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[popenenHem ‘TAKHX MepOTIpHATHIE MOKHO TOBBICHTS 6asLI 10 34, "TO MOSBOMHT OWCHHT CHCTEMY BHYTPEHHETO KOHT- POIs, KaK YAOBNeTBOPHTETBHYIO. ‘OueHka cHctembt BHYTpeHHETo KOHTpOMA B Ho pasieneituH nosBonser maHMpoBatb Mpopesterie Te- KYLUMX MpoBepok aHHoro NonpasaeneHis. YeM Ty4- Mle OpraH3oBaHa cHCTeMa BHYTPeHHeTO KOHTpO.A, TeM MeHee HYXNACTeA B MPOBepKe caMa eATeNGHOCTS noapaaaenenus. [pw xopoutell opratusanin oKaabI- BAeTOR JOCTATOUHDIM MLL MOHMTOPHHT caMoit CHC TeMbI BHYTPeHHeTO KOHTPONS. Thiaxnposarwe mposepok mpowssomuTes KaK 110 BpeMeHn (Kora H Tile MPOBEPKY MPOBOAHTS), TAK H 110 TayOHHe mpoepKi (Nepvou, 3a KOTOpBIi MPoBepAeTCA AesTEMBHOCTS MopAaeMeHHEA) Ht 10 TlepevHiO OXBATI- BaeMLX Bonpocos. [TpaBiLTsHoe nuaxMpoBanHe ray6u- HI IpOBePKH Ht MepesHst OxBATHIBAeMBIX BOTIPOCOB 11O- SBOIMIET MPOBEPATOUIEMY He OTBIEKATECH Ha MpoBeste- He CTOPOHHHX HeomeOBAHIIH 1B TO Xe BpeMs OBecrie- ‘Tb HeOBXOAHMyIO NOAHOTY cBenerHit (TAG. 2). 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BaxHo, 4706s! ona Gsula craiulapT- Holt Wi Bcero GaHka, MlOHATHOM H yzOOHOH B Hc TOMB30BaHHM BCENH TIPOBEPAOLLHMH. Wrrorostiit 2oxyMeniT MposepkH - ak. AKT nIpo- Bepku conepXHT creyIOUIyIO MHKopMaLIHO. ‘Saeonoeox: Howep axra 1 nara ero cocraniieHits. Tiposepmouree nogpaaieneHne. CorpyiHMKi, mpo- BONMBUIKe TIpOBEpKY. Tipopepstemoe rlogpaaenene. Lea nposepxu. Tay6uua mpopepKi. Tlepeerts nposepaemsix Bonpocos. Tara npensuymieit nposepkn. Ceputka Ha axt. Codepacamensuan wacme: 1) Tannbre 06 oGbeme nposepaemsix ontepa- uni B nonpasnenerwu. Hanpunep: KpemuTHBti nloprpert dbunata "Anoropoanmit” cocrour v3 18 KpeAHTHEIX RoroBOpOB, BKM coyst- Hoit samomkentocri 150 nom py6. 25 note gon. CLA. 2) Tlepeveris nposepennsix nosMunit, xapak- ‘TepHsyloulKt oGvem mposepkn. 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