Keywords
Cost audit, risk matrix, audit risk, internal control, cost calculation, material consumption, audit evidence, analytical procedures.
How to Cite
ISSUES OF DEVELOPING A RISK MATRIX FOR COST AUDITS IN LIGHT INDUSTRY ENTERPRISES. (2026). International Congress on Economics, Management and Business Studies, 1(9), 59-72. https://econferencia.com/index.php/8/article/view/1401
Abstract
This article discusses the need to organize cost audits in light industry enterprises based on a risk-based approach. The study examines the identification of audit risks related to the cost of raw materials and materials, direct labor costs, production overhead, work in progress, cost of finished goods, scrap and waste, and their assessment in terms of probability and impact.
References
This work is licensed under a Creative Commons Attribution 4.0 International License.
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