Nesterenko O. The Accounting and In-house Audit of Commodity Operations in Retail Trade

The object - the process of information resources generation of trade operations accounting and internal auditing for the retail businesses management; the purpose is to ground the theory and to develop the procedure of information resources generation of trade operations accounting and internal auditing for the retail businesses management; used methods are science-based and specific; the results - recommendations on the information resources generation of trade operations accounting and internal auditing for the retail businesses management; the novelty: the model of the retail businesses accounting information system; the organizational aspects of interconnection of the internal audit subsystem with the other modules of the retail businesses accounting information system; the methodical approaches to the estimation of the efficiency of inventories control in the internal auditing system; the process of the retail business documents circulation; the implementation degree - retail businesses, the sphere - retail trade.