DEVELOPMENT OF INTEGRATED INTERSTATE SYSTEM OF INFORMATION SUPPORT OF CUSTOMS AUDIT
This article examines the formation of an integrated information management system of the interstate customs audit within the Eurasian Economic Union. It systematizes the reasons of the problems related to foreign trade activities and customs in Kazakhstan and highlights the principles of creation a...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
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| Online Access: | https://accounting.fa.ru/jour/article/view/85 |
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| author | VALENTINA Bereziuk |
| author_facet | VALENTINA Bereziuk |
| author_sort | VALENTINA Bereziuk |
| collection | DOAJ |
| description | This article examines the formation of an integrated information management system of the interstate customs audit within the Eurasian Economic Union. It systematizes the reasons of the problems related to foreign trade activities and customs in Kazakhstan and highlights the principles of creation and operation of an integrated information management system for customs audit. The performance of the customs audit authorities largely depends on relevance, completeness and reliability of the information they use. An effective system of customs control and audit should provide the objective and reliable information on the use of the EAEC resources in accordance with the principles of legality, efficiency and effectiveness of the public authorities’ activity.The problems of information support of customs audit stated in the article can be solved by means of establishing the integrated interstate information and economic environment. |
| format | Article |
| id | doaj-art-0320abd9a09e41baa24efabfa77d2078 |
| institution | DOAJ |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2019-01-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-0320abd9a09e41baa24efabfa77d20782025-08-20T02:58:58ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2019-01-0103354110.26794/2408-9303-2016--3-35-4185DEVELOPMENT OF INTEGRATED INTERSTATE SYSTEM OF INFORMATION SUPPORT OF CUSTOMS AUDITVALENTINA Bereziuk0Karaganda Economic University of KazpotrebsoyuzThis article examines the formation of an integrated information management system of the interstate customs audit within the Eurasian Economic Union. It systematizes the reasons of the problems related to foreign trade activities and customs in Kazakhstan and highlights the principles of creation and operation of an integrated information management system for customs audit. The performance of the customs audit authorities largely depends on relevance, completeness and reliability of the information they use. An effective system of customs control and audit should provide the objective and reliable information on the use of the EAEC resources in accordance with the principles of legality, efficiency and effectiveness of the public authorities’ activity.The problems of information support of customs audit stated in the article can be solved by means of establishing the integrated interstate information and economic environment.https://accounting.fa.ru/jour/article/view/85аудитаудиторские организацииинформационное обеспечениеинтегрированная меж- государственная систематаможенный аудитauditaudit organizationsinformation supportintegrated interstate systemcustoms audit |
| spellingShingle | VALENTINA Bereziuk DEVELOPMENT OF INTEGRATED INTERSTATE SYSTEM OF INFORMATION SUPPORT OF CUSTOMS AUDIT Учёт. Анализ. Аудит аудит аудиторские организации информационное обеспечение интегрированная меж- государственная система таможенный аудит audit audit organizations information support integrated interstate system customs audit |
| title | DEVELOPMENT OF INTEGRATED INTERSTATE SYSTEM OF INFORMATION SUPPORT OF CUSTOMS AUDIT |
| title_full | DEVELOPMENT OF INTEGRATED INTERSTATE SYSTEM OF INFORMATION SUPPORT OF CUSTOMS AUDIT |
| title_fullStr | DEVELOPMENT OF INTEGRATED INTERSTATE SYSTEM OF INFORMATION SUPPORT OF CUSTOMS AUDIT |
| title_full_unstemmed | DEVELOPMENT OF INTEGRATED INTERSTATE SYSTEM OF INFORMATION SUPPORT OF CUSTOMS AUDIT |
| title_short | DEVELOPMENT OF INTEGRATED INTERSTATE SYSTEM OF INFORMATION SUPPORT OF CUSTOMS AUDIT |
| title_sort | development of integrated interstate system of information support of customs audit |
| topic | аудит аудиторские организации информационное обеспечение интегрированная меж- государственная система таможенный аудит audit audit organizations information support integrated interstate system customs audit |
| url | https://accounting.fa.ru/jour/article/view/85 |
| work_keys_str_mv | AT valentinabereziuk developmentofintegratedinterstatesystemofinformationsupportofcustomsaudit |