DEVELOPMENT OF METHODOLOGICAL TOOLS FOR INTERNAL CONTROL OF PAYMENTS WITH PERSONNEL FOR WAGES

Abstract

The relevance of the study is due to the need to improve the methodological support of control procedures carried out in the process of internal control of compliance with labor legislation and accounting for settlements with personnel for wages. The internal control program developed to improve control planning serves as instructions and a means of monitoring the timely and effective implementation of control procedures. The program focuses on important areas of inspection, which contributes to the optimal organization of control activities. The internal control working document “Test for assessing the accounting system of settlements with personnel for wages”, proposed for assessing the accounting system of settlements with personnel for wages, can be used by controllers to determine areas of verification that require additional control procedures. When monitoring compliance with labor legislation, it is necessary to check the documentation of the movement of enterprise personnel. The working document “Checking the documentation of the movement of enterprise personnel” recommended for documenting the results of documentary control should be used to systematize the violations identified during the formal inspection. This allows them to be promptly eliminated and general recommendations to be formulated to prevent these violations in the future. The working document “Checking wage accruals and deductions from it” systematically reflects the operations for which violations and deviations were identified, the essence of the identified violations and recommendations for their elimination. This document allows you to identify areas in the accounting of settlements with personnel for wages, in terms of wage calculations and deductions from it, which require systematic control by the accounting service. The proposed working documents of internal control make it possible to systematize the results of control procedures and provide information to the management of an economic entity for making management decisions.