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International Accounting
 

Theoretical aspects of development and deployment of system of internal control, its assessment through indicators of economic safety

Vol. 16, Iss. 43, NOVEMBER 2013

Available online: 30 November 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Kashtanova A.V. Graduate Student, the Department of Accounting and Economic Analysis, the Samara State Economics University
kashctanova@rambler.ru

In the article the analysis of the domestic legislation in the sphere of a readiness of a problem of introduction of system of internal control is carried out. In this regard the structure of the internal standard of system of internal control of the enterprise is offered. The list of actions for formation of system of indicators of an assessment of a condition of internal control through indicators of economic safety of the enterprise is provided.

Keywords: system of internal control, standard system of internal controls, primary documentation, financial reporting, economic security, performance evaluation

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

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