COOPEEATIYE OEGA]SriZATIOF BUSI^^ESS METHODS. 23 



til siidi detail that all expenditures are itemized properl}' and profits 

 shown in such a way that it is eas}^ to determine just where they 

 originated. 



25. Xo one thing connected with the business of any cooperative 

 body is more important than the proper auditing of accounts. Both 

 an internal and external audit should be made at regular and fre- 

 quent intervals. The internal audit is generality conducted by a 

 committee of the members. The external audit should be made by an 

 expert accoimtant and should be complete. 



26. Auditing circles can be formed to great advantage when there 

 are several cooperative organizations in the same territory. 



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