Economics and Management Engineering | Article | Published 2021
The article identifies the objectives of the audit of transport and forwarding activities as a result of research conducted in the framework of the organizational and methodological framework for the audit of transport and forwarding activities and their improvement. Forms of audit were grouped. Recommendations were made to develop an initial audit plan and improve it. The basis for the organization of the audit of freight forwarding activities was studied. The letter of commitment, the content of the contract, planning, programming, methods used in the audit, the procedure for registration of the results of the audit were disclosed in the organization of the audit. The audit of freight forwarding activities was based primarily on the professional need to know the requirements of the laws of our country and equivalent legal documents, as well as internationally accepted laws, rules, agreements and other documents, which are the legal basis of their activities.