Organizational and methodical support for internal audit of calculations with the personnel on payment at enterprise
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 6, Issue
Abstract
Introduction. An internal audit of payroll calculations is one of the most important and complex areas of audit work, since it directly affects the economic interests of enterprise employees and users of the financial statements of the audited entity. It is rightly considered that this site has an increased control risk. This is precisely what the need for organization of an effective internal audit of the company's payroll calculations is required to enable timely detection of deviations and prevention of violations in this area of accounting. The economic literature proposes a different sequence of internal audit of payroll calculations with the corresponding methodology. In spite of the fact that scientists are working on the changes, labor and tax changes make for a further study of the organization and methods of calculating wages. Purpose. The purpose of the work is to analyze the consistency of the audit of payroll calculations, methods, areas of audit and the development of proposals for determining the stages of the audit of payroll calculations at the enterprise. Results. The article is devoted to the study of the sequence of internal audit of settlements with employees on remuneration. The article suggests the stages of internal audit of payroll calculations and their sequence. The methodological and organizational directions of the audit of payroll calculations are summarized and systematized. Criteria for the reliability of audit evidence during the audit of labor efficiency are proposed. Outlined the main directions of research in the internal audit of calculations with employees on wages. Conclusion. Using the proposed sequence of organization of internal audit of payment calculations, from our point of view, will improve its quality and reduce the complexity of its planning and conduct. In the course of work on the main stage, it is proposed to distinguish three areas: audit of the use of labor resources (personnel audit); Audit of the wage fund (audit of payments with employees on wages) and audit of labor productivity. As a result of the audit of labor efficiency, reserves will be identified to improve the efficiency and profitability of the enterprise. The evaluation of labor efficiency, firstly, gives the company a clear picture of the degree of staff compliance with the positions, and secondly, thus, determines the effectiveness of the employee's work and his level of professionalism and competence in the performance of assigned functions. From the presented results and definitions, the prospects of further research into the problem of formalizing the system of indicators and their integral system are naturally determined. They are going to go in the direction of determining their effectiveness on the basis of the audit of payment calculations.
Authors and Affiliations
Mykhailo Anatoliiovych Shum, Alina Oleksandrivna Semenets, Serhii Viktorovych Verkhovod
Keywords
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