Home  Journals  National Interests: Priorities and Security  24(81) - 2010 September

The corporate financial control: essence, kinds, development strategy (model COSO)

Available online: 30 September 2010

Subject Heading: THREATS AND SECURITY

JEL Classification: 

The article deals with problems of the intracorporate financial control, procedure for its conducting and substantiation of the necessity of the system improvement of the intracorporate financial control in Russia. In article the questions, connected with role definition of the intracorporate financial control in increasing of operating efficiency of the organization, in decreasing of the quantity of abusings, theft and fraud; in the prevention of cases of fulfillment of irrational and inefficient actions from employees and officials of the company, in opposition of intracorporate corruption its attempt at property of organization are being considered.

Keywords: intracorporate financial control, deal, contractor, representative, inventory, financial and economic activity, auditing commission, accounting report, balance commission, documentary audit, corruption, risk management

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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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