On the methodology of internal audit of enterprises' costs and its improvement

UDC 657.6

Authors

Turgunbaeva A. K.,
applicant, Kyzylkiy branch, Kyrgyz State Technical University named after I. Razzakov, Batken, Kyrgyz Republic
Ashymova A. S.,
Applicant, K. Sh. Toktomamatov International University, Jalal-Abad, Kyrgyz Republic

Abstract

The article includes the results of a study on the issues of the methodology of internal audit of enterprises ' costs and its improvement in the conditions of market reforms. The transition of our country to a market economy makes it necessary to increase the level of management, improve the organization of production, exercise the strictest control over the effective use of material, labor and financial resources, increase the output of high-quality products at low costs. The organization, functions and methods of internal audit are determined by the enterprise itself, namely its management and owners, depending on the content and specifics of the enterprise's activities, as well as the volume of indicators of the financial and economic activity of the enterprise.

Keywords

audit, internal control, analysis, accounting, efficiency, methodology, methods, costs, enterprise, material resources, organization, functions, financial resources.