Internal control as an integral system for identifying threats to the economic security of an enterprise
Автор: Kondrashova N.G., Sonkina E.K.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 11-1 (93), 2022 года.
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In the article, the internal control of an enterprise is considered from the standpoint of a systematic approach as a system aimed at neutralizing threats to economic security for its protection. The structure as a form of organization of the internal control system is disclosed, the characteristics of the elements of this structure are presented, emphasis is placed on the need for risk assessment and an algorithm for its implementation is proposed that allows revealing the specifics of the functioning of this system at the enterprise.
Economic security, internal control system, organization form, elements, algorithm of risk assessment
Короткий адрес: https://sciup.org/170196310
IDR: 170196310 | DOI: 10.24412/2411-0450-2022-11-1-203-205