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ИД «Финансы и кредит»






International Accounting

Functioning of the internal control system in construction organizations based on the business processes regulation

Vol. 27, Iss. 4, APRIL 2024

Received: 7 March 2024

Received in revised form: 12 March 2024

Accepted: 21 March 2024

Available online: 15 April 2024

Subject Heading: CONTROL AND AUDIT

JEL Classification: M42

Pages: 408–424


Margarita F. SAFONOVA Kuban State Agrarian University named after I.T. Trubilin (Kuban SAU), Krasnodar, Russian Federation


Yuliya V. MARCHENKO Kuban State Agrarian University named after I.T. Trubilin (Kuban SAU), Krasnodar, Russian Federation

ORCID id: not available

Subject. This article deals with the issues of regulation of business processes of the internal control system in the organizations of the construction complex of Russia.
Objectives. The article aims to formulate the main methodological approaches to the arrangement of the internal control system based on the regulation of business processes.
Methods. For the study, we used statistical, case, computational and constructive research methods, as well as analytical and substantive procedures.
Results. The article finds that business processes need regulation, which helps systematize actions that are interrelated, which also helps implement strategic, tactical and operational plans of an economic entity. The article identifies the main reasons that hinder the development of building companies, and presents the regulations of the business process Apartment Sale in the form of a clear sequence of actions, which made it possible to develop a methodology for internal control with the involvement of almost all structural divisions of an economic entity.
Conclusions and Relevance. Regulation of business processes is an important tool for improving the effectiveness of the internal control system, it contributes to the establishment of clear procedures and rules, standardization, business transparency and the efficiency of the business entity. The results of the study can be used as methodological recommendations for the creation of an internal control system based on the regulation of business processes.

Keywords: internal control, business process, model


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

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Vol. 27, Iss. 5
May 2024