PROBLEMS OF INTERNAL CONTROL RELATED TO SMALL AND MEDIUM-SIZE BUSINESSES

2020 ◽  
pp. 104-112
Author(s):  
E.I. KOSTYUKOVA ◽  
◽  
A.V. FROLOV ◽  
ROMANENKO A.V. ROMANENKO A.V.
Keyword(s):  
Control System ◽  
Internal Control ◽  
Small Businesses ◽  
Economic Life ◽  
Medium Size ◽  
Management Decisions ◽  
Management Actions ◽  
Internal Control System ◽  
Crisis Conditions ◽  
Financial Losses

In the current conditions of uncertainty and financial instability against the background of the coronavirus pandemic, small and medium-sized businesses are the most vulnerable. Entrepreneurssuffer huge losses, and the viability of many small businesses tends to zero due to the lack of internal reserves and unaffordable financial losses. The issue of state support for small and medium-size businesses, preferential lending and a number of other government measures aimed at supporting entrepreneurs in all affected areas remains acute. At the same time, the development (revision, reevaluation,re-orientation) of the internal functioning of small and medium-sized businesses, the implementation of competent management decisions that can support the enterprise in crisis conditions,becomes important. The purpose of implementing internal control in small and medium-size businesses is to avoid abrupt, disjointed, contradictory management decisions. The task of internal control is to ensure the consistency and expediency of management actions. Thus, the issues of organizing internal control of various economic life aspects for small and medium-size businesses are becoming relevant. The paper explains the need to implement an internal control system in difficult economic conditions in order to stabilize the financial position of an enterprise. The authors have studied some factors that hamper the implementation of the internal control system in small and medium-size businesses.

scholarly journals DEVELOPMENT OF THEORETICAL BASIS OF THE INTERIOR CONTROL OF ENTERPRISE FINANCIAL RESULTS

2020 ◽  
Vol 15 (3) ◽  
pp. 99-106
Author(s):  
Alsu Zakirova ◽  
Guzaliya Klychova ◽  
Angelina Dyatlova ◽  
Al'fiya Yusupova ◽  
Ildus Gimadiev
Keyword(s):  
Control System ◽  
Internal Control ◽  
Management System ◽  
Agricultural Sector ◽  
Control Process ◽  
Information Support ◽  
Effective Management ◽  
Economic Activities ◽  
Management Decisions ◽  
Internal Control System

The presence or absence of an efficiently functioning internal control system at an enterprise has a significant impact on the success of business development, increasing competitiveness, developing an information system, improving the quality of accounting and analytical support for the enterprise management system. Internal control is the basis for effective management of enterprises in the agricultural sector of the economy. In this case, the following basic conditions must be met: the activities of the enterprise must comply with the adopted strategy and mission; it is necessary to ensure the financial and economic stability of the enterprise; primary information should contribute to successful leadership and effective management decisions. With the help of the internal control system, directions for improving the financial and economic activities of the enterprise are determined, procedures are determined that allow maximizing profits, and rational distribution of costs is ensured. To develop the theoretical foundations of internal control, the article proposes a conceptual model of the internal control system for financial results. An effectively functioning organizational model of internal control includes a set of goals, objectives, principles, subjects, objects, tools, standards of internal control, its regulatory and information support, documenting the control process, information support of the management system, and making effective management decisions. The toolkit for internal control of financial results is a complex mechanism that integrates and coordinates specific tools (methods) for the formation of information support for the management system. The results of research can be used to create and improve the internal control system aimed at ensuring the efficient and continuous operation of the enterprise; conceptual provisions can be applied in the development of regulations, methods and procedures for internal control.

Features of the Regulation of Information Exchange Risks in the Internal Control System

Auditor ◽  
2020 ◽  
Vol 6 (10) ◽  
pp. 33-37
Author(s):  
V. Zemskov
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Information Exchange ◽  
Management Decisions ◽  
Economic Entity ◽  
Management Function ◽  
Internal Control System

The article deals with the problems of analysis and risk assessment of information exchange in the internal control system. It is concluded that further improvement of the internal control infrastructure contributes to the management function of an economic entity, provides timely collection, synthesis and analysis of primary and summary information for making timely management decisions.

Methodological Approaches to Evaluating the Internal Control System in Agricultural Organizations

Auditor ◽  
2015 ◽  
Vol 1 (4) ◽  
pp. 23-33
Author(s):  
Сунгатуллина ◽  
R. Sungatullina ◽  
Гоголева ◽  
O. Gogoleva
Keyword(s):  
Control System ◽  
Internal Control ◽  
Economic Life ◽  
Internal Control System ◽  
Control Procedures ◽  
Methodological Approaches ◽  
Agricultural Organizations ◽  
And Control ◽  
Accounting Procedure

The article presents the stages of evaluating the effectiveness of the internal control system in agricultural organizations. The classification of the stages of distortion of facts of economic life concerning accounting procedure stageswas suggested. A matrix of general and application controls of agricultural organizations was developed. Procedures to verify the operation of controls and control procedures in terms of budgetary subsidies accounting were 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.

THE INFLUENCE OF INTERNAL CONTROL SYSTEM EFFECTIVENESS, COMPENSATION COMPLIANCE, AND INFORMATION ASYMMETRY ON THE TENDENCY OF ACCOUNTING FRAUD (A CASE STUDY ON SEHATI CREDIT UNION)

2019 ◽  
Vol 24 (1) ◽  
pp. 23-35
Author(s):  
Amalia Nurul Hidayah ◽  
Misdiyono
Keyword(s):  
Control System ◽  
Information Asymmetry ◽  
Significant Influence ◽  
Internal Control ◽  
Secondary Data ◽  
Credit Union ◽  
Accounting Fraud ◽  
Internal Control System ◽  
System Compensation ◽  
System Effectiveness

A cooperative is a governmental organization established to enhance economic growth and national unity. As the development of the law on cooperatives, the present and developing institutions similar to Savings and Loan Union is called Credit Union. A cooperative is very vulnerable to the risk of loss. Insecurity is possible because of the tendency of accounting fraud. Some things that can affect the tendency of accounting fraud are internal control, compliance compensation, and information asymmetry. This research aims to determine whether there is any influence of internal control system effectiveness, compensation compliance, and information asymmetry on the tendency of accounting fraud. The research uses the quantitative method, and the research subject is Sehati Credit Union. The research data consist of primary and secondary data, especially the purposive sampling data which are collected from 36 respondents. Whereas, the data analysis technique uses multiple regression analysis using SPSS 21 software for Windows. The research concludes that the effectiveness of internal control system has a partially positive significant influence on the tendency of accounting fraud, compensation compliance has a partially negative significant influence on the tendency of accounting fraud, and information asymmetry has a partially positive significant influence on the tendency of accounting fraud. It means that the effectiveness of the internal control system, compensation compliance, and the information asymmetry have significant influences on the tendency of accounting fraud. Keywords: Internal Control System, Compensation Compliance, Information Asymmetry, Accounting Fraud.

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