Russian Federation
The article discusses the need for internal control in accordance with local regulations and the system of COSO, which hadn’t used in domestic practice previously. Approaches to the organization of internal control as part of its elements such as control environment of the economic entity, risk assessment activities, information and communication, control activities and monitoring as assessing the effectiveness of internal control are formed by the author.
efficiency, operational and financial performance, the control environment, risk assessment, information and communication, control activities, monitoring the internal control system
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