The difference between on-site and off-site inspection.

The legislation of Russia provides for 2 types of state inspections - field and office. What is their essence?

Facts about in-house inspections

A desk inspection is a control activity carried out by state inspectors at their place of work. Usually it consists in examining the accounting documents submitted to the government agency. Such as, for example, tax returns. If a cameral customs check is carried out, then transport documents are often checked, as well as other sources certifying the transportation of goods across the border of Russia.

If during a desk audit the inspector reveals a violation, then an order may be issued to the audited organization to eliminate it. But if everything is in order with the documents, then the company is usually not notified in any way about the fact of this control event. The audited organization also has the opportunity to submit objections to the results of the examination of documents to the supervisory authority.

As a rule, violations discovered in the course of in-house inspections are associated with errors in reporting sources, with the delay in their submission to the state body or with their incorrect completing. Therefore, all that usually needs to be done by the auditee in response to receiving an order to eliminate defects is to redirect a new or amended package of documents to the supervising agency.

Facts about on-site inspections

On-site inspection is a control activity that is carried out by state inspectors directly on the territory of the audited organizations. Often it supplements a cameral one - that is, both activities can be carried out by the same state structure. If the firm does not have the opportunity to receive representatives of departments at home, then a meeting with them is still held in the territorial division of the relevant state body.

On-site inspection can be associated with the study of not only accounting documents, but also accounting documents, and any others that reflect the financial and economic operations of the company. Also, during on-site inspections, the actual conditions of the company's activities are often checked, various tests and measurements are carried out.

Based on the results of the relevant control measures, government departments can issue various orders, which the audited organizations are obliged to eliminate in a timely manner.

It should be noted that on-site inspections are planned and unscheduled. Activities of the first type are carried out according to a schedule, which is usually published in advance - for example, on the website of the controlling agency. The reason for unscheduled inspections may be the receipt by the auditing government agency of information that the controlled organization is committing violations in its work.

Cameral events, in principle, are also carried out in accordance with the plan - however, it is drawn up exclusively for intradepartmental use. The audited organizations, as we noted above, may, in principle, know nothing about the facts of carrying out the relevant checks of the reporting documents provided by them.

Comparison

The main difference between an on-site inspection and a cameral one, as it can be understood from the name of the corresponding events, is in the place where they are held. In the first case, this is the territory of the controlled object, in the second - the place of work of the department inspectors. Also, offsite and cameral events differ in content. The first type of checks are usually deeper and more comprehensive. Within the framework of cameral events, as a rule, only documents are studied - from those provided by the organization to the controlling department in the reporting order.

Having considered what is the difference between an on-site and a desk audit, we will record the criteria we have identified in a small table.

Table

Field inspection Office inspection
What do they have in common?
May be carried out by the same inspection agency
Requires study of documents
What is the difference between them?
Conducted on the territory of the controlled organizationConducted at the workplace of inspectors of inspection agencies
Assumes study a wide range of documents, as well as the content of various financial and business transactionsLimited to the study of documents - mainly reporting
.