文章基本信息

标题：Process and risk-based principles of internal control in the organization's management system
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作者：Elena Ivanovna Zatsarinnaya ; Alexey Armenovich Mailyan ; Natalia Alekseevna Prodanova 等
期刊名称：Laplage em Revista
电子版ISSN：2446-6220
出版年度：2021
卷号：7
期号：EXTRA-B
DOI：10.24115/S2446-622020217Extra-B977p.594-600
语种：English
出版社：Universidade Federal de São Carlos - UFSCar/Sorocaba
摘要：The main criteria for successful enterprise management are efficiency and effectiveness, and control as one of the management functions, in fact, is aimed at ensuring them. At the same time, the modern system of internal control often goes beyond financial regulation and becomes a single entity with the quality management systems of the organization, providing monitoring of the efficiency and effectiveness of entire business processes. The relevance of internal control issues increases due to the growth of economic instability and the emergence of new risks. At the same time, there is currently no effective practice of implementing internal control systems based on process-based and risk-based approaches, and the scope of regulation of these processes differs both in the methodological (recommendatory) nature of the acts themselves and in the inconsistency of their content.