文章基本信息

标题：Business and the internal control system of the audited entity
本地全文：下载
作者：Elena Ivanovna Zatsarinnaya ; Natalia Alexeevna Prodanova ; Sergey Viktorovich Guskov 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-B975p.587-593
语种：English
出版社：Universidade Federal de São Carlos - UFSCar/Sorocaba
摘要：An important section in any well-functioning company is the internal control system. As one of the functions of management activities, which determines the quantitative and qualitative assessment of the company's performance, control helps to identify vulnerabilities in the company in a timely manner. The fundamental purpose of this work is to study the internal control system and to disclose the concept of the audited entity's business from the theoretical and practical side. In the course of the study, the authors concluded that in order to build an effective internal control system, it is necessary to develop subsections in business processes that lead to control at each process chain.