Improvement of mechanisms of internal control in the organization
Автор: Chernenko E.R., Kurbanaev L.Kh.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 11-3 (57), 2019 года.
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The article discusses the urgent issue of organizing events to improve the internal control system. The objectives and values of internal control for the company are disclosed. The main problems of the organization of the internal control system are determined. Also in this article, corrective actions are considered to improve the internal control system at the enterprise based on the results of control procedures. The developed criteria for evaluating errors and deviations will help to understand what is the root of the problem. Based on a more detailed economic analysis, a specialist can draw conclusions about the company's activities and risks.
Internal control, internal audit, principles of internal control effectiveness, corrective actions, results of control procedures
Короткий адрес: https://sciup.org/170181319
IDR: 170181319 | DOI: 10.24411/2411-0450-2019-11414