scholarly journals DEVELOPMENT OF METHODOLOGICAL TOOLS FOR INTERNAL CONTROL TO INCREASE THE EFFICIENCY OF USE OF FIXED ASSETS

2022 ◽  
Vol 16 (4) ◽  
pp. 88-95
Author(s):  
Alsu Zakirova ◽  
Guzaliya Klychova ◽  
Bulat Ziganshin ◽  
Valery Khoruzhy ◽  
Nuriya Nigmatullina
Keyword(s):  
Internal Control ◽  
Control Measures ◽  
Accounting System ◽  
Economic Activities ◽  
Critical Areas ◽  
Fixed Assets ◽  
Control Procedures ◽  
Effective Organization ◽  
High Level ◽  
Effective Assessment

The basis of the material and technical base of the functioning of enterprises are fixed assets. Therefore, the effective organization of accounting and internal control of operations with fixed assets is one of the important tasks facing the management of any enterprise. The purpose of the study is to improve the methodological tools for internal control of the movement of fixed assets at the enterprise, which contribute to the effective assessment of the accounting system and the conduct of control and analytical procedures. To improve the methodological support of internal control of the movement of fixed assets, an internal control working document (ICWD) “Test for assessing the accounting system of fixed assets” was developed, which allows you to identify critical areas of accounting with a high level of risk and determine the means necessary for conducting control procedures. The ICWD “Report on the presence and safety of fixed assets” and “Checking the execution of primary documents for the disposal of fixed assets” developed in the course of research allow the collection of information to confirm the reality of the articles of the financial statements; to establish the reliability of the facts of disposal of fixed assets and to guarantee the quality of original source documentation. To carry out control measures when checking the depreciation of fixed assets, testing should be carried out on the basis of the “Test for checking the correctness of depreciation” developed by the ICWD, using which you can promptly identify violations in the procedure for calculating depreciation. The proposed working documents will make it possible to carry out control procedures, accumulate evidence that can be used in the formation of a report on the results of the audit and the development of recommendations to improve the efficiency of the financial and economic activities of the enterprise

scholarly journals Development of a methodological tool for internal control to increase the efficiency of use of fixed assets

2021 ◽  
Vol 258 ◽  
pp. 12011
Author(s):  
Alsou Zakirova ◽  
Evgenia Zaugarova ◽  
Guzaliya Klychova ◽  
Rashida Sungatullina ◽  
Elena Klinova
Keyword(s):  
Internal Control ◽  
Sources Of Information ◽  
Interconnected System ◽  
Critical Areas ◽  
Fixed Assets ◽  
Methodological Tool ◽  
Evidence Collection ◽  
Control Procedures ◽  
Effective Organization ◽  
High Level

The basis of the material and technical base of the operation of enterprises are fixed assets. Therefore, the effective organization of accounting and internal control of operations with fixed assets is one of the important tasks facing the management of any enterprise. The purpose of the article consists in development of methodical toolkit of internal control for increase in efficiency of use of the fixed assets. For the development of theoretical bases the article develops the conceptual model of internal control of operations with the fixed assets, which is a logically interconnected system including basic elements of internal control such as purpose, objectives, functions, object, subject, tools, sources of information, regulatory framework, evidence collection, execution of audit results and development of recommendations. In order to improve methodological support, the working papers of internal control were developed in the article. The proposed working documents can be used to identify critical areas of accounting with a high level of risk and determine the means of control necessary to conduct control procedures; to assess the organization and functioning of internal control, the effectiveness of employees responsible for the safety of fixed assets; formation of the information base for management decisions; assessment of risks associated with the acquisition and use of fixed assets.

scholarly journals Improvement of methodological support of internal control in the cash management system of the enterprise

2021 ◽  
Vol 284 ◽  
pp. 07011
Author(s):  
Alsou Zakirova ◽  
Guzaliya Klychova ◽  
Svetlana Doronina ◽  
Olga V. Abasheva ◽  
Nuriya Nigmatullina
Keyword(s):  
Internal Control ◽  
Management System ◽  
Cash Flows ◽  
Control Measures ◽  
Accounting System ◽  
Economic Activities ◽  
Bank Account ◽  
Economic Entity ◽  
Business Operations ◽  
Control Procedures

Currently, most business operations conducted by an economic entity, including the implementation of settlements with counterparties, associated with the movement of cash flows. Consequently, of particular relevance acquired questions implementation of internal control, which contributes to information and advisory support and optimization of financial and economic activities of the enterprise. The purpose of the article is to develop the system of methodological support of internal control of funds at the enterprise. In article theoretical bases of realization of control procedures are studied. The basic principles, the purpose and methods of internal control of funds are defined. For the development of methodological tools it is suggested to use the developed forms of working documents of internal control. These documents allow to systematize control measures, to evaluate the efficiency of accounting system organization, to generalize the results of cash and bank account transactions inspection, their appropriateness and validity; to record the revealed violations by the results of cash and bank account transactions inspection. Based on the results of internal control, the company’s management makes a decision to improve the efficiency of cash usage based on the creation of a liquidity management system.

scholarly journals IMPROVEMENT OF METHODOLOGICAL SUPPORT FOR CONTROL OF THE AVAILABILITY AND SAFETY OF STOCKS IN THE ENTERPRISE MANAGEMENT SYSTEM

2021 ◽  
pp. 107-115
Author(s):  
Guzaliya Klychova ◽  
Alsu Zakirova ◽  
Zariya Zalilova ◽  
Il'dus Gimadiev
Keyword(s):  
Internal Control ◽  
The State ◽  
Enterprise Management ◽  
Accounting System ◽  
Sources Of Information ◽  
Key Factors ◽  
Economic Activities ◽  
Control Procedures ◽  
Enterprise Management System ◽  
And Control

Stocks are one of the key factors ensuring the constancy and continuity of reproduction. In this regard, their internal control serves as the most important element of enterprise management and ensures stable and secure financial and economic activities. The purpose of the study is to improve the methodological support of internal control of the availability and safety of stocks to prevent distortions and illegal actions in terms of their movement, to ensure the reliability of information in accounting, operational and management accounting. To prove the effectiveness of accounting and analytical support for controlling the acquisition, storage, write-off of inventories, it is advisable to use the working document “Test for assessing the inventory accounting system”, which contains topical issues that allow assessing the effectiveness of organizing inventory accounting at the enterprise. The working document of internal control, proposed in the framework of the study, “The program of internal control of the availability and safety of stocks”, includes a list of control areas, a regulatory framework and sources of information, determines the nature of the audit and control procedures that are necessary to achieve the goal and practical solution of the audit tasks. The working document of internal control “Questionnaire for checking the state of storage facilities and safety of stocks” contains questions that allow the internal controller to fully assess the conditions of storage of stocks, the state of fire safety of warehouses, the equipment of warehouses with equipment, machinery, instruments and the correctness of their operation, the state of security warehouse premises. At the same time, the controller has the ability to clarify and concretize the options for answering the questions posed in the working document. This, in turn, will allow, based on the results of the audit, to provide the manager with all the information necessary for making effective management decisions

IMPROVEMENT OF METHODOLOGICAL SUPPORT OF INTERNAL MONEY CONTROL OF THE ENTERPRISE

2021 ◽  
Vol 16 (3) ◽  
pp. 112-120
Author(s):  
Alsu Zakirova ◽  
Guzaliya Klychova ◽  
Amina Husainova ◽  
Angelina Dyatlova ◽  
Igor' Nikitenko
Keyword(s):  
Internal Control ◽  
Control Program ◽  
Cash Flows ◽  
Effective Control ◽  
General Strategy ◽  
Accounting System ◽  
Economic Activities ◽  
Managerial Decisions ◽  
Economic Entity ◽  
Control Procedures

Today, most of the business transactions carried out by an economic entity, including in the process of settlements with counterparties, are associated with cash flows. Therefore, the issues of internal control are of particular relevance, which contributes to information and consulting support and optimization of the financial and economic activities of the enterprise. The purpose of the work is to develop methodological tools for internal control of funds at the enterprise. In the course of the study, forms of working documents for internal control were developed. To determine a general strategy and a detailed approach to conducting effective control procedures, it was proposed to use an internal control program, which should take into account its resource support, namely, the personnel who will carry out the audit; normative and informational support of the audit; methodological support of verification. The proposed working document of internal control “Test for assessing the accounting system for cash transactions” is designed to collect complete and reliable information about the organization of the accounting system of cash flows, assess the degree of ensuring their safety and intended use at the enterprise. To summarize the results of checking cash flow operations at the cash desk of the enterprise and in bank accounts, their expediency and validity, as well as fixing violations identified in the process of internal control, reports on the results of the audit and detected violations were developed such working documents as: “Report on results checks of cash transactions”, “Checking operations on the movement of funds on settlement accounts in the bank” and “Revealed violations in the accounting of banking operations”. Based on the results of the audit, summarized in the proposed working documents of internal control, the company's management can make managerial decisions to improve the efficiency of the use of funds based on the creation of a liquidity management system.

scholarly journals EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANGAN PADA TOKO MAHKOTA DIESEL MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Juwita Natalia Samuna ◽  
Harijanto Sabijono ◽  
Stanley Kho Walandouw
Keyword(s):  
Control System ◽  
Qualitative Analysis ◽  
Internal Control ◽  
Spare Parts ◽  
Accounting System ◽  
Control Environment ◽  
Analysis Method ◽  
Serial Number ◽  
Internal Control System ◽  
Control Procedures

Internal control system is a way or system that can prevent the occurrence of irregularities in the company. Internal control system of the inventory aims to protect the company's assets from theft. The research object is taken at the Manado Diesel Crown Store is one of the stores in Manado that runs the business by selling machines and spare parts. This study aims to evaluate the effectiveness of the application of internal control system merchandise inventory at Diesel Manado.The method of analysis used in this research is descriptive qualitative analysis method. Based on the results of internal control inventory of merchandise inventory at Manado Diesel Crown Store, then in the control environment that occurs in the company, there is a double position between the sales and the warehouse. In the accounting system, the documents used are not serial number printed. In control procedures, authorization system is only on certain transactions.Keywords: internal control system, merchandise inventory

scholarly journals Methodological Aspects of the Internal Control Organization at the Enterprise and Financial Stability Analysis

2021 ◽  
Vol 11 (2) ◽  
pp. 1795-1813
Author(s):  
Nodira B. Abdusalomova
Keyword(s):  
Internal Control ◽  
Financial Stability ◽  
Scientific Article ◽  
Accounting System ◽  
Economic Activities ◽  
Financial Condition ◽  
Definition Of ◽  
Key Indicators ◽  
Methodological Aspects

The author analyzes the internal control organization in the management accounting system in this scientific article. In addition, the article is devoted to the definition of internal control and determination of the role of internal control in the financial and economic activities of the enterprise. As a result of the research, the author has developed proposals to analyze the key indicators, financial condition and profitability indicators reflected in the financial statements of the enterprise and to implement the process of planning internal control on the basis of improved stages. Moreover, the theoretical and methodological bases of the internal control system have been identified, ways to improve its reliability have been determined, and the method of organizing internal control in reliance upon the information system to raise production and sales, as well as to reduce costs has been proposed.

Automation of Control Procedures for Financial and Economic Activities of the Organization

Auditor ◽  
2020 ◽  
Vol 6 (8) ◽  
pp. 35-40
Author(s):  
Ekaterina Zubenko
Keyword(s):  
Internal Control ◽  
Automated Analysis ◽  
Effective Control ◽  
Economic Activities ◽  
Timely Manner ◽  
Business Decisions ◽  
Internal Control System ◽  
Control Procedures ◽  
The Right ◽  
Management Capabilities

Th e article reveals the content of a soft ware product designed to assess the effectiveness of the internal control system through automated analysis of the organization’s financial and economic activities. Th e use of this soft ware product will allow you to expand your management capabilities and organize effective control over ongoing processes in economic, financial and managerial activities, as well as allow you to make the right business decisions, receiving reliable information in a timely manner.

scholarly journals Peculiarities of accounting and control of current liabilities of the enterprise

2021 ◽  
Vol 11/3 (-) ◽  
pp. 29-31
Author(s):  
Alina SEMENETS ◽  
Tetiana DUPLINAT
Keyword(s):  
Control System ◽  
Internal Control ◽  
Economic Activity ◽  
Accounting System ◽  
Domestic Economy ◽  
Economic Activities ◽  
Internal Control System ◽  
The Future ◽  
Control Work ◽  
And Control

Introduction. The crisis state of the domestic economy and a number of other factors require domestic enterprises and other levels of management to take prompt and drastic measures aimed at increasing the level of management. One of the promising and proven directions for increasing the efficiency of the management level is the increase and qualitative growth of the accounting system and the internal control system. One of the most important and difficult areas of accounting and control work (determining the final results of the financial and economic activities of the enterprise and its financial condition) is the accounting and control of liabilities, primarily current ones, this is what determines the direction of this research. The purpose of the paper is to improve the accounting and control of current liabilities by developing measures to eliminate violations and prevent them in the future. The methodological basis was dialectics, philosophical methodological methods of cognition. Results. The paper examines approaches to clarifying the definition of “current liabilities”. The most significant problems of modern economic activity of the domestic economy are investigated: low contractual discipline, crisis of non-payments, global chronic violation of the terms and conditions of payment for liabilities, primarily for current liabilities. A number of measures were proposed to eliminate violations in accounting, control current liabilities and prevent them in the future; non-admission in the practice of economic activity, accounting and control of delays in the terms and conditions of payment for liabilities. The studies have shown the need to improve the level of planning and contractual discipline, financial planning, improving document flow, accounting and control work at the enterprise. Conclusion. The main conclusions of the study are: the need for further research on this issue; introduction of a payment schedule for liabilities; the need to develop a methodology for checking current liabilities by the internal control system, compliance with contractual discipline; scheduled regular inspections of facilities and processes related to accounting and control of current liabilities.

scholarly journals Essence and Place of Operational Control in the Economic Control System

2020 ◽  
pp. 114-121
Author(s):  
Olha Starenka ◽  
Keyword(s):  
Control System ◽  
Internal Control ◽  
Enterprise Management ◽  
Operational Control ◽  
Economic Activities ◽  
Economic Control ◽  
Operational Management ◽  
Control Procedures ◽  
Business Conditions ◽  
Enterprise Management System

The constant complication of business conditions leads to increased requirements for the enterprise management system. Accordingly, there is a need to create an internal control system that will cover all aspects of the enterprise activity and meet the needs of management in the prompt receipt of information of a diversified nature. The purpose of the article is to disclose and clarify approaches to understanding the essence of operational control and to determine its place in the economic control system. The analysis of scientific approaches to understanding the essence of such concepts as economic control, financial and economic control, internal control was carried out. It was proved that the concept of “economic control” is more general, it refers to the exercise of control at the macro level. At the micro level, namely in relation to the economic activities of enterprises, financial and economic control is carried out. Internal control is an integral part of it, which, in turn, includes the implementation of operational control. The views of various scientists on the essence of operational control were summarized and defined as a form of control that allows you to fix deviations and the reasons for their occurrence, as well as take preventive measures to avoid their occurrence. This will make it easier to obtain necessary information in real time for making operational management decisions. Its place in the economic control system has been determined. It was determined that operational control is carried out in accordance with the well-known control cycle, which includes the processing of information and its comparison with the standard during control procedures. Moreover, this process should be built taking into account the need to solve problems in the field of operational management of an enterprise, namely at the level of economic processes.

scholarly journals The extent of commitment of Jordanian banks to apply internal control procedures to detect and prevent money laundering operations: مدى التزام المصارف الأردنية بتطبيق إجراءات الرقابة الداخلية لاكتشاف ومنع عمليات غسيل الأموال

2019 ◽  
Vol 3 (12) ◽  
Author(s):  
Reem Okab Al-kasswna
Keyword(s):  
Money Laundering ◽  
Internal Control ◽  
Theoretical Framework ◽  
Control Measures ◽  
External Auditors ◽  
Study Population ◽  
Control Procedures ◽  
And Control ◽  
High Degree

    This study aims at demonstrating the role and importance of internal control measures in combating money laundering operations in Jordanian banks through the statement of internal control procedures that contribute to the discovery of money laundering operations. The study shows the role of internal control procedures in detecting money laundering through electronic programs, and the existence of a system for keeping files and records Money laundering The researcher used the descriptive analytical approach, which is based on the collection of information on the main elements of the study, analysis and interpretation in order to build the theoretical framework for them based on the audit literature and instructions of the Central Bank and commercial banks on internal control of money laundering operations, which dealt with the subject of internal control systems, and anti-laundering law Funds and control measures related to combating money laundering. Through the theoretical framework, a questionnaire was designed on the application of internal control procedures and its relation to combating money laundering operations and distribution to the study population which includes 14 Jordanian banks, with 3 questionnaires for each bank for both internal and external auditors and head of anti-money laundering unit in a bank. The study concluded that it is important to apply the internal control procedures to a high degree among respondents to the questionnaire in preventing and detecting money laundering operations in Jordanian banks    

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