Control Support Of The Monetary Resources Management System

Table 1: Internal Control Working Document (ICWD) «Internal Control Program of Cash Transactions»

Direction Control	Regulatory framework	Sources of information	Period Control	Controller's name	Nature of verification	Control procedures
1.Evaluation of the accounting system and internal control of cash transactions	Federal Law «On accounting»; Instructions of the Central Bank of the Russian Federation dated 11.03.14 № 3210-U «On the procedure for conducting cash transactions by legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses» and Instructions the Central Bank of the Russian Federation dated 07.10.13 № 3073-U «On the implementation of cash payments»	Accounting policy, workflow schedule, job descriptions, inventory acts, bank document setting the limit for keeping funds at the cash desk	10.02.2020	V.P. Aryamov	Solid	Testing, formal verification
2. Checking cash transactions	Instructions of the Central Bank of the Russian Federation dated 11.03.14 № 3210-U «On the procedure for conducting cash transactions by legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses» and Instructions the Central Bank of the Russian Federation dated 07.10.13 № 3073-U «On the implementation of cash payments».	Cash book, inventory acts, incoming and outgoing cash documents, bank document setting the limit for keeping funds at the cash desk, cashier reports, documents confirming the legal justification for issuing cash from the cash desk	11-12.02.2020	V.P. Aryamov	Solid	Inventory, observation, formal inspection, logical inspection, arithmetic inspection, inspection
3. Checking funds in bank accounts	Civil Code of the Russian Federation; Federal Law of 27.06.2011 №. 161-FL «On the National Payment System»; Federal Law «On Currency Regulation and Currency Control» dated 10.12.2003 No. 173-FL, «Regulations on the Rules for Transferring Funds» (approved. Bank of Russia June 19, 2012 № 383-P), Letter of the Central Bank of the Russian Federation dated August 24, 2004 № 36-3/1643 «On settlements under a letter of credit»	Bank account agreements, bank statements with supporting documents (payment orders, collection orders), correspondence with servicing banks, analytical and synthetic accounting registers	13-14.02.2020	V.P. Aryamov	Solid	Formal check, inventory, inspection, confirmation, traceability, counter check, arithmetic check

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