AUDIT AND ANALYSIS OF THE SINGLE SOCIAL CONTRIBUTION AS A TOOL FOR ENSURING THE FINANCIAL SECURITY OF AN ENTERPRISE

Abstract

Introduction. The article discusses the role of auditing and analysis of the unified social contribution (USC) in the system of financial security of an enterprise, as well as the importance of control and analytical procedures in ensuring the stable development of business entities. The relevance of the topic is due to the growing attention to the problems of effective management of labor costs, the need to comply with the requirements of current legislation, and the minimization of risks of financial sanctions in the field of calculation and payment of the USC. Since the USC is a mandatory payment that significantly affects the financial results of an enterprise, its proper administration is directly related to the level of economic stability and security. The purpose of the article is to justify the need for auditing and systematic economic analysis of social security contributions as tools for identifying financial risks, increasing the transparency of payroll operations, and optimizing enterprise costs. Methods. The authors emphasize that effective auditing in the field of social contributions is one of the key mechanisms for ensuring that a company's activities comply with legal requirements and for improving its financial stability. The paper reveals the theoretical and methodological foundations of organizing USC audits, classifies typical violations that occur during its calculation, and identifies the main risks that arise in the process of administering social contributions. Results. The authors note that the most common problems are errors in calculating the accrual base, improper application of preferential rates, incorrect distribution of payments to employees, and inconsistencies between accounting data and reports to regulatory authorities. Such violations not only lead to losses in the form of fines and penalties, but may also indicate weaknesses in the company's internal control procedures. Conclusion. Particular emphasis is placed on the relationship between the management of the unified social tax and the company's financial security system. The authors reveal that financial security is formed through a set of measures aimed at preventing risks associated with incorrect accounting, inefficient use of labor resources, and possible external audits.