scholarly journals Система внутреннего аудита и контроля как элемент обеспечения экономической безопасности предприятия

2020 ◽  
pp. 55-64
Author(s):  
Светлана Ракутько ◽  
Елена Селезнева ◽  
Валерия Хафизова ◽  
Валерия Страхова
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Financial Stability ◽  
Internal Audit ◽  
Economic Security ◽  
Economic Activities ◽  
Market Mechanisms ◽  
Simultaneous Control ◽  
The Impact ◽  
A Company

В работе предложены авторские подходы к понятиям «внутренний контроль» и «внутренний аудит», раскрыты их содержательные особенности, функции, формы организации на предприятиях, определены ключевые задачи систем внутреннего аудита и внутреннего контроля в аспекте обеспечения экономической безопасности. Проанализированы возможные варианты взаимодействия систем внутреннего аудита и внутреннего контроля и предложили к использованию наиболее подходящую модель их комплексного взаимодействия для осуществления единовременного контроля финансово-хозяйственных процессов и управления рисками компании. The company economic security is the result of its effective financial and economic activities. This relationship is due to the pattern of economic development and increased competition between economic entities. The current market mechanisms significantly impact on the company activities, that in turn necessitates them to look for the ways to ensure the financial stability and economic security. This article aims at studying the role the internal audit and internal control play to ensure the company financial stability and the impact of these tools on its economic security. The paper describes the authors’ approaches to the concepts of “internal control" and "internal audit", shows their content features, functions and forms of arrangement within a company. It also specifies the key objectives of the internal audit and internal control systems for ensuring the economic security. The authors analyzed the possible interactions of the internal audit and internal control systems and suggested the most appropriate model for their comprehensive interaction to be used for the simultaneous control of financial and economic processes and for the company risk management

scholarly journals The role and tasks of the internal audit and audit committee as bodies supporting effective corporate governance in insurance sector institutions in Poland

2012 ◽  
Vol 3 (4) ◽  
pp. 23-39 ◽  
Author(s):  
Elżbieta Izabela Szczepankiewicz
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Audit Committee ◽  
Economic Recession ◽  
Internal Audit ◽  
Financial Supervision ◽  
Insurance Sector ◽  
Internal Control System ◽  
The Impact ◽  
Effective Supervision

Faced with the risk of consecutive waves of financial crisis and economic recession, government committees, financial supervision authorities and financial institutions themselves – both in Poland and worldwide – have launched a number of measures to make the supervision of insurance sector institutions more effective, particularly in aspects related to efficient risk management and internal control. The article describes the impact of the amendment of laws and other regulations on the development of the present internal control systems in insurance sector institutions. It draws attention to the need for a new structure of the internal control system, and the role and purpose of the internal audit and the audit committee as the bodies supporting effective supervision in insurance undertakings and reinsurance undertakings.

(The relationship between the level of actual application of corporate governance principles and the efficiency of internal control systems)

2021 ◽  
Vol 26 ◽  
pp. 667-708
Keyword(s):  
Corporate Governance ◽  
Private Sector ◽  
Control Systems ◽  
Internal Control ◽  
Internal Audit ◽  
Actual Application ◽  
Efficiency And Effectiveness ◽  
Rules And Principles ◽  
The Impact ◽  
The Relationship

Today, corporate governance is one of the concepts that have increased in importance and need in various sectors of the business because of its role and a significant impact in the process of corporate governance and the resulting protection of shareholders' rights and other parties that have interests with the company, so the importance of internal audit in all its administrative and technical aspects as one of the tools Which contribute to the application of the principles and rules of governance, and to be able to accomplish oversight functions and auditing in a manner that achieves the objectives envisaged by the commitment to the rules and principles of disclosure and proper disclosure of decisions and policies and the extent of adherence to the rules and standards of governance and presentation of information This research aims to measure and demonstrate the impact of the relationship between the actual application of the principles of corporate governance and the efficiency and effectiveness of internal audit systems in the private sector companies. The private sector operating in Iraq were selected three banks from this sector in the province of Maysan to be a sample of research and prepared a questionnaire to collect data and analyzed statistically The most important results that resulted from this study is that there is an actual application of the principles of governance in a relatively The Corporate Governance Code increases the efficiency and effectiveness of the internal audit systems in the companies. Key words:- corporate governance , internal control systems

PELANGGARAN ETIKA BISNIS

2018 ◽  
Vol 4 (2) ◽  
pp. 37-45
Author(s):  
Nurul Qomariyah
Keyword(s):  
Adverse Effects ◽  
Business Ethics ◽  
Business Development ◽  
Basic Knowledge ◽  
Economic Activities ◽  
Market Mechanisms ◽  
Business People ◽  
Doing Business ◽  
Moral Aspect ◽  
A Company

Violations of business ethics that occur at this time, become a problem in itself. One of the factors supporting the occurrence of these violations is due to lack of basic knowledge about business ethics and the freedom of business people in carrying out economic activities, as a result many business people are competing in improving market mechanisms, Business should be assessed from a moral standpoint, just like all other human activities also seen from a moral standpoint. Because when not looking at the moral aspect of doing business, business people only think about how to increase sales turnover, and not only increase turnover, but also do things that are not ethical, such as: bribery, corruption, collusion and nepotism, it makes people uneasy . Adverse effects that will occur if a company is immoral and enforces the norms that apply in business ethics then it can have an impact on consumers' distrust of their products and can complicate business development again. Key words : Violation, Bussines ethic, case

Organizational identity, professional identity salience and internal auditors’ assessments of the severity of internal control concerns

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ian Burt ◽  
Theresa Libby
Keyword(s):  
Professional Identity ◽  
Internal Control ◽  
Organizational Identity ◽  
Internal Audit ◽  
Identity Salience ◽  
Content Type ◽  
Internal Auditors ◽  
Internal Control Weaknesses ◽  
The Impact ◽  
Benefits And Costs

Purpose This paper aims to examine whether increasing the salience of the internal auditor’s professional identity, defined by the expectations of their professional group, increases internal auditors’ judgments of the severity of internal control concerns when their organizational identity is high. Design/methodology/approach This paper tests the hypothesis using a laboratory experiment with internal auditors as participants. Findings The results support the hypothesis that professional identity salience moderates the relation between organizational identity and the assessed severity of identified internal control weaknesses. Increasing the salience of professional identity results in a more severe assessment of identified internal control weaknesses when organizational identity is high than when it is low. Originality/value Prior research in the lab and in the field provides mixed results about the impact of organizational identity on internal auditors’ judgments of the severity of identified internal control concerns. This paper contributes to the discussion on this issue. In addition, the results have implications for the debate about the benefits and costs of in-house versus out-sourced internal audit functions.

Accounting policy as a constituent of internal control and corporate economic security

2021 ◽  
Vol 17 (4) ◽  
pp. 664-681
Author(s):  
Yuliya N. STETSYUNICH ◽  
Andrei A. ZAITSEV
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
Semantic Analysis ◽  
Economic Security ◽  
External Factors ◽  
Practical Significance ◽  
Negative Consequences ◽  
Internal And External Factors ◽  
The Impact ◽  
Accounting Policy

Subject. The article discusses the consistency of accounting policies, internal control and constituents of corporate economic security. Objectives. The study determines the process of articulating the term Accounting Policy at the legislative and normative levels nationwide and worldwide. We compare our own interpretations of corporate economic security. The article traces the impact of the accounting policy on areas of internal control and corporate economic securities. Methods. The study is based on general methods of research, such as the dialectical method, methods of analysis and synthesis, induction and deduction, and semantic analysis. Results. The article shows the impact of internal and external factors, which also influence corporate economic security and translate into the formation of corporate accounting policies. Conclusions and Relevance. Economic security is an aspect that every entity pursues. Therefore, it is important to thoroughly study how clauses of accounting policies influence the aspect from perspectives of business entities. The impact of constituents of corporate accounting policies, as evaluated herein, allow to consider adverse factors and help prevent negative consequences that internal and external factors may cause to corporate economic security. The findings contribute to accounting techniques for financial management in order to ensure the economic security. They are of practical significance for business leaders and financial personnel.

scholarly journals KEEFEKTIFAN AUDIT INTERNAL PEMERINTAH DAERAH

2017 ◽  
Vol 20 (1) ◽  
pp. 33
Author(s):  
Hadi Mahmudah ◽  
Bambang Riyanto LS
Keyword(s):  
Control System ◽  
Local Government ◽  
Control Systems ◽  
Internal Control ◽  
Positive Impact ◽  
Internal Audit ◽  
System Management ◽  
Management Support ◽  
Internal Control System ◽  
Audit Effectiveness

Penelitian ini menguji efektifitas sistem pengendalian intern, dukungan manajemen dan audit professionalism terhadap keefektifan audit internal. Sampel dalam penelitian ini adalah 39 Inspektorat Daerah dari enam Provinsi. Penelitian ini menggunakan regresi berganda untuk menganalisis data. Hasil penelitian menunjukkan bahwa sistem pengendalian intern dan dukungan manajemen berpengaruh secara positif terhadap keefektifan audit internal. Penelitian ini gagal memberikan bukti empiris audit professionalism berpengaruh terhadap keefektifan1 audit internal. Penelitian ini memperkaya penelitian yang sudah ada terkait keefektifan audit internal dan penekanan pentingnya sistem pengendalian intern di pemerintah daerah.This study examined the effectiveness of internal control system, management support, and audit professionalism on internal audit effectiveness of local government. The sample consists of 39 regional inspectorates of six provinces in Indonesia. By using multiple regressions, this study found that internal control system and management support has positive impact on the effectiveness of the internal audit. However, there is no support for the audit professionalism on internal audit effectiveness. This study enriches existing research related to the effectiveness of the internal audit and emphasis the importance of internal control systems in local government.

scholarly journals ECONOMIC INTEREST OF AN ENTERPRISE IN ECONOMIC SECURITY CONCEPT

2021 ◽  
Vol 137 (3) ◽  
pp. 107-116
Author(s):  
BOGMA Olena ◽  
SILAKOVA Hanna
Keyword(s):  
Economic System ◽  
Economic Security ◽  
Economic Interest ◽  
Economic Activities ◽  
Economic Interests ◽  
Dual Nature ◽  
Theoretical Substantiation ◽  
Economic Needs ◽  
Definition Of ◽  
The Impact

Background. Ensuring the necessary and sufficient level of economic security is one of the most important issues for any enterprise. The conceptual bases of the theory of eco­nomic safety of the enterprise defines the strategy, tactics and mechanism of its maintenance, so it is very important to understand the essence of "economic interest" concept. The aim of the article is to clarify the content of the "economic interest of the enter­prise" concept and systematize the main essential characteristics of the definition. Materials and мethods. The questions of theoretical substantiation of the research object are based on general and special methods of cognition such as historical, abstract-logical and comparative. Methods of analysis and synthesis, analogies, system approach are used as a concept to determine the essential characteristics of the definition of"eco­nomic interest of the enterprise". Method of theoretical generalization and formulation of deductions have been used to draw conclusions. Results. Studies of the terminological principles of determining the economic inte­rest of the enterprise have established a large number of scientists’ opinions on the content of this concept. They are grouped into five main approaches – the appropriate goal; certain material (non-material) good; the need or system of needs of the entity; expression of rela­tions between the respective subjects; motivation and stimulus of the subject. Therefore, it is proposed to consider the economic interests of the enterprise, based on the awareness of their carriers of their own economic needs. The study clarified the main essential cha­racteristics of "economic interest of the enterprise" the concept, which includes the fact that economic interests are a form of manifestation of economic needs; personalized and sub­jec­tive nature of economic interests; focus on obtaining various benefits; awareness of the impact of media on the economic system and economic processes; dual nature of economic interests. Conclusion. We clarified the definition of economic interests of the enterprise. It is proposed to consider the concept as the perceived needs of their carriers, which can be met through economic activities and encourage them to influence directly or indirectly the com­ponents of the domestic economic system in order to obtain certain benefits.

Sign in / Sign up

Export Citation Format

Share Document