Audit of money cash operations

Actuality and essence of audit of cash funds, generalized sources of information and consistency of audit of funds are proved. Theoretical aspects of external and internal audit of cash are investigated. The main issues are considered, and recommendations for improving the audit of cash are developed. The concept of internal audit, its objects, functions, methods of carrying out and necessity of introduction at the enterprises is considered, the deficiencies of development of internal audit in Ukraine are presented and suggestions on their elimination are presented. The specific problems of the organization of audit of cash funds, as well as ways of solving the above-mentioned problems are revealed. When conducting an audit, all this allows for an audit to be carried out more efficiently and speedily and reduces the auditor's risk.