Every head of the organization should know the methods of control over the activities of the accountant in order to protect his company from mistakes and abuse of the accounting employee.
Instructions
Step 1
The accountant reports directly to the head of the company and is responsible for the correct formation of its accounting policy, accounting, timely submission of financial statements in full. Along with the head of the company, but unlike the rest of its employees, the accountant bears administrative and criminal responsibility for improper performance of the assigned duties. If the company employs several accountants, organize their self-control and control over each other's activities. For example, they could check each other's documents.
Step 2
Schedule your audits. Use the services of third-party specialists. An independent expert can assess the formation of the company's accounting policy, the state of accounting, the reliability of the generated financial statements.
Step 3
If the company does not have the possibility of expanding the staff of accountants, and all responsibilities are assigned to one specialist, then the head of the company should take over control of his actions.
Step 4
To exercise control, the manager may not grant the second signature right to the accountant, retaining the right to sign on the bank card (to sign important financial documents on his own).
Step 5
On an ongoing basis, check the payments sent by the accountant, and on important or controversial issues, in addition to your accountant, consult with third-party specialists, for example, with firms providing accounting services, engaged in tax optimization, audit, development of various financial schemes, etc.
Step 6
Hire a lawyer, do not trust a single accountant with all personnel activities, for example, drawing up work books, employment contracts, maintaining primary personnel documentation and the company's workflow as a whole. Distribute responsibilities.
Step 7
It should be remembered that for each type of work there must be its own full-time or third-party employee, and then there will be practically no room for error or abuse.
