title: ÐÐ½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ Ð¿ÑÐ¾ÑÐµÑÑÐ° Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²Ð° (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐÂ«Ð­ÐºÑÐ¿Ð¾ ÐÐ»Ð°ÑÑÂ»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Internal audit of the production process (on the example of OJSC Â«Expo GlassÂ»)
Creators: name: ÐÐ¾Ð»ÐµÑÐ¸Ð½, ÐÐ½Ð´ÑÐµÐ¹
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: Ð°ÑÐ´Ð¸Ñ
ÑÑÐµÑ
ÑÑÐ°Ð½Ð´Ð°ÑÑÑ
Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²Ð¾
Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
audit
accounting
standards
production
internal control

description: ÐÐ½Ð°ÑÐ¸Ð¼Ð¾ÑÑÑ ÑÐµÐ¼Ñ ÐÐÐ  Ð¾Ð±ÑÑÐ»Ð¾Ð²Ð»ÐµÐ½Ð° ÑÐµÐ¼, ÑÑÐ¾ Ð¿Ð¾ÑÑÐ´Ð¾Ðº Ð¿Ð»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° Ð½Ðµ ÑÑÑÐ°Ð½Ð¾Ð²Ð»ÐµÐ½ Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÐ½Ð¾, Ð° Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸ÑÑÑ Ð¸ÑÑÐ¾Ð´Ñ Ð¸Ð· Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð¸ Ð¾Ð±Ð¾Ð±ÑÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¾Ð¿ÑÑÐ°. ÐÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ Ð´Ð°Ð½Ð½Ð¾Ð³Ð¾ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÑÑÑÑ Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²ÐµÐ½Ð½ÑÐ¹ Ð¿ÑÐ¾ÑÐµÑÑ, Ð¾Ð±ÑÐµÐºÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ â Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ ÐÐÐ Â«Ð­ÐºÑÐ¿Ð¾ ÐÐ»Ð°ÑÑÂ» ÐºÐ°Ðº Ð¾Ð´Ð½Ð¾Ð³Ð¾ Ð¸Ð· ÐºÑÑÐ¿Ð½ÐµÐ¹ÑÐ¸Ñ Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´Ð¸ÑÐµÐ»ÐµÐ¹ Ð°Ð²ÑÐ¾Ð¼Ð¾Ð±Ð¸Ð»ÑÐ½Ð¾Ð³Ð¾ ÑÑÐµÐºÐ»Ð° Ð² Ð Ð¾ÑÑÐ¸Ð¸. Ð¦ÐµÐ»Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ â Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«Ð­ÐºÑÐ¿Ð¾ ÐÐ»Ð°ÑÑÂ» Ð¾ÑÐµÐ½Ð¸ÑÑ ÑÐ»ÐµÐ¼ÐµÐ½ÑÑ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¸ Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²ÐµÐ½Ð½ÑÐµ ÑÐ¸ÑÐºÐ¸ Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸. ÐÐ°ÑÑÐ½Ð°Ñ Ð½Ð¾Ð²Ð¸Ð·Ð½Ð° ÐÐÐ  Ð·Ð°ÐºÐ»ÑÑÐ°ÐµÑÑÑ Ð² ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¾Ð¼ Ð¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ð¸ Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° Ð¿ÑÐ¾ÑÐµÑÑÐ° Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²Ð°. ÐÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ°Ñ Ð·Ð½Ð°ÑÐ¸Ð¼Ð¾ÑÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¾ÑÑÐ¾Ð¸Ñ Ð² ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐÐÐ Â«Ð­ÐºÑÐ¿Ð¾ ÐÐ»Ð°ÑÑÂ» ÐÐµÑÐ¾Ð´Ð¸ÑÐµÑÐºÑÑ Ð¸ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÑÑ Ð¾ÑÐ½Ð¾Ð²Ñ ÑÐ°Ð±Ð¾ÑÑ ÑÐ¾ÑÑÐ°Ð²Ð¸Ð»Ð¸ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾-Ð¿ÑÐ°Ð²Ð¾Ð²ÑÐµ Ð°ÐºÑÑ Ð Ð¤, ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ¸Ðµ ÑÑÐ°Ð½Ð´Ð°ÑÑÑ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°, Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÐµ ÑÑÐ°Ð½Ð´Ð°ÑÑÑ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°, Ð° ÑÐ°ÐºÐ¶Ðµ ÑÑÑÐ´Ñ Ð¾ÑÐµÑÐµÑÑÐ²ÐµÐ½Ð½ÑÑ ÑÑÐµÐ½ÑÑ ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¿ÐµÑÐ¸Ð¾Ð´Ð°.
description: The significance of the WRC topic is due to the fact that the planning and conduct of the internal audit is not established by law, but is carried out on the basis of internal and generalized experience. The subject of this study is the production process, the object of study is the activity of JSC "AGC Glass Factory" as one of the largest manufacturers of automotive glass in Russia. The purpose of the study is to evaluate the elements of the internal control system and production risks using the example of JSC âAGC Bor Glass Factoryâ and develop recommendations for improving the efficiency of production activities. The scientific novelty of the WRC lies in the theoretical justification and development of recommendations for organizing an internal audit of the production process. The practical significance of the study lies in the development of recommendations to improve the efficiency of production activities of JSC "AGC Bor Glass Factory". The methodological and theoretical basis of the work was constituted by the regulatory legal acts of the Russian Federation, Russian accounting standards, international standards of internal audit, as well as the works of domestic scientists of the modern period.