METHODOLOGICAL BASES OF THE SYSTEM OF INTERNAL CONTROL OF ENTERPRISES IN MODERN MARKET CONDITIONS
At the present stage, in the course of conducting financial and economic activities serious importance is attached to effective methodology for assessing internal control system. Using necessary methodological tools, foreign standards of internal control and the mechanism for forming the internal co...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2020-03-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/1995 |
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| author | Yu. S. Sulenova Z. M. Korzovatykh |
| author_facet | Yu. S. Sulenova Z. M. Korzovatykh |
| author_sort | Yu. S. Sulenova |
| collection | DOAJ |
| description | At the present stage, in the course of conducting financial and economic activities serious importance is attached to effective methodology for assessing internal control system. Using necessary methodological tools, foreign standards of internal control and the mechanism for forming the internal control system in Russian organizations, taking into account both foreign and Russian experience, have been studied in this article. A comparative analysis of the concepts of COBIT and COSO also has been presented, the models of COBIT and COSO in the context of all components of these models have been analyzed, key indicators for developing a methodology for evaluating the internal control system, aimed at improving the competitiveness of an economic entity in modern market conditions, have been defined. |
| format | Article |
| id | doaj-art-a2a0ee005a59475c81b4436dae7cdb3f |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2020-03-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-a2a0ee005a59475c81b4436dae7cdb3f2025-02-04T08:28:02ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152020-03-0101283510.26425/1816-4277-2020-1-28-351597METHODOLOGICAL BASES OF THE SYSTEM OF INTERNAL CONTROL OF ENTERPRISES IN MODERN MARKET CONDITIONSYu. S. Sulenova0Z. M. Korzovatykh1State University of ManagementState University of ManagementAt the present stage, in the course of conducting financial and economic activities serious importance is attached to effective methodology for assessing internal control system. Using necessary methodological tools, foreign standards of internal control and the mechanism for forming the internal control system in Russian organizations, taking into account both foreign and Russian experience, have been studied in this article. A comparative analysis of the concepts of COBIT and COSO also has been presented, the models of COBIT and COSO in the context of all components of these models have been analyzed, key indicators for developing a methodology for evaluating the internal control system, aimed at improving the competitiveness of an economic entity in modern market conditions, have been defined.https://vestnik.guu.ru/jour/article/view/1995internal control systemcobit and coso conceptcontrol environmentrisk assessmentcontrol proceduresinformation environment and communication systemmonitoring |
| spellingShingle | Yu. S. Sulenova Z. M. Korzovatykh METHODOLOGICAL BASES OF THE SYSTEM OF INTERNAL CONTROL OF ENTERPRISES IN MODERN MARKET CONDITIONS Вестник университета internal control system cobit and coso concept control environment risk assessment control procedures information environment and communication system monitoring |
| title | METHODOLOGICAL BASES OF THE SYSTEM OF INTERNAL CONTROL OF ENTERPRISES IN MODERN MARKET CONDITIONS |
| title_full | METHODOLOGICAL BASES OF THE SYSTEM OF INTERNAL CONTROL OF ENTERPRISES IN MODERN MARKET CONDITIONS |
| title_fullStr | METHODOLOGICAL BASES OF THE SYSTEM OF INTERNAL CONTROL OF ENTERPRISES IN MODERN MARKET CONDITIONS |
| title_full_unstemmed | METHODOLOGICAL BASES OF THE SYSTEM OF INTERNAL CONTROL OF ENTERPRISES IN MODERN MARKET CONDITIONS |
| title_short | METHODOLOGICAL BASES OF THE SYSTEM OF INTERNAL CONTROL OF ENTERPRISES IN MODERN MARKET CONDITIONS |
| title_sort | methodological bases of the system of internal control of enterprises in modern market conditions |
| topic | internal control system cobit and coso concept control environment risk assessment control procedures information environment and communication system monitoring |
| url | https://vestnik.guu.ru/jour/article/view/1995 |
| work_keys_str_mv | AT yussulenova methodologicalbasesofthesystemofinternalcontrolofenterprisesinmodernmarketconditions AT zmkorzovatykh methodologicalbasesofthesystemofinternalcontrolofenterprisesinmodernmarketconditions |