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Internal Audit of the Company’s Taxation

Student: Gorlov Pavel

Supervisor: Maria A. Shtefan

Faculty: Faculty of Economics

Educational Programme: Finance (Master)

Final Grade: 8

Year of Graduation: 2016

The aim of the research is the development of information and methodological support of the internal audit of the company's taxation, and the subsequent conduct of the internal audit of the company's taxation. In the first chapter are teory basics concepts of taxation, as well as the content of such scientific categories such as internal audit. In adition, the disclosed regulatory control of the interna laudit of the company's taxation, lists the methods and internal audit tools. The second chapter presents the general characteristics of the entity, been analyzed its financial condition and the external environment, the technique of planning of internal audit assessment, develop a plan and program. In the third chapter of the testing carried oud audit procedures presented in the audit program, recommendations for improvement of the internal audit of the company's taxation, as well as optimization of the taxation of the business process. The relevance of the work is dictated by the fact that the control of company's taxation should not be subject to occasional attention, and should be carried out on an ongoing basis. The practical significanse of the work lies in the fact that the results achieved during the study, can be used during the internal audit of company's taxation.

Full text (added May 25, 2016)

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