Audit of cash assets: organization, problems and improvement

Анотація

Money belongs to the category that has always been very relevant in economic thought. Cash is considered the most liquid assets of the enterprise. Under current market conditions, most businesses lack cash assets, so it is important to rationally distribute and use them. To do this, it is necessary to properly organize the accounting and audit of funds. It should be noted that in the course of work the cashier can commit irregularities that in the future lead to significant penalties. Thus, the audit of cash and bank transactions helps to establish the legality and reliability of the performed money transactions and their correctness in accounting, to detect mistakes and abuses during such transactions. The purpose of the paper is to highlight the organizational and methodological aspects of conducting audit of cash assets, to identify the main problems that arise in the audit of money transactions, and to provide recommendations for their resolution. The audit of cash assets plays a significant role in determining the financial position of an entity. Based on the results of the audit of cash assess customers can assess the effectiveness of spending their money. Unfortunately, there may be issues that need to be addressed in the course of organizing and conducting the audit. There are many abuses and irregularities in the conduct of money transactions that the auditor needs to effectively identify. Therefore, resolving these issues and improving the audit of cash assets is very relevant.

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