Methodological aspects of systematization of control procedures for resource supplying enterprises of housing and communal services
Автор: Gorodkova Svetlana Aleksandrovna, Kibireva Elena Anatolyevna
Журнал: Петербургский экономический журнал @gukit-journal
Рубрика: Финансовая и денежно-кредитная сферы
Статья в выпуске: 4 (28), 2019 года.
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In the article, the authors highlight the features of grouping control procedures for resource-supplying enterprises of housing and communal services. Their identification and formalization are carried out within the framework of the business-oriented approach used by the authors. It is proposed to distinguish such types of control procedures as administrative, audit, regulatory, reparative, and preventive. For each type of control procedures the following aspects like purpose, objectives, content, owner of the process, forms and frequency of the results of the presentation are defined. The composition of attributes is presented taking into account the regulations of control procedures.
Control procedures, internal control, resource-supplying entities, business processes, administrative procedures, audit procedures, regulatory procedures, reparative procedures, preventive procedures
Короткий адрес: https://sciup.org/140244414
IDR: 140244414 | DOI: 10.25631/PEJ.2019.4.126.138