Russian Federation
UDK 343.823 Работа заключенных. Сбережения. Доля заработка
Currently, much attention is paid to auditing as a control tool in all areas of activity. It is the audit that helps to identify in a timely manner, in some cases to prevent violations in the financial and economic activities of the institution, as well as to eliminate them. The audit is based on monitoring compliance with legislation, identifying weaknesses of the institution, assistance in eliminating identified violations. The article reflects issues related to the labor activity of convicts in institutions of the penitentiary system, considers the procedure for remuneration, payroll, pensions and other incomes of convicts. Based on the analysis of the acts of audits of the financial and economic activities of institutions of the penal enforcement system, the main violations in the calculation of wages to convicts, deductions from wages, pensions, compensation for food and communal services have been identified. The issues of the organization, the procedure for conducting an audit of financial and economic activities, its significance for the penal enforcement system are highlighted, recommendations are developed to prevent the identified violations in the future.
control, audit, remuneration, convicts, labor activity, Federal Penitentiary Service
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