6+

Internal control and audit in the management of the organization

Send me via email

Authors


Associate Professor Department of analysis and audit
Russia, Plekhanov Russian University of Economics
ktprea@mail.ru


TAX assistant
Russia, Ernst and Ypung (CIS)B.V.


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.

Print Friendly, PDF & Email

Categories of article:

Read also

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: . Available at: https://sovman.ru/en/article/6505/

Full article text is available only in Russian.
Please select from the menu Russian language and continue reading.


References

  1. Trofimova L.B. Audit: teoriya i praktika. Uchebnik dlya bakalavrov: ucheb.posobie dlya stud. = Audit: Theory and Practice, Textbook for undergraduate: Textbooks for students / [sost. [compliers] Trofimova L.B., otv. Red., N.A. Kazakova]. – OOO Izdatel’stvo [Publishing House] «Yurait». Grif «Dopushcheno UMO» [Approved UMO]. Moskva [Moscow]: 2015  [c.385].
  2. Ivanov O.B. Postroenie risk-orientirovannoi sistemy vnutrennego kontrolya i audita v krupnoi korporatsii (na primere OAO “Rossiiskie zheleznye dorogi”) / sb. nauch. i metod.tr. / [Risk-oriented internal control and audit in a large corporation (on an example of Open Society “Russian railways”) / collection of scientific and methodological requirements] / sost. [compliers] O.B. Ivanov // Vestnik Rossiiskogo ekonomicheskogo universiteta imeni G. V. Plekhanova. 2015. № 6. – [S.[P.] 30].
  3. Petrov A.N. Osobennosti vnutrennego kontrolya raskhodov nekommercheskikh organizatsii pri sovershenii operatsii lizinga. [Features of the internal control nonprofits costs while making leasing operations] Zhurnal «Lizing» = Journal «Leasing» l№ 11, 2014 g. / [Petrov A.N.] / [Elektronnyi resurs [electronic resource]. [URL: http://doc2all.ru/article/23042015_198391_petrov].
  4. Krivetskaya T.P. Mezhdunarodnye finansovye standarty: metodika provedeniya audita otchetnosti [International financial standards: Methodology for reporting audit] / Krivetskaya T.P., Plotnikov K.S. – Moskva [Moscow], Izd-vo Vestnik «AKSOR» = Publishing house Vestnik «AKSOR» №2- 2012 (22). [56 s.[p.]].
  5. Smol’yakova T. Shtrafy biznesu za otklonenie ot perepiski. [Rosstat Fines for deviation from business correspondence. Rosstat] // Rossiiskaya gazeta // Stolichnyi vypusk №6805 (234) [Elektronnyi resurs] = Russian newspaper, Capital release №6805 (234) [electronic resource]. URL: http://rg.ru/2015/10/16/rosstat.html/ (obrashchenie – 01.03.2016)
  6. Kazakov I. Roznichnaya torgovlya v 2015g. [Trade in 2015]// zhurnal «Aktual’naya bukhgalteriya» – 2015 [Elektronnyi resurs] = Journal “Current Accounts” – 2015 [Electronic resource]].. URL: https://roznitsa.pro (dataobrashcheniya: 25.02.2016)
  7. Zhandarova I.Dlya biznesa vvedut kompleksnye proverki raz v tri goda [For business will introduce comprehensive inspections every three years] / Rossiiskaya gazeta – Federal’nyi vypusk №6893 (25) [Elektronnyi resurs] = Rossiyskaya Gazeta – Federal release №6893 (25) [electronic resource]. URL: http://rg.ru/2016/02/07/dlia-biznesa-vvedut-kompleksnye-proverki-raz-v-tri-goda.html (data obrashcheniya: 04.03.2016).
  8. E.V. Shestakova. Bukhgalterskaya otchetnost’ dlya «uproshchentsev» [praktikum] = The accounting reporting for the “simplified tax system” [workshop] / [otv. Red., sost. E.V. Shestakova.] – Rostov n/D: Feniks, 2014.- [156s.[p.]].