мельянцова / аудит / Audyt_Osnovy_derzhavnoho_nezalezhnoho_profesiinoho_ta_vnutrishnoho_audytu
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ɋɩɢɫɨɤ ɫɟɪɬɢɮɿɤɨɜɚɧɢɯ ɚɭɞɢɬɨɪɿɜ: |
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ɋɟɪɿɹ ɫɟɪ- |
ɇɨɦɟɪ ɫɟɪ- |
ɋɬɪɨɤ ɡɚ- |
ɑɥɟɧɫɬɜɨ ɜ ɚɭɞɢɬɨɪ- |
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ʋ |
ɉ.ȱ.Ȼ. |
ɫɶɤɢɯ ɩɪɨɮɨɛ’ɽɞ- |
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ɬɢɮɿɤɚɬɚ |
ɬɢɮɿɤɚɬɚ |
ɤɿɧɱɟɧɧɹ ɞɿʀ |
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ɧɚɧɧɹɯ (ɹɤɢɯ?) |
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1. |
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2. |
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3. |
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….. |
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Ɋɨɡɞɿɥ 2. ɉɪɨɮɟɫɿɣɧɚ ɞɿɹɥɶɧɿɫɬɶ
əɤɿ ɜɢɞɢ ɩɨɫɥɭɝ ɡɞɿɣɫɧɸɽ ɫɭɛ’ɽɤɬ ɚɭɞɢɬɨɪɫɶɤɨʀ ɞɿɹɥɶɧɨɫɬɿ
ʋɩ/ɩ |
ȼɢɞɢ ɩɨɫɥɭɝ |
Ɍɚɤ |
ɇɿ |
ɍ ɬ.ɱ. |
ɉɪɢɦɿɬɤɢ |
ɨɛɨɜ’ɹɡɤɨɜɢɣ |
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1. |
Ɂɚɜɞɚɧɧɹ ɡ ɧɚɞɚɧɧɹ ɜɩɟɜɧɟɧɨɫɬɿ: |
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1.1. |
Ⱥɭɞɢɬ ɿɫɬɨɪɢɱɧɨʀ ɮɿɧɚɧɫɨɜɨʀ ɿɧɮɨɪɦɚɰɿʀ, ɡɨɤɪɟɦɚ ɮɿ- |
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ɧɚɧɫɨɜɨʀ ɡɜɿɬɧɨɫɬɿ. |
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1.2. |
Ɉɝɥɹɞ ɿɫɬɨɪɢɱɧɨʀ ɮɿɧɚɧɫɨɜɨʀ ɿɧɮɨɪɦɚɰɿʀ, ɡɨɤɪɟɦɚ ɮɿ- |
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ɧɚɧɫɨɜɨʀ ɡɜɿɬɧɨɫɬɿ. |
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1.3. |
Ɂɚɜɞɚɧɧɹ ɡ ɧɚɞɚɧɧɹ ɜɩɟɜɧɟɧɨɫɬɿ, ɳɨ ɧɟ ɽ ɚɭɞɢɬɨɦ ɱɢ |
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ɨɝɥɹɞɨɦ ɿɫɬɨɪɢɱɧɨʀ ɮɿɧɚɧɫɨɜɨʀ ɿɧɮɨɪɦɚɰɿʀ. |
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1.3.1. |
Ɉɰɿɧɤɚ (ɩɟɪɟɜɿɪɤɚ) ɟɮɟɤɬɢɜɧɨɫɬɿ (ɜɿɞɩɨɜɿɞɧɨɫɬɿ) ɫɢɫ- |
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ɬɟɦɢ ɜɧɭɬɪɿɲɧɶɨɝɨ ɤɨɧɬɪɨɥɸ (ɚɭɞɢɬɭ). |
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1.3.2. |
Ɉɰɿɧɤɚ (ɩɟɪɟɜɿɪɤɚ) ɟɮɟɤɬɢɜɧɨɫɬɿ (ɜɿɞɩɨɜɿɞɧɨɫɬɿ) ɜɢɤɨ- |
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ɪɢɫɬɚɧɧɹ ɜɢɪɨɛɧɢɱɢɯ ɩɨɬɭɠɧɨɫɬɟɣ. |
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1.3.3. |
Ɉɰɿɧɤɚ (ɩɟɪɟɜɿɪɤɚ) ɟɮɟɤɬɢɜɧɨɫɬɿ (ɜɿɞɩɨɜɿɞɧɨɫɬɿ) ɮɭɧ- |
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ɤɰɿɨɧɭɜɚɧɧɹ ɫɢɫɬɟɦɢ ɭɩɪɚɜɥɿɧɧɹ. |
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1.3.4. |
Ɉɰɿɧɤɚ (ɩɟɪɟɜɿɪɤɚ) ɟɮɟɤɬɢɜɧɨɫɬɿ (ɜɿɞɩɨɜɿɞɧɨɫɬɿ) ɫɢɫ- |
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ɬɟɦɢ ɦɚɬɟɪɿɚɥɶɧɨɝɨ ɫɬɢɦɭɥɸɜɚɧɧɹ ɬɚ ɨɩɥɚɬɢ ɩɪɚɰɿ ɩɟ- |
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ɪɫɨɧɚɥɭ. |
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1.3.5. |
Ɉɰɿɧɤɚ (ɩɟɪɟɜɿɪɤɚ) ɟɮɟɤɬɢɜɧɨɫɬɿ (ɜɿɞɩɨɜɿɞɧɨɫɬɿ) ɫɢɫ- |
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ɬɟɦ ɭɩɪɚɜɥɿɧɧɹ ɩɟɪɫɨɧɚɥɨɦ. |
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1.3.6. |
Ɉɰɿɧɤɚ (ɩɟɪɟɜɿɪɤɚ) ɟɮɟɤɬɢɜɧɨɫɬɿ (ɜɿɞɩɨɜɿɞɧɨɫɬɿ) ɿɧɮɨ- |
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ɪɦɚɰɿɣɧɢɯ ɫɢɫɬɟɦ (ɬɟɯɧɨɥɨɝɿɣ). |
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1.3.7. |
Ɉɰɿɧɤɚ (ɩɟɪɟɜɿɪɤɚ) ɟɮɟɤɬɢɜɧɨɫɬɿ ɫɢɫɬɟɦ ɿɧɮɨɪɦɚɰɿɣ- |
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ɧɨʀ ɛɟɡɩɟɤɢ ɞɿɹɥɶɧɨɫɬɿ ɩɿɞɩɪɢɽɦɫɬɜ. |
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1.3.8. |
Ɉɰɿɧɤɚ (ɩɟɪɟɜɿɪɤɚ) ɟɮɟɤɬɢɜɧɨɫɬɿ (ɜɿɞɩɨɜɿɞɧɨɫɬɿ) ɫɢɫ- |
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ɬɟɦ ɤɨɪɩɨɪɚɬɢɜɧɨɝɨ ɭɩɪɚɜɥɿɧɧɹ. |
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1.3.9. |
Ɉɰɿɧɤɚ ɜɿɞɩɨɜɿɞɧɨɫɬɿ ɞɿɹɥɶɧɨɫɬɿ ɩɿɞɩɪɢɽɦɫɬɜɚ ɜɢɦɨɝɚɦ ɡɚ- |
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ɤɨɧɨɞɚɜɫɬɜɚ(ɩɨɞɚɬɤɨɜɨɝɨ, ɦɢɬɧɨɝɨ, ɝɨɫɩɨɞɚɪɫɶɤɨɝɨɬɚɿɧ.). |
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1.3.10. |
Ɉɰɿɧɤɚ (ɩɟɪɟɜɿɪɤɚ) ɜɿɞɩɨɜɿɞɧɨɫɬɿ ɜɢɦɨɝɚɦ ɡɚɤɨɧɨɞɚɜ- |
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ɫɬɜɚ ɭɩɪɚɜɥɿɧɫɶɤɢɯ ɪɿɲɟɧɶ ɚɛɨ ɨɤɪɟɦɢɯ ɝɨɫɩɨɞɚɪɫɶɤɢɯ |
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ɨɩɟɪɚɰɿɣ. |
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1.3.11. |
ȿɤɨɧɨɦɿɱɧɿ ɟɤɫɩɟɪɬɢɡɢ (ɭ ɬɨɦɭ ɱɢɫɥɿ ɫɭɞɨɜɚ ɡɚ ɧɚɹɜ- |
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ɧɨɫɬɿ ɜɿɞɩɨɜɿɞɧɨʀ ɚɬɟɫɬɚɰɿʀ ɫɭɞɨɜɨɝɨ ɟɤɫɩɟɪɬɚ). |
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1.3.12. |
Ɉɰɿɧɤɚ ɜɚɪɬɨɫɬɿ ɚɤɬɢɜɿɜ (ɭ ɬɨɦɭ ɱɢɫɥɿ ɧɟɡɚɥɟɠɧɚ ɡɚ ɧɚ- |
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ɹɜɧɨɫɬɿ ɤɜɚɥɿɮɿɤɚɰɿɣɧɨɝɨ ɫɜɿɞɨɰɬɜɚ ɨɰɿɧɸɜɚɱɚ). |
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1.3.13. |
Ɉɰɿɧɤɚ (ɬɟɫɬɭɜɚɧɧɹ) ɧɚɞɿɣɧɨɫɬɿ ɫɢɫɬɟɦɢ ɛɭɯɝɚɥɬɟɪɫɶ- |
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ɤɨɝɨ ɨɛɥɿɤɭ. |
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1.3.14. |
Ɉɰɿɧɤɚ (ɬɟɫɬɭɜɚɧɧɹ) ɜɿɞɩɨɜɿɞɧɨɫɬɿ ɪɿɜɧɹ ɩɪɨɮɟɫɿɣɧɢɯ |
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ɡɧɚɧɶ ɩɟɪɫɨɧɚɥɭ, ɡɚɞɿɹɧɨɝɨ ɭ ɮɿɧɚɧɫɨɜɨ-ɝɨɫɩɨɞɚɪɫɶɤɿɣ |
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ɞɿɹɥɶɧɨɫɬɿ. |
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