STAGES OF AUDIT OPERATIONS OF PLEDGE: ORGANIZATIONAL AND METHODICAL APPROACHES

The author's approach to stages of the audit inspection of pledge operations is offered; the control procedures for each audit stage are identified and characterized in the article. Under further studies, the proposals presented in the article allow to develop the complex methodology for the audit of pledge operations promoting increase of effective management of accounts payable on loans and the credits of depositor for prevention of loss of the pledge subject. This methodology also promotes of managerial effectiveness of receivables of the mortgagee for optimization of enterprise money turnover and ensuring its solvency.