Home  Journals  International Accounting  4(502) - 2023 April

Organization of staff-benefits internal control: Development of methodological approaches

Received: 27 February 2023

Received in revised form: 9 March 2023

Accepted: 19 March 2023

Available online: 17 April 2023

Subject Heading: CONTROL AND AUDIT

JEL Classification: М42

Pages: 378–404

https://doi.org/10.24891/ia.26.4.378

Subject. This article deals with the methodological issues of building an internal control system in the context of ensuring the expediency and effectiveness of operations accompanying the process of remuneration of personnel.
Objectives. The article aims to develop methodological approaches to the organization of internal control of staff remuneration.
Methods. For the study, we used analysis and synthesis, particularization and logical generalization, and the systems and risk-oriented approaches.
Results. The article proposes certain measures to help to carry out internal control of personnel remuneration and developed proposals to minimize the key risks that accompany the remuneration management process. The article also describes the algorithm for the implementation of control procedures, the implementation of which will help improve the reliability of information on personnel remuneration.
Conclusions and Relevance. Analysis of the effectiveness of the use of funds for remuneration, the information support of which is made up of accounting data, and the reliability of the formation provides a set of measures of documentary and actual control, has great potential in the process of implementing internal control of remuneration of personnel. The results of the study can be used in the process of developing methodological approaches to the construction of internal control of personnel remuneration and approval of its regulations, and can also be applied by financial controllers, accountants and heads of financial services in the process of accounting and control work in the organization.

Keywords: internal control, employee benefits, risk-based approach, wage, personnel entitlement

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