DESIGNING THE INTEGRATED SYSTEM OF RISK MANAGEMENT AND INTERNAL CONTROL NECESSARY FOR MANAGERIAL DECISION-MAKING
The article discusses key standard requirements to the system of internal control and puts forward the algorithm of building a reliable system of internal control, which could promote improvement of business organization, timely disclosing, preventing operational, finance and other risks and could a...
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Plekhanov Russian University of Economics
2017
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| Acceso en línea: | https://doaj.org/article/6c90dc40047e40eab08f2534d12b52a5 |
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oai:doaj.org-article:6c90dc40047e40eab08f2534d12b52a52021-11-15T05:20:45ZDESIGNING THE INTEGRATED SYSTEM OF RISK MANAGEMENT AND INTERNAL CONTROL NECESSARY FOR MANAGERIAL DECISION-MAKING2413-28292587-925110.21686/2413-2829-2017-2-90-93https://doaj.org/article/6c90dc40047e40eab08f2534d12b52a52017-09-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/272https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251The article discusses key standard requirements to the system of internal control and puts forward the algorithm of building a reliable system of internal control, which could promote improvement of business organization, timely disclosing, preventing operational, finance and other risks and could allow management to take mature and opportune decisions. The requirement to internal control organization was fixed legally, however methodology of building an effective system of internal control over business activity and accounting is unavailable. The algorithm of building the system of internal control proposed by the author combines legal requirements and practical experience of business entities gained in the process of building the system of internal control.Elvira I. BakhtigozinaPlekhanov Russian University of Economicsarticleinternal controlsystem of internal controlcontrol environmentrisk assessmentinternal control proceduresinternal auditEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 2, Pp 90-93 (2017) |
| institution |
DOAJ |
| collection |
DOAJ |
| language |
RU |
| topic |
internal control system of internal control control environment risk assessment internal control procedures internal audit Economics as a science HB71-74 |
| spellingShingle |
internal control system of internal control control environment risk assessment internal control procedures internal audit Economics as a science HB71-74 Elvira I. Bakhtigozina DESIGNING THE INTEGRATED SYSTEM OF RISK MANAGEMENT AND INTERNAL CONTROL NECESSARY FOR MANAGERIAL DECISION-MAKING |
| description |
The article discusses key standard requirements to the system of internal control and puts forward the algorithm of building a reliable system of internal control, which could promote improvement of business organization, timely disclosing, preventing operational, finance and other risks and could allow management to take mature and opportune decisions. The requirement to internal control organization was fixed legally, however methodology of building an effective system of internal control over business activity and accounting is unavailable. The algorithm of building the system of internal control proposed by the author combines legal requirements and practical experience of business entities gained in the process of building the system of internal control. |
| format |
article |
| author |
Elvira I. Bakhtigozina |
| author_facet |
Elvira I. Bakhtigozina |
| author_sort |
Elvira I. Bakhtigozina |
| title |
DESIGNING THE INTEGRATED SYSTEM OF RISK MANAGEMENT AND INTERNAL CONTROL NECESSARY FOR MANAGERIAL DECISION-MAKING |
| title_short |
DESIGNING THE INTEGRATED SYSTEM OF RISK MANAGEMENT AND INTERNAL CONTROL NECESSARY FOR MANAGERIAL DECISION-MAKING |
| title_full |
DESIGNING THE INTEGRATED SYSTEM OF RISK MANAGEMENT AND INTERNAL CONTROL NECESSARY FOR MANAGERIAL DECISION-MAKING |
| title_fullStr |
DESIGNING THE INTEGRATED SYSTEM OF RISK MANAGEMENT AND INTERNAL CONTROL NECESSARY FOR MANAGERIAL DECISION-MAKING |
| title_full_unstemmed |
DESIGNING THE INTEGRATED SYSTEM OF RISK MANAGEMENT AND INTERNAL CONTROL NECESSARY FOR MANAGERIAL DECISION-MAKING |
| title_sort |
designing the integrated system of risk management and internal control necessary for managerial decision-making |
| publisher |
Plekhanov Russian University of Economics |
| publishDate |
2017 |
| url |
https://doaj.org/article/6c90dc40047e40eab08f2534d12b52a5 |
| work_keys_str_mv |
AT elviraibakhtigozina designingtheintegratedsystemofriskmanagementandinternalcontrolnecessaryformanagerialdecisionmaking |
| _version_ |
1718428751912501248 |