Information Support for Control Systems in an Organization: Modern Trends
( Pp. 210-219)
More about authors
Aksana A. Turgaeva
Cand. Sci. (Econ.), Associate Professor, Associate Professor of the economic security and risk management Department
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Abstract:
Problem. This article analyzes the use of information technology by organizations in various fields. It examines the role of information support in an organization's internal control system. Currently, with the rapid development of information technology and technological changes associated with digitalization, the role of an organization's information system is rapidly increasing. A timely response to the need to integrate various modern information platforms into an organization's control system is the challenge addressed in this study. Model. The need to create an information platform that includes information resources for the internal control system is substantiated. This platform, created by the organization, should support various modules reflecting all areas of activity and all business processes of the organization, and the implementation of a functional model of "Financial Activity" is paramount. The article utilizes methods of grouping, comparison, induction and synthesis, and economic analysis. These methods allow one to study the interrelations of phenomena, their interdependencies, and identify the influence of factors and current trends. Conclusions. Modern information technologies are aimed at improving the effectiveness of the internal control system, speeding up information processing, structuring all types of information, and enabling rapid response to incidents. Practical Significance. The proposed information and analytical platform and its specific modules will ensure flexible integration with external and internal data sources, which is of not only theoretical but also practical significance in the development of an organization's internal control and management systems. Originality. An analysis of the use of information and communication technologies in organizations by type of economic activity allows us to identify shortcomings in the development of an organization's information and analytical system. The functional modules of the organization's information and analytical platform listed in the article should provide information support for the activities of the internal control function, and the platform itself will expand the interaction of all insurance market participants towards the unification of efforts related to the organization's risk management.
How to Cite:
Turgaeva, A.A. (2026). Information Support for Control Systems in an Organization: Modern Trends. Economic Problems and Legal Practice, 22(1), 210-219. EDN: GEDFPC
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Lizogub R.P., Makarenko Yu.S. Information component as a basis for ensuring a system of effective management and control of housing and communal services. Collection of Scientific Papers in the "Economics" Series. 2022. No. 28. Pp. 64–73. (In Rus.). DOI: 10.5281/zenodo.7435857. EDN: DRUGBZ.
Meshcheryakova O.K., Serebryakova I.A., Meshcheryakova M.A., Makeeva T.I. Functioning of a single information and analytical center: tasks and economic effects in the housing and communal services sector. Production Organizer. 2022. Vol. 30, No. 1. Pp. 96–103. (In Rus.). DOI: 10.36622/VSTU.2022.62.73.009. EDN: VAKHVA.
Gusev, S. S. Determining the economic efficiency of an information and analytical management system project / S. S. Gusev // Law, Economics and Management: Theory and Practice: Proceedings of the III All-Russian Scientific and Practical Conference with International Participation, Cheboksary, June 23, 2022 / Editor-in-chief E.V. Fomin. Cheboksary: Limited Liability Company "Publishing House "Sreda", 2022. Pp. 19–32. EDN: HNKDVC.
Budnikova I.K., Priymak E.V., Gusev D.S. Modeling the information system "monitoring the work of managers in online mode". Bulletin of the Technological University. 2022. Vol. 25, No. 11. Pp. 138–142. DOI: 10.55421/1998-7072_2022_25_11_138. (In Rus.). EDN: YDIJCF.
Pletneva I.V., Ganicheva L.M., Vyshemirskaya E.V. Information technologies in healthcare in the Volgograd region. Medical and Pharmaceutical Journal Pulse. 2024. Vol. 26, No. 2. Pp. 34–39. DOI: 10.26787/nydha-2686-6838-2024-26-2-34-39. (In Rus.). EDN: WJFIWF.
Russian Federation. Laws. "On the Creation of a State Information System for Countering Offenses Committed Using Information and Communication Technologies, and on Amendments to Certain Legislative Acts of the Russian Federation" — Federal Law No. 41-FZ dated 01.04.2025 — Reference and Legal System "Consultant Plus". Text: electronic. URL: https://www.consultant.ru/document/cons_doc_LAW_502182/ (date of access: 24.02.2026).
Russian Federation. Laws. "On Information, Information Technologies, and the Protection of Information" — Federal Law No. 149-FZ of 27.07.2006 — Reference and Legal System "Consultant Plus". Text: electronic. URL: https://www.consultant.ru/document/cons_doc_LAW_61798/ (date of access: 24.02.2026).
Russian Federation. Laws. Article 272 of the Criminal Code of the Russian Federation "Unauthorized access to computer information" — Criminal Code of the Russian Federation No. 63-FZ of June 13, 1996 — Reference and legal system "Consultant Plus". Text: electronic. URL: https://www.consultant.ru/document/cons_doc_LAW_10699/5c337673c261a026c476d578035ce68a0ae86da0/ (date of access: February 24, 2026).
Kuzenkov O.A. Definition of the concept of information in the field of computer science. News of Higher Educational Institutions. Applied Nonlinear Dynamics. 2024. Vol. 32, No. 4. P. 541–562. (In Rus.). DOI: 10.18500/0869-6632-003112. EDN: EZYDZC.
Naumov V.B. Definition of the concept of prohibited information on the topics of the Unified Register within the framework of the current legislation of the Russian Federation. Humanitarian Scientific Journal. 2025. No. 2-1. Pp. 63–69. (In Rus.). EDN: RSEIVQ.
Goncharova N.N., Dyatlova E.V. Legal conflicts in defining the concepts of "computer information", "digital information" or "electronic data". Gaps in Russian legislation. 2025. Vol. 18, No. 4. Pp. 162–168. DOI: 10.33693/2072-3164-2025-18-4-162-168. (In Rus.). EDN: ZIKDPP.
Kubatieva L.M. Accounting and analytical support and control in the system of risk-oriented management of an organization. Bulletin of Economic Security. 2023. No. 1. Pp. 231–234. DOI: 10.24412/2414-3995-2023-1-231-234. (In Rus.). EDN: IPDCHW.
Taranova I.V., Shavrina Yu.O. Information and management support for the financial stability of organizations in the real sector of the regional economy. Bulletin of the Institute of World. 2021. V. 12, No. 1 (30). Pp. 89–95. (In Rus.). EDN: YNHXPT.
Keywords:
information, information system, internal control, management, functional module, financial activity, business process..
