QUANTIFICATION OF THE DECISIONS OF CONTROL AND AUDIT IN INVENTORY MANAGEMENT IN CEMENT INDUSTRY ENTERPRISES

Inventory management in enterprises of cement industry necessitates the assessment of the level of risk which is generated by production inventory. The processes of control and auditing allow for planning, monitoring and organization of inventory management in the analysed business entities. This paper is aimed at presentation of the phase of preparation of audit activities in the area of inventory and verification of model solutions for the processes of control and audit in terms of inventory management.