AUDIT OF INTELLECTUAL PROPERTY OBJECTS OF THE ORGANIZATION

Abstract

The article is devoted to the problem of audit of intellectual property objects (IPOs) and the search for solutions to these problems. The article analyzes the current situation in the IPO audit market, defines IPOs, and explains why IPOs cannot be fully identified with intangible assets. The main problem when conducting an audit of the IPO, according to the audit of the IPO, according to the auditors, is the absence of the moment of registration of such an object in the organization. The authors pay attention to this. In their opinion, the audit of the IPO should begin with finding out the fact of registration and putting such an object on the balance sheet in the organization. According to PBU 14/2007 "Accounting for intangible assets", OIS should, however, be considered as intangible assets. The article presents the conditions for the inclusion of intellectual property in intangible assets. The authors distinguish the growing demand for OIS audit services. The article describes the stages of conducting such an audit. it is divided into General, event-based and target-based audits. According to the authors, the problem of OIS audit is also the lack of a sufficient number of qualified personnel of this profile. This problem is still poorly understood and requires further study.