Bonda enko, Na alya
A icle
Me hods o audi ing cash a he en e p ise
Uni e si y Economic Bulle in
P o ided in Coope a ion wi h:
H yho ii Sko o oda Uni e si y in Pe eiasla
Sugges ed Ci a ion: Bonda enko, Na alya (2025) : Me hods o audi ing cash a he en e p ise,
Uni e si y Economic Bulle in, ISSN 2414-3774, H yho ii Sko o oda Uni e si y in Pe eiasla ,
Pe eiasla , Uk aine, Vol. 20, Iss. 1, pp. 83-99,
h ps://doi.o g/10.69587/ueb/1.2025.83
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Uni e si y Economic Bulle inUni e si y Economic Bulle in
UDC 657.6:658.1
Me hods o audi ing cash a he en e p ise
Na alya Bonda enko*
PhD in Economic Sciences, Associa e P o esso
Uni e si y o Cus oms and Finance
49000, 2/4 Volodymy Ve nadsky S ., Dnip o, Uk aine
h ps://o cid.o g/0000-0003-4733-8159
Sugges ed Ci a ion:
Bonda enko, N. (2025). Me hods o audi ing cash a he en e p ise. Uni e si y Economic Bulle in, 20(1), 83-99. doi: 10.69587/
ueb/1.2025.83.
*Co esponding au ho
Abs ac . The ele ance o he opic was due o he ac ha in he con ex o economic ins abili y, cash audi is becoming
a key ool o moni o ing he e ec i eness o en e p ise inancial esou ces managemen , gi en hei high liquidi y and
complexi y o accoun ing. The aim o he s udy was o summa ise he heo e ical ounda ions o cash audi and de elop
p ac ical ecommenda ions adap ed o he eali ies o Uk ainian en e p ises. The esea ch me hodology was based on a
combina ion o heo e ical analysis and p ac ical obse a ions using he me hods o induc ion, deduc ion, gene alisa ion
and sou ce analysis, which ensu ed he iden i ica ion o he main p oblems in he ield o cash audi a he en e p ise and
he de elopmen o e ec i e app oaches o hei solu ion. The a icle comp ehensi ely examined he pu pose o cash audi ,
ou lined he main asks o he audi o and sys emises in o ma ion esou ces, which will acili a e a high-quali y audi and
p o ide he audi o wi h he knowledge necessa y o e ec i e planning, conduc ing he audi , minimising e o s and
p epa ing eliable audi epo s. Pa icula a en ion was paid o he audi p ocedu es used a di e en s ages o he audi ,
which will allow he audi o o deeply unde s and hei speci ics and e ec i ely use hem o ob ain objec i e and eliable
audi e idence. The a icle p esen ed app oaches o he classi ica ion o audi con ol me hods used in Uk aine, wi h
special a en ion paid o documen a y e i ica ion and calcula ion and analy ical echniques as key elemen s o ensu ing a
high-quali y audi o cash a Uk ainian en e p ises. An imp o ed me hodology was p oposed, which included no only a
gene al audi plan and p og amme, bu also a de ailed es o he accoun ing and con ol sys em. This will allow he audi o
no only o e i y he co ec ness o he cash lows, bu also o assess he e ec i eness o he in e nal con ol sys em. To
acili a e and imp o e he quali y o he audi , special wo king documen s ha e been de eloped o help sys emise in o ma ion
and ensu e i s eliabili y. The esul s o he s udy can be used no only in he p ac ical ac i i ies o audi o s, bu also in he
educa ional p ocess o highe educa ion ins i u ions
Keywo ds: audi ; cash ansac ions; p ocedu es; audi s ages; gene al plan; p og amme; wo king documen
Copy igh © The Au ho (s). This is an open access a icle dis ibu ed unde he e ms o he
C ea i e Commons A ibu ion License 4.0 (h ps://c ea i ecommons.o g/licenses/by/4.0/)
Vol. 20, No. 1,2025
Jou nal homepage: h ps://ue-bulle in.com.ua/en
Recei ed: 21.01.2025. Re ised: 22.04.2025. Accep ed: 15.05.2025
DOI: 10.69587/ueb/1.2025.83
INTRODUCTION
Du ing pe iods o mili a y ins abili y, en e p ises ace
massi e challenges, including dis up ed logis ics, in a-
s uc u e losses, and declining consume sol ency. In such
condi ions, he need o e ec i e con ol o e he use o
inancial esou ces, especially cash, g ows, equi ing a e-
iew and imp o emen o audi app oaches.
An analysis o scien i ic esea ch indica es signi ican
a en ion o cash audi issues in bo h Uk ainian and global
scien i ic hough . Among Uk ainian schola s, O.B. Sili-
onchik & M.I.Sk ypnyk(2021) in es iga ed he me hod-
ology o planning s ages o cash audi . They analysed a -
ious scien i ic app oaches o accoun ing o ganisa ion and
audi me hods, concluding ha uni e sal app oaches a e
ine ec i e due o igno ing indi idual cha ac e is ics o en-
e p ises. The au ho s emphasised he need o de elop in-
di idualised me hodologies o accoun ing, classi ica ion,
and audi ing cash, in eg a ed in o he o e all en e p ise
managemen sys em. G.V. Bulko & I.O. Mi ko (2021),
in u n, ocused on he ole o cash audi and ways o in-
c ease i s e ec i eness in ensu ing cybe secu i y. They
s essed ha audi mus conside he need o p o ec con-
iden ial in o ma ion and p e en unau ho ised access o
i due o digi al h ea s, p oposing he de elopmen o e-
liable secu e se e s and he in ol emen o quali ied IT
Me hods o audi ing cash a he en e p ise
Uni e si y Economic Bulle in | Vol. 20, No. 1
84
he eliabili y o in o ma ion abou his key asse . Con in-
uing his line, he s udy by S.Ashok & K.Baska an(2019)
is dedica ed o audi and accoun ing p ocedu es wi h a
pa icula ocus on pe y cash. They highligh ed he c ucial
impo ance o p ope pe y cash audi o he o e all inan-
cial condi ion o an o ganisa ion, indica ing he in luence
o ac o s such as he na u e o ope a ions, company size,
and he isks o misapp op ia ion, he , and e o s du ing
econcilia ions. This s udy p o ided a basic unde s anding
o pe y cash audi and i s impac on cash balances, o e -
all liquidi y, and he inancial posi ion o an en e p ise,
ea i ming he need o a ca e ully de eloped and applied
audi me hodology o all o ms o cash. Addi ionally, he
impac o o e all audi quali y on he managemen o i-
nancial asse s, pa icula ly cash, was highligh ed in a s udy
by A.I.Hunj a(2025). This wo k, conduc ed on a sample o
non- inancial i ms in Sou h Asia, empi ically con i med
ha high audi quali y, along wi h he e ec i eness o he
audi commi ee, signi ican ly educes a company’s cash e-
se es. This indica es ha quali y audi ing ac i i ies, which
a e di ec ly based on clea ly de eloped audi me hodolo-
gies, con ibu e o inc eased anspa ency, accoun abili y,
and, consequen ly, mo e e icien and op imised manage-
men o cash esou ces a an en e p ise, educing he need
o excessi e cash accumula ion.
Based on he p o ided conclusions, p e ious s udies
conside a ious aspec s o cash audi ing, including plan-
ning, cybe secu i y, inancial esou ce managemen , he-
o e ical ounda ions, and he audi o elec onic money.
Howe e , he comp ehensi e impac o he uns able eco-
nomic en i onmen on he o ganisa ion and me hodology
o cash audi ing emains insu icien ly explo ed. Al hough
some au ho s do ouch upon issues o isks and con ol, he
speci ics o conduc ing audi s in condi ions o economic
ins abili y, which may include cu ency a e ola ili y, in la-
iona y p ocesses, and dis up ion o economic ies, equi e
sepa a e and de ailed s udy. The e is also a need o adap
exis ing me hodologies o he unique challenges a ising in
condi ions o mili a y ac ions, which signi ican ly inc ease
unce ain y and isks o en e p ises’ inancial lows.
The aim o he a icle was o imp o e o ganisa ional
and me hodological app oaches o audi ing en e p ise cash
in condi ions o economic ins abili y caused by mili a y
ac ions. The main objec i es we e: o analyse mode n ap-
p oaches o audi ing, o sys ema ise sou ces o audi e -
idence, and o de elop an adap ed audi plan aking in o
accoun he speci ics o c isis condi ions.
MATERIALS AND METHODS
In he p ocess o s udying he heo e ical and me hod-
ological ounda ions o cash audi a en e p ise, a se o
scien i ic me hods was applied. The esea ch is based on
heo e ical analysis aimed a s udying and sys ema ising
scien i ic wo ks o Uk ainian scien is s on he p oblems
o o ganising and conduc ing cash audi , cash accoun ing
and inancial s abili y o en e p ises. Pa icula a en ion
was paid o he analysis o app oaches o de e mining he
specialis s. R.V.Boyko & Ya.V.Ili (2024) no ed he impo -
ance o e ec i e inancial esou ce managemen o he
s abili y o ading companies. They e ealed he pu pose
and objec i es o cash esou ce audi , desc ibed app oaches
o i s essence, sou ces o audi e idence, and p oposed a de-
ailed algo i hm o e i ying inancial s a emen s (Fo m2
“S a emen o Financial Resul s (S a emen o Comp ehen-
si e Income)”) o iden i y possible audulen ac i i ies o
e o s. N.V.Kuzmenkoe al.(2021) analysed he speci ics
o cash audi , highligh ing heo e ical aspec s o i s o gan-
isa ion. The au ho s emphasised he impo ance o doc-
umen a y con i ma ion o ac s in he audi o ’s ac i i ies
and p opose using a es o checking he s a e o in e nal
con ol and a de ailed audi plan o imp o e i s quali y. In
connec ion wi h he sp ead o elec onic money, A.S.S ol-
po a(2020) in es iga ed he me hodological p inciples o
i s audi , including i ual cu encies, concluding ha audi
objec i es mus ake in o accoun he no el y and echno-
logical complexi y o elec onic money, as well as he need
o assess isks and he e ec i eness o in e nal con ol when
audi ing i ual cu encies.
Alongside he esea ch o Uk ainian academics, glob-
al scien i ic hough also pays signi ican a en ion o his
a ea, especially in he con ex o imp o ing in e nal con ol
e ec i eness and o e all audi quali y. Speci ically, a s udy
by S.M.Fauziahe al.(2023), conduc ed a a b oile a m-
ing en e p ise, e ealed a signi ican posi i e co ela ion
be ween in e nal audi o cash disbu semen s and in e nal
con ol (co ela ion coe icien 0.721). The esul s o his
wo k showed ha in e nal audi e ec i ely helps o iden i y
signi ican disc epancies be ween budge ed and ac ual op-
e a ing expenses. This unde sco es he impo ance o audi
p ocedu es o iden i ying con ol de iciencies, ensu ing
he accu acy o cash accoun ing, and minimising isks,
including aud. Con inuing he conside a ion o p ac ical
aspec s o applying audi o cash, a s udy by B.A.Ha a ede
al.(2024) ocused on he applica ion o ope a ional audi
o assess he e ec i eness o in e nal con ol speci ically
o e cash eceip s and disbu semen s a ClinicXYZ. The
esul s showed ha he e ec i eness o in e nal con ol was
59.34%, indica ing he p esence o signi ican sho com-
ings, such as he absence o w i en policies and p ocedu es
and an insu icien numbe o suppo ing documen s. This
s udy p o ided speci ic ecommenda ions o imp o ing
cash managemen , emphasising he impo ance o audi as
a ool o iden i ying weaknesses in he cash in e nal con-
ol sys em and de eloping measu es o s eng hen i .
In e ms o he di ec applica ion o audi p ocedu es
o cash, he s udy by K.Re naning um & S.T isnaning-
sih(2025) was aluable. They analysed he implemen a ion
o audi p ocedu es o cash and cash equi alen s accoun s
in a non-p o i ounda ion. The esul s showed ha audi
p ocedu es we e pe o med in acco dance wi h es ablished
s anda ds, despi e some ope a ional obs acles. This wo k
emphasises ha a ho ough audi o cash is c i ically im-
po an , as i is a equen a ge o aud, and demons a es
he p ac ical applica ion o audi me hodology o ensu e
Uni e si y Economic Bulle in | Vol. 20, No. 1
Bonda enko
85
pu pose o cash audi . Fo his eason, a ious in e p e a-
ions o he pu pose o he audi p esen ed in he scien i -
ic li e a u e we e s udied and compa ed. In pa icula , he
wo ks o he ollowing au ho s we e analysed: N.Y.Radion-
o a & K.O.Zhu a (2017); O.E.Nezdoyminoga & O.G.K a-
so a (2019); A.R.Okonchuk & A.R.Radiono a(2021). The
applica ion o he compa a i e me hod iden i ied common
and dis inc i e aspec s in he de ini ion o he pu pose o
cash audi by di e en au ho s, as well as he mos common
audi objec i es. The esul s o his analysis we e sys ema-
ised in he o m o a able e lec ing he main emphases
made by each esea che .
Along wi h he heo e ical analysis, he s udy used log-
ical analysis o e eal he essence o cash audi as an impo -
an elemen o he in e nal con ol sys em and ensu ing he
inancial s abili y o he en e p ise. Induc i e and deduc i e
me hods we e used o o mula e gene alisa ions based on
he analysis o ce ain scien i ic p o isions and o d aw log-
ical conclusions abou he o ganisa ion o he audi p ocess.
The s udy o audi p ocedu es ook in o accoun
he p o isions o In e na ional S anda ds on Audi ing
(ISA)315(2019), ISA330(2017) and ISA500(2020). The
applica ion o ISA315 and ISA330 allowed o a clea sep-
a a ion o isk assessmen p ocedu es and subsequen audi
p ocedu es (subs an i e and con ol es ing), which p o id-
ed a mo e s uc u ed app oach o planning and pe o ming
cash audi s. ISA500(2020) was used o de ail he con en
o audi p ocedu es, such as inspec ion, ex e nal con i ma-
ion, obse a ion, ecompu a ion, e-pe o mance, inqui y
and analy ical p ocedu es, which con ibu ed o inc easing
he easonableness o audi opinions.
An impo an s age o he esea ch was a de ailed anal-
ysis o he legal amewo k o Uk aine egula ing he ac-
coun ing and audi o cash. The ollowing documen s we e
s udied: Resolu ion o he Boa d o he Na ional Bank o
Uk aine No.148(2017), Resolu ion o he Boa d o he Na-
ional Bank o Uk aine No.51(2018), O de o he Minis-
y o Finance o Uk aine No.879(2014), Law o Uk aine
No. 851-IV(2003), Law o Uk aine No. 1591-IX (2021),
O de o he Minis y o Finance o Uk aine No.73(2013).
The analysis o hese documen s made i possible o de e -
mine he legisla i e equi emen s o he o ganisa ion o
cash accoun ing, con ol and audi p ocedu es in Uk aine.
A abula me hod was used o sys ema ise in o ma ion
on he main sou ces o audi e idence and he lis o audi
p ocedu es used in he audi o cash. This p o ided a isual
ep esen a ion o he classi ica ion o in o ma ion sou c-
es (in e nal and ex e nal) and ypes o audi p ocedu es
wi h examples o hei p ac ical applica ion. The modelling
me hod was used o de elop a s uc u ed app oach o he
audi o cash. This is e lec ed in he de elopmen o Table4
“Plan o conduc ing a cash audi a an en e p ise”, which
p esen s a h ee-s age model o he audi p ocess, co e ing
he o ganisa ional and p epa a o y, main and inal s ages.
The comp ehensi e applica ion o he me hods o heo e -
ical analysis, compa ison, logic, induc ion and deduc ion,
analysis o he egula o y amewo k, abula me hod and
modelling p o ided an in-dep h s udy o he heo e ical
and me hodological aspec s o cash audi and became he
basis o u he conclusions and de elopmen s.
RESULTS AND DISCUSSION
Main aining business s abili y in a ime o wa , when logis-
ics a e dis up ed, in as uc u e is des oyed and he pu -
chasing powe o he popula ion is declining, is an ex eme-
ly di icul ask. In such ci cums ances, manage s mus look
o inno a i e solu ions o ensu e business sus ainabili y.
Those companies ha can op imise he use o hei esou c-
es will ha e a be e chance o no only su i ing bu also
s eng hening hei ma ke posi ion. In his con ex , con-
ol o e cash, which is he mos liquid asse , is o pa icu-
la impo ance. The e o e, a high-quali y audi o cash is a
necessa y ool o ensu e inancial s abili y and p e en he
isks o e o s and aud in accoun ing.
The o ganisa ion o an audi begins wi h a clea de i-
ni ion o i s pu pose and he o mula ion o speci ic asks.
Typically, he audi o de e mines he pu pose and d aws
up a lis o asks o be pe o med du ing he audi a he
p epa a o y s age, aking in o accoun he e ms o he
ag eemen concluded wi h he clien . The la e con i ms
ha an ag eemen has been eached be ween he audi o
and he clien . F om a me hodological poin o iew, he
audi o should ha e an unde s anding o he pu pose and
objec i es o he cash audi be o e he s a o he ela ion-
ship wi h he clien , i.e. a ce ain basis ha will only need
o be adjus ed la e (Alieksieie & Mazu ,2020). This will
allow o speed up he o ganisa ional wo k and p oceed di-
ec ly o he audi i sel . The iews on he composi ion o
he cash audi objec i e ound in he economic li e a u e
a e p esen ed in Table1.
Au ho
Pu pose
N.Y. Radiono a &
K.O.Zhu a (2017)
Y.V.Podmeshalskae al.
(2019)
T.O.Melikho a &
A.S.Ve io kina (2019)
O.E.Nezdoyminoga &
O.G.K aso a (2019)
O.G.Ryabchuk &
I.R.Ko o ae a (2018)
A.Yu. Kozachenko
(2021)
A.R. Okonchuk &
A.R.Radiono a (2021)
L.M. Kulinich &
L.Yu.Pa amanska
(2016)
1. Ins alla ion:
legali y + + +
Table 1. App oaches o de e mining he pu pose o a cash audi
Me hods o audi ing cash a he en e p ise
Uni e si y Economic Bulle in | Vol. 20, No. 1
86
As can be seen om Table 1, each o he e iewed
wo ks ocused on es ablishing he eliabili y o da a on cash
lows. Usually, eliabili y o in o ma ion e e s o he e lec-
ion o he ac ual s a e o a ai s, as well as he absence o
ma e ial e o s and bias. Such quali a i e cha ac e is ics as
comple eness, co ec ness, legali y and imeliness a e o en
men ioned. A numbe o schola s, namely Y.V.Podmeshal-
skae al.(2019), A.Yu.Kozachenko(2021), L.M.Kulinich
& L.Yu.Pa amanska(2016), he pu pose o he audi is o
p o ide a easoned opinion in he epo , which equi es
a su icien e idence base. Decisions on he su iciency o
audi e idence a e made on he basis o he audi o ’s p o-
essional judgemen , which imposes a signi ican esponsi-
bili y on he audi o .
The app oach desc ibed abo e is accep able, since he
p o ision o audi se ices ends wi h he p epa a ion o a
epo , he inal pa o which con ains a conclusion (posi-
i e, condi ionally posi i e, nega i e) o a e usal o o mu-
la e i . The mos common easons o no issuing an opin-
ion a e he lack o su icien e idence and/o a iola ion o
he p inciple o independence. The aim o he cash audi
is o p o ide he audi o wi h a easonable opinion on he
legali y, eliabili y, imeliness, co ec ness, app op ia eness
and compliance wi h he applicable laws and egula ions o
he in o ma ion on he a ailabili y and mo emen o cash
e lec ed in he accoun ing eco ds.
The main a eas o he cash audi a e as ollows:
assessmen o he s a e o paymen discipline and in-
e nal con ol sys em o cash ansac ions;
e i ica ion o cash sa e y, imely and comple e pos -
ing o cash and i s in ended use;
e i ica ion o compliance wi h he es ablished cash
balance limi , a ailabili y o a documen app o ing he p o-
cedu e o i s calcula ion;
con ol o e he a ailabili y o a ull liabili y ag ee-
men wi h he cashie ;
e i ica ion o compliance wi h he e ms o cash in-
en o y, co ec ness o documen a ion o i s esul s;
de e mining he a eas o use o non-cash unds, hei
legali y and pu pose;
de e mining he numbe and ypes o bank accoun s
o he company, he co ec ness o hei opening, and he
speci ics o banking se ices;
con olling he accu acy and co ec ness o illing in
p ima y documen s;
checking he absence o e o s in he e lec ion o
in o ma ion on cash on syn he ic and analy ical accoun s;
de e mining whe he he ele an in o ma ion in
he p ima y documen s, accoun ing egis e s and inancial
s a emen s is iden ical;
con i ming he accu acy o he da a on cash p esen -
ed in he inancial s a emen s o he en i y.
Audi e idence is ob ained om bo h in e nal ( he
mos impo an pa ) and ex e nal sou ces. In e nal sou c-
es a e impo an because hey a e di ec ly ela ed o he
company’s ope a ions and p o ide de ailed in o ma ion
abou business ansac ions and in e nal con ols. Howe -
e , o ensu e he objec i i y and con i ma ion o in e nal
sou ces, he audi o should also ob ain in o ma ion om
ex e nal sou ces ha a e independen o he company
and can p o ide addi ional con i ma ion o iden i y po-
en ial disc epancies. Such a comp ehensi e app oach o
Au ho
Pu pose
N.Y. Radiono a &
K.O.Zhu a (2017)
Y.V.Podmeshalskae al.
(2019)
T.O.Melikho a &
A.S.Ve io kina (2019)
O.E.Nezdoyminoga &
O.G.K aso a (2019)
O.G.Ryabchuk &
I.R.Ko o ae a (2018)
A.Yu. Kozachenko (2021)
A.R. Okonchuk &
A.R.Radiono a (2021)
L.M. Kulinich &
L.Yu.Pa amanska (2016)
eliabili y + + + + + + + +
app op ia eness + + +
comple eness + + + + +
imeliness o e lec ion + + + +
impa iali y +
co ec ness + + + + +
compliance wi h applicable laws and egula ions + + + +
Iden i y o in o ma ion in p ima y documen s
and accoun ing egis e s +
2. Ob aining su icien audi e idence o o m an opinion + +
Sou ce: c ea ed by he au ho
Table 1. Con inued
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87
collec ing audi e idence allows he audi o o o m a ea-
sonable and eliable opinion on he company’s inancial
s a emen s. The main in o ma ion sou ces o he audi o
cash a e p esen ed in Table2.
Name o he g oup Lis o componen s
In e nal adminis a i e
documen s
O de on accoun ing policy ( ega ding he accoun ing o cash desk and bank accoun ope a ions);
O de on app o ing he p ocedu e o calcula ing he cash ill limi
Documen s o eco ding
cash ansac ions
Cash eceip ouche (No. KO-1); Cash paymen ouche (No. KO-2); Regis e o cash eceip
and paymen documen s (No. KO-3); Cash book (No. KO-4); Book o cash issued and ecei ed
by he senio cashie (No. KO-5); Cash disbu semen s a emen ; cash eceip
Accoun ing documen s
Cashless paymen s Paymen ins uc ions, bank s a emen s
Ac s and epo s
Ac o in en o y o cash and cash equi alen s; Repo on he use o unds issued o business ips
o agains accoun abili y; Ac o econcilia ion o mu ual se lemen s; Ac o audi o inancial
and economic ac i i ie
Accoun ing egis e s Jou nal 1, s a emen s 1.1, 1.2, 1.3; Regis e o uncollec ed wages
Financial s a emen s Balance Shee (S a emen o Financial Posi ion) (Fo m No. 1); S a emen o Cash Flows
(Fo m No.3 / 3-n); No es o he Annual Financial S a emen s
Regula o y and legal ac s
Resolu ion o he Boa d o he Na ional Bank o Uk aine No. 148 (2017); O de o he Minis y
o Finance o Uk aine No. 879 (2014); Law o Uk aine No. 851-IV (2003);
Law o Uk aine No.1591-IX (2021)
Table 2. Key in o ma ion sou ces o cash audi
Table 3. Audi p ocedu es o he audi o cash
Sou ce: c ea ed by he au ho
Sou ce: c ea ed by he au ho
Va ious p ocedu es a e applied in he cou se o an
audi . F om he pe spec i e o in e na ional p ac ice, he
me hodology o which is se ou in ISA 315(2019) and
ISA330(2017), hey a e di ided in o isk assessmen p o-
cedu es and subsequen audi p ocedu es (subs an i e and
con ol es s). ISA500(2020) p o ides a de ailed desc ip-
ion o he con en o inspec ion, ex e nal con i ma ion,
obse a ion, ecalcula ion, e-pe o mance, enqui y and
analy ical p ocedu es (Table3). They a e g ouped acco d-
ing o he con ex in which hey a e used by he audi o .
Names o audi p ocedu es Examples o use
Obse a ions O e seeing he p ocess o in en o ying cash and cash documen s s o ed in he company’s cash desk;
moni o ing he documen a ion o ansac ions wi h accoun able pe sons
Con i ma ion Con i ma ion o he amoun o he cu en accoun balance; con i ma ion o he in ended use o
unds, he e ms o ag eemen s concluded be ween he company and a hi d pa y
Inspec ion Checking en ies in he cash book, compliance wi h he s o age pe iods o p ima y documen s,
compliance wi h sa e y ules when wo king wi h cash equipmen
Reques
Sending le e s o eques o da a econcilia ion o he company’s coun e pa ies; e bal eques s o
employees ega ding cases o issuing money o epo ing, paymen o sala ies
( om he cash desk o o a bank ca d)
Recalcula ion
Ve i ica ion o he co ec ness om he ma hema ical poin o iew o de e mining he ne cash low
and i s balance a he end o he pe iod in he Cash Flow S a emen ( o m No. 3/3-n); de e mina ion
o he co ec ness o he calcula ion o he balance a he end o he day in he Cash Book (No. KO-4)
Re-execu ion Re-dis ibu ion o cash lows by ype o ac i i y (ope a ing, inancing, in es ing);
e-de e mina ion o exchange a e di e ences on o eign cu ency ansac ions
Analy ical p ocedu es
Analysis o liquidi y and sol ency indica o s o se e al yea s, compa ison wi h indus y a e ages;
ac o analysis o ne cash low; de e mina ion o he plausibili y o links be ween inancial
and non- inancial da a (numbe o new cus ome s, hou s wo ked, ma ke sha e,
olume o ansac ions pe day, e c.)
Acco ding o app oaches adop ed in Uk aine, o -
ganolep ic, compu a ional-analy ical, documen a y, and
me hods o gene alisa ion and implemen a ion o con-
ol esul s a e dis inguished. Gene al scien i ic me h-
odological echniques a e also singled ou . This me hod
o g ouping is desc ibed in he wo ks o L.V.Gu salen-
koe al.(2014), L.L.He lych & I.G.He lych(2017), and
N.V.Ko se uba(2018).
Con ol o e he ac ual s a e o objec s is ealised on
he basis o o ganolep ic (senso y) echniques, which in-
clude in en o y aking, con ol measu emen s, obse a-
ion, expe examina ion, and expe imen . Some o hem
a e gene ally no used in he audi o cash and cash equi -
alen s. Fo example, con ol measu emen s o wo ks a e
usually eso ed o du ing an audi o expenses o se le-
men s wi h supplie s and con ac o s o es ablish ac s o
Me hods o audi ing cash a he en e p ise
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88
olume dis o ion, o e p icing o unde p icing, inclusion
o non-budge ed expenses, e c.
Compu a ional-analy ical audi echniques include
economic analysis, s a is ical calcula ions, and econom-
ic-ma hema ical me hods and models. This g oup o
me hods, along wi h o ms o documen a y e i ica ion, is
widely used in audi ing cash ope a ions. Economic analy-
sis allows o unco e ing he easons o de ia ions in e-
po ed igu es and iden i ying signs o i egula i ies. Fo
p esen ing in o ma ion on cash low by ype o ac i i y, a
sepa a e epo (S a emen o Cash Flows (Fo m No.3/3n))
is p o ided. As T.A. Pe eymy o k (2007) no ed, du ing
he s udy o economic ac i i y, “i is e y impo an no o
make a mis ake in assessing he impac o ac o s (nega i e
o posi i e), when ul ima ely he alue o one ac o can be
ou weighed by he alue o o he ac o s wi h an opposi e
assessmen ”. An audi o who exp esses hei p o essional
judgmen on he inancial s a emen s o an economic en i y
mus no only ake in o accoun he cu en s a e bu also
he en e p ise’s immedia e p ospec s. Tha is, based on, o
example, a ious models o p edic ing he likelihood o
bank up cy, assess he iskiness o ac i i ies.
Documen a y e i ica ion, in i s essence, can be o -
mal, a i hme ic, egula o y and legal, c oss-checking,
analy ical, and ch onological. I.V. Beshulya & L.L. He -
lych(2013) p oposed di iding documen a y me hods in o
h ee g oups: 1)examina ion o an indi idual documen
( egis e , epo ing o m); 2) compa ison o accoun ing
documen s ( egis e s, epo ing o ms); 3)examina ion o
da a e lec ing he mo emen o homogeneous aluables.
The con en o ope a ions accompanied by cash mo emen
can be examined by he audi o bo h in ch onological o de
and in a sys ema ised manne . I documen a ion is checked
in ch onological o de , he e is usually a need o simul-
aneous wo k wi h di e en ypes o i . I is much mo e
con enien o s udy documen s by g oups o economically
homogeneous ope a ions.
C oss-checking is used o con i m he s a e o se le-
men s wi h coun e pa ies and he co esponding mo e-
men o unds in he bank accoun . T.Ya. Ma ki ska &
O.M.Bonda enko(2020) no ed ha his ype o e i ica-
ion can also be ca ied ou wi h he bank se ing he en e -
p ise o gain con idence in “ he p esence o open accoun s.”
Audi o s also eso o a i hme ic calcula ion o all o als in
a documen , which allows o iden i ying e o s made du -
ing i s p epa a ion. Fo example, in he cash disbu semen
s a emen , p o ided in Appendix 1 o Resolu ion o he
Boa d o he Na ional Bank o Uk aine No.148(2017), he
o al amoun in he ou h column o he able, he olume
o ac ually disbu sed cash pe s a emen , and he amoun o
deposi ed unds a e checked.
The na ional app oach p o ides o a clea dis inc ion
be ween documen a y and ac ual con ol, while he in e -
na ional app oach combines hem wi hin inspec ion. Du ing
documen a y e i ica ion, i is common o eso o e-pe -
o mance, ecalcula ion, inqui y, and ex e nal con i ma ion,
al hough each o hese p ocedu es has a sligh ly di e en
name in domes ic p ac ice. Acco ding o he in e na ional
iew o he audi p ocess (ISA500,2020), he e is no sepa a e
g oup o me hods o gene alisa ion and implemen a ion o
con ol esul s, as hese a e conside ed ob ious and no e-
la ed o he examina ion s age. The mos comple e ma ch in
con en is obse ed o he obse a ion p ocedu e, which
is included in he o ganolep ic g oup in na ional p ac ice.
Each audi is condi ionally di ided in o se e al s ages.
Mos esea che s who ha e s udied he o ganisa ion o cash
audi s ha e se led on he op ion o dis inguishing only
h ee s ages, namely: p epa a o y, main, and concluding.
Such in o ma ion is con ained in he wo ks o N.Y.Radi-
ono a & K.O.Zhu a(2017), O.G.Ryabchuk & I.R.Ko o-
ae a(2018), T.O.Melikho a & A.S.Ve io kina(2019). The
second mos equen dis ibu ion is in o ou s ages. The
a o emen ioned h ee a e supplemen ed by a physical e -
i ica ion s age, also called ac ual, which is p oposed o be
conduc ed a e pe o ming p epa a o y p ocedu es, i.e.,
he i s s age. This posi ion is held by Y.V.Podmeshalskae
al.(2019) and I.D.Golyash & B.N.Menki (2019).
The e a e also schola s who dis inguish six o mo e
s ages o cash audi . Fo example, M.D. Ko inko (2014)
compiled a lis o audi o ac ions du ing he e i ica ion
o cash ope a ions o an economic en i y, combining hem
in o six s ages. In his opinion, such a e i ica ion should
begin wi h “a sudden audi o he cash ill wi h a ull shee -
by-shee ecalcula ion o all money and o he cash docu-
men s loca ed in he en e p ise’s cash ill”. A.Yu.Kozach-
enko (2021) p o ides simila in o ma ion in he a icle.
Acco ding o M.Yu.Gulko(2020), eigh s ages o o ganisa-
ion and di ec conduc o he audi o mone a y asse s, he
main componen o which is cash, should be dis inguished.
The au ho p o ided he highes deg ee o de ail o he
p e iously men ioned s ages. Fo example, he di ided he
p epa a o y s age in o he ollowing h ee: “p elimina y ex-
amina ion o clien ’s ac i i ies; d awing up an audi plan;
cons uc ing a scheme o he audi p ocess sequence”. I is
mo e app op ia e o disclose hese p ocesses as pa o he
i s s age o he audi , a he han sepa a ing hem.
O he app oaches a e also ound in economic li e a-
u e. Yu.V.Sha ina & T.L.Sliunina(2024), al hough hey
dis inguished ou s ages o audi , like Y.V. Podmeshal-
skae al.(2019), acco ding o hei ision, he audi should
begin wi h an o ganisa ional s age, du ing which he au-
di o collec s and analyses in o ma ion abou he en e -
p ise’s ac i i ies, i s s uc u e, managemen and accoun ing
sys em, assesses he easibili y o he audi , and concludes
he se ice ag eemen . Only a e his does he ansi ion
o he p epa a o y s age occu , whe e an audi eam should
be c ea ed, a gene al audi s a egy de eloped, and an audi
plan, p og amme, and schedule de eloped. The main s age
was enamed o echnological wi hou changing i s essence,
as was he concluding ( inal) s age.
The op ion o di iding he cash audi p ocess in o h ee
s ages is su icien : o ganisa ional-p epa a o y, main, and
concluding. The e is no need o single ou a physical ( ac-
ual) e i ica ion s age as a sepa a e g oup, as he p ocess o
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Bonda enko
89
obse ing he in en o y o cash and cash documen s in he
ill is a ype o audi p ocedu e, which, al hough i signi i-
can ly a ec s he quali y o he conclusions d awn, is no
mo e impo an han o he ypes, such as inqui y, ecalcu-
la ion, analy ical p ocedu es, e c. The gene al appea ance
o he cash audi plan is p esen ed in Table4.
Name o he audi s age Con en
O ganisa ional-p epa a o y
amilia isa ion wi h he speci ics o he company’s business;
e i ica ion o he absence o ci cums ances ha may be g ounds o e usal o conduc he audi
o he company’s inancial s a emen s;
s udying he gene al indus y indica o s o simila en e p ises;
de e mina ion o he audi isk;
calcula ion o he ma e iali y le el;
p epa a ion o he audi plan and p og amme;
conclusion o an audi se ices ag eemen .
Main pe o ming audi p ocedu es in acco dance wi h he p e iously p epa ed audi p og amme;
comple ion o wo king documen s.
Concluding
Summa ising he esul s o he audi :
analysis o he iola ions and abuses ound;
coo dina ion o he iden i ied iola ions wi h he managemen and hei co ec ion;
p epa a ion o he audi epo .
Table 4. Plan o conduc ing a cash audi a an en e p ise
Table 5. Tes o he company’s accoun ing and in e nal con ol sys em
Sou ce: c ea ed by he au ho
The i s s ep is o in es iga e he issue o he absence
o a con lic o in e es and compliance wi h he p inci-
ple o audi o independence. Fo example, i he key audi
pa ne and he chai man o he company’s Supe iso y
Boa d a e amily membe s o he i s o second deg ee
o kinship, he objec i i y o he opinion p esen ed in he
audi epo will be ques ionable. The audi en i y ho -
oughly amilia ises i sel wi h he speci ics o he com-
pany’s business. In o ma ion on he main and addi ional
ac i i ies, main sales ma ke s, main coun e pa ies o he
company, o ganisa ional s uc u e, accoun ing policy, e c.
is s udied. The ask o he company ac ing as he clien
is o p o ide all he necessa y documen a ion. This may
include, i s o all, he company’s Cha e , Ce i ica e o
S a e Regis a ion, ce i ica e om he Uni ied S a e Reg-
is e o En e p ises and O ganisa ions o Uk aine (US-
REOU), O de on Accoun ing Policy, O de on App o al
o he P ocedu e o Calcula ing he Cash Balance Limi ,
Regula ion on he In e nal Audi Se ice, inancial s a e-
men s and audi epo s o p e ious yea s, e c.
A he o ganisa ional and p epa a o y s age, he in e -
nal con ol sys em is also assessed. I a high le el o e icien-
cy is ound, his will educe he labou in ensi y o he sub-
sequen audi , he sequence o asks o which is eco ded in
he p og amme. The elemen s o be examined a e usually
he in e nal en i onmen , con ols in place, isk manage-
men , in o ma ion and communica ion, e c. A commonly
used me hod o assessmen is es ing.
By es ing he in e nal con ol sys em, he audi o e al-
ua es i s e ec i eness, iden i ies de iciencies in cash accoun -
ing, de e mines audi isk, assesses he quali ica ions o em-
ployees who pe o m cash ansac ions, and es ablishes he
e ec i eness o he con ol p ocedu es adop ed by he com-
pany (Table5). The esul s ob ained, among o he hings, al-
low he de elopmen o he p og amme o choose he igh
me hod o conduc ing he audi : spo , ull o combined.
No. Ques ion Con en Answe Op ions No es
Yes No
1 We e any de iciencies, i egula i ies, o abuses iden i ied in p e ious audi s?
2Does he Accoun ing Policy O de su icien ly disclose he speci ics o accoun ing o
cash and cash equi alen s?
3 Does he company ha e a schedule o cash and cash equi alen s documen low?
4 Do accoun ing employees lea e equen ly?
5 Is he e a ull liabili y ag eemen wi h he cashie ?
6A e he e p ope condi ions o s o ing cash and cash documen s in he company’s cash
desk?
7 Has he p ocedu e o calcula ing he cash balance limi been app o ed?
8 Does he company comply wi h he cash balance limi ?
9Has he company been ined o iola ing he p o isions o he Regula ion on conduc ing
cash ansac ions in he na ional cu ency?
10 A e he cash books numbe ed and laced in he p esc ibed manne ?
Me hods o audi ing cash a he en e p ise
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90
A e analysing he esul s ob ained du ing he assess-
men o he company’s in e nal con ol model, an audi
p og amme is d awn up. I discloses in o ma ion abou he
ime ame o comple ing he asks and he pe sons espon-
sible o he quali y o he audi , as well as audi p ocedu es,
sou ces o in o ma ion, indices o wo king documen s, e c.
I is ad isable o s a an audi o cash wi h a su p ise in en-
o y. The ex e nal audi o should ac as an obse e in his
p ocess. P io o he physical inspec ion, he cashie p o ides
he chai man o he in en o y commi ee wi h a eceip s a -
ing ha all cash ecei ed has been pos ed and cash issued
has been w i en o , and ha all eceip and expense docu-
men s ha e been submi ed o he accoun ing depa men .
Non-cash paymen s a e also subjec o in en o y. They a e
subjec o a special p ocedu e, which in ol es coun e ec-
oncilia ions wi h coun e pa ies. The ac ual exis ence o cash
in ansi , i.e. cash belonging o he en i y bu no ye c edi ed
o he ele an cu en o o he bank accoun , can be con-
i med by compa ing he amoun s eco ded in sub-accoun s
333“Cash in ansi in na ional cu ency” and 334“Cash in
ansi in o eign cu ency” in acco dance wi h Ins uc ions
no.291 (Minis y o Finance o Uk aine,1999), wi h he in-
o ma ion con ained in eceip s om banks, pos o ices, and
copies o he accompanying s a emen s o ans e ing p o-
ceeds o he bank o collec o s.
The audi o cash ansac ions is usually ca ied ou
using a con inuous me hod, wi h special a en ion paid o
compliance wi h cash discipline. Al hough his me hod is
he mos labou -in ensi e, i also minimises he isk o e -
o s no being de ec ed. The con inuous ype o audi is used
in si ua ions whe e he audi o belie es ha he use o he
sampling me hod will no be su icien ly e ec i e o ob ain
he necessa y audi e idence. This is because he sampling
me hod may no de ec signi ican i egula i ies in such a
sensi i e a ea o accoun ing as cash ansac ions, whe e he
isk o aud is signi ican . An excep ion is possible only o
cash ansac ions ha a e o a la ge-scale na u e. The cash
audi p og amme is se ou in Table6.
No. Ques ion Con en Answe Op ions No es
Yes No
11. Is he imeliness o he employee’s e u n o unused unds p o ided o epo ing
con olled?
12 Is he cash egis e in en o y ca ied ou mo e han once a yea ?
13 Does he company ca y ou unscheduled in en o ies?
14 A e he e any ag eemen s on opening bank accoun s?
15 Did he company conduc mu ual e i ica ion o se lemen s wi h coun e pa ies in he
epo ing pe iod?
16 A e he ules o de e mining he e ec o changes in o eign exchange a es, as se ou
in NP(S)BO 21/IAS 21, adhe ed o when se ling wi h o eign coun e pa ies?
17 Is he e alua ion o end-o -day mone a y i ems, o which ansac ions occu ed
du ing he day using he NBU exchange a e, pe o med?
18 Do accoun ing s a moni o legisla i e changes ega ding accoun ing and axa ion?
19 A e he e en ion pe iods o p ima y documen s ela ed o cash and cash equi alen s
adhe ed o?
20 Is he e i ica ion o syn he ic and analy ical accoun ing da a pe o med be o e
p epa ing inancial s a emen s?
21 Is he consis ency o accoun ing egis e indica o s and inancial s a emen s checked?
22 Do you conside he in e nal con ol sys em a he en e p ise o be e ec i e?
Sou ce: c ea ed by he au ho
Table 5. Con inued
No. Lis o issues o be checked Audi me hodological
echniques Audi e idence Te m
1
Checking he compliance o accoun ing da a
and he ac ual a ailabili y o cash and cash
documen s on hand
Supe ision o he
in en o y p ocess
Cash Book, Cash Receip Vouche
(CRV), Cash Paymen Vouche (CPV),
Ac on he Resul s o In en o y
o A ailable Funds Held
2
Checking he es ablishmen o and compliance
wi h he cash balance limi in he company’s
cash desk
Documen a y,
a i hme ic
Cash Limi Calcula ion, O de on
App o al o Cash Limi Calcula ion
P ocedu e, O de on Accoun ing
Policy, Cash Book, CRV, CPV
3Ve i ica ion o compliance wi h legal
equi emen s o he employmen o a cashie
Documen a y,
egula o y and legal
Full Ma e ial Liabili y Ag eemen ,
Cashie ’s Job Desc ip ion
Table 6. Cash audi p og amme
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Bonda enko
97
de ec ion and co ec ion o e o s. The esul s o he s udy
a e impo an o imp o ing he quali y o audi se ices
and s eng hening inancial discipline a en e p ises in a
di icul economic si ua ion.
P omising a eas o u he esea ch in his a ea a e
he de elopmen o adap ed cash audi me hods, aking
in o accoun he speci ic isks a ising in he con ex o he
ongoing wa , including logis ical cons ain s and in la-
iona y p ocesses, as well as he s udy o he impac o dig-
i al echnologies, in pa icula he use o elec onic money
and online paymen sys ems, on he cash audi p ocess
and he de elopmen o app op ia e ools and p ocedu es
o hei e i ica ion. In addi ion, i is impo an o s udy
issues ela ed o he de ec ion and p e en ion o cash
aud in a wa economy.
ACKNOWLEDGEMENTS
None.
FUNDING
None.
CONFLICT OF INTEREST
None.
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Bonda enko
99
Методика аудиту грошових коштів на підприємстві
Наталія Бондаренко
Кандидат економічних наук, доцент
Університет митної справи та фінансів
49000, вул. Володимира Вернадського, 2/4, м. Дніпро, Україна
h ps://o cid.o g/0000-0003-4733-8159
Анотація. Актуальність теми зумовлена тим, що в умовах економічної нестабільності аудит грошових коштів
стає ключовим інструментом контролю за ефективністю управління фінансовими ресурсами підприємства,
враховуючи їхню високу ліквідність та складність обліку. Метою роботи було узагальнення теоретичних
засад аудиту грошових коштів та розроблення практичних рекомендацій, адаптованих до реалій українських
підприємств. Методологія дослідження ґрунтувалася на поєднанні теоретичного аналізу та практичних
спостережень із застосуванням методів індукції, дедукції, узагальнення й аналізу джерел, що забезпечило
виявлення основних проблем у сфері аудиту грошових коштів на підприємстві та розробку ефективних підходів
до їх вирішення. Всебічно досліджено мету аудиту грошових коштів, окреслено основні завдання аудитора та
систематизовано інформаційні ресурси, що сприятиме якісній перевірці та надасть аудитору знання, необхідні
для результативного планування, проведення аудиту, мінімізації помилок і підготовки достовірних аудиторських
звітів. Особливу увагу приділено аудиторським процедурам, які застосовуються на різних етапах перевірки, що
дозволить аудитору глибоко розуміти їхню специфіку та ефективно використовувати для отримання об’єктивних
і достовірних аудиторських доказів. У роботі було представлено підходи до класифікації аудиторських методів
контролю, що застосовуються в Україні, при цьому особливу увагу приділено документальній перевірці та
розрахунково-аналітичним прийомам як ключовим елементам забезпечення якісного аудиту грошових коштів
на українських підприємствах. Запропоновано удосконалену методику, яка включає в себе не лише загальний
план та програму аудиту, а й детальний тест системи обліку та контролю. Це дозволить аудитору не просто
перевірити правильність відображення грошових коштів, а й оцінити ефективність системи внутрішнього
контролю. Для зручності та підвищення якості аудиту розроблено спеціальні робочі документи, які дозволяють
систематизувати інформацію та забезпечити її достовірність. Результати дослідження можуть бути використані
не лише в практичній діяльності аудиторів, а й в навчальному процесі закладів вищої освіти
Ключові слова: аудиторська перевірка; касові операції; процедури; етапи аудиту; загальний план; програма;
робочий документ
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