Internal control and audit in the management of the organization

Anna A. Butakova; Alina R. Ishaeva; Tat'yana P. Krivetskaya

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.

Alina R. Ishaeva
Bookkeeper
Russia, JSC "Mazar"
Abstract: 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.
Keywords: control, internal control system (ICS), ICS elements, small business, management, administrative decisions.

Categories of article:

Business Administration

Development of Ownership Risk Management Systems as the Basis for Ensuring the Economic Sustainability of Russian Organizations in a Pandemic

Blitz-monitoring the state of the enterprise

Features of assessing the products competitiveness of the enterprises of the Federal penal service in the Russian Federation

Human resource management and enterprise personnel management: relationship and differences

Website of a hotel company as a tool for transmitting brand values and attracting the target audience

Project finance: Article executed within Plekhanov Russian University of Economics’s job in terms of research on the topic "Internal control in small business management system".
Suggested citation: Tat'yana P. Krivetskaya , Anna A. Butakova , Alina R. Ishaeva
Internal control and audit in the management of the organization// Modern Management Technology. ISSN 2226-9339. – #5 (65). Art. # 6505. Date issued: 2016-05-17 . Available at: https://sovman.ru/en/article/6505/

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