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Internal control and audit in the management of the organization

Internal control and audit in the management of the organization

Авторы

Кривецкая Татьяна Петровна
к.э.н., доцент кафедры Анализа хозяйственной деятельности
Россия, Российский экономический университет им. Г.В.Плеханова
ktprea@mail.ru
Бутакова Анна Александровна
Ассистент налогового отдела
Россия, Эрнст энд Янг (СНГ)Б.В.
aa.butakova@gmail.com
Ишаева Алина Рустемовна
бухгалтер первой категории в департаменте бухгалтерского сопровождения
Россия, АО «Мазар»
ishaevaalina@rambler.ru

Аннотация

Importance Internal control is the main mechanism in the management decision-making. The article discusses different concepts of internal control in the management of the organization and examples of control.
Objectives The purpose of writing this article - the study of currently used procedures of internal control on the example of small retail organizations; in order to achieve the intended purpose it is necessary to perform a number of tasks - to get acquainted with the theoretical basis of internal control in the management of the organization, an analysis of internal control in small business management system
Methods Using theoretical and statistical methods in the present work, we examined the basic elements of internal control, management of small organizations, especially the tendencies and prospects of internal control in small business management.
Conclusions and Relevance We concluded that internal control system is an important tool for management of the organization and effectiveness of its economic activity, financial stability, improve the investment attractiveness.

Ключевые слова

control, internal control system (ICS), ICS elements, small business, management, administrative decisions.

Финансирование

Article executed within Plekhanov Russian University of Economics’s job in terms of research on the topic "Internal control in small business management system".

Рекомендуемая ссылка

Кривецкая Татьяна Петровна, Бутакова Анна Александровна, Ишаева Алина Рустемовна. Internal control and audit in the management of the organization // Современные технологии управления. ISSN 2226-9339. — #5 (65). Номер статьи: 6505. Дата публикации: 17.05.2016. Режим доступа: https://sovman.ru/en/article/6505/

Authors

Tat'yana P. Krivetskaya
Associate Professor Department of analysis and audit
Russia, Plekhanov Russian University of Economics
ktprea@mail.ru
Anna A. Butakova
TAX assistant
Russia, Ernst and Ypung (CIS)B.V.
aa.butakova@gmail.com
Alina R. Ishaeva
Bookkeeper
Russia, JSC "Mazar"
ishaevaalina@rambler.ru

Abstract

Keywords

Suggested citation

Tat'yana P. Krivetskaya, Anna A. Butakova, Alina R. Ishaeva. // Modern Management Technology. ISSN 2226-9339. — #5 (65). Art. #  6505. Date issued: 17.05.2016. Available at: https://sovman.ru/en/article/6505/


Acknowledgments: The authors are grateful to the reviewers for detailed examination of the manuscript and valuable comments. The authors are (deep) appreciation Krivetsky Tatyana Petrovna for help and interest in the work, as well as valuable advice and comments.

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