INSTRUMENTAL ROLE OF AUDIT IN THE AREA OF STOCK MANAGEMENT IN THE CEMENT INDUSTRY COMPANY Cover Image

INSTRUMENTAL ROLE OF AUDIT IN THE AREA OF STOCK MANAGEMENT IN THE CEMENT INDUSTRY COMPANY
INSTRUMENTAL ROLE OF AUDIT IN THE AREA OF STOCK MANAGEMENT IN THE CEMENT INDUSTRY COMPANY

Author(s): Sylwia Łęgowik-Świącik, Małgorzata Łęgowik-Małolepsza, Sylwia Kowalska
Subject(s): Business Economy / Management, Evaluation research, Accounting - Business Administration
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: audit; inventory management; cement industry;

Summary/Abstract: In the paper, there is discussed the problem of the use of audit in the company, indicating its impact on the efficiency of intermediate product inventory management. The first part of the paper emphasizes the definitions and identification of internal audit in the company. The second part of the paper is the response to the research question. The objective of the paper is to learn and assess the possibilities of using audit for inventory management in the cement industry company in Poland. The conclusions of the research suggest that the implementation of audit determines the efficiency of intermediate product inventory management in the surveyed cement industry company. Research methods applied to accomplish the objective are literature studies and case study.

  • Issue Year: 2018
  • Issue No: 515
  • Page Range: 52-62
  • Page Count: 11
  • Language: English