Yesiyeva N. The Organization of accounting and inside audit of the principal activities of the companies

The aim of the thesis is the scientific study of theoretical positions and improving the organizational principles of accounting and internal audit principal activities of companies based branch features to ensure the information management process in conditions of business. The object of study is the process of accounting and internal audit of the main enterprise-carriers as to its financial stability of enterprises. The object of the study is theoretical, organizational and practical principles of accounting and internal audit of the main companies in the management and development of their economic activity. Methods: grouping, comparison, analysis, synthesis, concretization, abstraction, generalization of theoretical and practical material, evaluation, testing, system analysis and abstraction, modeling, interdisciplinary research. Scientific novelty of the results is to develop research proposals and practical recommendations for improving the theoretical and organizational principles of accounting and internal audit of the main companies in the management of their economic activity in conditions of business. For the first time, developed a systematic approach to accounting and internal audit of the main companies on the basis of the detected species diversify their activities as objects of accounting and internal audit, which along with the reflection of income and expense includes a set of business transactions that affect it, with the construction activities information on the formation and confirmation of its authenticity to achieve the objectives of the underlying financial management of enterprises. Improved: classification of the main activities of the enterprises as objects of accounting and internal audit their economic entity required to detail and categorical filling these facilities; documentation system of enterprises; Workflow enterprises through the development and implementation documentation; organizational and methodological elements of internal audit principal activities of the enterprises; procedural approach to the assessment of the effectiveness of internal control based on questionnaires developed. Were further developed: the definition of business activities in the accounting system and internal audit; Classification of revenues, expenditures and financial results of the core activities of enterprises; theoretical principles of internal audit in the development of the internal situation (standard) "Internal audit of the main enterprise activities"; stages of internal audit environment of SMEs. Results of the study are introduced in activity of "Trans Real" (№1 / 11, 12.11.2014) et al., As well as in the educational process Khmelnytsky Cooperative Trade and Economic Institute (№319, 07.07.2014).