文章基本信息

标题：Evaluating the Effectiveness of Internal Corporate Controls in Coal Mines Illustrated By the Example of JSC “SUEK-Kuzbass”
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作者：Elena Kucherova ; Tamara Ponkratova ; Tatiana Tyuleneva 等
期刊名称：E3S Web of Conferences
印刷版ISSN：2267-1242
电子版ISSN：2267-1242
出版年度：2017
卷号：15
页码：1-6
DOI：10.1051/e3sconf/20171504020
出版社：EDP Sciences
摘要：The article gives reasons for the need to develop the mechanism and tools of performance evaluation based on the implementation of specific management functions, as well as the integrated evaluation of the effectiveness of internal corporate controls. It presents the approbation of the proposed assessment methodology on the example of JSC “SUEK-Kuzbass”. The monitoring role as one of the functions of management is constantly increasing in the market economy. The participation of Russian companies in the international economy requires the organisation of internal company control. Moreover, with the enacting of the Law “On Accountings» № 402-FZ, for the majority of economic agents the organising of internal control became mandatory. Thus, the internal control means the process carried out by the Board of Directors and other staff of the organisation aimed at providing reasonable assurance that the objectives of the organisation such as ensuring the effectiveness and efficiency of operations, reliability of financial reporting and compliance with the legislation in force will be achieved.