IMPROVEMENT OF AUDIT OF SETTLEMENTS WITH SUPPLIERS OF GOODS AND CONTRACTORS
Keywords:
Audit, settlements, suppliers, contractors, ERP systems, blockchain, fraud prevention, risk-based auditing.Abstract
In modern business, the effectiveness of financial and operational activities depends significantly on the integrity and accuracy of settlements with suppliers and contractors. The auditing process ensures that these settlements adhere to accounting principles, legal requirements, and business efficiency objectives. This article explores the challenges in auditing settlements with suppliers and contractors, highlights contemporary methods to address them, and suggests improvements to enhance audit effectiveness.
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