Improving the methodology for conducting an internal audit of fixed assets of a machine-building enterprise

Marina Motolyanec; Kristina Putkova

doi:10.52957/2221-3260-2026-8-169-181

JEL L91 JEL L21 JEL R41 JEL F13

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IMPROVING THE METHODOLOGY FOR CONDUCTING AN INTERNAL AUDIT OF FIXED ASSETS OF A MACHINE-BUILDING ENTERPRISE Improving the methodology for conducting an internal audit of fixed assets of a machine-building enterprise

АА Аа

Published in Theoretical economics · Issue 8, 2026 · Pages 169–181 · Rubric: YOUNG RESEARCHERS

DOI: https://doi.org/10.52957/2221-3260-2026-8-169-181

Received: 27.05.2026 Accepted: 22.08.2026 Published: 30.08.2026

Authors

Marina Motolyanec

ORCID

Kristina Putkova

Marina Motolyanec

Academic degree: candidate of economic sciences

Science rang: docent

Yaroslavl State University Yaroslavl

ORCID

Kristina Putkova

Yaroslavl State University Yaroslavl

ABSTRACT

In today’s economic conditions, one of the factors contributing to an organization’s sustainable development is improving the use of its assets. The fixed assets used by organizations serve as their most important economic resource, influencing the increase in capital productivity, the number of services provided, the reduction in their cost, and, most importantly, the growth of profits. Fixed assets (machinery, equipment, buildings, structures, etc.) form the basis of the production potential of machine-building enterprises. Their technical condition, level of automation, and degree of wear and tear directly determine the volume of output, quality, and cost. Modernization and renewal of fixed assets are key factors in increasing production efficiency. Given the complexity and variability of the regulatory framework, as well as the large range of items and the geographical dispersion of fixed assets within a single enterprise, there is a need to organize an internal audit in order to comply with legislation in the field of accounting, monitor fixed assets, and improve the efficiency of their use. Based on a comparative analysis of economic literature and an assessment of these regulatory documents, the article systematizes existing approaches to the interpretation of the concepts of «internal audit» and «fixed assets», identifies their key similarities and differences, provides a critical overview of existing methods of internal audit of fixed assets and suggests an author’s methodology that takes into account the specifics of the engineering industry. Particular attention is paid to contradictions in the criteria for recognition of fixed assets, including cost limits and purposes of use, which creates risks of distortion of financial statements. The authors propose refined definitions of the categories under study, synthesizing modern requirements of international standards and national regulations. The application of the developed approach makes it possible to unify the process of asset identification, minimize the subjectivity of assessments and improve the quality of internal audits and control over the fixed assets of a machine-building enterprise.

KEYWORDS

internal audit, fixed assets, risks, sustainable development, retrospective control, analytical procedures

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GOST

Motolyanec M. V., Putkova K. A. Improving the methodology for conducting an internal audit of fixed assets of a machine-building enterprise // Theoretical economics. 2026. no. 8. pp. 169-181. DOI: https://doi.org/10.52957/2221-3260-2026-8-169-181. (Date of access 27.09.2026).

MLA

Marina Motolyanec, Putkova K. A.. "Improving the methodology for conducting an internal audit of fixed assets of a machine-building enterprise." Theoretical economics.8 (2026): 169-181. DOI: https://doi.org/10.52957/2221-3260-2026-8-169-181.

APA

Motolyanec M. V., Putkova K. A. (2026). Improving the methodology for conducting an internal audit of fixed assets of a machine-building enterprise. Theoretical economics(8), 169-181. https://doi.org/10.52957/2221-3260-2026-8-169-181

Chicago

Marina Motolyanec, Putkova K. A.. "Improving the methodology for conducting an internal audit of fixed assets of a machine-building enterprise." Theoretical economics, no. 8 (2026): 169-181. https://doi.org/10.52957/2221-3260-2026-8-169-181.

WIKI

{{cite journal | author = Motolyanec M. V., Putkova K. A. | title = Improving the methodology for conducting an internal audit of fixed assets of a machine-building enterprise | journal = Theoretical economics | year = 2026 | issue = 8 | pages = 169-181 | doi = 10.52957/2221-3260-2026-8-169-181 }}

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IMPROVING THE METHODOLOGY FOR CONDUCTING AN INTERNAL AUDIT OF FIXED ASSETS OF A MACHINE-BUILDING ENTERPRISE Improving the methodology for conducting an internal audit of fixed assets of a machine-building enterprise

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