employee from 01.01.2004 until now
Kursk, Kursk, Russian Federation
employee
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
GRNTI 06.35 Учетно-экономические науки
The article discusses the goal of building an effective system of internal control, elements of the internal control system are structured, the list of sources of information base for the functioning of the internal control system is detailed, methods of quality assessment of the internal control system are selected, the stages of evaluation of the effectiveness of the internal control system of the enterprise are formulated.
internal control, internal control system, methodology for evaluating the internal control system, risks of the accounting mechanism, information source
1. Artemenko I.O. Ocenka sistemy vnutrennego kontrolya: metody i istochniki informacii // V sbornike: Uchetno-analiticheskoe obespechenie - informacionnaya osnova ekonomicheskoy bezopasnosti. Mezhvuzovskiy sbornik nauchnyh trudov i rezul'tatov sovmestnyh nauchno-issledovatel'skih proektov: v 2-h chastyah. - Moskva, 2017. - S. 14-19.
2. Egorova I.S. Ocenka riskov effektivnosti organizacii sistemy vnutrennego kontrolya ekonomicheskogo sub'ekta // Innovacionnoe razvitie ekonomiki. - 2015. - №5 (29). - S. 55-65.
3. Zayceva O.P. Buhgalterskiy uchet i analiz, kak informacionnaya osnova vnutrennego kontrolya v sel'skohozyaystvennyh organizaciyah / O.P. Zayceva, Yu.P. Shahova // Nauka o cheloveke: gumanitarnye issledovaniya. - 2016. - №3 (25). - S. 179-187.
4. Zelenskaya T.M. Ocenka ekonomicheskih riskov, kak otdel'naya funkciya sistemy vnutrennego kontrolya / T.M. Zelenskaya, S.A. Kucherenko // Sovremennye tendencii razvitiya nauki i tehnologiy. - 2016. - №5-7. - S. 89-91.
5. Informaciya Minfina Rossii N PZ-11/2013 «Organizaciya i osuschestvlenie ekonomicheskim sub'ektom vnutrennego kontrolya sovershaemyh faktov hozyaystvennoy zhizni, vedeniya buhgalterskogo ucheta i sostavleniya buhgalterskoy (finansovoy) otchetnosti [Elektronnyy resurs]. URL: http://www.consultant.ru/document/cons_doc_LAW_156407/ (data obrascheniya: 22.02.2020).
6. Leont'ev E.D. Kriterii ocenki sistemy kontrollinga i vnutrennego kontrolya promyshlennogo predpriyatiya / E.D. Leont'ev, Yu.F. Novachenko, R.V. Tolmachev // V sbornike: Aktual'nye problemy razvitiya hozyaystvuyuschih sub'ektov, territoriy i sistem regional'nogo i municipal'nogo upravleniya : materialy HI mezhdunarodnoy nauchno-prakticheskoy konferencii. - 2016. - S. 151-156.
7. Makarenko S.A. Ocenka effektivnosti funkcionirovaniya sistemy vnutrennego kontrolya / S.A. Makarenko, A.A. Shapovalova // Biznes i dizayn revyu. - 2018. - №4 (12). - S. 8.
8. Maksimova G.V. Ocenka sistemy vnutrennego kontrolya / G.V. Maksimova, K.A. Karetnikov // Izvestiya Baykal'skogo gosudarstvennogo universiteta. - 2017. - T.27. - №3. - S. 372-379.
9. Samoylova T.V. Principy organizacii i metodicheskie podhody v ocenke sistemy vnutrennego kontrolya / T.V. Samoylova, O.A. Saprykina // V sbornike: Innovacionnaya ekonomika: ot teorii k praktike Sbornik nauchnyh trudov po materialam Mezhdunarodnoy nauchno-prakticheskoy konferencii / Pod obschey redakciey N.V. Fadeykinoy. - 2015. - S. 398-403.
10. Tyazhkorob A.N. Metodicheskie podhody k ocenke sistemy vnutrennego kontrolya // V sbornike: Aktual'nye problemy buhgalterskogo ucheta, analiza i audita : materialy IX Mezhdunarodnoy molodezhnoy nauchno-prakticheskoy konferencii / Otv. Red. E.A. Bessonova. - 2017. - S. 223-226.
11. Uzlov M.S. Analiz kontrol'noy sredy pri ocenke sistemy vnutrennego kontrolya predpriyatiya // Sovremennaya nauka: aktual'nye problemy i puti ih resheniya. - 2016. - №1 (23). - S. 142-146.
