METHODOLOGICAL BASES OF THE SYSTEM OF INTERNAL CONTROL OF ENTERPRISES IN MODERN MARKET CONDITIONS

At the present stage, in the course of conducting financial and economic activities serious importance is attached to effective methodology for assessing internal control system. Using necessary methodological tools, foreign standards of internal control and the mechanism for forming the internal co...

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Autores principales:	Yu. S. Sulenova, Z. M. Korzovatykh
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2020
Materias:	internal control system cobit and coso concept control environment risk assessment control procedures information environment and communication system monitoring Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/a2a0ee005a59475c81b4436dae7cdb3f
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spelling	oai:doaj.org-article:a2a0ee005a59475c81b4436dae7cdb3f2021-12-03T07:43:31ZMETHODOLOGICAL BASES OF THE SYSTEM OF INTERNAL CONTROL OF ENTERPRISES IN MODERN MARKET CONDITIONS1816-42772686-841510.26425/1816-4277-2020-1-28-35https://doaj.org/article/a2a0ee005a59475c81b4436dae7cdb3f2020-03-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1995https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415At the present stage, in the course of conducting financial and economic activities serious importance is attached to effective methodology for assessing internal control system. Using necessary methodological tools, foreign standards of internal control and the mechanism for forming the internal control system in Russian organizations, taking into account both foreign and Russian experience, have been studied in this article. A comparative analysis of the concepts of COBIT and COSO also has been presented, the models of COBIT and COSO in the context of all components of these models have been analyzed, key indicators for developing a methodology for evaluating the internal control system, aimed at improving the competitiveness of an economic entity in modern market conditions, have been defined.Yu. S. SulenovaZ. M. KorzovatykhPublishing House of the State University of Managementarticleinternal control systemcobit and coso conceptcontrol environmentrisk assessmentcontrol proceduresinformation environment and communication systemmonitoringSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 1, Pp 28-35 (2020)
institution	DOAJ
collection	DOAJ
language	RU
topic	internal control system cobit and coso concept control environment risk assessment control procedures information environment and communication system monitoring Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	internal control system cobit and coso concept control environment risk assessment control procedures information environment and communication system monitoring Sociology (General) HM401-1281 Economics as a science HB71-74 Yu. S. Sulenova Z. M. Korzovatykh METHODOLOGICAL BASES OF THE SYSTEM OF INTERNAL CONTROL OF ENTERPRISES IN MODERN MARKET CONDITIONS
description	At the present stage, in the course of conducting financial and economic activities serious importance is attached to effective methodology for assessing internal control system. Using necessary methodological tools, foreign standards of internal control and the mechanism for forming the internal control system in Russian organizations, taking into account both foreign and Russian experience, have been studied in this article. A comparative analysis of the concepts of COBIT and COSO also has been presented, the models of COBIT and COSO in the context of all components of these models have been analyzed, key indicators for developing a methodology for evaluating the internal control system, aimed at improving the competitiveness of an economic entity in modern market conditions, have been defined.
format	article
author	Yu. S. Sulenova Z. M. Korzovatykh
author_facet	Yu. S. Sulenova Z. M. Korzovatykh
author_sort	Yu. S. Sulenova
title	METHODOLOGICAL BASES OF THE SYSTEM OF INTERNAL CONTROL OF ENTERPRISES IN MODERN MARKET CONDITIONS
title_short	METHODOLOGICAL BASES OF THE SYSTEM OF INTERNAL CONTROL OF ENTERPRISES IN MODERN MARKET CONDITIONS
title_full	METHODOLOGICAL BASES OF THE SYSTEM OF INTERNAL CONTROL OF ENTERPRISES IN MODERN MARKET CONDITIONS
title_fullStr	METHODOLOGICAL BASES OF THE SYSTEM OF INTERNAL CONTROL OF ENTERPRISES IN MODERN MARKET CONDITIONS
title_full_unstemmed	METHODOLOGICAL BASES OF THE SYSTEM OF INTERNAL CONTROL OF ENTERPRISES IN MODERN MARKET CONDITIONS
title_sort	methodological bases of the system of internal control of enterprises in modern market conditions
publisher	Publishing House of the State University of Management
publishDate	2020
url	https://doaj.org/article/a2a0ee005a59475c81b4436dae7cdb3f
work_keys_str_mv	AT yussulenova methodologicalbasesofthesystemofinternalcontrolofenterprisesinmodernmarketconditions AT zmkorzovatykh methodologicalbasesofthesystemofinternalcontrolofenterprisesinmodernmarketconditions
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METHODOLOGICAL BASES OF THE SYSTEM OF INTERNAL CONTROL OF ENTERPRISES IN MODERN MARKET CONDITIONS

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