Currently, issues of organizing and implementing internal control. So, in Art. 19 "Internal control" Federal Law dated December 6, 2011 No. 402-FZ “On Accounting” states that:

An economic entity is obliged to organize and exercise internal control over the facts of economic life.

An economic entity whose accounting (financial) statements are subject to mandatory audit is obliged to organize and implement internal control accounting and preparation of accounting (financial) statements (except for cases where its manager has assumed the responsibility for maintaining accounting records).

We also note a list of cases mandatory audit, since the Federal Law of December 30, 2008 No. 307-FZ “On Auditing Activities” emphasizes that these organizations are obliged to carry out control of accounting and reporting. Cases of mandatory audit are noted, first of all, in Art. 5 307-FZ, according to which mandatory audit is carried out in the following cases:

• if the organization has the organizational and legal form of an open joint stock company;
• if the organization’s securities are admitted to circulation at organized trading;
• if the organization is a credit institution, bureau credit histories, professional market participant valuable papers, insurance organization, clearing organization, mutual insurance company, trade organizer, non-state pension or other fund, joint-stock investment fund, management company joint-stock investment fund, mutual investment fund or non-state pension fund (except for state off-budget funds);
• if the volume of revenue from the sale of products (sale of goods, performance of work, provision of services) of an organization (with the exception of government bodies, local governments, state and municipal institutions, state and municipal unitary enterprises, agricultural cooperatives, unions of these cooperatives) for the previous reporting year exceeds four hundred million rubles or the amount of assets balance sheet at the end of the previous reporting year exceeds sixty million rubles;
• if an organization (with the exception of a government body, local government body, state extra-budgetary fund, as well as state and municipal institutions) submits and/or publishes summary (consolidated) accounting (financial) statements;
• in other cases established by federal laws.

Therefore, these organizations are obliged to carry out internal control of accounting and reporting.

It is also necessary for an economic entity to carry out internal control over the effectiveness of long-term decisions, the basis of which is the calculation and assessment of static and dynamic indicators. At the same time, the most relevant are methods that take into account the time value of money - dynamic (discounted) methods (Table 1).

Table 1. Static and dynamic methods for evaluating investment projects

Internal control of achieving operational and financial indicators

To organize internal control of achieving operational and financial indicators it is necessary to compare with the planned indicators of the organization’s budget in terms of operational and financial budgets(Fig. 4).

Figure 4. Budget system for internal control of achievement of indicators

The analysis must be carried out using the comparison methods listed above, as well as the methods of factor analysis by searching for the reasons for the identified deviations from the planned indicators.

Internal control of accounting and reporting

The general sequence of internal control of accounting and reporting, in the author’s opinion, “technically” and methodologically does not differ from the principles of implementation external control and can be represented by the sequence shown in Figure 5.

Figure 5. Internal control of accounting and reporting

As when conducting an external audit, when carrying out internal control, the audit must be carefully planned, creating an array of information to be verified (carrying out a continuous audit is not economically feasible). For different purposes, it is necessary to formulate a maximum permissible error value for different groups of users in the form of materiality.

When performing an audit, it is necessary to test internal controls and substantive procedures in relation to each premise of the statement. financial statements.

The generation of reports (composition, structure, frequency of submission) must be regulated by the internal documents of the economic entity. We will dwell in more detail on the formation of control procedures when describing the elements of the internal control system.

Internal control of compliance with legislation

Internal control of compliance with legislation, which consists in monitoring compliance with regulations, cannot be considered separately from control of the accounting of an economic entity, since almost all business transactions are reflected in it.

Therefore, when implementing this area of ​​control, it is necessary to check whether the organization complies with the four-level system of accounting and reporting of an economic entity, laws, codes, PBUs, chart of accounts, guidelines, clarifications, local regulations.

Bibliography:

1. Federal Law of December 6, 2011 No. 402-FZ “On Accounting”.
2. Federal Law of December 30, 2008 No. 307-FZ “On Auditing Activities”.
3. Federal Law of 07.08.2001 No. 115-FZ “On combating the legalization (laundering) of proceeds from crime and the financing of terrorism.”
4. Decree of the Government of the Russian Federation of June 30, 2012 No. 667 “On approval of requirements for internal control rules developed by organizations carrying out transactions with funds or other property (except for credit institutions), and individual entrepreneurs, and on the recognition of certain acts of the Government as invalid Russian Federation».
5. Information from the Ministry of Finance of Russia No. PZ-10/2012 “On the entry into force on January 1, 2013 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting.”
6. Information of the Ministry of Finance of Russia No. PZ-11/2013 “Organization and implementation by an economic entity of internal control of the facts of economic life, accounting and preparation of accounting (financial) statements.”
7. Letter of the Federal Tax Service of Russia dated July 16, 2013 No. AS-4-2/12705 “On recommendations for conducting desk tax audits.”
8. FPSAD No. 8 “Understanding the activities of the audited entity, the environment in which it is carried out, and assessing the risks of material misstatement of the audited financial (accounting) statements.”
9. FPSAD No. 11 “Applicability of the going concern assumption of the audited entity.”
10. FPSAD No. 20 “Analytical procedures”.
11. FSAD 5/2010 “Responsibilities of the auditor to address fraud during the audit.”
12. Bakhrushina M.A. Management accounting. Textbook for university students studying economic specialties. 8th ed., rev. M.: Omega-L, 2010.
13. Egorova I.S. Features of the formation of professional language in auditing activities / I. Egorova // Audit statements. 2014. No. 4.
14. Egorova I.S. Application of CVP analysis to assess the continuity of activities of the audited entity // International accounting. 2014. No. 12.

"Audit and audit of financial economic activity state (municipal) institutions", 2013, N 9

In accordance with the provisions of Art. 19 of the Accounting Law<1> economic entity is obliged to organize and carry out internal control of the ongoing facts of economic life. Economic entities also include state (municipal) institutions. The fulfillment of this responsibility raises many questions among heads of institutions and chief accountants. In particular, who will carry out internal control activities if there is no “auditor” position in the staffing table? Is it necessary to develop a regulation on internal financial control and, if so, what information should it reflect? We will discuss in the article how to organize internal control activities using the financial and economic department’s own resources (accounting) and what to pay attention to when checking.

<1>Federal Law of December 6, 2011 N 402-FZ “On Accounting”.

Assigning the responsibility for organizing control activities to an employee of the institution

Most often, the staff of state (municipal) institutions is small, which does not allow having not only a control and audit department, but also an auditor due to the lack of such a staff unit. At the same time, institutions are required to carry out internal control measures. What should I do?

The job responsibilities of the chief accountant in accordance with the Qualification Directory of Positions of Managers, Specialists and Other Employees, approved by Resolution of the Ministry of Labor of Russia dated August 21, 1998 N 37, include:

• management of work on organizing an internal control system for the correctness of registration business transactions, compliance with document flow procedures, processing technology accounting information and its protection from unauthorized access;
• organization of work on maintaining accounting registers based on the use of modern information technologies, progressive forms and methods of accounting and control, execution of cost estimates, accounting of property, liabilities, fixed assets, inventories, Money, financial, settlement and credit operations, production and distribution costs, sales of products, performance of work (services), financial results activities of the organization;
• ensuring control over compliance with the procedure for preparing primary accounting documents;
• providing methodological assistance to heads of departments and other employees of the organization on issues of accounting, control, reporting and analysis of business activities.

Thus, already by virtue of their job responsibilities Chief Accountant endowed control functions Therefore, the functions of organizing and conducting internal control can be performed by the chief accountant or another employee of the financial and economic department, for example, the deputy chief accountant (inspector).

To carry out internal control measures in an institution, a regulation on internal control is developed, and by order of the head of the institution, persons (persons) who are responsible for carrying out internal control measures are appointed.

Checking primary documentation

The data of the primary (consolidated) accounting documents verified and accepted for accounting are systematized in chronological order (by dates of transactions) and (or) grouped into the corresponding accounting accounts in a cumulative manner with reflection in the following accounting registers (clause 11 of Instruction No. 157n<2>):

• journal of transactions on the "Cash" account;
• journal of transactions with non-cash funds;
• journal of settlement transactions with accountable persons;
• journal of settlements with suppliers and contractors;
• log of transactions with debtors for income;
• journal of wage settlement transactions;
• the journal of disposal and transfer transactions is not financial assets;
• journal for other transactions;
• Validation Journal;
• main book;
• other registers provided for by Instruction No. 157n.

<2>Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n "On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application ".

The transaction log form requires the signature of the chief accountant. Thus, periodically, most often at the end of each month, accounting employees must submit transaction logs with primary accounting documents filed to them for signature by the chief accountant.

Checking transaction logs and primary documents to them is an element of internal control. As we have already said, the audit can be carried out either by the chief accountant himself or by another person appointed by order of the head of the institution.

Of course, a complete check of transaction logs and primary documents for them is not always possible, so the inspector can conduct spot check, namely:

• view the correspondence of accounts and the contents of the transaction (if necessary, you can pay attention to filling out other columns of the transaction log);
• check whether the primary documents are selected in chronological order;
• find out whether the form of the primary documents attached to the transaction log corresponds to those that should be used when reflecting these transactions in accordance with the law;
• check that the primary documents are filled out correctly and that all required signatures are present;
• check the indicators reflected in the transaction logs with the indicators contained in the general ledger of form 0504072;
• check other indicators.

In addition, the inspector needs to pay attention to the following points.

Journal of transactions with non-cash funds. When checking the journal, the chief accountant (inspector) looks at the account statement and payment orders attached to the journal, pays attention to the compliance of the payment purpose with the Instructions on the procedure for application budget classification <3>.

<3>Order of the Ministry of Finance of Russia dated December 21, 2012 N 171n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation for 2013 and for the planning period of 2014 and 2015.”

It should be noted that as a result of amendments to the Budget Code of the Russian Federation by Federal Law dated July 23, 2013 N 252-FZ “On Amendments to the Budget Code of the Russian Federation and certain legislative acts Russian Federation" concept "misuse budget funds"applies to actions carried out by budgetary and autonomous institutions with subsidies.

So, from the provisions of the new art. 306.4 of the Budget Code of the Russian Federation it follows that the direction of budget funds is recognized as inappropriate use of budget funds budget system RF and payment monetary obligations for purposes that do not fully or partially correspond to the goals defined by the law (decision) on the budget, the consolidated budget schedule, budget schedule, budget estimate, contract (agreement) or other document that is the legal basis for the provision of these funds.

The legal basis for receiving subsidies is the agreement on the provision of these funds. Based on this agreement, as well as guided by the state (municipal) assignment of the founder, the institution develops a plan of financial and economic activities, which is approved by the founder. When directing funds for purposes not specified in the agreement (in relation to subsidies for other purposes) on the provision of a subsidy, and when making payments not according to those articles of the KOSGU that are prescribed in the plan of financial and economic activities of the institution and comply with the Instructions on the procedure for applying budget classification, These actions can be qualified as misuse of budget funds.

Journal of transactions on the "Cash" account. When checking the journal, the inspector pays attention to the correct filling of incoming and outgoing cash orders. These documents reflect the movement of funds, and you should be extremely careful when filling them out, for example, check for the presence of all signatures on receipts and expenses cash orders. As established by paragraph 8 of Instruction No. 157n, documents that document the facts of economic life with funds are accepted for reflection in accounting if the document contains the signatures of the head of the accounting entity and the chief accountant or persons authorized by them.

Without the signature of the chief accountant or a person authorized by him, monetary and settlement documents, documents preparing financial investments, loan agreements, loan agreements are not accepted for execution and accounting, with the exception of documents signed by the head of a government body (state body), local government body, the design features of which are determined by the laws and (or) regulatory legal acts of the Russian Federation. The specified documents that do not contain the signature of the chief accountant or a person authorized by him, in cases of disagreement between the head of the accounting entity (the person authorized by him) and the chief accountant regarding the implementation of certain facts of economic life, are accepted for execution and reflected in accounting with a written order of the head of the accounting entity (the person authorized by him), who bears the responsibility provided for by the legislation of the Russian Federation.

Also, when checking, you need to pay attention to the indicator reflected in the column “Total cash balance in the cash register at the end of the day” cash book(f. 0504514). It should not be greater than the cash balance limit at the institution’s cash desk.

According to clause 1.4 of the Regulations on the procedure cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved by the Bank of Russia on October 12, 2011 N 373-P, a legal entity is obliged to keep cash in bank accounts in excess established limit balance of cash.

Accumulation legal entity cash in the cash register in excess of the established cash balance limit is allowed on payment days wages, scholarships, payments included in accordance with the methodology adopted for filling out federal state statistical observation forms, into the wage fund and social payments, including the day of receipt of cash from a bank account for the specified payments, as well as on weekends, non-working holidays in in the case of a legal entity, individual entrepreneur these days cash transactions.

In other cases, accumulation of cash in the cash register in excess of the established cash balance limit by a legal entity is not allowed.

As for filling out the cash book (f. 0504514), according to Order of the Ministry of Finance of Russia N 173n<4>it must be laced, numbered and sealed with a wax (mastic) seal, and the number of sheets in it must be certified by the signatures of the head of the institution and the chief accountant.

<4>Order of the Ministry of Finance of Russia dated December 15, 2010 N 173n “On approval of forms of primary accounting documents and accounting registers used by public authorities ( government agencies), local government bodies, management bodies of state extra-budgetary funds, state academies sciences, state (municipal) institutions and Guidelines on their use."

Journal of settlements with suppliers and contractors. The journal is accompanied by documents confirming receipt of goods, services, work results from suppliers and contractors. The primary documents confirming these transactions are invoices, delivery notes, and work completion certificates.

According to Art. 9 of the Law on Accounting, the forms of primary accounting documents are approved by the head of the economic entity upon the recommendation of the official charged with maintaining accounting records. Forms of primary accounting documents for organizations public sector are established in accordance with the budget legislation of the Russian Federation.

Thus, commercial organizations have the right not to use unified forms primary documents, including invoices, consignment notes, acts, and use independently developed forms of documents. At the same time, independently developed forms of primary accounting documents must contain the following mandatory details:

1. Title of the document;
2. date of document preparation;
3. name of the economic entity that compiled the document;
4. content of the fact of economic life;
5. the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;
6. the name of the position of the person (persons) who completed the transaction, operation and is responsible (responsible) for the correctness of its execution, or the name of the position of the person (persons) responsible for the accuracy of the execution of the event;
7. signatures of the persons provided for in clause 6, indicating their surnames and initials or other details necessary to identify these persons.

If at least one is missing mandatory details the document will not be recognized as primary.

Inventory

Inventory is also one of the elements of internal control. Inventory is a periodic check of the presence of valuables listed on the balance sheet of an institution, their safety and correctness of storage, obligations and rights to receive funds, as well as warehousing and compliance of accounting data with the actual state. Inventory allows you to control the safety material assets, identify and eliminate possible mistakes in the accounting and work of financially responsible persons, determine the amount of natural loss and clarify accounting data on the balances of material and other assets.

According to paragraph 6 of Instruction No. 157n, state (municipal) institutions, in order to organize accounting, guided by the legislation of the Russian Federation on accounting, regulations of bodies regulating accounting, called the Instruction, formulate accounting policies based on the characteristics of their structure, industry and other characteristics of their activities institutions and the powers they exercise in accordance with the legislation of the Russian Federation. The accounting policy approves the procedure for conducting an inventory of property and liabilities.

Paragraph 20 of Instruction No. 157n establishes that the inventory of property, financial assets and liabilities is carried out by the accounting entity in the manner prescribed by regulatory legal acts adopted by the Ministry of Finance in accordance with the legislation of the Russian Federation. Similar provisions are contained in Art. 11 of the Accounting Law.

Based on the above, institutions in their accounting policies determine the procedure for conducting an inventory, guided by the Methodological Instructions for Inventorying Property and financial obligations, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 N 49.

Clause 1.5 of the Methodological Instructions names cases when carrying out an inventory of the cash register is mandatory:

• when transferring the organization’s property for rent, redemption, sale, as well as in cases provided for by law when transforming a state or municipal unitary enterprise;
• before drawing up the annual financial statements;
• when changing financially responsible persons (on the day of acceptance and transfer of cases);
• when establishing facts of theft, abuse, damage to valuables;
• when natural Disasters, fire, accidents or other emergencies caused by extreme conditions;
• during the liquidation (reorganization) of an organization before drawing up a liquidation (separation) balance sheet and in other cases provided for by the legislation of the Russian Federation or regulations of the Ministry of Finance.

The accounting policy may establish other cases and timing of cash inventory. In particular, the accounting policy may stipulate that the cash register inventory is carried out as part of internal control measures by decision of the person responsible for conducting control activities.

For example, the chief accountant of the institution is vested with the functions of implementing internal control. The institution has a canteen. The canteen manager submits a monthly report on the use of food to the accounting department. When checking the report, it turns out:

• the cost of food products and their quantity do not correspond to accounting data;
• the “Total” amount indicated in the report does not correspond to the line-by-line summation of all positions given in the report.

Having received such a report, the inspector may doubt the correct organization of storage, distribution and use of food in the canteen and require an inventory of the cash register.

It should be noted that when conducting an inventory, discrepancies may be identified between accounting data and the actual availability of non-financial assets, settlements, and cash. The reasons for the deviation of actual data from accounting data may be different.

1. Losses during storage and transportation, as well as changes in weight or quality due to exposure environment. For example, with high air humidity, the mass of food products such as flour or sugar will increase, and with low humidity, it will decrease, which is quite natural. Such changes in the quantity or quality of inventory items for natural reasons are allowed in the amounts determined by current legislation - the norms of natural loss.

Each type of food product has its own norms of natural loss, which should be followed when writing off shortages. These include, in particular:

• the procedure for approving norms of natural loss during storage and transportation of inventories, approved by Decree of the Government of the Russian Federation of November 12, 2002 N 814;
• Norms of natural loss of food products in the field of trade and public catering, approved by Order of the Ministry of Economic Development of Russia dated September 7, 2007 N 304.

The natural loss of inventory is understood as a loss (a decrease in the mass of a product while maintaining its quality within the requirements (standards) established by regulatory legal acts), which is a consequence of a natural change in the biological and (or) physico-chemical properties of goods.

When storing food products, the rate of natural loss is the permissible value of irretrievable losses (natural loss), which is determined during the storage of the product by comparing its weight with the weight of the product actually accepted for storage.

1. Inaccuracies in the receipt and release of inventory items, in particular incorrect weighing or measuring, accidental replacement of one variety with another, etc.
2. Accounting errors: typos, arithmetic errors, etc. Most often they are caused by the human factor.
3. Dishonesty of employees, whose activities are related to inventory items. As a result of the actions of such workers, miscalculation, shortchanges, theft, etc. occur. IN in this case it is necessary not only to make changes to the accounting data, but also to recover the amounts of shortfalls from the guilty parties.

M.Volchkova

Journal expert

"Audit and inspection

financial and economic activities

state (municipal)

The need to organize internal financial control is stipulated in Article 19 of the Federal Law of December 6, 2011 No. 402. Control concerns transactions related to the activities of the enterprise. The procedure for its implementation is specified in the accounting policy.

Purposes of control

Let's consider the goals of local financial control:

• Control over compliance with the law in the field of local budgeting and financial operations.
• Increased quality and accuracy of budget reports.
• Increasing the return on investment of federal budget funds.
• Improving the quality of preparation of documents related to accounting.
• Timely and accurate completion of financial statements.
• Ensuring the implementation of orders from company management.
• Execution of created business plans.
• Ensuring the safety of company property.

Internal control allows you to timely detect errors and correct them yourself. In the future, this will help the company avoid fines and sanctions.

Objectives and principles

Let's consider the main tasks of financial control:

• Analysis of compliance of transactions with documents and reporting.
• Analysis of compliance of activities with regulations and job descriptions.
• Analysis of compliance of activities with technological processes.
• Study of a local control system to discover elements that ensure its effectiveness.

Control is based on these principles:

• Legitimacy. Compliance of control activities with the laws of the country.
• Independence. Performers of control activities must be independent of the objects being inspected. Only in this case is objectivity of the results possible.
• Objectivity. During the control process, reliable data must be obtained. Therefore, activities must be based on factual information.
• Responsibility. All specialists involved in control activities must be responsible for their activities. This is the only way its quality can be ensured.
• Systematicity. Control must be comprehensive. In its process, all aspects of the company’s financial activities and existing relationships are analyzed.

Compliance with all these principles is mandatory.

Subject of inspection

During the control activities, these aspects are checked:

1. Compliance with laws.
2. Correct filling of documents.
3. Correct filling of accounting registers.
4. Preservation of the organization's assets.

Checks for errors in documents. Once detected, they are promptly corrected.

Features of the organization of internal control

The procedure for conducting internal control in mandatory is prescribed in the accounting policy of the enterprise. You can fix the order in the documents at the stage of creating a company. An alternative option is the publication of separate acts. The procedure for implementing control can be recorded in a separate order.

Control measures are carried out in various ways:

• Formation of a structural department or hiring an employee to the position of auditor. Employees carrying out control activities report to the head of the organization.
• Organization of a commission that will work on a regular basis.
• Assigning responsibilities for monitoring to representatives of already formed structural units.

The choice of a specific path is determined by the expected scale of work, the capabilities of organizations, the presence of structural divisions, and the availability of specialists.

Levels of internal control

Internal control is carried out at these levels:

• Employee level. The employee exercises control within the scope of his official powers.
• Structural department level. Responsibility for control is assigned to department employees and department heads.

The procedure for carrying out control is regulated by the regulations on the work of the control measures department. The work of the auditor will also be regulated by this provision. The document must be approved by order leader. The work of the structural unit is based on it.

IMPORTANT! If Internal Control is carried out by different employees and departments, responsibility is delimited on the basis of local acts and job descriptions.

Features of internal control

In the process of carrying out control activities, the following tools are used:

• General scientific methods: analysis, deduction, etc.
• Empirical methods: inventory, surveys, measurements.
• Specific tools: probability theory, etc.

Financial control can be entrusted to a special commission or third-party companies.

Types of internal control

Comprehensive control includes these forms of verification activities:

1. Preliminary control. Performed until the business transaction is completed. This tool provides the formation of a forecast regarding the outcome of the operation. It allows you to decide whether to take one step or another.
2. Current control. Includes analysis of measures to implement the budget, generation of financial statements, analysis of the efficiency of use of funds. The compliance of the company's expenses with its goals is checked.
3. Subsequent control. Carried out based on the results of completed business transactions. At the same time, accounting documentation is checked. The results of the inventory are monitored.

IMPORTANT! Current and preliminary control can be included in current activities employees. It makes sense to entrust subsequent control to an employee who specializes in control activities.

ATTENTION! It is advisable to carry out all types of control measures. For this purpose, departments, individual employees, and a special commission are involved in the work. However, this is only possible if the company has the appropriate resources.

Preliminary control

Preliminary control is needed to make a decision about the operation. It is dealt with by company managers, deputies, chief accountants, and representatives of the legal department. As part of preliminary control, the following activities are carried out:

• Checking the completion of financial planning papers.
• Approval and approval of documentation.
• Checking contracts.
• Examination of papers on the expenditure of company resources.

Preliminary control includes an analysis of the agreements’ compliance with the activity plan, checking all forms of reporting (budgetary, statistical, etc.) until the documents are signed.

Current control

Current control includes daily research into the expenditure of funds and filling out accounting documentation. Consists of activities such as:

• Analysis of expenditure documentation.
• Checking the amount of funds in the cash register.
• Control over the completeness of the posting of funds issued by a banking institution.
• Control over the debts of debtors and the debts of the company itself.
• Compliance check analytical accounting with synthetic accounting.
• Establishing the actual existence of company property.

Current monitoring is carried out regularly. It is carried out by representatives of accounting departments.

Subsequent control

It is carried out after the completion of a particular operation. Involves checking all related documents. Let's consider methods of subsequent control:

• Inventory.
• Audit of the cash register without prior preparation.
• Checking the ways in which funds are used.
• Analysis of available documents.

Follow-up control is the final stage of internal audit. It is advisable to entrust it to a special commission. Its composition is indicated in the appropriate provision. If required, the composition can be changed. In the future, control is carried out through scheduled and unscheduled inspections.

Accounting will be one of the most radically reformed areas in the next two years. Thus, on January 1, 2013, it came into force new law about accounting. In addition, starting this year, significant changes await PBU, and by 2016 the final transition to IFRS is planned.

In 2013, for the first time, the concept of internal control. A separate article is devoted to this type of activity. 19 of the new Federal Law of December 6, 2011 No. 402-FZ (hereinafter referred to as Law No. 402-FZ).

Each economic entity must exercise internal control over the facts of economic life, and if the accounting (financial) statements of the company are subject to mandatory audit, then the company is obliged to carry out internal control over accounting and preparation of accounting (financial) statements, except in cases where its head has accepted responsibility for maintaining accounting records.

• open joint stock companies;
• a company whose securities are traded in organized trading;
• credit organizations, credit history bureaus, professional securities market participants, insurance organizations, clearing organizations, mutual insurance companies, organizers of trading on the securities market, non-state pension or other funds, joint-stock investment funds, management companies of a joint stock investment fund, mutual funds or non-state pension funds(except for state extra-budgetary funds);
• companies whose revenue from the sale of goods, performance of work, provision of services exceeds 400 million rubles or the amount of balance sheet assets of which at the end of the previous reporting year exceeds 60 million rubles for the previous reporting year (except for government bodies, local governments, state and municipal institutions and unitary enterprises, as well as agricultural cooperatives and their unions);
• organizations presenting and (or) publishing summary (consolidated) accounting (financial) statements);
• other companies in cases established by the legislation of the Russian Federation.

The new Law No. 402-FZ takes this issue out of the category recommended per level mandatory.
Some organizations were required to establish an internal control function as part of other legislation. For example, companies carrying out transactions with funds or other property, namely: credit organizations, insurance and leasing companies, federal postal organizations, pawnshops, etc. (Article 7 of the Federal Law of August 7, 2001 No. 115-FZ, as amended). Since 2003, these organizations have had to develop internal control rules when carrying out transactions with cash or other property. And on the basis of the Decree of the Government of the Russian Federation of June 30, 2012 No. 667 specified rules had to be brought in accordance with the new requirements within one month.

There have long been other regulatory documents that companies must take into account in the process of organizing the work of the internal control service. One of them is the Decree of the Government of the Russian Federation dated September 23, 2002 No. 696 “On approval Federal rules(standards) of auditing" as amended. Standard No. 8 states that the internal control system is a process organized and carried out by representatives of the owner, management, and other employees of the audited entity in order to provide reasonable assurance about the achievement of objectives from the point of view of reliability of financial (accounting) reporting, efficiency and effectiveness of business operations and compliance of the audited entity with regulatory legal acts.This means that the organization of the internal control system and its functioning are aimed at eliminating any risks of business activities that threaten the achievement of any of the set goals.

Organization of the internal control service in the company
In practice, there may be several options for the structure of the internal control service itself. A separate structural unit may be organized or an official may be assigned to carry out internal control procedures. The list of functions and tasks assigned to the service is determined in a local regulatory document - for example, in a regulation or internal procedure. Also, the responsibilities for performing the functions of the internal controller should be specified in employment contracts and job descriptions of department employees.

But there is another possibility - to conclude an appropriate agreement with a counterparty that specializes in providing internal control services. It is likely that, taking into account the new requirements, outsourcing companies will offer internal control services. What functions these will be, and to what extent they can be performed, is determined by the service agreement between the contractors.

Main functions of the internal control service
Functions of the internal control service:
1. Monitoring the effectiveness of internal control procedures. Establishing the necessary accounting and internal control systems is the responsibility of management and should be given constant attention, and the internal control function is usually responsible for reviewing these systems, monitoring their effectiveness, and making recommendations for improvements.
2. Research of financial and management information. This function includes an overview of the means and methods used to collect, measure, classify and report on this information, as well as specific inquiries regarding its individual components, including detailed testing of transactions, account balances and other procedures.
3. Monitoring economy, efficiency and effectiveness, including non-financial controls of the auditee.
4. Monitoring compliance with the legislation of the Russian Federation, regulations and other external requirements, as well as internal requirements of management.
Goals of the internal control service
The main goal internal control services regarding work accounting department is coordination on accounting issues, tax accounting and, in some cases, management accounting, ensuring a unified approach when reflecting business transactions in accounting accounts and in tax accounting registers. Conducting an internal audit of compliance with accounting policies for the purposes of accounting and tax accounting, compliance with the laws of the Russian Federation and internal local regulations. Exercising full control over the final results of activities in compliance with the established accounting and tax accounting methodology. It is internal control that should contribute to the unification of the entire financial and economic activities of the organization into unified system and ensure its uninterrupted functioning.
The scope and tasks of internal control may vary depending on the structure of the entity being audited and the requirements of its management, as well as the characteristics of the organization's activities.

The cornerstone of internal control is internal audit. Regulations In relation to external statutory audit, we can also apply to the organization of internal control activities. Moreover, in standard No. 29 "Review of work internal audit", approved on September 23, 2002 No. 696, describes the basics of internal audit. It means control activities carried out within the audited entity by its division - the internal audit service. The functions of the internal audit service include monitoring the adequacy and effectiveness of the internal control system.

Internal control should not be considered as one-time or periodic events, but in order to have an idea of ​​the state of affairs at each area of ​​work, as permanent procedures. The frequency of repeated audits depends on the size of the organization and the number of employees in the internal control service. You can select preliminary, current and subsequent types of control, which means maintaining the continuity of the audit process.
Preliminary control carried out before the start of a business transaction. It involves the examination of future results expected from such operations and the prevention of violations.

At current control business transactions are monitored. It is carried out at all stages of the company's cash flow.

Subsequent control carried out based on the results of business transactions. This is done by checking accounting documents, registers and reporting. During current and subsequent monitoring, violations are identified and measures are taken to eliminate them.

During internal control, auditees must pay attention to the following points:

• Is the current legislation of the Russian Federation, local regulations, organizational and administrative documents, accounting policies on accounting and tax accounting.
• Are all business transactions reflected correctly and in a timely manner in the accounting accounts and in tax registers.
• In full and whether business transactions are documented correctly.
• Are income and expenses reflected correctly in accounting and tax accounting?
• Is the safety of all assets of the organization ensured?
• Are the accounting, tax and statistical reporting organizations.

Based on the results of internal control, a report is drawn up. For each object of inspection, it provides a description of the identified shortcomings and violations in the process of maintaining accounting and tax records, provides recommendations on the procedure for correcting errors and eliminating shortcomings, and indicates the time frame within which these errors must be corrected. A report drawn up based on the results of an internal audit can be used when conducting a mandatory audit of accounting (financial) statements if the external auditor is confident in effective organization internal control systems.

Distinguish planned and unscheduled control. At scheduled inspections a schedule for their implementation is drawn up. It includes the accounting areas subject to inspection, the start and end dates of its implementation, the deadline for writing the inspection report, responsible persons for its implementation, verification methods. The schedule is communicated to all interested parties. During unscheduled inspections, accounting areas for which there is information about possible violations and abuses are monitored. Such an inspection is initiated, as a rule, by an Order from the head of the organization, indicating the prerequisites for conducting unscheduled inspection.

And based on the report, a schedule of measures to eliminate identified shortcomings and violations is developed, deadlines and responsible persons are assigned. Moreover, checking compliance with this schedule is also the responsibility of the internal control service.

To organize effective internal control, it is extremely important to ensure its implementation methodologically. All tools, deadlines, documentation, sampling features must be reflected in the internal regulatory document - the standard for conducting audit.

The results of control serve as a prerequisite for carrying out other internal control activities: employee training, consulting support, etc.

Consultation and training – tools of the internal control service
Providing methodological and consulting assistance to employees accounting service in different areas of accounting, on issues of setting up accounting and tax accounting, ensuring a unified approach to reflecting business transactions on accounting accounts is one of the control tools, because an employee of the internal control service analyzes the situation and provides ready-made solution on a controversial issue. Consulting support for employees requires certain regulation. Requests received from accountants must be recorded and analyzed to make further decisions. When conducting audit activities, first of all, you should pay attention to requests that are risky and complex; they will also serve as material for conducting training activities.

Thus, another tool of the internal control service is accounting staff training. The purpose of conducting training events is to timely familiarize employees with changes in legislation, new work procedures, discuss systematic errors or problems that have arisen in the process of maintaining accounting and tax records, and resolve controversial issues.

Another control tool includes the participation of employees of the internal control service in conducting an inventory of property and other assets of the organization, as members inventory commission. The purpose of such an event is to monitor the rational use and safety of the organization’s property, identify the actual availability of property, compare actual data with accounting data, determine the procedure for reflecting inventory results in accounting and tax accounting.

The internal control service may be involved in tax audits to provide oral and written explanations during the inspection, and upon completion of the inspection, to directly participate in the preparation of objections to the inspection report.

From all of the above, it becomes clear that employees of the internal control service must have extensive knowledge and be well versed in accounting, tax, civil and labor laws. They must constantly support high level their professional knowledge and skills. And companies should also take this into account when organizing the work of internal control employees.

We had an inspection at our company financial management. We are municipal unitary enterprise engaged in heat supply, sanitation and we are the management company of the housing stock of our village. Based on the results of the inspection, they wrote us a Report of Violations, which indicated the absence of a Regulation on internal control at the enterprise and the absence of a Procedure for organizing and implementing internal control. We looked through the consultant, and could not find anything for ourselves. Please help me find a sample of the Procedure for organizing and implementing internal control for our enterprise

When drawing up the Regulations on Internal Control, you can use the Regulations given in the response file.

facts of economic life (). In practice, for this purpose, an internal control service of the organization is usually created or a responsible employee is appointed. Specify the functions and tasks in the job descriptions of employees who are responsible for internal control, and in.

Sergei Razgulin, actual state councilor of the Russian Federation, 3rd class

How to organize accounting

Internal control

The organization is obliged to organize and carry out internal control of the facts of economic life (Part 1 of Article 19 of the Law of December 6, 2011 No. 402-FZ).* How exactly it is necessary to organize such control is not explained in the legislation. In practice, for this purpose, an internal control service of the organization is usually created or a responsible employee is appointed. Specify functions and tasks in the job descriptions of employees who are responsible for internal control, and in the Regulations on Internal Control.*

From forms

I APPROVED

CEO

_____________ A.V. Lviv

16.07.2015

Regulations on internal control

in society with limited liability"Alpha"

1. General Provisions

1.1. This Regulation on internal control of Alpha LLC (hereinafter referred to as the Regulation) was developed in accordance with the requirements of Part 1 of Article 19 of the Law of December 6, 2011 No. 402-FZ.

1.2. The Regulations define the goals and objectives of the internal control system, the principles of its functioning, as well as the bodies of the Company and persons responsible for the internal control of the Company.

2. Definition, goals and objectives of the internal control system

2.1. Internal control is a process aimed at providing a reasonable guarantee of achieving the goals of efficient and effective use of the Company’s resources, safety of assets, compliance with legal requirements and presentation reliable reporting carried out by structural divisions and management bodies of the Company, in accordance with clause 4.1 of these Regulations.

2.2. The main purpose of internal control is to prevent risks in the financial and economic activities of the Company, timely take measures to eliminate them, identify and mobilize internal opportunities and reserves for generating profit and assist the Company’s management in the effective performance of management functions.

2.3. Internal control is designed to ensure:

• investor confidence in the Company and its management bodies, protection of investments of participants and assets of the Company;
• completeness, reliability and reliability of financial, accounting, statistical, management information and reporting of the Company;
• compliance by the Company with the legislation of the Russian Federation, decisions of the Company’s management bodies and internal documents of the Company;
• safety of assets and efficient use of the Company's resources;
• fulfillment of the set strategic development goals in the most effective way;
• timely identification and analysis of financial and operational risks that may have a significant negative impact on the achievement of the Company’s goals related to the financial and economic activities of the Company.

3. Procedures and methods of internal control

3.1. The Company's internal control includes the following procedures:

• determining the interconnectedness of goals and objectives at various levels of management of the Company, designed to reduce organizational risks;
• identification and analysis of potential and existing operational, financial, strategic and other risks that may have an impact on achieving the goals of the Company’s activities;
• exercising internal control over the financial and economic activities of the Company;
• compliance monitoring current legislation of the Russian Federation, the Charter of the Company and other local acts of the Company when the Company carries out financial and economic transactions;
• identifying violations by conducting inspections, monitoring and analyzing the results of inspections of the Company’s activities;
• control over the elimination of identified violations;
• preventive work to prevent violations by communicating information about identified significant violations and shortcomings to the Company’s structures;
• assessment of the performance of structural divisions, officials and other employees of the Company;
• development of recommendations based on the results of procedures, including improving the efficiency of the Company’s financial and economic activities and risk management;
• other procedures necessary to achieve internal control goals.

3.2. When carrying out internal control procedures, the following are applied:

3.2.1) inspection method, the essence of which is to organize and conduct inspections (including unscheduled) and surveys in order to determine compliance with the requirements of the current legislation of the Russian Federation, the Company’s charter and other local acts of the Company when the Company carries out financial and business operations;

3.2.2) observation method - a method of purposeful, fixed in a certain way perception of the object under study;

3.2.3) other methods necessary to implement internal control procedures.

4. Bodies and persons responsible for internal control

4.1. Internal control is carried out by the Supervisory Board of the Company, the Audit Committee of the Supervisory Board, the Audit Commission, the General Director of the Company, and the Internal Audit Department of the Company.

4.2. The Company's Supervisory Board determines the internal control policy and evaluates the effectiveness of internal control procedures.

4.3. The Audit Committee of the Supervisory Board of the Company carries out overall assessment the effectiveness of internal control procedures in the Company (including based on messages and reports from the Company’s internal audit department). The role, goals, objectives and competence of the audit committee are reflected in the Regulations on the Audit Committee of the Supervisory Board of the Company.

As part of its functions, the Audit Committee of the Supervisory Board of the Company reviews the report submitted by the Internal Audit Department on the results of the work of the Internal Audit Department for the year, as well as reports on the results of the work of the Internal Audit Department on behalf of the Supervisory Board and the Audit Committee of the Supervisory Board.

4.4. The Audit Commission of the Company is a permanent elected body of the Company, exercising control over its financial and economic activities in general and its management bodies.

4.5. The General Director of the Company is responsible for carrying out internal control procedures of the Company.

4.6. Direct assessment of the adequacy, sufficiency and effectiveness of internal control procedures, as well as monitoring of compliance with internal control procedures is carried out separately structural unit The Company – by the internal audit department.

In order to ensure the independence and objectivity of internal control, the internal audit department is functionally subordinate to the audit committee of the Company's supervisory board, and administratively to the General Director of the Company. The Regulations on the Internal Audit Department are agreed upon with the Audit Committee of the Supervisory Board and approved by the General Director of the Company. Job Descriptions employees of the internal audit department are approved by the General Director of the Company.

5. Final provisions

5.1. Issues not regulated by these Regulations are regulated by the legislation of the Russian Federation and the Company's charter.

5.2. If, as a result of changes in the legislation of the Russian Federation, certain articles of these Regulations come into conflict with it, these articles lose force, and until changes are made to these Regulations, the Company is guided by current laws and regulatory legal acts of the Russian Federation.

5.3. This Regulation comes into force from the moment of its approval by the General Director of the Company.

Amendments and additions to these Regulations are made by decision general director Society.