The determinants of the internal audit in road cargo transport enterprises

Andrzej Letkiewicz , Ewelina Mandera

Abstract

Audit is treated as something obligatory and appropriate for the public finance and large organisations. By definition, the range of audit and the character of auditing activity, it can be pointed out that, in particular concerning the financial, compliance and operational audit, many actions which are preparatory and auditory in character can be and are carried out in road cargo transport enterprises, even if they are not perceived as audit. In the case of financial audit, many entrepreneurs carry out actions specific to audit, by measuring the profitability of sales, assets and equity so as to make better decisions. During the compliance verification, the compliance audit actions are carried out, through the verification of the compliance of activities regarding the bookkeeping and employing, including the verification of the work time of the drivers. Operational audit can be based on many measures describing the effectiveness of the transport performance, which at minimum should include the use of two: the displacement use indicator and the dynamic payload use indicator
Author Andrzej Letkiewicz (FE / DEMTC)
Andrzej Letkiewicz,,
- Department of Economics and Management of Transportation Companies
, Ewelina Mandera (FE / DEMTC)
Ewelina Mandera,,
- Department of Economics and Management of Transportation Companies
Pages161-169
Publication size in sheets0.5
Book Suchanek Michał (eds.): Challenges of urban mobility, transport companies and systems: 2018 TranSopot Conference, Springer Proceedings in Business and Economics, 2019, Springer International Publishing, ISBN 978-3-030-17742-3, [978-3-030-17743-0], 342 p., DOI:10.1007/978-3-030-17743-0
Keywords in Englishinternal audit, transport enterprises
DOIDOI:10.1007/978-3-030-17743-0_14
URL https://rd.springer.com/content/pdf/10.1007%2F978-3-030-17743-0_14.pdf
Languageen angielski
Score (nominal)15
ScoreMinisterial score = 15.0, 07-08-2019, ChapterFromConference
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