ACCOUNTING AND INTERNAL AUDIT OF BUSINESS TRAVEL EXPENSES IN BUDGETARY ORGANIZATIONS
الشريط الجانبي للمقالة
محتوى المقالة الرئيسي
الملخص
This article explores the accounting practices and internal audit mechanisms related to business travel expenses in budgetary organizations. The research analyzes the current procedures for recording, reporting, and verifying travel expenditures, highlighting common shortcomings in documentation, financial discipline, and compliance with established regulations. Emphasis is placed on identifying gaps in internal control systems that may lead to inefficiencies or misuse of public funds. The study also develops methodological recommendations aimed at enhancing the effectiveness of internal audits, improving financial transparency, and ensuring the rational use of budgetary resources allocated for official travel.
تفاصيل المقالة
القسم
المراجع
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