Auditing.

Audit (English auditor - auditor) - services to evaluate the financial statements of the company in view of the accuracy of the information and opportunities for the firm in business.

The external audit conducted by the special audit firm, explains: enforcement of accounting and reporting of transactions, which provides corporate enterprise, the state of internal controls in a corporate enterprise and its assessment, compliance with corporate enterprise provisions of laws and regulations of Ukraine of economic objectives established by a general meeting of owners.

internal Audit carries out an internal audit service companies that periodically review and evaluate: a) the adequacy and effectiveness of systems and internal process control, and b) management of economic and financial risks, c) the completeness, timeliness and accuracy of financial and other reports, d) compliance with the principles and internal accounting procedures and e) compliance with regulatory requirements.

14. Insurance companies. Надання страхових послуг.

Insurance companies - are financial intermediaries that carry out payment

its clients to the occurrence of certain events specified in the contract

insurance

The insurer offers its customers insurance services, acting as a specific product in the insurance market.Insurance compared to the listed services - is this a service that requires an insurer of certain efforts to form the need for this service. Signs describing the insurance service. For economic characteristics distinguish life insurance and general insurance. With the object of insurance are the following types:

personal Insurance

property insurance

liability insurance.

The status of the insured produce insurance services to protect the interests of citizens, ie individuals, and those that serve the interests of subjects of entrepreneurial activity.

15. Financial management .Функції фінансового менеджера.

Financial management - a system of principles, methods, means and forms of monetary relations. The main point is in financial management to improve production efficiency and product distribution. Functions of financial management are:

-to financial organization of the enterprise;

-to development forecasts, projects and plans of making capital,

-to evaluation of various options concluded capital,

- to policy development and current financial plans, plans and receipt of foreign currency;

- to financial analysis of the entity;

-to control over the implementation of targets.

-to choose financial