Accounting, Statistics Bakhtigozina E. I. Assessing the System of Internal Control on the Basis of the Risk Card

Efficiency of managerial decisions, higher economical characteristic of transactions, providing truthfulness of finance accounting, compliance of company work with the effective legislation depend greatly on competent internal control. Lately serious attention has been paid to the function of intern...

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Autor principal:	E. I. Bakhtigozina
Formato:	article
Lenguaje:	RU
Publicado:	Plekhanov Russian University of Economics 2018
Materias:	internal control system of internal control risk estimation of risk control procedures risk card business process Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/a2f201c387844c2e80b49abc8524f4f0
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spelling	oai:doaj.org-article:a2f201c387844c2e80b49abc8524f4f02021-11-15T05:20:47ZAccounting, Statistics Bakhtigozina E. I. Assessing the System of Internal Control on the Basis of the Risk Card2413-28292587-925110.21686/2413-2829-2018-4-64-68https://doaj.org/article/a2f201c387844c2e80b49abc8524f4f02018-07-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/530https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251Efficiency of managerial decisions, higher economical characteristic of transactions, providing truthfulness of finance accounting, compliance of company work with the effective legislation depend greatly on competent internal control. Lately serious attention has been paid to the function of internal control in the organization. It is connected with the fact that Russian companies are more and more involved in global integration and economic processes. Shaping the system of internal control implies identification of the most serious risks, i.e. those which can cause finance losses, designation of control procedures in order to minimize or eliminate risks. The article investigates issues of developing and estimating the system of internal control on the basis of risk card by singling out one of the principle elements of the system – risk estimation. The author shows key stages of work in the field of building the effective system of internal control: identification and description of key business processes; definition and identification of risks typical of key business processes; estimation of risks; finding borders of risk acceptability; disclosing information about identified risks; development and introduction of effective control measures aimed at risk control beyond borders of acceptability. Execution of the mentioned above steps could provide efficiency of the system of internal control that is efficiency of managerial decisions promoting favorable development of finance and economic activity.E. I. BakhtigozinaPlekhanov Russian University of Economicsarticleinternal controlsystem of internal controlriskestimation of riskcontrol proceduresrisk cardbusiness processEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 4, Pp 64-68 (2018)
institution	DOAJ
collection	DOAJ
language	RU
topic	internal control system of internal control risk estimation of risk control procedures risk card business process Economics as a science HB71-74
spellingShingle	internal control system of internal control risk estimation of risk control procedures risk card business process Economics as a science HB71-74 E. I. Bakhtigozina Accounting, Statistics Bakhtigozina E. I. Assessing the System of Internal Control on the Basis of the Risk Card
description	Efficiency of managerial decisions, higher economical characteristic of transactions, providing truthfulness of finance accounting, compliance of company work with the effective legislation depend greatly on competent internal control. Lately serious attention has been paid to the function of internal control in the organization. It is connected with the fact that Russian companies are more and more involved in global integration and economic processes. Shaping the system of internal control implies identification of the most serious risks, i.e. those which can cause finance losses, designation of control procedures in order to minimize or eliminate risks. The article investigates issues of developing and estimating the system of internal control on the basis of risk card by singling out one of the principle elements of the system – risk estimation. The author shows key stages of work in the field of building the effective system of internal control: identification and description of key business processes; definition and identification of risks typical of key business processes; estimation of risks; finding borders of risk acceptability; disclosing information about identified risks; development and introduction of effective control measures aimed at risk control beyond borders of acceptability. Execution of the mentioned above steps could provide efficiency of the system of internal control that is efficiency of managerial decisions promoting favorable development of finance and economic activity.
format	article
author	E. I. Bakhtigozina
author_facet	E. I. Bakhtigozina
author_sort	E. I. Bakhtigozina
title	Accounting, Statistics Bakhtigozina E. I. Assessing the System of Internal Control on the Basis of the Risk Card
title_short	Accounting, Statistics Bakhtigozina E. I. Assessing the System of Internal Control on the Basis of the Risk Card
title_full	Accounting, Statistics Bakhtigozina E. I. Assessing the System of Internal Control on the Basis of the Risk Card
title_fullStr	Accounting, Statistics Bakhtigozina E. I. Assessing the System of Internal Control on the Basis of the Risk Card
title_full_unstemmed	Accounting, Statistics Bakhtigozina E. I. Assessing the System of Internal Control on the Basis of the Risk Card
title_sort	accounting, statistics bakhtigozina e. i. assessing the system of internal control on the basis of the risk card
publisher	Plekhanov Russian University of Economics
publishDate	2018
url	https://doaj.org/article/a2f201c387844c2e80b49abc8524f4f0
work_keys_str_mv	AT eibakhtigozina accountingstatisticsbakhtigozinaeiassessingthesystemofinternalcontrolonthebasisoftheriskcard
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Accounting, Statistics Bakhtigozina E. I. Assessing the System of Internal Control on the Basis of the Risk Card

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