BASICS OF SYSTEM OF INTERNAL CONTROL IN ORGANIZATIONS


Cite item

Full Text

Abstract

The system of internal control in an organization is a mechanism for successful
operations, raising the overall profitability and multiplying assets. And due to the fact that the organization and conduct of internal control at enterprises and organizations by the state is not regulated, the entity itself is responsible for the implementation of internal control.

About the authors

M. V. Goldobina

Department of Economics of Innovations, Samara National Research University, 34, Moskovskoye shosse, Samara, 443086, Russian Federation.

Author for correspondence.
Email: morenov.sv@ssau.ru

E. A. Bashkan

Department of Economics of Innovations, Samara National Research University, 34, Moskovskoye shosse, Samara, 443086, Russian Federation.

Email: morenov.sv@ssau.ru

References

  1. Nalogovyi kodeks Rossiiskoi Federatsii [Tax Code of the Russian Federation]. M.: Omega-L, 2012. [Electronic resource]. «Consultant plus» – legal reference system. Retrieved from: http://base.consultant.ru/ [in Russian].
  2. Biudzhetnyi kodeks Rossiiskoi Federatsii [Budget Code of the Russian Federation]. M.: Omega-L, 2012. [Electronic resource]. «Consultant plus» – legal reference system. Retrieved from: http://base.consultant.ru/ [inRussian].
  3. Ob utverzhdenii Polozheniia o territorial'nykh kontrol'no-revizionnykh organakh Ministerstva finansov RF. Postanovlenie Pravitel'stva RF ot 6 avgusta 1998 g. № 888 [On approval of the Regulations on territorial control and auditing bodies of the Ministry of Finance of the Russian Federation. Decree of the Government of the Russian Federation dated August 6, 1998 No. 888]. Sobranie zakonodatel'stva RF [Collection of Legislation of the Russian Federation], 2002, no. 33 [in Russian].
  4. Federal'nyi zakon № 402-FZ «O bukhgalterskom uchete» [Federal Law № 402-FZ «Concerning
  5. Accounting»]. [Electronic resource]. «Consultant plus» – legal reference system. Retrieved from: http://base.consultant.ru/ [in Russian].
  6. Burtsev V.V. Organizatsiia sistemy vnutrennego kontrolia kommercheskoi organizatsii [Organization of the internal control system of a commercial organization]. M.: Ekzamen, 2013, 197 p. [in Russian].
  7. Belukha N.T. Teoriia finansovo-khoziaistvennogo kontrolia [Theory of financial and economic control]. M.: Finansy i statistika, 2016, 275 p. [in Russian].
  8. Gusarova L.V. Organizatsiia vnutrennego audita v nekommercheskikh organizatsiiakh [Organization of internal audit in non-commercial organizations].Bukhgalterskii uchet v biudzhetnykh i nekommercheskikh organizatsiiakh [Accounting in budget and non-profit organizations], 2012,
  9. no. 1, pp. 32–[in Russian].
  10. Zhurko V.F. Kompleksnaia sistema vedomstvennogo kontrolia [Integrated system of departmental control]. M.: Finansy i statistika, 2015, pp. 268 [in Russian].
  11. Sokolov B. Vnutrennii kontrol' i audit [Internal control and audit]. Audit i nalogooblozhenie [Audit and taxation], 2012, no. 12, pp. 31–36 [in Russian].
  12. Tyukavkin N.M. Gosudarstvennoe regulirovanie finansovoi deiatel'nosti [State regulation of financial
  13. activities]. Samara, [in Russian].
  14. Sheremet A.D., Suits V.P. Audit: Uchebnoe posobie [Audit: Textbook]. M.: INFRA-M, 2011, p. 184 [inRussian].

Supplementary files

Supplementary Files
Action
1. JATS XML

Copyright (c) 2018 М. В. Голдобина, Е. А. Башкан

This website uses cookies

You consent to our cookies if you continue to use our website.

About Cookies