Accounting analysis and audit

Method of operating costs internal control

Economic Annals-XXI

Economic Annals-XXI: Volume 126, Issue 1-2(2), Pages: 52-55

Citation information:
Yurchenko, O. (2013). Method of operating costs internal control. Economic Annals-XXI, 1-2(2), 52-55. https://ea21journal.world/index.php/ea-v126-15/

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Oleksandr Yurchenko
PhD Student,
National Academy of Statistics, Accounting and Auditing, Kyiv, Ukraine
Yurchenko@mail.ru

Method of operating costs internal control

Abstract. In the article the method of operating costs internal control is represented, it highlights features of the techniques of documentary control costs application when checking operations. The basic stages of operating costs internal control are examined, the test sequence of expenditure on research and development are conducted, and the proposed internal auditor working papers that show the results of the audit are worked out.

Keywords: Internal Control; Costs of Operations; Methods of Internal Control

JEL Classification: M40; M41; M49

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Received 12.01.2013

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