Development of analytical procedures in the internal control system

Автор: Starushko A.A., Martynova T.A.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 1-2 (95), 2023 года.

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The article discusses the traditional methods of analysis used to analyze financial stability within the framework of the internal control system of enterprises. It is proved that for the purposes of assessing compliance with the hypothesis of continuity of activity, traditional methods of analysis are not enough, and therefore the need to expand and deepen analytical procedures involving the improvement of analysis techniques is revealed. The article proposes an expanded system of analytical procedures for assessing financial stability within the framework of internal control.

Analytical procedures, internal control, methods of analysis, risks, financial stability, business continuity hypothesis

Короткий адрес: https://sciup.org/170197477

IDR: 170197477   |   DOI: 10.24412/2411-0450-2023-1-2-92-96

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