Article 58. Procedures of accounting control
Accounting control must proceed in the following stages:
- To study the situation of general management, the system of book-keeping and the distribution of work within the accounting entity;
- To work out the plan of control, to determine the targets, to prepare the questionnaires, to get information from the concerned parties and to fixe the time assigned for the control;
- To proceed to the physical inspection;
- To make a written report of control mentioning the strong points, and deficiencies, and to make recommendations to the line authority of the controlled entity or other concerned parties on the methods and measures to solve problems while keeping the controlled entity informed.