The main way to control the safety of the property of the enterprise. It can be mandatory or voluntary, the procedure for its implementation must be enshrined in the company's accounting policy. So, the company has the right to carry out a mandatory inventory of fixed assets once every three years, but the head of the company may establish a different frequency of carrying out. The frequency with which voluntary inventories can be carried out is not established by law - this can be done as often as the company's management considers necessary.
This is a check of the availability of the organization's property and the state
of its financial obligations as of a certain date by comparing actual data with
accounting data. This is the main way to actually control the safety of property
values and funds.