Section of the journal:
Regional and Sectoral Economy
Pages:
16-22
Bibliographic description of the article
Pilipenko, A. V. ORGANIZATION OF INTERNAL CONTROL AT THE ENTERPRISE / A. V. Pilipenko. – Text : direct //
Innovative Economics and Society. – 2023. – № 3 (41). – С. 16-22
Abstract
Recently, numerous corporate crises and financial scandals have undermined investor and public confidence in the effectiveness of internal and external corporate controls. As a result, in Russia, far-reaching requirements have been imposed on the construction of control functions of economic entities. According to the federal law «On Accounting», internal control in an organization became mandatory. Therefore, management and the board of directors, as well as other stakeholder groups such as investors, auditors and tax authorities have become interested in information about the current state of internal control in enterprises. Such information helps management to rethink existing processes and organizational structures in companies. The article reveals the concept of internal control, its types, as well as its constituent elements, hides the problems existing in the organization of internal control at the enterprise.
Article keywords
References
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