Audit of Calculations for Payments to Employees at the Enterprise

Abstract

The purpose of the article is to study the organization and methodology of audit of payments to employees at the enterprise. The methodology consists in the use of the following methods: method of observation, methods of analysis and synthesis, monographic method, method of generalization. The scientific novelty of the work is to improve the organization and methodology of audit of payments to employees, which will objectively evaluate the level of these payments in the total costs of the enterprise, to verify the correctness of the formation of employee benefits under current legislation at enterprises. Conclusions. In modern business conditions, accounting of payments to employees of constant control and improvement. Any incorrect entry, error in calculations, lack of documentation, incorrect approach to the formation of wages, other payments can cause not only problems with the calculation of wages and other payments to employees, but also lead to incorrect reflection of other economic indicators of the enterprise. Audit of employee benefits usually takes up a significant portion of the audit, as this area of accounting is quite specific and requires the auditor to pay more attention and concentration. However, it should be noted that there is no single approach to the organization and methodology of the audit, namely: experts suggest considering the audit of payments as a list of issues to be investigated. The lack of a systematic approach to the audit of payment settlements makes it impossible to consider this process comprehensively, in accordance with a clearly defined purpose and objectives of the audit. Payments, as the object of the audit, need special attention because it is a time-consuming and voluminous stage, during which it is impossible to conduct a continuous audit. At the enterprises with a significant number of employees, it is almost impossible to verify salary transactions in a continuous manner in the short period of time allotted for the for the conduction of audit. That is why the audit mainly uses a selective method of checking documents and transactions on salary, which is justified and appropriate, although not sufficiently developed. That is why audit the calculations of payments to employees at the enterprise is important. Keywords: audit, payments to employees, salary, audit of payment settlements.