Control and audit of the activities of a commercial organization: external and internal

2021 ◽  
Author(s):  
Vladimir Osipov
Keyword(s):  
Internal Control ◽  
Internal Audit ◽  
Postgraduate Education ◽  
Legal Regulation ◽  
Bachelor's Degree ◽  
Federal State ◽  
Modern Business ◽  
State Educational ◽  
Commercial Organizations ◽  
Commercial Organization

The textbook reveals the role of control in ensuring the effective operation of a commercial organization, and sets its purpose and objectives. The main directions of external and internal control of the activities of a commercial organization are defined and the characteristics of the functions performed by them are given. The basic principles of external and internal audit are formulated, their purpose is defined, and the procedure for regulatory and legal regulation of audit activities in the Russian Federation is considered. The features of control over the activities of a commercial organization in management accounting are revealed, and the need for its further development in modern business conditions is justified. To consolidate the theoretical material, the practical and methodological support of the discipline is provided. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for students in the bachelor's degree program 38.03.01 " Economics "(profile "Accounting, Analysis and Audit") and teachers of economic specialties, students of the postgraduate education system, practitioners related to external and internal control and audit of the activities of commercial organizations.

scholarly journals MODERN ASPECT OF INTERNAL CONTROL AND AUDIT IN RUSSIAN FEDERATION

2021 ◽  
pp. 31-41
Author(s):  
Irina Semenovna Toropova
Keyword(s):  
Control System ◽  
Russian Federation ◽  
Internal Control ◽  
Banking Sector ◽  
Internal Audit ◽  
Legal Regulation ◽  
Economic Activities ◽  
Internal Control System ◽  
The Russian Federation ◽  
Commercial Organizations

The conduct of financial and economic activities of organizations, both budgetary and commercial, is associated with possible risks of non-compliance with the current legislation, making unreasonable management decisions by the top and middle management, which leads to reputational and financial losses. In order to forestall financial and reputational losses, organizations form an internal control system. In the Russian Federation, the formation of normative and legislative regulation of the organization and conduct of internal financial control and audit is taking place, both in relation to commercial organizations and organizations of the budgetary sphere. The article examines the order of organization, types, tasks of internal control and audit in various organizations. The organization of internal control and audit is considered in the article through the prism of legal regulation of this area in the Russian Federation and international regulations. The internal audit system, as an obligatory element of the management system, has been introduced in the banking sector and for public sector organizations. For commercial organizations, this issue is left to the management of the organization and the creation of an internal audit service is optional. The regulatory and legislative framework of the organization and methods of conducting internal control for organizations have been studied. The approaches to the organization and conduct of internal control have been investigated from the point of view of orientation towards possible risks. Based on the results of the study, the article concludes that the presence of an effectively functioning internal control system, which is based on an assessment of possible risks, contributes to an increase in the efficiency of the organization, the prevention of cases of fraud by the organization’s personnel, and an increase in the reliability of accounting, tax and other types of reporting

Didactics of primary education

2021 ◽  
Author(s):  
Anna Voroncova ◽  
Tat'yana Sutyagina ◽  
Oksana Pavlova ◽  
Elena Tihomirova ◽  
Anna Samohvalova ◽  
...  
Keyword(s):  
General Education ◽  
Primary Education ◽  
Bachelor's Degree ◽  
Educational Process ◽  
Learning Activity ◽  
Federal State ◽  
Technology Project ◽  
Project Method ◽  
Educational Standard ◽  
State Educational

The requirements of the federal state educational standard of primary general education to the content, technologies and methods of the educational process in primary grades are disclosed. Special attention is paid to the characteristics of the system-activity approach, the technologies of primary education (problem-based learning, developmental learning, activity technology, project method, blended learning, etc.) are highlighted. The methods of teaching all the main academic subjects are presented in detail and concretely. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students of higher educational institutions studying under bachelor's degree programs in the areas of training 44.03.01 "Pedagogical education" and 44.03.05 "Pedagogical education (with two training profiles)".

Labor protection

2021 ◽  
Author(s):  
Marina Grafkina
Keyword(s):  
Educational Programs ◽  
Bachelor's Degree ◽  
Educational Institutions ◽  
Federal State ◽  
Labor Protection ◽  
Technical Operation ◽  
State Educational ◽  
Automation Tools ◽  
The Impact ◽  
Negative Factors

The textbook contains information on the legal, regulatory, organizational, and technical bases of labor protection; on the identification of dangerous and harmful factors; and on the impact of various negative factors on human health. Methods and means of protecting a person from the effects of harmful and dangerous industrial factors are disclosed. Meets the requirements of the federal state educational standards of secondary vocational education of the latest generation, approximate educational programs (in terms of the discipline "Labor Protection") in the specialties 15.02.15 "Technology of metalworking production"; 15.02.11 "Technical operation and maintenance of robotic production"; 15.02.14 " Equipment with automation tools for technological processes and production (by industry)". It is intended for students of secondary vocational educational institutions, and can also be used when conducting classes for university students in the main educational programs of the bachelor's degree in the discipline "Labor Protection".

Updating of the Content of Bachelor's Degree Students’ Education in Socio-Cultural Activities Based on Indicators of Socio-Cultural Inequality in the Inclusive Culture of Russian Society

2021 ◽  
pp. 37-41
Author(s):  
L. Lazareva
Keyword(s):  
Professional Training ◽  
Leisure Activities ◽  
People With Disabilities ◽  
Bachelor's Degree ◽  
Federal State ◽  
Russian Society ◽  
Cultural Activity ◽  
Cultural Activities ◽  
Cultural Inclusion ◽  
State Educational

The necessity of updating of the content of education for a bachelor's degree in socio-cultural activities, taking into account the requirements of the federal state educational standard of higher education in the direction of preparation 51.03.03 "Socio-cultural activity" is substantiated. The concepts of the quality of life, cultural inclusion and indicators of socio-cultural inequality of people with disabilities included in the socially unprotected group of the population are considered. The article analyzes the statistical data presented by the Federal State Statistics Service concerning the costs of leisure services and the needs of people with disabilities in comparison with the healthy working-age population. The necessity of updating the content of professional training of bachelors of socio-cultural activity on the basis of identifying the needs of people with disabilities in various forms of cultural and leisure activities is proved. The question is raised about the relevance of further research of indicators of socio-cultural inequality in the cultural inclusion of people belonging to a socially vulnerable group of the population.

Demographics

2021 ◽  
Author(s):  
Valeriy Yulinov ◽  
Natal'ya Patrusheva ◽  
Boris Kochurov
Keyword(s):  
Bachelor's Degree ◽  
Educational Institutions ◽  
Federal State ◽  
Degree Programs ◽  
Educational Standards ◽  
Natural Reproduction ◽  
Municipal Management ◽  
State Educational ◽  
Population Demographic ◽  
Demographic Policy

The textbook covers the main sections of the course "Demography": the object, subject and methods of demography, connection with other sciences; sources of data on the population; the main types and factors of population movement, modes of natural reproduction of the population; migration and reproduction of the population; demographic, ethnic and religious structure of the population; demographic policy of the state. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students of higher educational institutions studying under the bachelor's degree programs 38.03.04 and master's degree programs 38.04.04 in the direction of "State and Municipal Management", as well as for all those interested in demographic problems and their solution.

Training in Kinesiology of Bachelor’s Degree Students of the direction "Physical Education for Persons with Deviations in Health"

2021 ◽  
Vol 9 (1) ◽  
pp. 25-29
Author(s):  
S. Zubarev
Keyword(s):  
Bachelor's Degree ◽  
Federal State ◽  
Physical Culture ◽  
Persons With Disabilities ◽  
Adaptive Sports ◽  
Social Sphere ◽  
Educational Standard ◽  
The Social ◽  
Health Disorders ◽  
State Educational

The article describes the content of the discipline "Kinesiology", developed for the training direction 49.03.02 "Physical culture for persons with disabilities in health (adaptive physical culture)", training profile "Adaptive sports". The urgency of the discipline is substantiated, its features are noted, and kinesiological methods of diagnostics and rehabilitation of persons with health disorders are given. The discipline ensures the formation of professional competencies among bachelors of the specified direction, knowledge, abilities, skills that meet the requirements of the Federal State Educational Standard 3 ++. It instills labor functions that meet the professional standards "Trainer for adaptive physical culture and adaptive sports", "Instructor-methodologist for adaptive physical culture and adaptive sports" and "Specialist for rehabilitation work in the social sphere". The peculiarities of the issues studied, the depth of the study of the material are reflected in the indicators of achievement, indicating the labor ac-tions that students must demonstrate when completing the study of the discipline.

Legal regulation of urban activities and housing legislation

2018 ◽  
Author(s):  
Владимир Римшин ◽  
Vladimir Rimshin ◽  
Виктор Греджев ◽  
Viktor Gredzhev
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Federal State ◽  
Construction Design ◽  
Educational Standard ◽  
The Russian Federation ◽  
State Educational ◽  
Capital Construction ◽  
Urban Activities ◽  
Design Construction

The book describes the sources of legal regulation of urban activities in the Russian Federation, the powers of state authorities of the Russian Federation and bodies of local self-government in the field of urban planning, spatial planning, urban zoning, the provision of land plots for construction, design, construction and reconstruction of objects of capital construction, etc. Meets the requirements of the Federal state educational standard of higher education of the last generation.

Corporate governance in banks

2018 ◽  
Author(s):  
Александр Рыманов ◽  
Aleksandr Rymanov
Keyword(s):  
Higher Education ◽  
Corporate Governance ◽  
Internal Control ◽  
Banking Sector ◽  
Professional Standards ◽  
Federal State ◽  
Educational Standard ◽  
State Educational ◽  
Accessible Form ◽  
National Experience

The textbook examines issues of corporate governance in the banking sector. The structure of the publication covers the main areas of corporate governance, which include an overview of the regulator's requirements, industry recommendations, exchange requirements, international and national experience of corporate governance in banks. The content of the textbook meets the requirements of the Russian Federal State Educational Standard of Higher Education of the latest generation, as well as professional standards. The book is presented in an accessible form, clearly illustrated. The publication is intended for specialists in the field of corporate governance, finance and credit, internal control and audit, for graduates.

scholarly journals Banning Illegal Political Financing as an Anti-Corruption Standard of Business Conduct

2021 ◽  
Vol 5 (2) ◽  
pp. 209-216
Author(s):  
Victoria V. Kostrykina ◽  
Keyword(s):  
Political Corruption ◽  
Legal Regulation ◽  
Political Activity ◽  
Social Significance ◽  
Political Activities ◽  
Protection Mechanism ◽  
Reported Study ◽  
The Subject ◽  
Commercial Organizations ◽  
Commercial Organization

The problem of political corruption is of particular relevance for criminological science. The processes of formation and functioning of power, due to their high social significance, have long been subject to negative corruption influences, and therefore they need a special protection mechanism. The subject of the research is the legal regulation of the ban on illegal financing of political activity, as well as its reflection in local regulations of commercial organizations. The article examines one of the forms of political corruption as illegal financing of political activity by officials of commercial organizations. The author used the dialectical method of cognition, as well as the system-structural, formal-logical and other methods of scientific cognition. To study the practice of regulating the ban on illegal financing of political activity at the level of local regulations of commercial organizations, the author monitored the official websites of 250 largest Russian companies. The monitoring of the content of local regulations showed that commercial organizations have not yet developed a unified approach to regulating the ban on illegal financing of political activity. In addition, in more than 50% of the surveyed commercial organizations, this prohibition is absent in local regulations. One of the reasons for the low level of anti-corruption activity of organizations is the lack of motivation of companies to conduct business with integrity. The results of the study allow us to conclude that it is necessary to take a set of measures aimed at stimulating commercial organizations to consolidate in their local regulations a ban on the financing of political activities, as well as measures aimed at limiting the possibility of committing corresponding corruption offenses. Keywords: corruption, political system, elections, electoral process, campaign finance, electoral fund, anti-corruption standard, commercial organization, business, prevention of corruption. Научная специальность: 12.00.08 – Уголовное право и криминология; уголовно-исполнительное право Исследование выполнено при финансовой поддержке РФФИ в рамках научного проекта № 20-311-90028 The reported study was funded by RFBR according to the research project № 20-311-90028

scholarly journals Migration sentiments of Kazakhstani youth in the context of educational migration

2020 ◽  
Vol 70 (2) ◽  
pp. 156-163
Author(s):  
V. Kazakov ◽  
Keyword(s):  
Postgraduate Education ◽  
Legal Regulation ◽  
The State ◽  
Educational Migration ◽  
State Educational

The article considers educational migration as part of the general intellectual. The main trends associated with the movement of large masses of the population are identified. The main problems of the legal regulation of educational migration in modern Kazakhstani conditions are investigated. The current legislation in the field of education and science, which is the key to regulating legal relations, is analyzed. The norms of the formation of the state educational order as the main way of financing higher and postgraduate education are studied.

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