Integrated model of internal control in the Russian company
Автор: Deynega Valentina Nikolaevna, Martynova Tatyana Alexeevna
Журнал: Теория и практика общественного развития @teoria-practica
Рубрика: Экономические науки
Статья в выпуске: 5, 2012 года.
Бесплатный доступ
Under the circumstances of enhancement of the role of internal control in adverting risks of unreliable information and loss of assets or their inefficient use, there ongoing a search for efficient models, which may receive the maximum benefits under the conditions of budget reduction for control activities. The article describes advantages and stages of building the integrated model of internal control.
System of internal control, control environment, control procedures, internal audit, integrated model of internal control
Короткий адрес: https://sciup.org/14934416
IDR: 14934416
