scholarly journals THE CONSTRUCTION OF THE SYSTEM OF INTERNAL AUDIT IN THE ECONOMIC SECURITY OF BUSINESS

2018 ◽  
Author(s):  
Наталия Изварина ◽  
Nataliya Izvarina ◽  
Анастасия Калинина ◽  
Anastasiya Kalinina
Keyword(s):  
Internal Audit ◽  
Economic Security ◽  
The State ◽  
Objective Information ◽  
Protection Mechanisms ◽  
Effective Service ◽  
Business Security

In the article the peculiarities of construction of the system of internal audit in the economic business security. The authors formulate the tasks of internal audit as an effective service of the company, providing management and owners with timely, objective information about the state of its Affairs. The basic procedures of internal audit in ensuring economic security of business necessary for the efficiency of protection mechanisms are proposed.

scholarly journals USING CONTROL PROCEDURES IN THE BUSINESS SECURITY SYSTEM

2021 ◽  
pp. 145-151
Author(s):  
Nataliya Izvarina ◽  
Darya Pilyuk
Keyword(s):  
Control System ◽  
Internal Control ◽  
Economic Security ◽  
The State ◽  
Security System ◽  
Objective Information ◽  
Effective System ◽  
Control Procedures ◽  
Business Security ◽  
Control Service

The article discusses the features of building a control system for the economic security of business. The authors formulate the tasks and functions of control as an effective system of the company that provides management and owners with timely, objective information about the state of its Affairs. Priority areas of the company's internal control service are presented.

scholarly journals Algorithms for countering economic crimes and assessing the level of threats to economic security in the context of strategic management

2020 ◽  
Vol 81 (4) ◽  
pp. 280-290
Author(s):  
S. P. Khrustaleva ◽  
K. S. Krivyakin ◽  
M. S. Lutsenko ◽  
O. O. Shendrikova
Keyword(s):  
Economic Activity ◽  
Internal Audit ◽  
Economic Security ◽  
The State ◽  
Economic Crime ◽  
Industrial Enterprises ◽  
Four Levels ◽  
Business Entities ◽  
Functional Components ◽  
Economic Crimes

Crimes in the field of economic activity have become so common in society that crime in the economy has become the norm in the behavior of business entities. Economic crime in Russia at the present stage has reached such a scale that it really threatens the national security of the state. All this requires a detailed study of the individual elements of a crime in the sphere of economic activity and determination of methods for preventing economic crimes. Ensuring the economic rule of law is a guarantee of ensuring the economic security of the state in the future. Economic crimes committed at enterprises of various patterns of ownership are considered. The main type of economic crime is the misappropriation of assets (property), bribery and corruption are in second place, and finally, the third type of common economic crime in 2019 is procurement fraud. The amount of damage from economic crimes in large enterprises ranges from 100 thousand to 1 million US dollars. The main tools for detecting economic crimes in Russia are: the activities of the internal audit and economic security services; information technology protection and financial security of the enterprise; reporting suspicious transactions; the activities of the enterprise to manage the risks of losses from fraud. It is proposed to identify four levels of economic security of the enterprise: critical, low, medium and high. The optimality of the processes for managing economic and information security of PJSC VASO was assessed, which made it possible to single out the main functional components of the overall security of industrial enterprises. A comprehensive assessment of the level of economic threats of PJSC “VASO” as of 2019 was carried out.

scholarly journals Model for ensuring strategic security of the state

2020 ◽  
Vol 210 ◽  
pp. 13017
Author(s):  
Eduard Arkhipov ◽  
Galina Krokhicheva ◽  
Iulia Mezentseva ◽  
Tatyana Sidorina
Keyword(s):  
Market Economy ◽  
Economic Security ◽  
The State ◽  
Economic Situation ◽  
Internal Environment ◽  
Strategic Decisions ◽  
Special Model ◽  
Space And Time ◽  
Legal Relationship ◽  
Business Security

The article is devoted to the state strategic security ensuring study in current realities. In modern conditions the operational, tactical and strategic activities of the legal relationship subject occur in a difficult economic situation, which depends on the external and internal conditions of the legal relationship subject’s life, thus, uncertainty and risks i.e. an integral part of a market economy is the most important factor influencing the relevant decisions’ adoption in order to ensure the state’s economic security in general and business security in particular. For the purpose of effectively ensuring the state strategic security in current realities, the authors developed and proposed a special model for ensuring the strategic security of the state, which allows taking into account the parameters of the external and internal environment with an emphasis on strategic indicators in the context of space and time, interests and priorities of legal entities and mechanisms, methods, and means of influencing them, the area of possible strategic decisions and the control itself, i.e. the resulting factor determining the creation of the platform: the result, changes in resources, terms, responsible persons, result and ensuring the strategic security of the state.

THE ENTERPRISE ECONOMIC SECURITY SYSTEM: THE STATE ASSESSMENT USING MANAGEMENT FUNCTIONAL TYPES

2020 ◽  
Vol 14 (1) ◽  
pp. 183-200
Author(s):  
Olena Illiashenko ◽  
Yevhenii Rudnichenko ◽  
Tetiana Momot ◽  
Nataliia Havlovska
Keyword(s):  
Economic Security ◽  
State Assessment ◽  
The State ◽  
Security System ◽  
Functional Types

Minerals as an object of accounting and economic security of the oil and gas company implementing the production sharing agreement

2020 ◽  
Vol 23 (11) ◽  
pp. 1291-1312
Author(s):  
N.V. Zyleva
Keyword(s):  
Oil And Gas ◽  
Economic Security ◽  
The State ◽  
Professional Judgment ◽  
Production Sharing ◽  
Security Service ◽  
Geological Information ◽  
Oil And Gas Companies ◽  
Mineral Reserves ◽  
Economic Risks

Subject. This article discusses the practice of ensuring the economic security of oil and gas companies operating under the terms of production sharing agreements, where minerals are the object of security. Objectives. The article aims to justify the need to apply professional judgment in the organization of reliable accounting of minerals, explored and extracted under the terms of the production sharing agreement implementation, to avoid various risks to the entity's economic security. Methods. For the study, I used the methods of deduction and modeling. Results. The article presents proposals to arrange accounting of intangible exploration assets (geological information on mineral reserves) and finished products (the part of the extracted minerals owned by the investor and the part owned by the State). Conclusions. As strategic minerals, oil and gas are the targets of various economic risks. Professionals familiar with the specifics of accounting operations in the implementation of the production sharing agreement should be prepared to prevent these risks. The results obtained can be used to design accounting policies and develop local regulations on the tasks and functions of the economic security service of the organization implementing the production sharing agreement.

Corporate culture as a driver of the corporate security of foreign military-industrial enterprises

2020 ◽  
Vol 16 (12) ◽  
pp. 2363-2380
Author(s):  
S.B. Zainullin ◽  
O.A. Zainullina
Keyword(s):  
Corporate Culture ◽  
Economic Security ◽  
The State ◽  
Industrial Complex ◽  
The European Union ◽  
Corporate Security ◽  
Industrial Enterprises ◽  
The Core ◽  
The Usa ◽  
The Military

Subject. The military-industrial complex is one of the core industries in any economy. It ensures both the economic and global security of the State. However, the economic security of MIC enterprises strongly depends on the State and other stakeholders. Objectives. We examine key factors of corporate culture in terms of theoretical and practical aspects. The article identifies the best implementation of corporate culture that has a positive effect on the corporate security in the MIC of the USA, the United Kingdom, the European Union, Japan ans China. Methods. The study employs dialectical method of research, combines the historical and logic unity, structural analysis, traditional techniques of economic analysis and synthesis. Results. We performed the comparative analysis of corporate culture models and examined how they are used by the MIC corporations with respect to international distinctions. Conclusions and Relevance. The State is the main stakeholder of the MIC corporations, since it acts as the core customer represented by the military department. It regulates and controls operations. The State is often a major shareholder of such corporations. Employees are also important stakeholders. Hence, trying to satisfy stakeholders' needs by developing the corporate culture, corporations mitigate their key risks and enhance their corporate security.

The Threats of Ukraine Financial Security: Identification and Systemization

2019 ◽  
pp. 73-80
Author(s):  
Oleksandra Maslii ◽  
Andrii Maksymenko ◽  
Svitlana Onyshchenko
Keyword(s):  
Financial Stability ◽  
System Development ◽  
Financial System ◽  
Economic Security ◽  
The State ◽  
Financial Security ◽  
Monitoring And Control ◽  
Development Indicators ◽  
Security Indicators ◽  
And Control

Place of monitoring and control of risks of financial stability of the state in the system of ensuring financial security of the state was substantiated. Methods of identifying threats to Ukraine's financial security through the current and strategic analysis of financial system development indicators were considered. Tendencies of economic development of Ukraine in the context of revealing sources of threats to financial stability of the state were analyzed. Dynamic analysis of the actual values of the financial security indicators of Ukraine as a whole and its separate components had been carried out. Threats to Ukraine's financial security were identified based on comparative and trend analysis. Reasons for the critical state of debt, banking and monetary security in the financial structure and the preconditions for the emergence of systemic threats had been investigated. Systematization of risks and threats to Ukraine's financial security by its components had been carried out. Influence of systemic threats in the financial sphere on the economic security of the state was generalized. International experience of monitoring financial stability of the state was analyzed. Additional risks to the national financial system are associated with the globalization and digitization of the state financial system that are not taken into account by valid methodological recommendations for calculating the level of economic security of Ukraine were highlighted.

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