Bacis theoretical characteristics of internal control
| Autor | Firdaus I. Kharisova - Alisa V. Samoilova |
| Cargo | Kazan Federal University, Institute of Management, Economics and Finance, e-mail: firdavsun@mail.ru - Kazan Federal University, Institute of Management, Economics and Finance, e-mail: samoilowa. alis@mail.ru |
| Páginas | 19-29 |
Periódico do Núcleo de Estudos e Pesquisas sobre Gênero e Direito
Centro de Ciências Jurídicas - Universidade Federal da Paraíba
V. 8 - Nº 04 - Ano 2019 – Special Edition
ISSN | 2179-7137 | http://periodicos.ufpb.br/ojs2/index.php/ged/index
19
BACIS THEORETICAL CHARACTERISTICS OF INTERNAL
CONTROL
Firdaus I. Kh arisova1
Alisa V. Samoilova2
Abstra ct: The question of the
existence of an effective internal
control syst em is now of particular
relevance. The current stage of the
economic entiti es operation in the
Russian Federation is a stage of
changi ng the ext ernal and internal
enviro nment of management,
charac terized by a high level of
uncert ainty and instability, which
consists in toughening of
competitive relations. Domestic
organi zations have to operate in the
condit ions of rapid change and
develo pment of technologies, a
tough competitiv e environment,
growing business diversification,
and inconsistency of domestic
legisl ation. One of the main factors
for creating the competitiveness of
organi zations is effective
manage ment, based on quality,
reliab le and complete information
1 Kaz an Fe deral University , Ins titut e of Ma nagement , Eco nomics a nd Fi nance, e -mail:
fir davsun@mail. ru
2 Kaz an Fe deral University , Ins titut e of Ma nagement , Eco nomics a nd Fi nance, e -mail:
sam oilowa. alis@mail. ru
about the managed faci lity. T he
paper reveals key questions about
the internal control of comme rcial
organi zations in the non-financial
sector . The main interpretations of
the term "internal control" and
components of the inte rnal control
system are considered, th e stages of
internal con trol formation are
outlin ed, the place of internal
control in a corporate governance
system is substantiat ed, and of ficial
powers in the internal control
system are identified. Also, the
authors present the main documents
whi ch should be noted when
studying the issue of internal
control. The main methods used in
this work are the information
system atization, proces sing and
generalization.
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