INTERNAL CONTROL OF "BLIND SPOTS" OF ACCOUNTING AT INDUSTRIAL ENTERPRISE AS A FACTOR OF INCREASING THE STABILITY OF THE NATIONAL ECONOMY

Ruslan Dutchak; Mansur Mamanazarov

doi:10.23856/2912

Ruslan Dutchak accountant-expert LLC “Audit Firm “INDUSTRIAL AUDITING COURSE” http://orcid.org/0000-0002-4837-068X
Mansur Mamanazarov National university of Uzbekistan http://orcid.org/0000-0003-3936-0954

Keywords: internal control, risk of false initial observation, blind spot, surplus and deficit of material resources.

Abstract

The essence of the problem of “blind spots” of accounting at industrial enterprises is investigated. The practical reasons for the appearance of “blind spots” of material resources accounting are revealed. The materiality threshold of such zones at industrial enterprises is established. The danger of the existence of “blind spots” in accounting and the need of internal control to combat them is explained. The methodology of internal control in the part of estimating and controlling the risk of false initial observation of economic operations with material resources has been improved. The process of internal control is supplemented by the procedure of elaboration of managerial decisions alternatives on such measures as saving surplus of material resources, expansion of primary accounting supervision, improvement of documentary processing of facts of economic operations with material resources, and compensation of deficit of material resources.

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