Development of Information Methodical Support for External Audit of Settlement with Suppliers in International Trade Conditions.

The dissertation aim is development of information methodical support for external audit of settlement with suppliers in international trade conditions and approbation of procedures on the data of the Russian enterprise. The relevance of the research topic is due to the fact that the scientific works do not provide a unified methodology for the audit of a particular site - settlements with suppliers under an import contract. In the first chapter, the main concepts and components of import operations are considered, and the purpose and tasks of the audit of this site are formulated. The regulatory framework of both the International Rules and the Russian legislation. The analysis of existing methods of external audit of settlements with suppliers for import and evaluation of the effectiveness of the import contract was conducted. The second chapter presents the organizational and economic characteristics of the enterprise, reviewed the information of the audited entity for auditing import transactions, and calculation of the level of materiality for the external audit of settlements with suppliers under import contracts. Tests for assessing the inherent risk and reliability of internal control system elements, a test for assessing risks related to the external environment, a strategy and audit plan for settlements with suppliers in international trade with a detailed description of audit procedures are presented in the research. In the third chapter, approbation of the main audit procedures during the verification of settlements with foreign suppliers and auditing documents was made. Also in the third chapter is a system for assessing the effectiveness of the import contract in order to choose the best alternative. The system consists of a combination of heuristic methods: expert evaluation and analysis of hierarchies. In the conclusion of the third chapter recommendations are formulated to improve the system of internal control of import operations.