Rewizja finansowa i kontrola wewnętrzna w zarządzaniu przedsiębiorstwem
Treść / Zawartość
The Act of Checking the Finances and the Inherent Control in Management of a Firm
Omówiono istotę i znaczenie rewizji finansowej oraz rolę kontroli wewnętrznej w zarządzaniu przedsiębiorstwem.
The act of checking the finances is usually conducted once a year in order to detect any irregurality or misuse of funds. The verification of the annual report heads towards the conformity between the real state and the compulsory state. The point of doing the annual financial report, consisting of the balance, profit-and-loss account, additional information, and the cash flow is to enable the auditor to express his opinion about the conformity of annual report with the plan of the activities in the firm. The act of checking the annual report by the auditor aims at the correctness of the firm inherent control. That control is a process, in which the management board, the firm concerned is at the state of functioning correctly and bringing profits in accordance with the law and other rules. The process of the very control also checks the correctness of the annual report. The auditor's interest is put on documentation of the ways of payment, the biggest necessary amount of money that may be kept in a firm to be up-to-date with its matters and how the money is protected. The auditor will check how often the stocktaking is carried out, its correctness and also if the banks involved confirm the amount of money and all the firm has according to current accounts. The inherent control of the firm has three sections: the introductory one (before the production stage), the current one (in the state of the process itself), and the next stage (the state after the process and the documents reflecting all the actions that have taken place). The act of controlling the firm is complex, but necessary in the correctness of management in any firm.(original abstract)