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Effectively constructed system of the account has to: to guarantee that economic operations are truly reflected in time; to allow it is correctly to measure operation volume; to help to make the accounting transaction adequate to the content of operation; to limit possibility of emergence of deliberate violations and abuses.

Then reliability of primary documents, correctness of their filling, their compliance to requirements of normative documents for charge and payment of a salary and other types of compensation are studied. Thus special attention is paid on verification of sheets of the accounting of working hours.

Planning of audit has to provide necessary information on a condition of accounting, the reporting and efficiency of internal control; definition of the contents, time of carrying out and volume of the control procedures which are subject to performance.

Charge of a salary is carried out on the basis of sheets of the accounting of working hours. Awards are paid on the basis of orders of the director, according to the Provision on awarding and compensation. The financing source is not specified in orders on payment of awards.

It is necessary to check also correctness of generalization and group of data on the accounting of work. The sums of the added salary reflected in primary documents in further registration process have to be saved up and grouped in two directions:

The held testing (the appendix of 1 condition of internal control and system of accounting showed that internal control of calculations with the personnel for compensation is at a low level, and the system of accounting not absolutely meets the requirements of comparability, reliability, efficiency and completeness. There is no confidence that all settlement operations are real, documented and reflected in the account.

System of internal registration control are the special procedures entered by the management for receiving a guarantee of that: conductings are processed thoroughly and accurately; appliances are kept; the system is reliable, and balance of accounts correct.

From this testing it is possible to determine the level of internal control of calculations with the personnel by compensation, and also whether the system of accounting of the enterprise meets the requirements of comparability, reliability, efficiency and completeness.

At verification of sheets of the accounting of working hours, dresses and other primary documents on charge of compensation it is necessary to pay attention to the facts of charge of compensation to fictional (false) persons. For this purpose it is necessary to investigate documents and to compare surnames and initials of workers with data of the accounting of a payroll.

From above stated follows that at the enterprise advancing of employees of the enterprise for imprests through a salary (the fact of interest-free use of enterprise assets in the form of a loan is systematically made.

Accurately debugged system of internal control significantly reduces auditor risk when carrying out both external, and internal audit. If as a result of check the external auditor installs systems of internal control its efficiency, can trust sufficiently information and, therefore, reduce the volume of own work.

The acceptable risk expresses a measure of readiness of the auditor to recognize accepted probability of the contents in financial statements of material (essential) mistakes after completion of audit and delivery to the client of a standard audit report without reservations.