FEATURES OF THE ORGANIZATION OF THE AUDIT OF SETTLEMENTS WITH RESPONSIBLE PERSONS AT THE ENTERPRISE

The article is devoted to improving the methodology of auditing settlements with accountable persons at the enterprise in order to increase the effectiveness of their control. In today's society, there is a need for reliable and reliable information. A method that can provide confidence in the reliability of financial statements to its users is an audit. It is a tool that diagnoses the company's work and confirms legality, obtaining sufficient confidence in the reliability and impartiality of financial reporting for users, and contributes to the correct management decisions, as well as increasing the trust of partners and forming a positive image of the company. Modern business entities need to develop effective mechanisms for managing financial and economic activities. At the same time, issues of legality, reliability, expediency and correctness of settlements with accountable persons at the enterprise are of great importance. As the practice of auditing activities of settlements with accountable persons shows, there are risks of errors, fraud, and abuse at the enterprise. It is known that money is the object of a threat to the economic security of the enterprise, therefore, the enterprise must carry out constant control over money and its use. The audit of settlements with accountable persons allows to control the economic activity of the enterprise, to identify errors in accounting and to correct them. The research materials are: information provision of accounting, taxation, audit; scientific studies of Ukrainian scientists in the field of auditing settlements with accountable persons. Scientific methods were used in the research process: theoretical generalization and grouping; analysis and synthesis; graphic, logical generalization of results. The authors of the article proposed the audit program of settlements with accountable persons, in contrast to existing programs, which differs in that it determines the strategy of auditing settlements with accountable persons, in which audit procedures are reflected in a logical sequence, the given criteria for the quality of audit procedures allow to evaluate audit procedures, audit sources allow to obtain and document sufficient and acceptable audit evidence to express an independent audit opinion. The improved methodology of auditing settlements with accountable persons will allow to carry out an effective audit, analyze the results of the inspection, draw up final documents, diagnose the facts of errors and abuses and warn them, express an independent opinion by the auditor about the completeness and reliability of the display of information about settlements with accountable persons.