scholarly journals Methodological Approaches to Establishing the System of Internal Control in Agricultural Companies

2020 ◽  
Vol 7 (5) ◽  
pp. 69-79
Author(s):  
I. V. Alekseeva ◽  
V. A. Mosentseva
Keyword(s):  
Control System ◽  
Internal Control ◽  
Agricultural Enterprises ◽  
Effective Functioning ◽  
Control Functions ◽  
Internal Control System ◽  
Effective System ◽  
Internal Standardization ◽  
Specific Regulation ◽  
Control Service

The system of internal control (ICS) plays an important role in the management of agricultural enterprises. Methodological support of internal control is a key to their effective functioning. Regulatory framework in this area is lacking which calls for the clear industry-specific internal standardization including the standard to regulate control functions. To make the study and substantiate the results the following general scientific methods and instrumental technologies of scientific knowledge were used: logical and comparative analysis, modeling, retrospective, systemic, process, process-oriented approaches. The article provides the structure and content of the optimal (reference) version of the Provision for the effective functioning of the internal control system to unify the internal industry-specific regulation and improve the work of the internal control service. It requires the comprehensive approach to improving the quality of the internal control system based on methodological developments in question. The proposals within the framework of this study are the basis for setting up an effective system of internal control. Methodological developments and the standard itself can be integrated into a software product used in an agricultural company, which will increase the effectiveness and efficiency of the internal control service.

Role and Location of Internal Control in the Management System of Autonomous Institutions

Auditor ◽  
2018 ◽  
Vol 4 (2) ◽  
pp. 11-15 ◽  
Author(s):  
Татьяна Турищева ◽  
Tatyana Turishcheva
Keyword(s):  
Control System ◽  
Comparative Analysis ◽  
Internal Control ◽  
Management System ◽  
Logical Analysis ◽  
Joint Project ◽  
Management Level ◽  
Internal Control System ◽  
Autonomous Institution ◽  
Control Service

In this article, using the methods of system and comparative analysis, logical analysis, problems of the formation, role and place of the internal control system in autonomous institutions are analyzed. It was concluded that the formation of JMC in an autonomous institution should be carried out within the framework of a joint project to create both management accounting and, in fact, control, and the internal control service of an autonomous institution should be established at two levels of management, Level of the founder forming the task.

scholarly journals The role of internal audit in the functioning of an effective system of internal control of enterprises

2021 ◽  
pp. 130-137
Author(s):  
I. I. Chebyshev
Keyword(s):  
Control System ◽  
Internal Control ◽  
Internal Audit ◽  
Research Area ◽  
Point Of View ◽  
Internal Control System ◽  
Effective System

The author carried out research of the list of issues related to the field of internal audit, namely its role in achieving the effectiveness of the internal control system. The article logically emphasizes the significance of the research area, discloses the objectives and procedure for conducting internal audit. The paper reveals the issues of the organization and functioning of internal audit as a tool for solving the problems of the company in order to increase the efficiency of its activities and investment attractiveness. From a scientific point of view, the study becomes relevant due to the problems presented and the proposed solutions. Among the identified problems there are such as inefficiency of internal audit, errors of subordination, etc.

scholarly journals MODELING THE MONITORING SERVICE FUNCTION IN A MEMBER ORGANIZATION OF A CLUSTER STRUCTURE

2017 ◽  
Vol 11 (4) ◽  
pp. 44-54
Author(s):  
Александр ВЫЖИТОВИЧ ◽  
Aleksandr VYZHITOVICH ◽  
Олег ЛЯМЗИН ◽  
Oleg LYAMZIN
Keyword(s):  
Control System ◽  
Internal Control ◽  
Cluster Structure ◽  
Internal Audit ◽  
Service Function ◽  
Quality Of Control ◽  
Internal Control System ◽  
Business Game ◽  
Control Service

The article is devoted to the issues of improving the enterprise monitoring services in the context of its inclusion in the cluster structure. One of the most promising areas for increasing the activity of territories is the functioning of clusters in various sectors of the economy. Against the backdrop of the activity on their creation and state support, the issue of the significance of the control service regarding the work of enterprises as participants in clusters, in the economic literature is insufficiently disclosed. The problem of organizing an adequate internal control at the enterprise as part of the overall problem of the forming its effective appraisal and analytical system remains largely unresolved. The article is focused on the organization activity when forming integration cluster interactions, namely approaches and tools for modeling the function of the internal control service of an organization when joining a cluster. The purpose of the research is to test the possibility of modeling the process of qualitative expertise in the implementation of the cluster initiative and develop, on this basis, proposals for the organization of internal control of an enterprise as a participant in the cluster. This is supposed to be done through the business game "Internal Audit in a Cluster" based on the assignment of a conditional Board of Directors, where the task of forming an expert opinion on the need to implement measures for an enterprise as a member of a cluster should be decided for the internal audit unit. The authors offer an approach for monitoring the state of internal control based on the game method "traffic light". Game experiment allows to improve the expertise quality of proposals for participation in the cluster and to form the directions of work in the internal control system. The application of a business game with the participation of professional practitioners makes it possible to test a new management technology for identifying and assessing enterprise risks in cluster projects, to improve the quality of control as a service function for enterprise management bodies. The research results can be used by the participants of clusters created and planned to be created for building and improving their internal control system, conducting strategic sessions, developing cluster’s internal documents.

Methodology for Evaluating the Enterprise's Internal Control System

Auditor ◽  
2020 ◽  
Vol 6 (5) ◽  
pp. 3-7
Author(s):  
Ol'ga Ovchinnikova ◽  
Marina Grebneva
Keyword(s):  
Control System ◽  
Quality Assessment ◽  
Internal Control ◽  
Sources Of Information ◽  
Information Base ◽  
Internal Control System ◽  
Effective System

The article discusses the goal of building an effective system of internal control, elements of the internal control system are structured, the list of sources of information base for the functioning of the internal control system is detailed, methods of quality assessment of the internal control system are selected, the stages of evaluation of the effectiveness of the internal control system of the enterprise are formulated.

scholarly journals CONTROL OF QUALITY AS AN IMPORTANT TOOL FOR DEVELOPMENT OF INTERNAL CONTROL

2019 ◽  
Vol 48 (05) ◽  
pp. 5-7
Author(s):  
Tatia Udesiani
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
Internal Controls ◽  
Public Institutions ◽  
The Public ◽  
Internal Control System ◽  
Effective System ◽  
And Control

Development of internal controls is a highly important issue for the organization, especially for public institutions, because internal control system creates mechanism to effectively utilize human, financial and time resources. Public institutions are characterized by various risks, such as: uneconomic and unreasonable spending of budget funds, corruption, fraud and so on. In order to reduce these and other risks, it is important that organizations have an effective system of internal control. The internal control system in the public sector is regulatedby the relevant legislation and standards, which determines that internal control includes: Financial management and control system. Functionally independent internal audit and Harmonization Center. Each of them is an integral part of internal control. Their independence is the prerequisite for the existence of an effective system. The article presents results of our research carried out by the internal audit benefit and quality.

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.

Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Desa

2018 ◽  
Vol 26 (2) ◽  
pp. 131-143
Author(s):  
Marlinawati Marlinawati ◽  
Dewi Kusuma Wardani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Positive Influence ◽  
Internal Control System ◽  
Speed Up ◽  
Village Government

The purpose of this research is to know the influence between the Quality of Human Resources, Utilization of Information Technology and Internal Control System Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population is the village government in Gunungkidul Regency, especially in Gedangsari subdistrict. Criteria of respondents in the study were to village and village apparatus. We use questionnaire to collect data. We use multiple regression with SPSS program version 16.0 to analyze data. We find that quality of human resources and internal control system have a positive influence on the timeliness of village government financial reporting. On the other hand, utilization of information technology does not influence the timeliness of village government financial reporting. These imply that the quality of human resources and internal control system can speed up the preparation of village government financial reporting.

Pengaruh Sistem Pengendalian Internal Pemerintah dan Kompetensi Pegawai Terhadap Kinerja Instansi Pemerintah Kabupaten Karimun

2020 ◽  
Vol 5 (1) ◽  
pp. 101-106
Author(s):  
Doni Putra Utama
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Statistical Tests ◽  
Government Agencies ◽  
Government Performance ◽  
Significant Positive Effect ◽  
Internal Control System ◽  
Employee Competencies ◽  
Positive Effect

This research is a causality study with the title "Effect of Government Internal Control Systems and Employee Competence on the Performance of Government Agencies in Karimun Regency." The purpose of this study was to determine the effect of the implementation of the Government's Internal Control System on the performance of Karimun Regency government agencies and to determine the effect of employee competence on the performance of Karimun Regency government agencies. Data collection using a questionnaire where the questionnaire contained questions about the Government's Internal Control System, employee competencies and agency performance. Data were tested using multiple linear regression statistical tests. Based on the results of the study, it can be concluded that the governmental internal control system has a significant positive effect on Government Agency Performance with the results of statistical tests that show a sig value of 0.016 <0.05 (alpha 5%). Employee Competency has a significant positive effect on Government Performance with the results of statistical tests showing a sig value of 0,000.

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