MODERN PROBLEMS OF LEGISLATIVE REGULATION OF AN INTERNAL CONTROL

The current legislative approaches to understanding the essence and implementation of internal control procedures by economic entities have been systematized. The approach to understanding the essence of internal control as an element of the company’s accounting system that prevails in departmental...

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Autor principal:	E. N. Kolesnikova
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2020
Materias:	internal control legislation normative legal act objects of internal control subjects of internal control internal control processes Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/44f952a792be4ebd8106bb5ae76c2dc5
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id	oai:doaj.org-article:44f952a792be4ebd8106bb5ae76c2dc5
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spelling	oai:doaj.org-article:44f952a792be4ebd8106bb5ae76c2dc52021-12-03T07:43:31ZMODERN PROBLEMS OF LEGISLATIVE REGULATION OF AN INTERNAL CONTROL1816-42772686-841510.26425/1816-4277-2020-1-16-22https://doaj.org/article/44f952a792be4ebd8106bb5ae76c2dc52020-03-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1993https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The current legislative approaches to understanding the essence and implementation of internal control procedures by economic entities have been systematized. The approach to understanding the essence of internal control as an element of the company’s accounting system that prevails in departmental and industry regulations on accounting in the Russian Federation has been critically analyzed. The historical digression of the development of understanding of the term “internal control” has been presented and its connection with the subjects of control has been proved. The transformation of understanding of the essence of internal control, which is contained in the regulatory legal acts of the USSR and the Russian Federation, from a subjective approach to a simple process approach has been traced, in accordance with the needs of business entities. The ways of improving the legislative framework of internal control have been outlined.E. N. KolesnikovaPublishing House of the State University of Managementarticleinternal controllegislationnormative legal actobjects of internal controlsubjects of internal controlinternal control processesSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 1, Pp 16-22 (2020)
institution	DOAJ
collection	DOAJ
language	RU
topic	internal control legislation normative legal act objects of internal control subjects of internal control internal control processes Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	internal control legislation normative legal act objects of internal control subjects of internal control internal control processes Sociology (General) HM401-1281 Economics as a science HB71-74 E. N. Kolesnikova MODERN PROBLEMS OF LEGISLATIVE REGULATION OF AN INTERNAL CONTROL
description	The current legislative approaches to understanding the essence and implementation of internal control procedures by economic entities have been systematized. The approach to understanding the essence of internal control as an element of the company’s accounting system that prevails in departmental and industry regulations on accounting in the Russian Federation has been critically analyzed. The historical digression of the development of understanding of the term “internal control” has been presented and its connection with the subjects of control has been proved. The transformation of understanding of the essence of internal control, which is contained in the regulatory legal acts of the USSR and the Russian Federation, from a subjective approach to a simple process approach has been traced, in accordance with the needs of business entities. The ways of improving the legislative framework of internal control have been outlined.
format	article
author	E. N. Kolesnikova
author_facet	E. N. Kolesnikova
author_sort	E. N. Kolesnikova
title	MODERN PROBLEMS OF LEGISLATIVE REGULATION OF AN INTERNAL CONTROL
title_short	MODERN PROBLEMS OF LEGISLATIVE REGULATION OF AN INTERNAL CONTROL
title_full	MODERN PROBLEMS OF LEGISLATIVE REGULATION OF AN INTERNAL CONTROL
title_fullStr	MODERN PROBLEMS OF LEGISLATIVE REGULATION OF AN INTERNAL CONTROL
title_full_unstemmed	MODERN PROBLEMS OF LEGISLATIVE REGULATION OF AN INTERNAL CONTROL
title_sort	modern problems of legislative regulation of an internal control
publisher	Publishing House of the State University of Management
publishDate	2020
url	https://doaj.org/article/44f952a792be4ebd8106bb5ae76c2dc5
work_keys_str_mv	AT enkolesnikova modernproblemsoflegislativeregulationofaninternalcontrol
_version_	1718373506801991680

MODERN PROBLEMS OF LEGISLATIVE REGULATION OF AN INTERNAL CONTROL

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