THE SYSTEM OF INTERNAL CONTROL IN FOREIGN PRACTICE
( Pp. 62-64)
More about authors
Kizilov Alexander N.
doktor ekonomicheskih nauk, professor, zaveduyuschiy kafedroy «Audit»
the Rostov State University of Economics Ivanesko Kirill A. magistr
the Rostov State University of Economics
the Rostov State University of Economics Ivanesko Kirill A. magistr
the Rostov State University of Economics
Abstract:
The article examines foreign approaches to building an internal control system, digests the history of the issue and analyzes the definition of the term «internal control». The article analyzes the American, German experience of the internal control system, and also examines the requirements for the internal control system, presented by the Institute of Chartered Accountants of England and Wales. Based on the results of the analysis of scientific economic literature, the author concludes that in international practice an integrated approach to the construction of JMC prevails.
How to Cite:
Kizilov A.N., Ivanesko K.A., (2017), THE SYSTEM OF INTERNAL CONTROL IN FOREIGN PRACTICE. Economic Problems and Legal Practice, 6 => 62-64.
Reference list:
Audit: uchebnoe posobie/Pod red. O.V. Kovalevoy. -M.:PRIOR. - 2014. - 320 s.;
Barzykina E.A. Rol vnutrennego kontrolya v ekonomicheskoy bezopasnosti predpriyatiya// Mezhdunarodnyy nauchno-issledovatel skiy zhurnal. - 2013. - №10-3 (17). - s.9-14;
Bogdanovich I.S. Mesto vnutrennego kontrolya v sisteme upravleniya predpriyatiem i forma ego organizatsii// Vestnik Pskovskogo gosudarstvennogo universiteta. - 2014. - №5. - s. 66-74;
Gordon YA.A. Sistema vnutrennego kontrolya. kontseptual naya baza//Transportnoe delo Rossii. - 2013. - №3. - s.78-82;
Gorlov V.V. Sistema vnutrennego kontrolya predpriyatiya// Vestnik UGUES. Nauka, obrazovanie, ekonomika. - 2015. - №1. -s.130-137;
Zubova E.V. Tekhnologiya audita: organizatsiya proverki, kriterii proverochnykh protsedur, rabochie dokumenty. Prakticheskoe rukovodstvo. - M.: Analitika-Press, Auditorskaya firma TSBA. - 2014. - 264 s.;
Isaeva I.E. Sushchnost , tseli i zadachi vnutrennego kontrolya na predpriyatii// Ekonomika i sovremennyy menedzhment: teoriya i praktika. - 2013. - №32. - s. 11-17;
Barzykina E.A. Rol vnutrennego kontrolya v ekonomicheskoy bezopasnosti predpriyatiya// Mezhdunarodnyy nauchno-issledovatel skiy zhurnal. - 2013. - №10-3 (17). - s.9-14;
Bogdanovich I.S. Mesto vnutrennego kontrolya v sisteme upravleniya predpriyatiem i forma ego organizatsii// Vestnik Pskovskogo gosudarstvennogo universiteta. - 2014. - №5. - s. 66-74;
Gordon YA.A. Sistema vnutrennego kontrolya. kontseptual naya baza//Transportnoe delo Rossii. - 2013. - №3. - s.78-82;
Gorlov V.V. Sistema vnutrennego kontrolya predpriyatiya// Vestnik UGUES. Nauka, obrazovanie, ekonomika. - 2015. - №1. -s.130-137;
Zubova E.V. Tekhnologiya audita: organizatsiya proverki, kriterii proverochnykh protsedur, rabochie dokumenty. Prakticheskoe rukovodstvo. - M.: Analitika-Press, Auditorskaya firma TSBA. - 2014. - 264 s.;
Isaeva I.E. Sushchnost , tseli i zadachi vnutrennego kontrolya na predpriyatii// Ekonomika i sovremennyy menedzhment: teoriya i praktika. - 2013. - №32. - s. 11-17;
Keywords:
internal control, international audit, international standards on auditing, the efficiency of ICS.
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