Approaches to the definition of internal financial control
The article presents an analytical review of Russian and foreign approaches to understanding internal financial control. Different opinions of economists on the methods and tasks of internal financial control have been studied. As the main trend of the study of internal financial control, the streng...
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| Format: | Article |
| Language: | Russian |
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Russian Academy of Entrepreneurship
2020-01-01
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| Series: | Путеводитель предпринимателя |
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| Online Access: | https://www.pp-mag.ru/jour/article/view/118 |
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| _version_ | 1850045923469557760 |
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| author | D. R. Khabibullina |
| author_facet | D. R. Khabibullina |
| author_sort | D. R. Khabibullina |
| collection | DOAJ |
| description | The article presents an analytical review of Russian and foreign approaches to understanding internal financial control. Different opinions of economists on the methods and tasks of internal financial control have been studied. As the main trend of the study of internal financial control, the strengthening of the role of the system approach is called. The article examines the main domestic models of internal control (indicative, effective, risk-oriented) and provides a comparative analysis of international models of internal control (COSO, COBIT, Ternbull Rewiev Group, KonTraG). The article concluded that it is necessary to increase the effectiveness of the internal control system through a risk-based model. The analysis of approaches to understanding this concept allowed to form a theoretical basis for studying the issues of practical formation of the internal control system. |
| format | Article |
| id | doaj-art-240446c84b974de580e28cbf01fe2e0b |
| institution | DOAJ |
| issn | 2073-9885 2687-136X |
| language | Russian |
| publishDate | 2020-01-01 |
| publisher | Russian Academy of Entrepreneurship |
| record_format | Article |
| series | Путеводитель предпринимателя |
| spelling | doaj-art-240446c84b974de580e28cbf01fe2e0b2025-08-20T02:54:36ZrusRussian Academy of EntrepreneurshipПутеводитель предпринимателя2073-98852687-136X2020-01-01036258267117Approaches to the definition of internal financial controlD. R. Khabibullina0Financial University under the Government of the Russian Federation, Ufa branchThe article presents an analytical review of Russian and foreign approaches to understanding internal financial control. Different opinions of economists on the methods and tasks of internal financial control have been studied. As the main trend of the study of internal financial control, the strengthening of the role of the system approach is called. The article examines the main domestic models of internal control (indicative, effective, risk-oriented) and provides a comparative analysis of international models of internal control (COSO, COBIT, Ternbull Rewiev Group, KonTraG). The article concluded that it is necessary to increase the effectiveness of the internal control system through a risk-based model. The analysis of approaches to understanding this concept allowed to form a theoretical basis for studying the issues of practical formation of the internal control system.https://www.pp-mag.ru/jour/article/view/118cosocobitternbull rewiev groupkontraginternal financial controlsystem of internal controleffective modelindicative modelrisk-oriented modelcosocobitternbull rewiev groupkontrag |
| spellingShingle | D. R. Khabibullina Approaches to the definition of internal financial control Путеводитель предпринимателя coso cobit ternbull rewiev group kontrag internal financial control system of internal control effective model indicative model risk-oriented model coso cobit ternbull rewiev group kontrag |
| title | Approaches to the definition of internal financial control |
| title_full | Approaches to the definition of internal financial control |
| title_fullStr | Approaches to the definition of internal financial control |
| title_full_unstemmed | Approaches to the definition of internal financial control |
| title_short | Approaches to the definition of internal financial control |
| title_sort | approaches to the definition of internal financial control |
| topic | coso cobit ternbull rewiev group kontrag internal financial control system of internal control effective model indicative model risk-oriented model coso cobit ternbull rewiev group kontrag |
| url | https://www.pp-mag.ru/jour/article/view/118 |
| work_keys_str_mv | AT drkhabibullina approachestothedefinitionofinternalfinancialcontrol |