Importance The design and operation of internal control are of crucial significance to ensure the effective performance of entities supplying resources to housing and utilities services. As the housing and utilities service market grows due to increased competition, rapid development and transformation of technologies, changes and sophistication of business processes, the accounting and analytical system substantially evolves, thus requiring to modify its constituents. Objectives The research systematizes factors influencing the substance and design of the internal control sub-system of entities supplying resources to housing and utilities services. Methods The research draws upon proceedings on accounting and internal control in monographs, articles, conference materials. We apply general research methods, such as analysis and synthesis, induction and deduction, comparison, systems approach and economic and mathematical methods. Results We systematized factors influencing the substance and scale of the internal control sub-system of resource supplier. We propose our own version of the internal control sub-system design tailored for sectoral specifics of entities supplying resources to housing and utilities services. Conclusionsand Relevance The formation of the effective internal control sub-system is an integral part of the entire accounting and analytical sub-system of a resource supplier in line with the effect the external and internal environment has on its substance. The findings may prove useful to articulate local regulations on internal control of resource suppliers.
Keywords: internal control, accounting and analytical system, control procedures
Azarskaya M.A. [The system of internal control in corporate governance]. Innovatsionnoe razvitie ekonomiki = Innovative Development of Economy, 2014, no. 2, pp. 111–118. (In Russ.)
Bobrova E.A. [The accounting and analytical system of production costs: Types of accounting and audit]. Auditorskie vedomosti = Audit Journal, 2007, no. 2, pp. 20–26. (In Russ.)
Vandina O.G. [Actions for introduction of control of expensive indicators within registration and analytical system of business processes at the enterprises of the construction complex]. Sibirskaya finansovaya shkola = Siberian Financial School, 2012, no. 5, pp. 94–96. (In Russ.)
Maslov B.G. [Teoretiko-methodical aspects of the registration-analytical system of formation of the cost price]. Ekonomicheskie i gumanitarnye nauki = Economic and Humanitarian Sciences, 2009, no. 4, pp. 57–66. (In Russ.)
Khakhonova N.N. [Theoretical-methodological research of the category “accounting-analytical system” of the commercial organization management]. Fundamental’nye issledovaniya = Fundamental Research, 2012, no. 9-1, pp. 231–234. (In Russ.)
Ivanov E.A. [The essential characteristics and conceptual model of accounting and analytical system]. Biznes. Obrazovanie. Pravo. Vestnik Volgogradskogo instituta biznesa = Business. Education. Law. Bulletin of the Volgograd Business Institute, 2014, no. 1, pp. 162–166. (In Russ.)
Maslova I.A. [Theoretical and methodological aspects of the accounting and analytical system of costing in the manufacturing sector]. Upravlencheskii uchet = Management Accounting, 2009, no. 7, pp. 89–100. (In Russ.)
Romanchin S.V. [Methodological bases of formation of registration-analytical system of maintenance of financial stability of the commercial organizations with a view of bankruptcy forecasting]. Ekonomicheskie i gumanitarnye nauki = Economic and Humanitarian Sciences, 2011, no. 10, pp. 52–56. (In Russ.)
Usatova L.V. [The formation of the accounting and analytical system in enterprises]. Upravlencheskii uchet = Management Accounting, 2008, no. 9, pp. 17–25. (In Russ.)
Evstaf’eva E.M. [Methodology of accounting and analytical support for management of own capital of commercial organizations]. Ekonomicheskie i gumanitarnye nauki = Economic and Humanitarian Sciences, 2011, no. 1, pp. 59–66. (In Russ.)
Amanzholova B.A., Zaitseva O.P., Naumova A.V. Razvitie sistemy vnutrennego kontrolya organizatsii potrebitel’skoi kooperatsii: monografiya [Developing the internal control system in a consumer cooperation entity: a monograph]. Novosibirsk, Siberian University of Consumer Cooperation Publ., 2007, 200 p.
Gorodkova S.A., Kibireva E.A. [Features of internal costs control of the subject of housing and communal services]. Sibirskaya finansovaya shkola = Siberian Financial School, 2014, no. 2, pp. 117–121. (In Russ.)