/*& ". 4"5" &"1! & ! *'"( ! 5",

    & "* "& ", &"1! / +) "#*. /, ("% ""#"" (. * 1- "& ". "('""&% 0"1 (! !! %"&"(! / +) "& . "#"* "& +) & /*%) 2 .. % "#", "* "& + " & ( !

    &""& ". **+ & ! !&!*! &"", "* "/ ! "#)"(". 0"1. "*%"% 0"1! 5 "#)"( (! %"&"(*& (!, *( ! *" "*(*& " /* & "1** &"1. 3! 5"'" "#)"(" %"&"( #", "

    %. . , & *(-6) & !): - &+#" "()"( % "*" -

    &""& ". **+ & ! (!;

    - &+#" %" % ". #"&". "' ". **+ & ! -6)*! + %;

    - "*" "( **+ & ! &( %% * , &"", ", "' 1! # "( %% (", " #+;

    - & ( **+ &"1 & !; - "&". 5%*1 **+

    "( & . &! & *""&*& * & ! &! &2'" # *. % "% " &+2, 0 %1" " "1** "

    & *&" ("*% ("*" *&. *&! * 5 /2 &+#"" #(

    %""+. *( ., 0 %1" "-"1** +. & , "* "& +. " " *"/ 5 "& 0 %1" "'" "1** "'" "()"("&. %! "1! !&!*! *", ".

    "( " / ". & /*%". (/., * " &*!6. " ",*& *#$%& +) 0%""&. *'"( !2 . ( " 2 , &"", ", #( 2 & #,.2 #(6. 4"% , ", " *%, /" %**/*%"

    2 , "* "& " "*" "1**"& & %) 0 %1" "-"' 1" ". *%+, "*! #"2. "! "*-, / *( 0 %1. & %) "1** "-"' 1" ". *%+.

    1. ""&, . . (/ "' 1" + "* "&+ (, / . . ""&, . . *%. // * %** " & - *" ", 2009. [%" +. **]. &"/ "-&"&! ** " * 4-*.

    2. "&, . 4. & /*%. / [%*]:

    /#. "*"# / . 4. "&. .: 7, 2002. 350 *.

    3. (* 8. 8 *-"1**+. * + *"&2 *&"& ! / 8. (* // & & %( ". "' 1, 2008, 9 6. [%" +. **]. &"/ "-&"&! ** " * 4-*.

    4. , . . 4"1** +. "()"( % & -. "("& # *-"1**"& / . . , . . 0"& // ("&%. ("&+. (, , 2008, 9 7. [%" +. **]. &"/ "-&"&! ** " * 4-*.

    3 657.633.5

    .. , ("%" 5%" "/*%) % .. , % (( 5%" "/*%) %

    .. , * "&*%. '"*(*& +. * 5%" "% "'"&

    - - -. .

    The applied theory aspects of internal audit are considered with the view to a methods of management in the conditions of uncertain business environment. Principle of independence in activity of internal audit is fundamental and determines procedural aspect of auditing methodology.

    : , , -.

    Key words: internal audit, independence, business environment.

    & + "/ ". 5%" "% *"!, " * %" 1 1. *"#*& "*, '1" + "1**, /" &" % 0""& - 0 *"&"-"+2 +) ', )"( '"&, %" 1 "&, %""1.. 3! "*6*& ! & /*%)

    0 %1. *"#*& % "- (,+ & *"&!) *-6. "( "* # * *1, !* "* & "* & %" / +) ) (", + 2 "# &+,& ! &!, *"(& ) +, (-6 &"", "*

  • 2(10)

    92

    *%""( "& + " + & /*% 2 !. 00%& ! ** 0"1" "'"

    "#*/ ! & ! )"!.*& ". (! "*- "' 1. !&!*! &, .2 0%"", "(!-6 *%&+ &! "&+2 ! 0 *"&". %" % ". *"./&"* # *. *&! * /, 0 %1 & !, % %% "& , /, %" ", , "#)"(" **&*! & *"&"% " &"(.*&, 1&". %/*%". *'/*%". & "* + )"!.*& ". (! "* "' 1.. 2 &'!(, (! ("&&" !

    0"1" +) *"& (,"& / "'" "& ! "#)"( (%& ! ** & '" %" "!. " % 1! "&/ & . (. *"/*%" *%, &" / " ((" 40-)

    '"("& &%), ( !&!*! (! "*- &*+) *1*"& " "&% 0 *"&". "/ "* "' 1., /" & "' 1" "-&"&" *% "#*/" 0""& & 2 '" (. 2 !! ("*%! "&% %-/* & / / ". ("% 1 #)'*%) *., 0""& ! "%. &

    0 *"&". (#)'*%".) "/ "* "( ! * ) ("*"& "*. %" 1 40-) / 50-) ''. &% & "&".

    %% ("*%". (! "* #-(*! &+( & ("*%". (! "* %) "' 1" "-&"&+) 0" %% & 2 . & . (. ( "# ** "-" "& +. )%, *&! +. * "&( 5%*+ "#$%"& "&% * /" "1 % *"*"! ! 500%& "* **+ & '" ( %" "!. 4 "&( & 2 '" ( "* "& "

    & *" (!*! &""* & '" %" "! & (+) "' 1!), ("'!, /" * ** & '" %" "! !&!*! ("*"/ " 500%& "., " *""&*& " *% /! "2#"% & 0 *"&". "/ "* *6*& . " & "!&* *"./&! ( 1! "#"&+& & %" !) "' 1" + *%+, "*"! " -6*! "# %" "! *,#+ & '" (. 4" - "') "/*& +) 5%" "*"&, &

    *"!6. " *6*&- + ("*+% (! *"( ! "' "& & '" (, /" (*& " & #1 1.

    #1 1 4("*+% 0""& ! *,#+ & '" (

    4("*+% "#)"("* ' 1" + ("*+%

    / %" "( " ' "& ". %" " ". 0 %1 &+2*"!6) & & " " "2 - % ,*"!6

    **& " *6*&-6'" ' "& "'" "' & '" %" "! -#" "& "' 1" ". *%+

    / "'""& &". & /*%"., "' 1" ". *%+ (!!

    / %" "( +) ("*+"% (! *"( ! "' & '" %" "!

    "* "#$"& (! "* (&*0%1! &("& 6*&"& 6 #++) (1. 0 %1" "& ! &("*& "'" %" "!

    **& ' 1 &"(.*&! &"*&! ,( &("*& + %" " + "' / +) "& .

    " 0 %1" "& / +) "' "& %" "!, &+" !-6) "( + 0 %1 & '" %" "! & **, " &% ". '"" ". *"*&!-6

    **& ( ". %" 11 "' 1 & '" %" "!

    " 0 %1" "& / +) *% +) 0 %1" +) "(( ., &+" !-6) 0 %1, *6 & ( 4"# "* & "0**" " %" * '

    #1 2 ( *6 "* & '" (

    "& + %+ "", ! 4" ! & '" (

    3"% + ,( "( "'" * & ) (""&

    . ( * &*! (! "* & "' 1 " "&% "1 % #"+ & *). ("+ (*&!- "' 1 ( + "1 %, %" (1 ('- 0"1-, !&!-6-*! " "&"%. : & '" ( "% *' "' 1, %" % " %"&"(- %" %' *"& +) 1.

    ,( "( +. * ( ( 610 **" #"+ & '" (

    . ( (! "* "(( ! % " "1 % #"+ *#$%, "&% " " ' (%& "* 500%& "* ** #)'*%"'" / & '" %" "!. . ( "%+& ""6 "' & ! "' 1 & "*6*& 500%& "'" %" "! ( / + 5 **+ & '" %" "!.

    4&" (* () ("*%". (! "* / *""& #"+ & '" ( (& *"!6 &! " ")

    . ( 5" "' "& ! 5%" "/*% *#$%", (.*&-6! & *) '" %"&"(*& *"#*& %"&, ' "& ! & ("% ** %" "! *"#-( * "& "'" "!(% &( ! #)'*%"'" / (, "*- 0 %1" "& ! **+ & '" %" "!.

    ;( " &" (* () ("*%". (! "* 29 **" #"+ & '" (

    . ( 5" %" " ! (! "*, "*6*&!! & ("'" 1 '" "(( *,#". & '" (. ; %1 *,#+ & '" ( &%-/- " " ' (%& "* 500%& "* **+ & '" %" "!.

  • 2(10)

    93

    " 1 + "* "&+ -#"'" &( / "-%/*%". (! "* & #" "#6 &( %" 1 -*! & "( **+ #"&+) %'"., **+ #"&+) %" 11., **+ '!& +) 1"& / "'" * !. ("& ", *"( 500%& "., '#%".

    5%*%-& ". (! %,(". "' 1 **+ & '" (, & 1!) & ! 0 *"&"-)"!.*& ". (! "*-, # "( ! "/*%) %/*%) *%"& %'" & '" (. *'"( !2 . ( *6*& "( " / "'"

    " ! " "* " %"&% *6 "*, 0 %1. (/ & '" ( %% & "**.*%"., % & #, ". 5%" "% (#. 2). % "#", " 2 -, & .

    ( (*&! *"#". *"& - 0" &*"'" 0 *"&"-)"!.*& "'" %" "!, %""! "#*/& %"%* - "1 % "& (! "* 5%" "/*%"'" *#$% ("' 0""& ! " "* " "& (! "* %% & 1", % " *% + "(( ! (1 "&*& "*, &( (! "*). 1" &"(.*& & '" ( *

    **". & ! ("' &+( %% *(-6) *&!.:

    "# ! *&! ,( *"( % " &+" - *&". (! "*;

    "1 % (! "* (,"&, "1" +) "(( ., 1 "& "&*& "*;

    "# ! *&! ,( (! "*- "1" +) "(( ., 1 +) &("& (! "* "&.

    ""&*& " ", " *( &+&"(, /" & "* "& & '" ( '" &! (", + #+ "", + *"& + %" 11 ( "'" 5%" "/*%"'" / "'" "* *&, %" 11 "& "'", %/*%"'" *'/*%"'" & !. 4 1+ %" 11 "(!- "1( -

    *"" "(""' "(% & '" (. "* "& + 1 & '" (, &

    5%" "/*%". , " "*!: ** "*, %"%* "*, 1"* "*, %" "*, '! "*, 0 %1" - &*"*, "#$%& "*, *&"& "*, '! "*, 1 & "* & "*, 1" "*. 4" 2 -, & *"& ".

    5%" "/*%". ("*"/ " (!*! & %" 0 ( " 1 %% &*"* & '" (. * * , "%"-5%" "/*%!, "' 1" "-&"&! ) /*%! *"" 1 &*"* *6*& " / . 1 1 &*"* &

    %% & '" ( & ** & ! )"!.*& ". (! "*- "#*/& "#$%& "*, & "* 1" "* & '" (. #1 3 "#"#6 + #"& ! "& +)

    ("% "&, %*-6)*! "(/ "* ("("/ "*) **+ & '" (, *"'* " "**.*%". ,( "( ". %%.

    #1 3 '"& (! "* & '" (

    "& +. ("% 4"(/ "* **+ & '" ( 4&" (* () ("*%". (! "* / *""& #"+ & '" ( "("# " "**. " ("*%". (! "* 4( ; 27.04.1999'., ""%" 93 (& *"!6 &! " )

    * & '" ( " "*!*! /+ *"#*& % () %"&"(*&" 5%" "/*%"'" *#$% &"+, &" + %"**, & ("+ '+ & ) (""&

    ,( "( +. * ( ( 610 **" #"+ & '" (

    . ( (", #+ "("/ %"&"(- *""&*&-6'" "& !. :, " ""/! "#! "* & '" ( "(!-*! *&", &,(+ *"&" " (

    ;( " &" (* () ("*%". (! "* 9 29 "**" #"+ & '" (" &,( " 4"* "& 4&*& ; " 23 * !#! 2002 '. 9 696.

    ( ". *1 *,# & '" ( "/+&*! ( &+*2 %"&"(*&" (*"&" (%""&) ("'" 1

    ", " ", /" ;( + & (* (+) ("*%". (! "*, & %""+) " *! *0 (! "* & '" (, '- (! "* & 2 '", & '" (. 4" 2 -, "#)"(" %"&"(*&"&*! ;( + * ( ("*%". (! "*, *"'* " %""+ *,#+ & '" ( "(/ !*! *"& " (, /" *"( *"&! &*"* '" (! "*. %, #" ("/ "., " -

    5%" "* .. ""&/, !&!*! *1!, %"'( %"&"( **+ & '" ( 0 %1" " "(/ !*! %" " ( *"& (%""& (*"& (%""& & */ "**&! %" " (), ( *& " ' " (%". */ &"", "* "(/ ! *"& (%""& (%" " ()

    %" (*! 0 %1" ! "(/ "* ' " (%". 6*& *% "'", /", #(/ &*+, & . (" *", &+*%+& "#$%& + *,( ! & * &"", "* #'"! +) *" +) "*(*&., *"! ", /" "#$%& "* 5" *" " %/*&" (""&. 4 &+#" #" " "'" & "(/ ! **+ & '" ( *"& (%""& " (*& - %" " ( &,( & . ("% ("", " & (), '-6. (! "* **+ & '" ( & "' 1. 3 " "", (", " "(! "#! "* %"&"(! *,#+, 1 (/, "("/ "*, %" 1- " ""/!, %, #"& ! % "0**" ". %&0%1 *"( %"& & '" (.

  • 2(10)

    94

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

    &*"* (- %1 0 %1" "., ) /*%". 5/*%". *"" ) & '" (. 4" 2 -, &, + *"& 1 1 &*"* !&!*! '" "(/*%! "* "&. **& ", /" & . (" & *&". (! "* & %/*& "(% ! ;( + & (* (+) (, " &* * '" (! "* #" "'"1&! "'"0 %1" !, / & 2 ) (""&. 4"5" (*&!*! "#)"(+ & "(/*%". "* "& & '" ( &+( % "*+:

    %" '5 "* '" 1&+) * "&"% "* "& %" 11. 1 "& "&*& "*, 1"/% 1 "*., **+ 1 "*.. " %-/&". " ** & ! %" "! (! "*, '( 1, (/ & '" ( &"&! + * "% + 1! (/ 1 "& "&*& "*;

    "1 % & . *%+ # *, ) & ! (! #"% %" (1. " &* &( (! "* *% + "(( !. %-/&+ " & '" ( #( "( *#+), * +) *"" (! "*, " %"/*%), 0 *"&+), 0"1" +) *%"&;

    0"& "* ("*"& "* "/ "* &*) &("& (0 *"&"., "'"&"., & /*%".), * (1! & "('""&%, & 1!) %" %1" ". *&! (, , *"#*& %"&, *" (') ""&.. "' 1" "-&"&" %" %* & .

    ( !&!*! 5%*%-& + (! %,("'" )"!.*&-6'" *#$% * /" *10% '" 0 *"&"-)"!.*& ". (! "*. 5%" "/*%". **&-*! % "' 1" "-) /*% &"&+ "()"(+ %%:

    *"( *"#*& ". *,#+ & '" (,

    *"* ' %"-*"* '. "( *"#*& ". *,#+ & '" (

    ("', /" *"( % %" )""2" %"+ * & . *%". "*&+ "*"# "*! # *. "'( ("*% ( ! &+" !- 2 + *"( %, " "/ + &+% "+ "*-*! & %" . " "'", %"&"(*&" %" ", *""& & . ( %% "6(% (! "0**" "'" "* % "'" &! #(6) & /*%) %("&. *""& *"* ' ( '. outsourcing

    &+" &*) /* 0 %1. " & - "' 1. *"" *1*) "' 1 & '" ( ("' " "*- /*/ " ( 0 %1 & '" ( *1"& ". %" & 2 %" * . 4 %"-*"* ', %% *"*"# *"( !

    & '" (, %-/*! & ", /"#+ *"( "' + & '" ( & %) %" , " & %""+) */!) &% 5%*"& *1"& ". %" & 2 '" %" * . ("& ", ", " &+( *(-6

    "* "& + "%"-5%" "/*%, "' 1" "-) /*% &"&+ *%+ "' 1 **+ & '" ( *"#-( "* "&""'-6'" 1 '" &*"*: ) %,("'" )"!.*&-6'" *#$% *

    #"2". &+#" "*" **+ & '" (; #) & "* "& & '" ( (", )"(*!

    "( '"& ! #)'*%! 0"1! (0 *"&"'", "'"&"'", & /*%"'" /"&); &) 0 %1" " &"(.*& **+

    & ! & '" ( ((00 1 +. %" " " 1 "&*& "*, &( (! "*); ') ** & '" ( (", #+ '#%".

    & *""&*& * 1! &! # * & "& ", %/*%" *'/*%" " ; () &*"* & ) (""& 5"

    0 %1" !, "' 1" "-&"&!, "(/*%! 5/*%! %'"!. % "#", *,# & '" ( (",

    "1 500%& "* *6*&-6) ** %" "! & ! )"!.*&-6'" *#$% # *-"1**, ( *% 0 *"&+ *%, &+!& *"#+!, !*&-6 ("*, - "*& +) 1. &! # *. *"&!) 5%" "/*%". "( "* & . ( "/ &"", "* "(" *"& *&"- "#)"("* (! *"#*& %"& (, "' 1..

    1. 81&, .. & ( [%*] / .. 81& //"& +. #)'*%. /. 2004. 9 1. . 4-10.

    2. ""&/, .. . %" " & . ( & "' 1: ' / %" 1 [%*]/ .. ""&/ // ("*% &(""*. 2007. 9 1. . 3-7.

  • 2(10)

    95

    3. +! "&, .. "(/*% "()"(+ % & ( - & '" ( & ** & ! (! [%*]/ . +! "&, .. )"& // %" "/*%. : "! %% 2007. 92. . 9-16.

    4. #!%"&, .7. 6 "* (/ & '" ( [%*]/ .7. #!%"& // ("*% &(""*. 2008. 9 11. .25-30.

    5. "")"( , .. "(""'! & '" ( & "' 1 [%*]/ .. "")"( // ("*% &(""*. 2006. 9 6. . 11-16.

    6. "")"( , .. ,# & '" (: 5+ *"( !, 1 (/ [%*]/ .. "")"( // ("*% &(""*. 2007. 9 10. 17-21.

    7. 71%"&*%! .3., "*& . (/ 0 %1 & '" ( & %" !) [%*]/ .3. 71%"&*%!, . "*& //; *"&+ #)'*% %" *1. 2007. 9 12. . 5-9.

    3 657.1:336.131

    .. , % (( 5%" "/*%) %

    .. , *

    ; 4 "&"/%**%! '"*(*& ! "& ! %(!

    ! "# " $ " %"& %'( $

    - . , , .

    Principles of keeping budgetary accounting in order to fulfil limits of budgetary obligations in financial and economic activity in government-financed organizations are considered. Accounts for accounting taket obligations interconnected with limits of budgetary obligations of the same analytics are proposed.

    : , , .

    Key words: accounting, accounting operations, limits of budgetary obligations.

    *"!6 &! "*" -#". 1" ". **+ #)'*%"'" /, & " /* "**.*%"., "* "& " 1), "(!+) " "2 ! *"#*& "*, % +) %" "( " !&!-6)*! 0"". "*" ! ) 0""& ! / ". 0"1. 4 1 (" *%"'" principium /", "* "&) #)'*%"'" / *)"( " "/*%" "", , %""" *"*! (! #"% ! "' 1" +) "(/*%) "", . & #)'*%"'" / "/ "*. 4 1 #)'*%"'" /, !&!-*!:

    # *"&" ", "#"#6 / ". 0"1, (&". ! *, "1 %. " "'", 1+, *"+ & #)'*%" /, !&!-*! *, , &"%' %"""'" *"*! ) 0""& ! #)'*%". 0"1, "#*/&-6. 1 #)'*%"'" /. : #)'*%"'" / "(!-*! 5 "#6*& "'" &!, 1+ "*-*! + "!, ( "'" & "'" "(, (" ) ", "% ) *""& "&"! "#*/ "#$%& + 5%" "/*% "# "* & / ". 0"1 [1].

    3! "'" /"#+ #"& ! % / ". 0"1 #+ &+" +, "#)"(" *"#-( "( + & #)'*%"'" /, *"&"% "* %""+) (*& * % 1. 4& #)'*%"'" / " /-

    "#! "* ) ! & "' 1 (! &+" ! #"& . % 0""& - / ". 0"1. , /" #"& ! % #)'*%" /

    !&!-*! #" "# ". / ". %'".. * "&+&!* 1) #)'*%"'" /, #"& ! "(&'-*! ! "(!-*! (/, "*& + (

    #)'*% /" ("% "& "'" '"& ! #)'*%"'" / , & /* "*, ;( + %" " " 21.11.1996 '. 9129-; #)'*%" / [2].

    * "% 1 4& #)'*%"'" /

    2 &'!(, #"& ! (*&!- *"&"% "* *(*& &+" ! 1"& #)'*%"'" / %% & %"/*%) "' 1!), % & #-(, +) "' 1!). % "#", #-(, +. / %% &(

    #)'*%"'" / (", , * "( ". *"" +, #"&*! 1) #)'*%"'" /, * ('". *"" +, *6 "%" 1+. 4"*%"% %" "( ! # '"& ! #)'*%"'" / & "** *"(, 1+ #)'*%"'" /, *"-*! + #"& ! ("6 !, " & "/*& ". / "-%/*%". " 5" "&"( ( *& . "()"("& ( "'( **&- ( " "&""", + "/% !).

    &"& "* ", !

    )"!.*& +) "1. & /

    4"*("& "*

    ! / ". "% & /

    6*&

    ! "#"*"# - "*

    , 6*& "#!*&

    4& #)'*%"

    '" /

  • 2(23)

    2010 )*+ )-)*+ ,. * 2005 -. ). /. : 0. -*.* 1/ ),. 2*3- 4** - 1/5 *+ -*.*2+ -2+ * ( %1" +. * " & : 6 .. ((*() 7 .. (. (*(!) *6 .. % %.. %, .. %25 .. %5 .. 5 .. .. 8 .. -5 .. .. 8 .. #/ .. #/9 '.. 1 .. 2* .. 53 .. 7 .. * .. .. *5 .. .. .. .. .. 7 .. ! . .. ("&*&. *%)

    7 .. ((%")

    (* (%1 : 302019 , ' . ,

    . "( , 69 . 0" : (4862)454037 ;%* :...

Recommended

View more >