Issue: № 10, 2022
Doi: https://doi.org/10.37634/efp.2022.10.8
The paper examines the essence of «internal control», defines the objects, tasks and functions of control of accrued wages. It was established that the main purpose of the inspection is an objective assessment of the current state of payroll, identification of factors affecting the financial results of the enterprise. It was determined that the internal control process consists of several stages, namely: planning, checking and evaluating information, summarizing the results of the check, monitoring the implementation of measures, proposals to prevent errors in the future. During the inspection, the auditors draw up working documentation in accordance with their practical experience, and the reason for this is the absence of standard forms of working documents. Internal control is a component of the management of the company's activities, so it is necessary to pay attention to improving the functioning of control. When organizing the internal control system at the enterprise, it is necessary to follow a systematic approach that ensures its maximum efficiency and subsequently determines the rationality of control activities. In the conditions of the market reform of the economy of Ukraine, the regulatory changes quite often database on issues of labor resources and their payroll accounting fees, so you need to constantly monitor them changes and pay attention to their checks. It is important to use only relevant legislative acts and current regulations. Managers and specialists of structural divisions of enterprises sometimes control activities in a scattered, unplanned and unsystematic manner. In order to eliminate these shortcomings, it is necessary to draw up plans for current control at enterprises in order to systematically control economic operations and processes during each month. It is very important for them to provide thematic checks on the implementation of the decisions made and other issues. To increase the effectiveness of control, it is necessary not only to ensure its timeliness, but also the completeness of all operations and processes, as well as to develop internal control standards.
Keywords : accounting, control, wages, labor productivity, management, internal control, inspection, payroll
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