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Social audit of consumer cooperation organizations: a system of procedures and analytical indicators

Available online: 2 June 2014

Subject Heading: AUDITING

JEL Classification: 

Pages: 39-52

The article presents a system of analytical procedures and indicators that allows estimating satisfaction of the interested parties and balance of resource use policy for development of social aspects of consumer societies and their unions. The offered system reflects integration of methods of efficiency audit, and it complies with strategic audit that promotes improvement of an enterprise's management quality and social fields of activity of consumer societies and their unions.

Keywords: social audit, consumer cooperation, analytical procedures, system, indicators, efficiency audit, compliance audit

References:

1. Amanzholova B.A., Naumova A.V., Shishova Iu.A. Analiticheskie protsedury v sotsial’nom audite organizatsii potrebitel’skoi kooperatsii [Analytical procedures in social audit of consumer cooperation organizations]. Auditor, 2012, no. 12, pp. 49–55.
2. The concept of development of consumer cooperation of the Russian Federation till 2015: Central Union of the consumer societies of the Russian Federation. Available at: Link. (In Russ.)
3. Tereshchenko D.O. Statisticheskoe issledovanie nalogooblozheniia torgovoi organizatsii [A statistical research of taxation of a trade organization]. Novosibirsk, NSTU Publ., 2011, 179 p.
4. АА1000 Stakeholders Engagement Standard. Institute of Social and Ethical Accountability – AccountAbility. Available at: Link.

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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