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International Accounting
 

The role of internal control in effective management of financial and economic activities

Vol. 18, Iss. 26, JULY 2015

Received: 29 January 2014

Accepted: 10 February 2014

Available online: 25 August 2015

Subject Heading: FINANCIAL ACCOUNTING

JEL Classification: 

Pages: 23-33

Chkhutiashvili L.V. Kutafin Moscow State Law University, Moscow, Russian Federation
lela@email.ru

The article focuses on the role of internal control of the economic entity in effective management of financial and economic activities. The typical feature of the modern economic environment is ever increasing current information at external and internal levels, which is the basis for sound management decisions. Therefore, the need for effective control over completeness and reliability of current and reporting information is substantially growing.

Keywords: accounting, internal control, risk, organization, economic life

References:

  1. Borisova L.I. [The Ministry of Finance of the Russian Federation recommended to exercise internal control]. Finansovye i bukhgalterskie konsul'tatsii, 2013, no. 11. (In Russ.) Available at: Link.
  2. Vasil'ev Yu.A. Peremeny v bukhgalterskom uchete i utochneniya v otchetnosti [Changes in accounting and updates in reporting]. Uslugi svyazi: bukhgalterskii uchet i nalogooblozhenie = Communication Services: Accounting and Taxation, 2012, no. 1. Available at: Link. (In Russ.)
  3. Kakovkina T.V. Organizatsii, podlezhashchie obyazatel'nomu auditu: sistema vnutrennego kontrolya [Organizations that are subject to statutory audit: the internal control system]. Auditorskie vedomosti = Audit Journal, 2011, no. 8, pp. 3–16.
  4. Mishuchkova Yu.G. Osobennosti organizatsii sistemy vnutrennego kontrolya na predpriyatiyakh mukomol'noi promyshlennosti [Specifics of organization of the internal control system at milling industry enterprises]. Auditor, 2012, no. 8. Available at: Link. (In Russ.)
  5. Orlova O.E. Vnutrennii kontrol' riskov predpriyatiya [Internal control over company risks]. Aktual'nye voprosy bukhgalterskogo ucheta i nalogooblozheniya = Topical Issues of Accounting and Taxation, 2012, no. 7. Available at: Link. (In Russ.)

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