INTERNAL AUDIT OF THE SALES FUNCTION

Nikolovski, Pece and Zdravkoski, Igor and Blazekovic, Marina (2016) INTERNAL AUDIT OF THE SALES FUNCTION. In: IBANESS Conference Series, October, 28-30, 2016., Prilep, Macedonia.

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Abstract

In the modern market conditions on a global connection between business entities, an important place has the internal audit. Its importance stems from the need of the modern enterprises to manage their own, additional, internal form of supervision. The purpose of this supervision is to examine the system of the internal control, which is performed by employees as part of their regular duties, to discover weak points in the functioning and to propose measures for eliminating irregularities that occur at the work. Each activity in the company has different characteristics. If that take into account when performing business tasks, show the need for internal audit for each business and other functions. The subject of research of this paper is the selling phase that occurs as the last stage within the operational activities and which should allow continuity in the process of the reproduction. Thus, the function of sale cannot be effectively managed without the establishment and proper functioning of the necessary internal audit, because very slight deviation from the planned sale, can significantly affect at the financial results.
Keywords: company, sales, internal audit

Item Type: Conference or Workshop Item (Paper)
Subjects: Scientific Fields (Frascati) > Social Sciences > Economics and Business
Divisions: Faculty of Economics
Depositing User: Mr Dimitar Risteski
Date Deposited: 19 Feb 2020 11:55
Last Modified: 19 Feb 2020 11:55
URI: https://eprints.uklo.edu.mk/id/eprint/3101

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