THE ANALYSIS OF THE STRUCTURAL ELEMENTS OF THE INTERNAL CONTROL SYSTEM OF THE ORGANIZATION


Soboleva O.A.

The article illustrates the importance of the internal control system for business entities, as well as the relevance of its creation and functioning issues. The author studies the structure of the CRS as a whole and each of its elements separately, and gives some recommendations concerning the internal control to business entities. Keywords: internal control, control environment, risk assessment, risk management standards, information system, international audit standards, monitoring.

Olga A. Soboleva, Candidate of Economics, Associate Professor, Pskov State University.


Download file (format pdf)»