System Paradigm of Risk-Oriented Internal Control in Credit Organization

The article investigates the system of internal control in the credit organization (bank) on the basis of methodology of system-functional analysis and its description on the basis of methodology of graphic depicting of IDEF0 links. The system of internal control is shown as an internal functional s...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	V. I. Karpunin, Ju. S. Efremova
Formato:	article
Lenguaje:	RU
Publicado:	Plekhanov Russian University of Economics 2020
Materias:	idef0 methodology system paradigm system and functional analysis service of internal control service of internal audit service of risk-management Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/db9deb2d8d9e4a5a96411d9d02062046
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:db9deb2d8d9e4a5a96411d9d02062046
record_format	dspace
spelling	oai:doaj.org-article:db9deb2d8d9e4a5a96411d9d020620462021-11-15T05:20:49ZSystem Paradigm of Risk-Oriented Internal Control in Credit Organization2413-28292587-925110.21686/2413-2829-2020-2-13-31https://doaj.org/article/db9deb2d8d9e4a5a96411d9d020620462020-04-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/840https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251The article investigates the system of internal control in the credit organization (bank) on the basis of methodology of system-functional analysis and its description on the basis of methodology of graphic depicting of IDEF0 links. The system of internal control is shown as an internal functional sub-system of the bank meant for provision of the key function realization, which is typical of any system (and mainly, the social and economic one), i.e. the function of feedback, whose availability acts as indisputable foundation of system sustainability as it is. The authors show the functional interconnection between the service of internal control, the service of internal audit and the service of risk-management. Within the frames of system paradigm the authors identify the key functions of different types of social and economic system: the function of object systems (organization of heterogeneous elements into a united whole); the function of environmental systems (communication and coordination, developing conditions necessary to exchange between different system components); the function of process systems (harmonization of work and condition of all economic systems); the function of event (project) systems (innovational transformation of other systems). The authors put forward a hypothesis that availability (projecting) and performing these system functions determine the process of sustainable and efficient functioning of the credit organization as an organizational and economic system.V. I. KarpuninJu. S. EfremovaPlekhanov Russian University of Economicsarticleidef0 methodologysystem paradigmsystem and functional analysisservice of internal controlservice of internal auditservice of risk-managementEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 2, Pp 13-31 (2020)
institution	DOAJ
collection	DOAJ
language	RU
topic	idef0 methodology system paradigm system and functional analysis service of internal control service of internal audit service of risk-management Economics as a science HB71-74
spellingShingle	idef0 methodology system paradigm system and functional analysis service of internal control service of internal audit service of risk-management Economics as a science HB71-74 V. I. Karpunin Ju. S. Efremova System Paradigm of Risk-Oriented Internal Control in Credit Organization
description	The article investigates the system of internal control in the credit organization (bank) on the basis of methodology of system-functional analysis and its description on the basis of methodology of graphic depicting of IDEF0 links. The system of internal control is shown as an internal functional sub-system of the bank meant for provision of the key function realization, which is typical of any system (and mainly, the social and economic one), i.e. the function of feedback, whose availability acts as indisputable foundation of system sustainability as it is. The authors show the functional interconnection between the service of internal control, the service of internal audit and the service of risk-management. Within the frames of system paradigm the authors identify the key functions of different types of social and economic system: the function of object systems (organization of heterogeneous elements into a united whole); the function of environmental systems (communication and coordination, developing conditions necessary to exchange between different system components); the function of process systems (harmonization of work and condition of all economic systems); the function of event (project) systems (innovational transformation of other systems). The authors put forward a hypothesis that availability (projecting) and performing these system functions determine the process of sustainable and efficient functioning of the credit organization as an organizational and economic system.
format	article
author	V. I. Karpunin Ju. S. Efremova
author_facet	V. I. Karpunin Ju. S. Efremova
author_sort	V. I. Karpunin
title	System Paradigm of Risk-Oriented Internal Control in Credit Organization
title_short	System Paradigm of Risk-Oriented Internal Control in Credit Organization
title_full	System Paradigm of Risk-Oriented Internal Control in Credit Organization
title_fullStr	System Paradigm of Risk-Oriented Internal Control in Credit Organization
title_full_unstemmed	System Paradigm of Risk-Oriented Internal Control in Credit Organization
title_sort	system paradigm of risk-oriented internal control in credit organization
publisher	Plekhanov Russian University of Economics
publishDate	2020
url	https://doaj.org/article/db9deb2d8d9e4a5a96411d9d02062046
work_keys_str_mv	AT vikarpunin systemparadigmofriskorientedinternalcontrolincreditorganization AT jusefremova systemparadigmofriskorientedinternalcontrolincreditorganization
_version_	1718428651138056192

System Paradigm of Risk-Oriented Internal Control in Credit Organization

Ejemplares similares