INVENTORY OF NON-FINANCIAL ASSETS AS AN INTEGRAL PART OF THE AUDIT OF BUDGET REPORTS OF LAW ENFORCEMENT AGENCIES

Abstract

Introduction. The article outlines the main directions of auditing activities to verify the inventory of non-financial assets. At the moment, there is no unified and effective methodology for checking the financial assets of budgetary organizations at the legislative level. At the same time, it is possible to state the fact of existing methodological aspects in the audit activity only at the subjective level. Objectives. Comprehensive study of the problems arising in the course of auditing activities when checking the inventory of non-financial assets. It is planned to create an author's concept for the study of theoretical problems, legal and organizational features of the use of special economic knowledge in auditing activities and the development of proposals for improving their application in the activities of financial control bodies to combat crimes in the economic sphere. Methods. In the process of researching the inventory of non-financial assets, the dialectical method was used, as well as the method of comparative analysis. Results. The algorithm of actions of the regulatory authorities during the inspection of non-financial assets has been worked out, as well as the procedure for comparing documents during the inspection of the inventory of non-financial assets has been determined. Conclusions. It is concluded that auditors need to include a mandatory check to identify possible write-offs of material assets for damage and other unproductive losses in the programs for checking the annual inventory and personal work assignments to identify possible write-offs of material assets for damage and other unproductive losses that are book value established by the named inventory.