Development of Internal Control System in the Modern Companies: Theoretical Approaches and Suggestions for Improvement

Complication of a competitive situation forces the modern companies to pay special attention to the organization of management. Most it belongs to the companies, which conduct economic activity in the cross border mode, for example to the companies of the oil and gas sector. One of ways of increase...

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Autores principales:	A. N. Kazantseva, V. A. Plotnikov
Formato:	article
Lenguaje:	EN RU
Publicado:	North-West institute of management of the Russian Presidential Academy of National Economy and Public Administration 2018
Materias:	system of management internal control system management of business processes effective management of the company Political institutions and public administration (General) JF20-2112
Acceso en línea:	https://doaj.org/article/ad476351acfb4dd8bbeb337c5dd8afdb
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spelling	oai:doaj.org-article:ad476351acfb4dd8bbeb337c5dd8afdb2021-11-12T10:46:08ZDevelopment of Internal Control System in the Modern Companies: Theoretical Approaches and Suggestions for Improvement1726-11391816-859010.22394/1726-1139-2018-10-99-108https://doaj.org/article/ad476351acfb4dd8bbeb337c5dd8afdb2018-11-01T00:00:00Zhttps://www.acjournal.ru/jour/article/view/948https://doaj.org/toc/1726-1139https://doaj.org/toc/1816-8590Complication of a competitive situation forces the modern companies to pay special attention to the organization of management. Most it belongs to the companies, which conduct economic activity in the cross border mode, for example to the companies of the oil and gas sector. One of ways of increase in efficiency of management is development of such element as a subsystem of internal control. The research objective consists in the analysis of conditions and prerequisites of the organization of internal control in the company and development of recommendations about its implementation. Research problems are assessment of the importance of internal control for effective management of the companies; identification of conditions and restrictions of development of internal control systems of the Russian companies; the analysis of advantages of use of internal control system in the company; justification of recommendations about development of internal control system. Because of the conducted research, it is revealed that influence formation of internal control systems of the modern Russian companies as factors of national and international property. At the same time complication of a political and economic situation in the world and aggravation of sanctions and information confrontation between the countries of the world results in need of account for the organization of systems of management in general and subsystems of internal control in particular of the international requirements. Recommendations about development of internal control systems of the Russian organizations based on the Concept of COSO are presented in the article. Practical use of results of the conducted research is possible in the systems of management of the Russian companies including relating to the oil and gas sector.A. N. KazantsevaV. A. PlotnikovNorth-West institute of management of the Russian Presidential Academy of National Economy and Public Administration articlesystem of managementinternal control systemmanagement of business processeseffective management of the companyPolitical institutions and public administration (General)JF20-2112ENRUУправленческое консультирование, Vol 0, Iss 10, Pp 99-108 (2018)
institution	DOAJ
collection	DOAJ
language	EN RU
topic	system of management internal control system management of business processes effective management of the company Political institutions and public administration (General) JF20-2112
spellingShingle	system of management internal control system management of business processes effective management of the company Political institutions and public administration (General) JF20-2112 A. N. Kazantseva V. A. Plotnikov Development of Internal Control System in the Modern Companies: Theoretical Approaches and Suggestions for Improvement
description	Complication of a competitive situation forces the modern companies to pay special attention to the organization of management. Most it belongs to the companies, which conduct economic activity in the cross border mode, for example to the companies of the oil and gas sector. One of ways of increase in efficiency of management is development of such element as a subsystem of internal control. The research objective consists in the analysis of conditions and prerequisites of the organization of internal control in the company and development of recommendations about its implementation. Research problems are assessment of the importance of internal control for effective management of the companies; identification of conditions and restrictions of development of internal control systems of the Russian companies; the analysis of advantages of use of internal control system in the company; justification of recommendations about development of internal control system. Because of the conducted research, it is revealed that influence formation of internal control systems of the modern Russian companies as factors of national and international property. At the same time complication of a political and economic situation in the world and aggravation of sanctions and information confrontation between the countries of the world results in need of account for the organization of systems of management in general and subsystems of internal control in particular of the international requirements. Recommendations about development of internal control systems of the Russian organizations based on the Concept of COSO are presented in the article. Practical use of results of the conducted research is possible in the systems of management of the Russian companies including relating to the oil and gas sector.
format	article
author	A. N. Kazantseva V. A. Plotnikov
author_facet	A. N. Kazantseva V. A. Plotnikov
author_sort	A. N. Kazantseva
title	Development of Internal Control System in the Modern Companies: Theoretical Approaches and Suggestions for Improvement
title_short	Development of Internal Control System in the Modern Companies: Theoretical Approaches and Suggestions for Improvement
title_full	Development of Internal Control System in the Modern Companies: Theoretical Approaches and Suggestions for Improvement
title_fullStr	Development of Internal Control System in the Modern Companies: Theoretical Approaches and Suggestions for Improvement
title_full_unstemmed	Development of Internal Control System in the Modern Companies: Theoretical Approaches and Suggestions for Improvement
title_sort	development of internal control system in the modern companies: theoretical approaches and suggestions for improvement
publisher	North-West institute of management of the Russian Presidential Academy of National Economy and Public Administration
publishDate	2018
url	https://doaj.org/article/ad476351acfb4dd8bbeb337c5dd8afdb
work_keys_str_mv	AT ankazantseva developmentofinternalcontrolsysteminthemoderncompaniestheoreticalapproachesandsuggestionsforimprovement AT vaplotnikov developmentofinternalcontrolsysteminthemoderncompaniestheoreticalapproachesandsuggestionsforimprovement
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Development of Internal Control System in the Modern Companies: Theoretical Approaches and Suggestions for Improvement

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