Typically, an audit at a retail store is performed once a month. Usually a specific day is selected. For example, it could be last Friday. Let us further consider how the audit takes place in the store.
Documentation
Before the check will be performed, it is necessary to prepare a statement of account. All sheets in it must be numbered. It is desirable that the audit in the store was carried out in the presence of an independent person. Verification records must be kept in duplicate. This can be done by the owner of the point and an independent representative or the latter with the seller. For more precise control, the employee can keep records separately, not in the statement.
Specificity
To determine what result the audit in the store should give, it is necessary to calculate the income (receipt of production). The balance from the previous check is added to the obtained indicator. After that, the consumption of the goods for the control period is deducted. If before the audit of the store was not carried out, then the amount of goods sold is simply deducted from the parish. Testing at a small point can last about 5-6 hours. In this regard, it is advisable to start it in the morning. Some owners trust employee verification. However, in this case, sellers may hide some information.
Planned activities
Revision in the store can be carried out in several stages. Their number depends on the size of the point, the volume of goods, assortment. Before starting the test, a plan is drawn up. This takes into account the ability to make adjustments and additions to it as violations are detected. If you do not change the course of verification activities, the audit in the store may be ineffective. In some cases, a plan, even well thought out one, has to be adjusted after revealing some facts. Along with this, the addition and introduction of changes to the course of control measures should be justified. Corrections are carried out until all the materials necessary for a correct understanding of the state of affairs are collected. 
Verification Program
It provides for the time during which control measures will be carried out, a list of key issues and objects to be audited. The program may contain the following sections:
- Purpose.
- Questions to check.
- Conditions and means that are necessary for the implementation of activities.
- Location and deadlines.
- Subject composition.
- Documentation forms.
purpose
This section describes the main tasks that will be solved through verification. They depend on the size of the enterprise. So, for example, at a large point, the condition of warehouses is checked, compliance with the rules of storage of products, the correctness of cash transactions and so on. A slightly different purpose is pursued by the audit in the shop. Shortage This is usually the main reason for starting the audit. Therefore, at a small point, attention is focused on the correspondence of the quantity of products sold to the volume of revenue for it.
Auditors
Depending on the size of the store, various specialists may be involved in the audit. For example, it can be technologists, suppliers, financiers, accountants. The audit manager needs to correctly distribute the tasks between the involved persons, to monitor the completeness of control of individual sections in the store. He also organizes the proper presentation of the results, provides practical assistance to the participants.In accordance with the compiled program, the possibility and necessity of using certain audit tools, methods and techniques for obtaining and processing information are determined. Before the start of the audit, a meeting is held with the persons involved in it.
Check progress
In a store selling a wide range of products, inspection participants are distributed among departments. Each of them keeps records and makes entries in its statement. Be sure to check the status of the warehouse. Financiers conduct an audit of the box office. They establish deviations, identify inconsistencies in the cash balance to the amount of receipts. Accountants verify the documentation of the enterprise. They look at the correctness of filling, the completeness of the reflection of operations, the reliability of information in the magazines.
All involved persons follow the developed verification program. Identified violations are documented in the relevant act. After checking all departments, an audit statement is compiled. It indicates the activities that have been carried out, the results of the monitoring. If violations have been identified, the head of the audit commission and the director of the enterprise identify the perpetrators. They can be brought to disciplinary, administrative or criminal liability. Often, audits are carried out by supervisory authorities without warning (unscheduled). So that the company does not have any problems with the control structures, it is advisable to conduct regular internal audits.
