FEATURES OF DOMESTIC AUDIT OF CALCULATIONS WITH BUYERS AND CUSTOMERS OF MODERN ENTERPRISE

At the present stage of economic development, much attention is paid to the partnership relations of the enterprise, which, in turn, arise with buyers and customers. Accounting for settlements with contractors is of great importance for any enterprise that is actively working in a market economy, since each enterprise that conducts financial and economic activities in the course of its operation carries out settlements with buyers for the products purchased by them, with customers-for the work performed and services rendered. However, in an unstable market economy, the risk of non-payment or late payment of bills increases, and this leads to the appearance of receivables. Part of this debt in the process of financial and economic activity is inevitable and should be within acceptable values. In the current conditions, no enterprise can exist without customers, because they are a source of profit and prosperity of any enterprise. But, for example, the existing doubtful accounts receivable indicates violations of financial and payment discipline by customers, which requires the immediate adoption of appropriate measures to eliminate certain negative consequences. Timely adoption of these measures is possible only in the implementation of systematic control by the enterprise. So, the correct organization of settlement relations leads to the improvement of economic relations, improvement of contractual and settlement discipline, as the fulfillment of obligations on the timeliness of settlements, depends on the future of contractual relations between the parties. Control over the state of settlements leads to a reduction in accounts receivable, acceleration of turnover of working capital, which affects the financial condition of the enterprise. In this article some modern features of internal audit of calculations with buyers and customers of the domestic enterprise are stated, the main problem questions of theoretical and practical character are covered. This determines the relevance of the development of the question of the existence and improvement of the internal audit function of settlements with buyers and customers in a modern enterprise.