Factors influencing the effectiveness of the organization of the internal control system
Автор: Vildanova L.Z., Yarullin R.R.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Экономические науки
Статья в выпуске: 6-1 (81), 2023 года.
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In this article, the author sought to focus on the existing factors and limitations that affect the effectiveness of the organization of the internal control system. In addition, attention was paid to the problematic elements of the effectiveness of the organization's internal control system. It is also noted that the effective factor in the conduct of internal audits is physical control, namely: inventory of values, inspection and calculation of tangible assets.
Factors and limitations, performance efficiency, inventory, problematic elements, internal control
Короткий адрес: https://sciup.org/170199523
IDR: 170199523 | DOI: 10.24412/2500-1000-2023-6-1-169-172