Organization of internal audit of income from the basic activity of trade enterprises

• Main Authors: Anatolii Lysetskyi, Galina Chaban
• Format: Article
• Language: English
• Published: Hryhorii Skovoroda University in Pereiaslav 2018-02-01
• Series: Економічний вісник університету
• Subjects: internal audit; efficiency; profitability; audit evidence
• Online Access: https://economic-bulletin.com/index.php/journal/article/view/103

Subject of work: theoretical and methodological provisions for the implementation of internal audit of income from the main activities of trade enterprises. Aim: to open the essence and content of the domestic income of the enterprises of trade. Methodology: the research is based on the theory of scientific knowledge, the systematic approach to the problems considered, the study of their interconnection and development. Results of work: the essence and content of the internal audit of the effectiveness of the main activities of enterprises of trade are disclosed. Field of application: the results of this study can be used in the activities of enterprises of trade, audit firms and state institutions of Ukraine, in the educational process in the teaching of accounting disciplines. Conclusions: Internal audit of income from the main activity of the enterprise can be defined as the process of forming a professional independent judgment regarding the efficiency, efficiency, efficiency and technological efficiency of operational activities.