METHODOLOGICAL ASPECTS OF THE INTERNAL CONTROL SYSTEM FORMATION
The methodological aspects of the internal control system formation are stated in the article. The great attention is focused on the problems of financial statements misrepresentation. The basic principles and structure of the internal control system are discussed in this article.
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| Format: | Article |
| Language: | Russian |
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Plekhanov Russian University of Economics
2016-08-01
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| Series: | Статистика и экономика |
| Subjects: | |
| Online Access: | https://statecon.rea.ru/jour/article/view/342 |
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| _version_ | 1849774748437839872 |
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| author | Larisa I. Egorova Elizaveta S. Sokolova Galina V. Shadrina |
| author_facet | Larisa I. Egorova Elizaveta S. Sokolova Galina V. Shadrina |
| author_sort | Larisa I. Egorova |
| collection | DOAJ |
| description | The methodological aspects of the internal control system formation are stated in the article. The great attention is focused on the problems of financial statements misrepresentation. The basic principles and structure of the internal control system are discussed in this article. |
| format | Article |
| id | doaj-art-0b3ad1f0507a4aec9b22a1a4b159fa8e |
| institution | DOAJ |
| issn | 2500-3925 |
| language | Russian |
| publishDate | 2016-08-01 |
| publisher | Plekhanov Russian University of Economics |
| record_format | Article |
| series | Статистика и экономика |
| spelling | doaj-art-0b3ad1f0507a4aec9b22a1a4b159fa8e2025-08-20T03:01:37ZrusPlekhanov Russian University of EconomicsСтатистика и экономика2500-39252016-08-0101505210.21686/2500-3925-2014-1-109-114341METHODOLOGICAL ASPECTS OF THE INTERNAL CONTROL SYSTEM FORMATIONLarisa I. Egorova0Elizaveta S. Sokolova1Galina V. Shadrina2Moscow State University of Economics, Statistics and Informatics (MESI)Moscow State University of Economics, Statistics and Informatics (MESI)Moscow State University of Economics, Statistics and Informatics (MESI)The methodological aspects of the internal control system formation are stated in the article. The great attention is focused on the problems of financial statements misrepresentation. The basic principles and structure of the internal control system are discussed in this article.https://statecon.rea.ru/jour/article/view/342система внутреннего контролябазовые принципымеждународные стандарты аудитаэффективность контрольных процедурконтрольная средаthe internal control systembasic principlesinternational standards of auditingcontrol procedures efficiencycontrol environment |
| spellingShingle | Larisa I. Egorova Elizaveta S. Sokolova Galina V. Shadrina METHODOLOGICAL ASPECTS OF THE INTERNAL CONTROL SYSTEM FORMATION Статистика и экономика система внутреннего контроля базовые принципы международные стандарты аудита эффективность контрольных процедур контрольная среда the internal control system basic principles international standards of auditing control procedures efficiency control environment |
| title | METHODOLOGICAL ASPECTS OF THE INTERNAL CONTROL SYSTEM FORMATION |
| title_full | METHODOLOGICAL ASPECTS OF THE INTERNAL CONTROL SYSTEM FORMATION |
| title_fullStr | METHODOLOGICAL ASPECTS OF THE INTERNAL CONTROL SYSTEM FORMATION |
| title_full_unstemmed | METHODOLOGICAL ASPECTS OF THE INTERNAL CONTROL SYSTEM FORMATION |
| title_short | METHODOLOGICAL ASPECTS OF THE INTERNAL CONTROL SYSTEM FORMATION |
| title_sort | methodological aspects of the internal control system formation |
| topic | система внутреннего контроля базовые принципы международные стандарты аудита эффективность контрольных процедур контрольная среда the internal control system basic principles international standards of auditing control procedures efficiency control environment |
| url | https://statecon.rea.ru/jour/article/view/342 |
| work_keys_str_mv | AT larisaiegorova methodologicalaspectsoftheinternalcontrolsystemformation AT elizavetassokolova methodologicalaspectsoftheinternalcontrolsystemformation AT galinavshadrina methodologicalaspectsoftheinternalcontrolsystemformation |