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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| Main Authors: | Larisa I. Egorova, Elizaveta S. Sokolova, Galina V. Shadrina |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
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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