Home  Journals  International Accounting  3(249) - 2013 January

Integrated information system of internal control over foreign economic activity: problems of organization and options for building

Available online: 29 January 2013

Subject Heading: Account problems

JEL Classification: 

Efficiency of company internal control as a management function depends on its providing with objective, operative, significant and qualitative data. In the article the structure of data model by which integrates the all details of accounting system is defined. The conclusion is drawn that creation of the integrated information system of the internal control caused by specifics and features of functioning of the registration and analytical mechanism of foreign economic activity in Russia and the principles of its creation are developed.

Keywords: internal control, foreign economic company activity, data provision, financial accounting, management accounting, data model

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive