Open AccessEnsuring the security of the organization in the fuel and energy sector
Author(s) -
Elena Igonina,
Oleg Soloviev
Publication year - 2020
Publication title -
na straže èkonomiki
Language(s) - English
Resource type - Journals
ISSN - 2588-0071
DOI - 10.36511/2588-0071-2020-2-147-150
Subject(s) - audit , energy sector , business , order (exchange) , financial sector , accounting , control (management) , finance , environmental economics , economics , management
Financial control in the fuel and energy sector is currently not effective enough, which is confirmed by the statistics of committed theft in this area. The main problem of detecting major financial violations and theft of fuel and lubricants is the lack of a unified unified methodology for conducting inspections and audits of financial and economic activities. This article is devoted to audit activities for checking the turnover of fuels and lubricants, including the order of delivery, storage, accounting and expenditure.