How to conduct an audit at the enterprise

How to conduct an audit at the enterprise is a question that concerns not only the state bodies conducting the audit, but also the heads of the enterprises. Inspection at the enterprise is carried out strictly in accordance with applicable law and has some features.

Instruction manual

1

Only authorized bodies (migration service, labor and employment service, tax authorities, OBEP, UBEP, etc.) can conduct an inspection.

2

Inspection should be carried out only in the presence of the head or his authorized representative. However, there is an exhaustive list of inspections, where the presence of the head of the enterprise is not necessary. These are: - Operational investigative measures during the investigation;

- Operational investigative measures in the production of an inquiry;

- Operational-search measures during administrative and other investigations;

- Banking and foreign exchange control;

- tax control;

- Monitoring compliance with the laws on combating money laundering;

- Other checks prescribed by law.

3

It is necessary to freely ensure the provision of all necessary documents to inspection bodies and non-interference in their work.

4

Remember, each of the checks has only its authorized functions. So, for example, tax authorities, in contrast to investigative (operational-search), are not entitled to seize any original documents, but can only require a copy of them, etc. With all this, the fact of any verification is drawn up an appropriate act.

5

If you notice that the check is carried out in violation of applicable law, your rights and established standards, request a service certificate of the believer; write down the position and full name employee of the supervisory authority, date of inspection, start and end time of the audit.

6

Ask the inspector for a certified order or order for verification and write down the date and number of this order.

7

Record all actions of officials who suspect you and violate your rights in the appropriate journal.

8

Make sure that the inspection report was correctly drawn up, and all seized documents, all received information and your claims were recorded in it. If the conflict situation is not settled - appeal the actions of employees in court.