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Efficiency Audit of Receivables Management

Student: Shashkova Iuliia

Supervisor: Olga A. Zamotaeva

Faculty: Faculty of Economics

Educational Programme: Finance (Master)

Final Grade: 9

Year of Graduation: 2018

The goal of this research is elaboration of informative-methodological support of efficiency audit of receivables management and these insights approbation using limited liability company «T2 Mobile» as an example. LLC «T2 Mobile» constitutes as the object of the research. The research subject is a process of receivables management in «T2 Mobile» which is Russian federal cellular communication operator. The scientific novelty of the study consists in the informative-methodological support of efficiency audit of receivables management as well as tools and methods suggested by us for conducting the audit. Practical implications involve the fact that the recommendations on receivables management improvement developed as a part of the research can be applied to a company, especially in telecom industry. To achieve the research goal we have used such scientific methods of inquiry as analysis, comparison, classification, expertise, assessment, factor analysis. The first chapter of the paper is concerned with determination of goals and objectives of efficiency audit of receivables management, systematization of methods, tools and criteria of the audit. In the second part of the research, we have estimated external environment of LLC «T2 Mobile», process of receivables management in the company. The final chapter contains assessment of risks of receivables management and ICS (Internal Control System) elements, which identify and anticipate the risks. Within the third part, we have developed strategy and plan of efficiency audit of receivables management, tried audit procedures in LLC «T2 Mobile» and formulated recommendations on efficiency improvement of receivables management.

Full text (added May 20, 2018)

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