The audit materials consist of the following parts. Documenting the audit

The audit materials consist of an audit report and properly executed annexes to it, which are referenced in the audit report (documents, copies of documents, summary certificates, explanations of officials and financially responsible persons, etc.).

The inspection report is the result of the painstaking work of a group of auditors and an official document for making decisions on the audit, up to the initiation of a criminal case. Entries in the act must be stated on the basis of verified facts arising from available documents, materials from counter checks, inventories and other data.

Acts must contain introductory, descriptive and effective parts.

The introductory part states the following:

1) the full name of the institution in which the audit is carried out, its organizational and legal form and address;

2) the names of the officials of the audited institution participating in the audit, who are responsible for maintaining accounting records and submitting reports;

3) the basis for the audit, its type, the reasons for its conduct;

4) the time of the previous audit, the period for which the audit is carried out, and the issues to be clarified;

5) start and end dates of audits, positions and names of officials conducting the audit.

The descriptive part reflects the following:

1) specific facts and actions indicating a violation of the procedure for maintaining accounting records, preparing reports, using budgetary funds and extra-budgetary funds, tax legislation, etc.;

2) each fact of violation is indicated in the act independently, indicating the time of its commission, valuation, accounting entries made and with links to the relevant primary documents;

3) when indicating facts of violations, a reference must be made to the violated legislative and regulatory acts, indicating their specific articles and paragraphs.

It is necessary to keep in mind that the regulatory documents of ministries and departments come into force only after they are registered with the Ministry of Justice of Russia. The effective part of the act summarizes the identified facts of violations in the form of conclusions and makes proposals for their elimination.

Data from interim acts are included in the consolidated act in a brief summary and only if there are identified violations. Interim acts are signed by auditing and relevant officials responsible for the safety of monetary and material assets. For the sake of maximum brevity of presentation, the act should not be cluttered with detailed information (tables of digital data identified during the verification process). In this case, it is enough to provide 1-2 examples and the general result in the act, and attach a detailed list of violations to the act signed by the auditor and the chief accountant of the institution.

Before signing the act, the auditor familiarizes the management of the institution and accounting workers with its contents and, if there are reasonable objections, makes corrections to the act before signing it.

For all violations, it is necessary to require an explanation from the manager, authorized and guilty persons during the inspection or, as appropriate, within 3 days after signing the act, which is recorded in the act before the signatures.

The inspection report is drawn up in two copies signed by the auditor, the head of the institution and the chief accountant.

If there are objections or explanations to the act, the signers make a reservation about this before their signature and submit written objections or explanations within 10 days from the date of signing the act.

In cases where the measures taken during the audit do not ensure the complete elimination of all identified violations, the auditor develops a draft order to eliminate the identified violations and submits it for consideration to the management that appointed the audit.

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More on the topic Requirements for registration of audit results:

  1. TOPIC 2 Audit, as the main form of economic control, the sequence of its implementation
  2. Topic 3. Methods and techniques used during the audit

The audit materials consist of an audit report and properly executed annexes to it, which are referenced in the audit report (documents, copies of documents, summary certificates, explanations of officials and financially responsible persons, etc.).

The inspection report is the result of the painstaking work of a group of auditors and an official document for making decisions on the audit, up to the initiation of a criminal case. Entries in the act must be stated on the basis of verified facts arising from available documents, materials from counter checks, inventories and other data.

Acts must contain introductory, descriptive and effective parts.

The introductory part states the following:

1. full name of the institution in which the audit is carried out, its organizational and legal form and address;

2. names of officials of the audited institution participating in the audit, responsible for maintaining accounting records and submitting reports;

3. the basis for the audit, its type, reasons for its conduct;

4. the time of the previous audit, the period for which the audit is carried out, and the issues to be clarified;

5. start and end dates of audits, positions and names of officials conducting the audit.

The descriptive part reflects the following:

1. specific facts and actions indicating a violation of the procedure for maintaining accounting records, preparing reports, using budgetary funds and extra-budgetary funds, tax legislation, etc.;

2. each fact of violation is indicated in the act independently, indicating the time of its commission, valuation, accounting entries made and with links to the relevant primary documents;

3. when indicating facts of violations, a reference must be made to the violated legislative and regulatory acts, indicating their specific articles and paragraphs.

It is necessary to keep in mind that the regulatory documents of ministries and departments come into force only after they are registered with the Ministry of Justice of Russia. The effective part of the act summarizes the identified facts of violations in the form of conclusions and makes proposals for their elimination.

Data from interim acts are included in the consolidated act in a brief summary and only if there are identified violations. Interim acts are signed by auditing and relevant officials responsible for the safety of monetary and material assets. For the sake of maximum brevity of presentation, the act should not be cluttered with detailed information (tables of digital data identified during the verification process). In this case, it is enough to provide 1-2 examples and the general result in the act, and attach a detailed list of violations to the act signed by the auditor and the chief accountant of the institution.



Before signing the act, the auditor familiarizes the management of the institution and accounting workers with its contents and, if there are reasonable objections, makes corrections to the act before signing it.

For all violations, it is necessary to require an explanation from the manager, authorized and guilty persons during the inspection or, as appropriate, within 3 days after signing the act, which is recorded in the act before the signatures.

The inspection report is drawn up in two copies signed by the auditor, the head of the institution and the chief accountant.

If there are objections or explanations to the act, the signers make a reservation about this before their signature and submit written objections or explanations within 10 days from the date of signing the act.

In cases where the measures taken during the audit do not ensure the complete elimination of all identified violations, the auditor develops a draft order to eliminate the identified violations and submits it for consideration to the management that appointed the audit.

Conclusions and suggestions based on the audit materials

The audit materials are submitted to the head of the audit body no later than 3 working days after it is signed by the audited organization. On the last page of the audit report, the head of the control and audit body or a person authorized by him makes a note: “The audit materials have been accepted,” the date is indicated and a signature is placed.

Based on the results of the audit, the head of the audit group prepares conclusions and makes recommendations or suggestions.

Conclusions should be based on the facts identified during the audit and specified in the audit report, and recommendations should follow from these conclusions. The findings reveal the causes and consequences of violations and abuses.

Conclusions must be drawn up competently and logically, systematizing the collected materials for the enterprise. They should be grouped in the following areas:

1. related to criminal prosecution;

2. related to recovery from guilty persons without bringing them to justice.

Vague, ambiguous, careless, ambiguous wording and incorrect terms are not allowed. Also, you should not make personal conclusions or comments about the manager and specialists of the company being inspected. Proposals must disclose measures to eliminate identified deficiencies, clearly and specifically indicate what should be done and in what way, who is responsible for the implementation of these measures and what is the time frame for their implementation. The conclusions are presented to the head of the control and audit bodies, who reviews them and makes decisions to eliminate deficiencies.

Within a period of no more than 10 calendar days, the head of the control and audit body, based on the submitted audit materials, determines the procedure for implementing the audit materials.

Based on the results of the audit, based on the conclusions and proposals given in the audit report, the head of the control and audit body sends a proposal to the head of the audited organization to take measures to suppress the identified violations, compensate for the damage caused to the state and bring the perpetrators to justice.

The results of the audit are summarized and reported in writing to the leadership of the Ministry of Finance of the Russian Federation, along with proposals for taking measures aimed at eliminating identified violations and compensating for identified damage. The results of the audit by the head of the control and audit body, if necessary, are reported to a higher organization or to the body exercising general management of the activities of the audited organization for taking action.

In addition, the head of the control and audit body transfers audit materials on the intended use of federal budget funds in the prescribed manner to the federal treasury authorities to organize work on the implementation of these materials.

Audit materials on issues of targeted use of federal budget funds are transferred in the prescribed manner to the Federal Treasury to organize work on the implementation of these materials, and in case of serious violations they can be sent to investigative authorities.

The control and audit body ensures control over the progress of implementation of audit materials and, if necessary, takes other measures provided for by the legislation of the Russian Federation to eliminate identified violations and compensate for damage caused. The control and audit body systematically studies and summarizes audit materials and, on the basis of this, where necessary, makes proposals to improve the system of state financial control, additions, changes, and revisions of legislative and other regulatory legal acts in force in the Russian Federation.

Control and revision: lecture notes Ivanova Elena Leonidovna

8. Documentation of the audit

8. Documentation of the audit

The audit materials consist of an audit report and properly executed annexes to it, which are referenced in the audit report (documents, copies of documents, summary certificates, explanations of officials and financially responsible persons, etc.).

The inspection report is the result of the painstaking work of a group of auditors and an official document for making decisions on the audit, up to the initiation of a criminal case. Entries in the act must be stated on the basis of verified facts arising from available documents, materials from counter checks, inventories and other data.

Acts must contain introductory, descriptive and effective parts.

The introductory part states the following:

1) the full name of the institution in which the audit is carried out, its organizational and legal form and address;

2) the names of the officials of the audited institution participating in the audit, who are responsible for maintaining accounting records and submitting reports;

3) the basis for the audit, its type, the reasons for its conduct;

4) the time of the previous audit, the period for which the audit is carried out, and the issues to be clarified;

5) start and end dates of audits, positions and names of officials conducting the audit.

The descriptive part reflects the following:

1) specific facts and actions indicating a violation of the procedure for maintaining accounting records, preparing reports, using budgetary funds and extra-budgetary funds, tax legislation, etc.;

2) each fact of violation is indicated in the act independently, indicating the time of its commission, valuation, accounting entries made and with links to the relevant primary documents;

3) when indicating facts of violations, a reference must be made to the violated legislative and regulatory acts, indicating their specific articles and paragraphs.

It is necessary to keep in mind that the regulatory documents of ministries and departments come into force only after they are registered with the Ministry of Justice of Russia. The effective part of the act summarizes the identified facts of violations in the form of conclusions and makes proposals for their elimination.

Data from interim acts are included in the consolidated act in a brief summary and only if there are identified violations. Interim acts are signed by auditing and relevant officials responsible for the safety of monetary and material assets. For the sake of maximum brevity of presentation, the act should not be cluttered with detailed information (tables of digital data identified during the verification process). In this case, it is enough to provide 1-2 examples and the general result in the act, and attach a detailed list of violations to the act signed by the auditor and the chief accountant of the institution.

Before signing the act, the auditor familiarizes the management of the institution and accounting workers with its contents and, if there are reasonable objections, makes corrections to the act before signing it.

For all violations, it is necessary to require an explanation from the manager, authorized and guilty persons during the inspection or, as appropriate, within 3 days after signing the act, which is recorded in the act before the signatures.

The inspection report is drawn up in two copies signed by the auditor, the head of the institution and the chief accountant.

If there are objections or explanations to the act, the signers make a reservation about this before their signature and submit written objections or explanations within 10 days from the date of signing the act.

In cases where the measures taken during the audit do not ensure the complete elimination of all identified violations, the auditor develops a draft order to eliminate the identified violations and submits it for consideration to the management that appointed the audit.

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CONDUCTING AN AUDIT OF AN ORGANIZATION An audit of an organization is carried out in four stages: 1. Analysis of the existing structure and those factors that may affect the organization in the present or future.2. Assessing what needs to be done to improve structuring

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Preparation of audit materials

1. Concept, purpose and objectives of the audit

An audit is a system of mandatory control actions for documentary and factual verification of the legality and validity of the organization’s economic and financial transactions carried out during the audited period.

The purpose of the audit is to monitor compliance with the legislation of the Russian Federation when organizations carry out business and financial transactions, their validity, the availability and movement of property, the use of material and labor resources in accordance with approved norms, standards and estimates. The main objective of the audit is to check the financial and economic activities of the organization in the following areas:

1) compliance of the activities carried out with the constituent documents;

2) the validity of calculations of estimate assignments;

3) execution of cost estimates;

4) use of budget funds for their intended purpose;

5) ensuring the safety of funds and material assets;

6) justification for the formation and expenditure of state extra-budgetary funds;

7) compliance with financial discipline and correctness of accounting and reporting;

8) the validity of transactions with cash and securities, settlement and credit transactions;

9) transactions with fixed assets and intangible assets;

10) completeness and timeliness of settlements with the budget and extra-budgetary funds;

11) operations related to investments;

12) settlements for wages and other settlements with individuals;

13) justification of costs incurred related to current activities and capital costs;

14) formation of financial results and their distribution.

An audit of the expenditure and receipt of federal budget funds, the use of extra-budgetary funds, and income from property is carried out both in a planned and unplanned manner.

The audit of organizations of any form of ownership according to the requirements of law enforcement agencies is carried out in accordance with the established procedure in accordance with current legislation.

Significant audit issues are specified in the program or list of main issues.

The audit program includes the topic, the period that the audit should cover, and is approved by the head of the control and audit body. The preparation of an audit program and its implementation must be preceded by a preparatory period, during which audit participants are required to study the necessary legislative and other regulatory and legal acts, reporting and statistical data, and other available materials characterizing financial and economic activities.

Before the start of the audit, the head of the audit group familiarizes its participants with the content of the audit program and distributes questions and areas of work among its performers.

Before the start of the audit, the head of the audited organization should present a certificate for the right to conduct an audit, introduce the audit participants and draw up a work plan. Based on the audit program, the necessity and possibility of using certain audit actions, techniques and methods for obtaining information, analytical procedures, and the volume of data samples from the audited population are determined.

The head of the audited organization is obliged to create appropriate conditions for conducting the audit, provide premises, office equipment, communication services, and provide typing work.

The results of the audit are documented in an act signed by the head of the audit team, the head and chief accountant of the audited organization.

2. Organization of the audit

2.1 Preparatory stage of the audit

The preparation of an audit program and its implementation must be preceded by a preparatory period, during which the audit participants are required to study the necessary legislative and other regulatory legal acts, reporting and statistical data, and other available materials characterizing the financial and economic activities of the organization being audited. In the process of preliminary examination of documents and preparation of an audit (inspection) program, inspectors determine the availability and completeness of the submitted materials of the audited organization (accounting and reporting documents, constituent, registration, planning and other documents). In this case, authentic documents that comply with norms and standards are accepted for revision (verification).

Before the start of the audit, the head of the audit group familiarizes its participants with the content of the audit program and distributes questions and areas of work among its performers.

The audit program during its implementation, taking into account the study of the necessary documents, reporting and statistical data, and other materials characterizing the audited organization, can be changed and supplemented in the prescribed manner. A preliminary examination of the documents of the audited organization is understood as a check of documents seized or available in the organization in order to resolve the issue of the sufficiency or documentary possibility of carrying out the planned audit (inspection).

The head of the audit team (controller-auditor) must present the head of the audited organization with a certificate for the right to conduct an audit, familiarize him with the main tasks, introduce the employees participating in the audit, resolve organizational and technical issues of conducting the audit and draw up a work plan.

Based on the preparatory work, the head of the working group provides a package of documents with a list of them, and, if necessary, an analytical note, an audit program, justification for the scope of work and the number of required specialists, consultants, and experts of the audit group.

When agreeing on a program for conducting an audit (inspection), the issues relating to the competence of the control and audit body, the circle of officials and materially responsible persons of the audited organization, whose presence is necessary during the audit (inspection), as well as specialists (experts) from other departments and organizations, are clarified which are necessary for conducting inspections and examinations, giving opinions on issues that are not within the competence of the control and audit bodies.

The head of the audited organization is obliged to create appropriate conditions for the audit team members (controller-auditor) to conduct an audit - provide the necessary premises, office equipment, communication services, office supplies, provide typing work, etc.

The reliability of financial and economic transactions is established through arithmetic, expert, formal, logical, regulatory, economic, counter verification of documents, control comparison, comparison, etc.

The reliability of business transactions reflected in primary documents, if necessary, can be established by conducting cross-checks of documents.

In the event of an unsatisfactory state of accounting in the audited organization or the absence of necessary documents, the management of the control and audit body has the right to accept and send to the law enforcement agency materials for taking measures against officials responsible for maintaining accounting records, as well as a reasoned decision to suspend the audit (inspection) until accounting is completely restored.

2.2 Preparation and planning for the audit

Based on organizational characteristics, audits are divided into planned and unscheduled. Audits of organizations of any form of ownership based on motivated decisions and requirements of law enforcement agencies are carried out in accordance with the established procedure in accordance with the current legislation of the Russian Federation.

Control and audit bodies develop long-term (for 5 years) and current (for the coming calendar year) audit plans. When drawing up the plan, it is provided that the enterprise is inspected at least once a year and that continuity of inspections is ensured (each audit covers the period from the end of the previous inspection to the date of drawing up the balance sheet in the period being inspected).

Audit planning is strictly confidential to ensure surprise audits. The audit plans reflect the verification methods (usually the continuous method is used to verify cash and banking transactions and to determine the full amount of damage caused in identified cases of theft and other violations).

Drawing up a plan for conducting an audit at a specific enterprise is always preceded by preparatory work, which includes the study of the necessary legislative, regulatory acts, reporting and statistical data, and other available materials characterizing the financial and economic activities of the organization subject to audit.

It is also necessary to familiarize the members of the audit team with the information collected about the enterprise, and distribute questions and areas of work among them.

Having arrived at the enterprise for an inspection, the head of the audit team (controller-auditor) must present to the head of the organization being audited a certificate for the right to conduct an audit, familiarize him with the main tasks, introduce the employees participating in the audit, resolve organizational and technical issues of conducting the audit and draw up a work plan.

Members of the audit team (controller-auditor), based on the audit plan, determine the need and possibility of using certain audit actions, techniques and methods for obtaining information, analytical procedures, the volume of data samples from the audited population, providing a reliable opportunity to collect the required information and evidence. The head of the audited organization is obliged to create appropriate conditions for conducting the audit. If employees of the audited organization refuse to provide the necessary documents or other obstacles arise to conduct an audit, the head of the audit team (controller-auditor), and, if necessary, the head of the control and audit body, reports these facts to the body on whose behalf the audit is being carried out. Based on the audit plan, an audit program is drawn up, and each member of the audit team draws up his own work plan.

During the audit, they are reviewed and adjusted depending on the identified cases of violations, changes are made regarding audit methods, analytical procedures, sample size for verification, etc., and if accounting at the enterprise is not maintained or neglected, the audit may be suspended altogether and resumed after restoration in the audited accounting organization. To systematize the inspection materials, auditors draw up working documents in accordance with the current Instructions and developed methodological recommendations in order to record all violations discovered during the inspection, subsequently information from the working documents

transferred to the inspection report, which is drawn up in accordance with a previously developed program or inspection plan.

2.3 Main stages and sequence of audit

The following stages should be distinguished in the audit work:

1) preparatory;

2) conducting an audit;

3) registration of the audit results;

4) implementation of the audit results;

5) control over the implementation of decisions made based on the results of the audit.

The result of the audit largely depends on its preparation before visiting the site. The preparatory stage of the audit consists of collecting information about the audited entity, i.e. acts of previous audits, memos, orders and resolutions based on the results of audits, in general everything that relates to a given enterprise, are studied. The data from the annual and interim financial statements of the enterprise, tax reporting data (calculations and declarations) are also studied. Based on the collected information, the audit objectives are determined, an audit plan is prepared, the head of the audit team carries out familiarization work based on information about the enterprise, and also sets specific audit objectives for members of the audit team.

Upon arrival at the enterprise and presenting the order or instruction to conduct an audit to the head of the enterprise, they proceed directly to the stage of conducting the audit. Conduct a survey of the enterprise, inspect the premises, workshops, services of the management apparatus, departments and places of storage of goods and materials, access roads, conduct an inventory of the cash register, study primary documents, consolidated registers, statements of synthetic and analytical accounting, collect explanations and certificates from employees, if necessary If necessary, they conduct an inventory of settlements with debtors and creditors, suppliers and buyers (they send notices to enterprises with a request to report on the status of settlements or existing claims against the audited enterprise).

If accounting at the enterprise is neglected, the head of the audit group gives the task to restore the accounting. During the inspection, to systematize the materials, auditors draw up working documents that reflect all detected facts of violations.

The results of the audit are documented in an act (in accordance with the current instructions and in accordance with the audit plan or program). The act indicates information about the organization and auditors, the results of previous audits and the facts of implementation of decisions on these audits, indicate the methods and methods used during the audit, methods of conducting an inventory, the results of checks in the areas of the audit, the amount of damage caused.

Already during the audit, the auditor must take measures to eliminate the identified violations, and also raise the question of the extent of responsibility of the perpetrators. In case of minor violations, the results of the audit can be implemented immediately after the end of the audit, as reported in the appendix to the audit report. And if facts of theft on a large scale are revealed, an interim report is drawn up and submitted to the investigative authorities. Based on the results of the audit, conclusions and proposals for eliminating deficiencies are drawn up, which are presented to the head of the organization. He reviews the findings and makes decisions to correct deficiencies. In the future, the implementation of these decisions should be monitored.

Control and audit bodies ensure control over the implementation of decisions made based on the results of the audit, and, if necessary, take other measures provided for by the legislation of the Russian Federation to eliminate identified violations and compensate for the damage caused, and also systematically study and summarize audit materials and, on the basis of this, make proposals for improving the system of state financial control, additions, changes, revision of legislative and other regulatory legal acts in force in the Russian Federation.

2.4 Documentation of the audit

The audit materials consist of an audit report and properly executed annexes to it, which are referenced in the audit report (documents, copies of documents, summary certificates, explanations of officials and financially responsible persons, etc.).

The inspection report is the result of the painstaking work of a group of auditors and an official document for making decisions on the audit, up to the initiation of a criminal case. Entries in the act must be stated on the basis of verified facts arising from available documents, materials from counter checks, inventories and other data.

Acts must contain introductory, descriptive and effective parts. The introductory part states the following:

1) the full name of the institution in which the audit is carried out, its organizational and legal form and address;

2) the names of the officials of the audited institution participating in the audit, who are responsible for maintaining accounting records and submitting reports;

3) the basis for the audit, its type, the reasons for its conduct;

4) the time of the previous audit, the period for which the audit is carried out, and the issues to be clarified;

5) start and end dates of audits, positions and names of officials conducting the audit.

The descriptive part reflects the following:

1) specific facts and actions indicating a violation of the procedure for maintaining accounting records, preparing reports, using budgetary funds and extra-budgetary funds, tax legislation, etc.;

2) each fact of violation is indicated in the act independently, indicating the time of its commission, valuation, accounting entries made and with links to the relevant primary documents;

3) when indicating facts of violations, a reference must be made to the violated legislative and regulatory acts, indicating their specific articles and paragraphs.

It is necessary to keep in mind that the regulatory documents of ministries and departments come into force only after they are registered with the Ministry of Justice of Russia. The effective part of the act summarizes the identified facts of violations in the form of conclusions and makes proposals for their elimination.

Data from interim acts are included in the consolidated act in a brief summary and only if there are identified violations. Interim acts are signed by auditing and relevant officials responsible for the safety of monetary and material assets. For the sake of maximum brevity of presentation, the act should not be cluttered with detailed information (tables of digital data identified during the verification process). In this case, it is enough to provide 1-2 examples and the general result in the act, and attach a detailed list of violations to the act signed by the auditor and the chief accountant of the institution.

Before signing the act, the auditor familiarizes the management of the institution and accounting workers with its contents and, if there are reasonable objections, makes corrections to the act before signing it.

For all violations, it is necessary to require an explanation from the manager, authorized and guilty persons during the inspection or, as appropriate, within 3 days after signing the act, which is recorded in the act before the signatures.

The inspection report is drawn up in two copies signed by the auditor, the head of the institution and the chief accountant. If there are objections or explanations to the act, the signers make a reservation about this before their signature and submit written objections or explanations within 10 days from the date of signing the act.

In cases where the measures taken during the audit do not ensure the complete elimination of all identified violations, the auditor develops a draft order to eliminate the identified violations and submits it for consideration to the management that appointed the audit.

3. Conclusions and suggestions based on the audit materials

The audit materials are submitted to the head of the audit body no later than 3 working days after it is signed by the audited organization. On the last page of the audit report, the head of the control and audit body or a person authorized by him makes a note: “The audit materials have been accepted,” the date is indicated and a signature is placed.

Conclusions must be drawn up competently and logically, systematizing the collected materials for the enterprise. They should be grouped in the following areas:

1) related to criminal prosecution;

2) related to recovery from guilty persons without holding them accountable.

Vague, ambiguous, careless, ambiguous wording and incorrect terms are not allowed. Also, you should not make personal conclusions or comments about the manager and specialists of the company being inspected. Proposals must disclose measures to eliminate identified deficiencies, clearly and specifically indicate what should be done and in what way, who is responsible for the implementation of these measures and what is the time frame for their implementation. The conclusions are presented to the head of the control and audit bodies, who reviews them and makes decisions to eliminate deficiencies. Within a period of no more than 10 calendar days, the head of the control and audit body, based on the submitted audit materials, determines the procedure for implementing the audit materials.

The results of the audit are summarized and reported in writing to the leadership of the Ministry of Finance of the Russian Federation, along with proposals for taking measures aimed at eliminating identified violations and compensating for identified damage. The results of the audit by the head of the control and audit body, if necessary, are reported to a higher organization or to the body exercising general management of the activities of the audited organization for taking action. In addition, the head of the control and audit body transfers audit materials on the intended use of federal budget funds in the prescribed manner to the federal treasury authorities to organize work on the implementation of these materials. Audit materials on issues of targeted use of federal budget funds are transferred in the prescribed manner to the Federal Treasury to organize work on the implementation of these materials, and in case of serious violations they can be sent to investigative authorities.

The control and audit body ensures control over the progress of implementation of audit materials and, if necessary, takes other measures provided for by the legislation of the Russian Federation to eliminate identified violations and compensate for damage caused. The control and audit body systematically studies and summarizes audit materials and, on the basis of this, where necessary, makes proposals to improve the system of state financial control, additions, changes, and revisions of legislative and other regulatory legal acts in force in the Russian Federation.

4. Implementation of the audit results

Based on the results of the audit, the head of the control and audit body sends a proposal to the head of the audited organization to take measures to suppress the identified violations, compensate for the damage caused to the state and bring the perpetrators to justice.

The results of the audit, carried out in accordance with the Plan of the main issues of economic and control work of the Ministry of Finance of the Russian Federation, decisions of the board and orders of the Ministry of Finance of the Russian Federation, instructions from the management of the Ministry of Finance of the Russian Federation, are summarized by the Department of State Financial Control and Audit and reported in writing to the leadership of the Ministry of Finance of the Russian Federation along with proposals for taking measures within the competence of the Ministry of Finance of the Russian Federation aimed at eliminating identified violations and compensating for identified damage.

The results of the audit, carried out in accordance with reasoned decisions, requirements of law enforcement agencies or at the request of state authorities of constituent entities of the Russian Federation or local governments in accordance with the Instructions, are reported to these bodies by the head of the control and audit body along with proposals for taking measures aimed at eliminating identified violations and compensation damage. If necessary, audit materials are also sent to these bodies. The materials of the audit carried out in accordance with reasoned decisions and requirements of law enforcement agencies are transferred to them in the prescribed manner. At the same time, copies of the audit report, explanations of officials of the audited organization guilty of violations identified by the audit, and documents confirming these violations must be left in the files of the control and audit body.

Materials from audits carried out without previously issuing motivated decisions may also be sent to law enforcement agencies, during which violations of financial discipline, shortages of funds and material assets were identified, which, in accordance with the current legislation of the Russian Federation, are the basis for the implementation of audit materials in the prescribed manner .

The results of the audit by the head of the control and audit body, if necessary, are reported to a higher organization or to the body exercising general management of the activities of the audited organization for taking action.

The control and audit body ensures control over the progress of implementation of audit materials and, if necessary, takes other measures provided for by the legislation of the Russian Federation to eliminate identified violations and compensate for damage caused. If the organization is subordinate to higher authorities, then the implementation of the audit results by the higher authority is carried out in the form of a letter or order sent to the audited enterprise. The letter indicates the shortcomings and measures to eliminate them. An order differs from a letter; it contains stating and administrative parts. The administrative part contains a mandatory list of orders. If necessary, the order may be sent to other subordinate organizations. In case of serious violations that require the imposition of penalties on the perpetrators, a higher organization issues an order, which consists of a finding part and an order (contains either a disciplinary part or prosecution). The order is also sent to subordinate organizations. Higher authorities also organize control over the implementation of these decisions in subordinate organizations.

Conclusion

The purpose of the work was to identify the features of organizing the audit. For this purpose, the essence of the concept and audit process, the main stages of the audit, conclusions and results obtained after the audit were considered.

Based on the study, the following conclusions can be drawn:

An audit is a complete examination of the financial and economic activities of an economic entity in order to verify its legality, correctness, appropriateness and effectiveness.

The purpose of the audit is to monitor compliance with the legislation of the Russian Federation when organizations carry out business and financial transactions, their validity, the availability and movement of property, the use of material and labor resources in accordance with approved norms, standards and estimates.

The main objective of the audit is to check the financial and economic activities of the organization.

The object of the audit is the financial and economic activities of an economic entity.

The subject of the study (subject of the audit) includes accounting and reporting data generated by the enterprise accounting system.

The subject of the audit should also include the error contained in the accounting and reporting documents of the audited enterprise.

The main method of audit is system analysis and a systematic approach to studying the subject of research. The method is implemented through specific techniques and procedures depending on the purpose and objectives of the audit.

The preparation of an audit program and its implementation must be preceded by a preparatory period, during which the audit participants are required to study the necessary legislative and other regulatory legal acts, reporting and statistical data, and other available materials characterizing the financial and economic activities of the organization being audited. The availability and completeness of the submitted materials of the audited organization are determined, and authentic documents that comply with norms and standards are accepted for audit (verification).

Conducting an audit at an enterprise is a sequential process that begins with preparation for the conduct and ends with verification of the elimination of violations and shortcomings identified during the previous audit.

Audit work consists of the following stages:

preparation for the audit;

conducting an audit in accordance with the program;

preparation and registration of audit results;

implementation of audit materials;

control over the implementation of decisions based on the results of the audit.

If necessary, audits are carried out according to decisions of preliminary investigation bodies or court rulings. The specific list of issues to be verified in these cases is agreed upon with the body that appointed the audit.

The audit materials consist of an audit report and properly executed annexes to it, which are referenced in the audit report (documents, copies of documents, summary certificates, explanations of officials and financially responsible persons, etc.). The audit materials are submitted to the head of the audit body no later than 3 working days after it is signed by the audited organization.

Based on the results of the audit, the head of the audit group prepares conclusions and makes recommendations or suggestions. Conclusions should be based on the facts identified during the audit and specified in the audit report, and recommendations should follow from these conclusions. The findings reveal the causes and consequences of violations and abuses.

Based on the results of the audit, based on the conclusions and proposals given in the audit report, the head of the control and audit body sends a proposal to the head of the audited organization to take measures to suppress the identified violations, compensate for the damage caused to the state and bring the perpetrators to justice.

The head of the control and audit body, based on the submitted audit materials, within a period of no more than 10 calendar days, determines the procedure for implementing the audit materials.

The control and audit body ensures control over the progress of implementation of audit materials and, if necessary, takes other measures provided for by the legislation of the Russian Federation to eliminate identified violations and compensate for damage caused.

Bibliography

1. Belov N.G. Control and audit. Textbook. - 4th ed., revised. and additional // N.G. Belov. - M: Finance and Statistics, 2007. - 592 p.

2. Brovkina N.D. Control and audit // N.D. Brovkina. - M.: INFRA-M, 2007. - 346 p.

3. Volkov A.G. Control and audit Textbook M.,: MESI, 2006.

4. Marenkov N.L. Control and audit. M.: Economic and Financial Institute. Phoenix, 2004.

5. Rodionov V.M., Shleinikov V.I. Financial control. - M.: IPK FKB-PRESS, 2002.

6. Rumyantsev A.V. Financial control: a course of lectures // A.V. Rumyantsev. - M.: Business and Service, 2006. - 250 p.

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The results of the audit are documented in an audit report, which has continuous page numbering.

The act does not allow blots, erasures and other corrections, as well as printed and capital letters at the same time.

The audit report consists of introductory, descriptive and final parts.

The introductory part should contain:

1. date and place of drawing up the act

2. the basis for the audit (number and date of the certificate, an indication of the planned nature of the audit or a link to the task)

3. position, full names of members of the audit team

4. name of the revision topic

5. period under review and timing of the audit

6. information about the audited organization:

Full name and details of the organization, TIN, statistical codes

Departmental affiliation and name of the parent organization

Information about the founders

Main goals and activities of the organization

Licenses the organization has to carry out certain types of activities

List and details of all accounts in credit institutions, including deposit accounts, as well as personal accounts opened with OFK

Information about previous audits and inspections, about the elimination of violations and shortcomings identified by them (who carried out them and when).

After the introductory part, before the descriptive part, an entry is made: “The audit established.”

The descriptive part of the act must consist of sections in order according to the issues provided for in the audit program. A description of the work performed and any violations identified for each issue is provided.

The final part of the report should contain summarized information about the results of the audit, incl. identified violations, grouped by type, indicating for each type of financial violation the total amount for which they were identified. The amounts of identified misuse of funds are indicated by codes for the classification of budget expenditures of the Russian Federation.

The scope of the act is not limited. Schemes, tables, interim calculations, documents and copies of documents, summary certificates, explanations of officials and MOLs are grouped, numbered and attached as an appendix to the act.

Acts of verification of individual audit issues of each member of the audit team are an integral part of the consolidated act and are drawn up as appendices to it.

Members of the audit group, if necessary, 2-3 days before the end of the audit period, provide the head of the audit group with audit reports of individual issues signed in the established manner for generalization and inclusion in the consolidated act.

The completed consolidated act is signed by the head of the audit team, and, if necessary, by members of the audit team (signatures are located on the left side of the sheet) and by the head and chief accountant of the audited organization (on the right side of the sheet).

In the audit report, inspectors must observe objectivity, validity, clarity, accessibility and systematic presentation.

The results are set out in the act on the basis of verifiable data and facts, confirmed by available documents, the results of counter checks and actual control procedures and other audit actions, the conclusions of specialists and experts, explanations of officials and MOLs.

Members of the audit team are responsible for the completeness and quality of fulfillment of tasks provided for by the audit, the reliability of the data and facts stated in the report in accordance with current legislation.

The description of violations identified during the audit must contain the following mandatory information:

What points of legislation and regulations have been violated?

By whom, for what period, when and what were the violations?

The extent of documented violations.

It is not allowed to include in the act various kinds of conclusions, assumptions and data unsupported by documents.

The act should not provide a legal, moral and ethical assessment of the actions of officials and MOLs of the organization being inspected; it cannot qualify their actions, intentions and goals. The use of terminology that could be interpreted as blaming individuals who committed violations is not permitted.

Explanatory notes are taken from employees of the inspected organization based on established facts of violations, which are written in their own hand to the inspection body.

If, during an audit, misuse of budget funds is established, the head of the audit team submits to the inspection body an extract from the draft audit report regarding the description of the misuse of funds.

After approval of the extract, one copy is included in the audit report. When describing the facts of misuse of budget funds, the audit report must necessarily contain the codes of the budget classification according to which expenditures were financed from the budget, conclusions about the misuse of budget funds by items of budget classification, the amount of misuse of funds, and references to violated regulations.

In cases where identified violations may be hidden or it is necessary to take urgent measures to eliminate them, during the audit a separate interim report is drawn up and explanations are requested from those responsible. The interim act is signed by a member of the audit team responsible for checking a specific issue of the MOL program.

Based on the results of the inspection specified in the interim act, the head of the audit team draws up a report addressed to the head of the inspection body indicating the measures taken and proposals to eliminate the identified violations and sends it within 3 days. The facts stated in the interim act are included in the final act.

No changes may be made to the audit report after it has been signed by auditors and officials of the audited organization.

At the request of the head or chief accountant of the audited organization, in agreement with the head of the audit team, a period of up to 5 working days must be established for familiarization with the audit report. The act is drawn up and signed in 2 copies if this is a planned audit and 3rd if on instructions from law enforcement agencies.

One copy of the act is signed by the head of the audit team and handed over to the head of the audited organization for review and signature, indicating the date of receipt. If there are objections or comments to the act, the officials of the audited organization signing it make a reservation about this before their signature and at the same time submit a written objection or comments to the head of the audit group, which are attached to the audit materials and are their integral part.

The head of the audit team is obliged to check the validity of the objections and give a written opinion on them within 30 days. Objections and conclusions are attached to the final act.

If officials of the audited organization refuse to sign or receive an audit report, the head of the audit team makes a record of this at the end of the report. In this case, the act is sent to the audited organization by registered mail indicating the date of receipt.

The act with attachments is submitted to the inspection body within five days.

Implementation of audit (verification) materials. Monitoring the implementation of decisions made on the basis of audit materials, the procedure for registration and transfer of audit (inspection) materials to law enforcement agencies

Based on the results of the inspection, the head of the supervisory body takes measures provided for by the BC RF, the Code of Administrative Offenses, the regulations on the supervisory body, and the Criminal Code of the Russian Federation.

The inspection body receives an act with attachments and its employees prepare a report on the results of the audit addressed to the head of the inspection body within 15 days.

The report summarizes information about the audited organization, the factual and documentary research conducted, the main types and amounts of violations identified, including proposals for informing law enforcement agencies and prosecutors about violations in the economic sphere.

Based on the report, the head of the inspection body determines the procedure for implementing the audit materials within 10 days. INSTRUCTIONS are issued that are mandatory for execution by officials of the inspected organization to eliminate identified violations.

The Order states:

Full name of the head of the audited organization

Name of company

The facts of identified violations are listed, indicating the content of the violation, the amount of the violation, legal acts, the provisions of which were violated, and documents confirming the violations.

Methods (proposals) to eliminate identified violations

Time frame for taking measures to eliminate identified violations

Deadlines for notifying the official who issued the order to take measures to eliminate violations.

In cases where measures can be taken by a superior organization in relation to the audited organization, the Instructions are sent to it.

Also, based on the results of the audit, the head of the inspection body sends a mandatory submission on improper budget execution to the audited organization for consideration. It specifies proposals for taking measures to prevent the commission of these violations in the future.

For failure to comply with the requirements of the Instructions and Submissions, administrative liability is provided for in Art. 19.5 of the Administrative Code: administrative fine for officials from 1 to 2 thousand rubles. or disqualification for up to 3 years, for legal entities from 10 to 20 thousand rubles.

If misuse of budgetary funds and funds of state extra-budgetary funds is detected, Protocols on Administrative Offenses are drawn up in the manner established by Article 28.1-28.9 of the Code of Administrative Offences, and cases of administrative offense are considered in the manner established by Art. 29.1-19.13 Code of Administrative Offences.

If, during a scheduled audit, the supervisory authority reveals significant violations and abuses, it transfers the audit materials to law enforcement agencies.

In this case, the transferred materials must contain:

A written message signed by the head of the inspection body, which briefly outlines the essence of the identified violations of law

The original audit report, duly executed and signed with attachments thereto

Explanations and objections of officials regarding the audit (inspection) report

Written conclusion of the inspectors if there are objections.

The law enforcement agency, having received the audit materials, reviews them within the established time frame, carries out the necessary actions provided for by the Code of Criminal Procedure, and informs the inspection body about this. Materials that, in the opinion of law enforcement agencies, do not contain grounds for taking measures must be returned to the supervisory authority within ten days after an appropriate decision based on the results of their consideration.



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