The Determinants of the Internal Audit in Road Cargo Transport Enterprises

Andrzej Letkiewicz () and Ewelina Mandera ()
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Andrzej Letkiewicz: University of Gdansk
Ewelina Mandera: University of Gdansk

A chapter in Challenges of Urban Mobility, Transport Companies and Systems, 2019, pp 161-169 from Springer

Abstract: 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

Keywords: Internal audit; Transport enterprises (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-030-17743-0_14

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DOI: 10.1007/978-3-030-17743-0_14

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