Standardization of internal audit in the building: the basic principles of development and introduction.

Abstract

In this article the project of internal standard "Verification of accounting of incomes, charges, financial results and efficiency of activity" is offered, where general, basic concepts and determinations, aim, tasks and principles, are exposed. The terms of realization of the survey verification, procedures, proofs and normative documents, are offered in a standard, used for the forming of internal standard. The offered standard will allow define the optimal sizes of charges on the production of construction-works, to plan the real level of income for development of the building organization, to plan financial backlogs of the organization, prospects of its further development, increase an efficiency of building production.