Keywords
efficiency audit
efficiency of use of current assets
audit of the process of providing tangible assets
stages of internal audit of current assets
internal audit report
How to Cite
Abstract
The financial condition of an enterprise is judged by the state of its current assets: by their volume and the share of its own funds in them; by the dynamics of development and structure. The stability of the company's financial position largely depends on the expediency and correctness of investing financial resources in assets. Disproportions lead either to a shortage or to an excess of cash in circulation and negatively affect the movement of inventory, the efficiency of the use of material resources. The immobilization of current assets, their deadening in reserves and costs disproportionately large compared to the real need of the enterprise, is always accompanied by financial losses for the enterprise through the replacement of immobilized amounts with other borrowed or borrowed funds, through the payment of fines, penalties, penalties, through lost profits, etc. In this regard, the relevance of the audit of the reliability and efficiency of the use of current assets is beyond doubt.
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