scholarly journals IMPROVEMENT OF INTERNAL AUDIT METHOD OF SETTLEMENTS WITH SUPPLIERS FOR INCREASING ENTERPRISE ECONOMIC SECURITY

2019 ◽  
pp. 88
Author(s):  
T. Melikhova ◽  
О. Troyan ◽  
I. Bondarenko
Keyword(s):  
Internal Audit ◽  
Economic Security

scholarly journals Current Planning for Internal Audit of Risk Assessment of the Company Activities

2020 ◽  
pp. 48-57
Author(s):  
М. SHYGUN
Keyword(s):  
Effective Interaction ◽  
Internal Audit ◽  
Economic Security ◽  
Management Control ◽  
Operating Conditions ◽  
Financial Indicators ◽  
Internal Auditors ◽  
Working Plan ◽  
The Impact

Lack of management control of the activity risks creates critical operating conditions for the enterprise, in which the financial indicators may change unexpectedly and unfavorably. Avoidance of the risks of an entity's activity is possible if effective interaction is made primarily between economic security and internal audit departments. Productive work of internal auditors to identify, evaluate and reduce the impact of risks on the performance of the enterprise is possible with its proper organization. The article describes the key principles for planning the activities of internal auditors to ensure the quality of audit procedures. Approaches to the organization and planning of the Internal Audit Department's work on identifying risks of the entity's activities, minimizing them and preventing them in the future are disclosed. A working plan for the application of audit procedures in the department of accounting, cashier and warehouse is presented, which demonstrates procedures for identifying and assessing such types of risks as market, payment, currency, financial, tax, credit, loss of assets. The working plan of the audit procedures developed contains the most effective procedures, depending on the objects of the audit, determines the scope of the audit, the procedure of its carrying out, responsible executors, the terms of the procedures. The use of the following suggestions for the planning of internal audit allows to apply qualitatively different forms and methods of audit, types of audit procedures, specialize the audit activities, correctly establish the order of audits, take into account the results of audit in the preparation and approval of various types of enterprise reports.

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 THE ROLE OF INTERNAL AUDIT IN THE SUPPRESSION AND PREVENTION OF CORPORATE FRAUD

2018 ◽  
Author(s):  
Юлия Мезенцева ◽  
Yuliya Mezentseva ◽  
Ксения Вердеш ◽  
Ksenia Verdesh
Keyword(s):  
Internal Audit ◽  
Economic Security ◽  
Corporate Fraud ◽  
Audit System ◽  
General Signs

The article presents the author's view on the role of internal audit in the prevention of corporate fraud, the main aspects of the internal audit service. Attention is paid to the consideration of the General signs of corporate crimes. Corporate fraud is considered as a significant threat to the economic security of the company, and the organization of an effective internal audit system – as one of the mechanisms to prevent them.

scholarly journals RISK-BASED AUDIT

2021 ◽  
pp. 38-44
Author(s):  
Nataliya Izvarina ◽  
Dmitriy Filev ◽  
Anguelina Tepegendjiyan
Keyword(s):  
Internal Audit ◽  
Economic Security ◽  
Audit System

The article discusses the features of building an internal audit system for the economic security of an enterprise. Special emphasis is placed on a risk-based approach to internal audit. A flowchart of the risk-based approach is proposed in which its main advantages are written. Ways to solve emerging problems in the field of internal audit are also suggested.

Problems of organizing a public audit of the budget sphere

2020 ◽  
pp. 30-42
Author(s):  
Bogdan S. Vasyakin ◽  
Elena G. Perepechkina
Keyword(s):  
Russian Federation ◽  
Internal Audit ◽  
Economic Security ◽  
Control Measures ◽  
Financial Control ◽  
Accounting System ◽  
State Audit ◽  
The Russian Federation ◽  
High Level ◽  
Level Of Risk

Relevance. The article discusses the problem of state auditing in the regions of the Russian Federation. Studies of data on control activities of the Astrakhan region's RCD show a high level of risk to the economic security of the region. The problems that arise from the actual implementation of control measures in the region are identified. The analysis showed that the state audit in the regions of the Russian Federation is usually reduced to the activities of the control and counting bodies of the federal entities. The article makes recommendations on the need to include in the system of state audit in addition to the control and accounting bodies, internal audit bodies in the field of budgetary relations. The aim of the study is to look at the problems of state audit and financial control in the Astrakhan region. The objectives of the study are to identify the problems of state audit and financial control in the Astrakhan region, as well as to develop recommendations to eliminate the identified problems and improve the economic security of the region. The results of the study. The analysis of the annual reporting in the Astrakhan region revealed the dynamics of financial irregularities in the financial and budgetary sphere for the period 2015-2018. The largest percentage of the Total Financial Violations of the Department is accounted for by «Other financial irregularities» based on accounting irregularities, such as: distortion of accounting, violation of the order of its conduct; the provision of knowingly unreliable budget reporting or other information; violations of the accounting of budgetary obligations, etc. Thus, studies of data on control activities of the Astrakhan region's RCD showed a high level of risk to the economic security of the region. The reason for which is a weak accounting system, violations in it.

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

CONTROL AND SUPERVISORY ACTIVITIES OF TREASURY AUTHORITIES AS A TOOL OF ECONOMIC SECURITY OF THE STATE

2019 ◽  
pp. 16-19
Author(s):  
O.V. Adova ◽  
◽  
A.M. Vyzhitovich ◽  
Keyword(s):  
Federal Government ◽  
Performance Indicators ◽  
Internal Audit ◽  
Economic Security ◽  
Financial Control ◽  
Budget Process ◽  
The Russian Federation ◽  
Budget Execution ◽  
Government Institution

he article discusses the issues of achieving the required level of quality in the process of using budget funds by state financial control bodies, including the Treasury of the Russian Federation. Attention is paid to the internal audit of the treasury, performance indicators. The functions of control and audit of the federal government institution “Center for supporting the activities of the Treasury of Russia” as an auxiliary body of the Treasury are considered. Based on this, the focus of at ten-tion was associated with the study of the process of control of the treasury in ensuring the economic security of the entire state. The tasks were solved in terms of disclosing the concept of “control and supervision activity”, determining the place and role of control bodies in budgeting, considering the role of the treasury in ensuring control over budget execution and analyzing identified violations in the budget process, identifying areas for improving the control and supervision of the treasury.

scholarly journals Internal audit in the system of economic security

2018 ◽  
Author(s):  
Сатине Тевосян ◽  
Satine Tevosyan ◽  
Наталия Изварина ◽  
Nataliya Izvarina ◽  
Юлия Коптева ◽  
...  
Keyword(s):  
Internal Audit ◽  
Economic Security ◽  
Effective Protection ◽  
Economic Entity ◽  
High Level

The authors consider internal audit in the system of economic security as a tool of effective protection of the company from threats of violation of its security. The ways of leveling threats to economic security to ensure a high level of viability of an economic entity are proposed.

scholarly journals Accounting, analysis and environmental audit as an imperative of the development of green economy in the state’s economic security system

2020 ◽  
Vol 166 ◽  
pp. 13003
Author(s):  
Karina Nazarova ◽  
Volodumyr Hotsuliak ◽  
Viktoriia Miniailo ◽  
Mariia Nezhyva ◽  
Viktoriia Mysiuk
Keyword(s):  
Forest Management ◽  
Internal Audit ◽  
Economic Security ◽  
Green Economy ◽  
Environmental Audit ◽  
Economic Activities ◽  
Forestry Sector ◽  
Forest Users ◽  
Fundamental Categories ◽  
The Relationship

The necessity of using accounting and auditing system is substantiated in the article, its main advantages are also defined. A model of accounting and audit support has been developed in the article, suitable for usage by forestry enterprises. In the system of rational forest management, accounting and auditing support of its management is of paramount importance, because it allows to monitor, document and verify for reliability all parties of financial and economic activities of forest users. In developing a system of accounting and audit of rational forest management, we are based on the fundamental categories of the classical scientific process, so its main elements are the object, subject, methods and subjects of research in the context of the relationship between the two components – accounting (by types) and economic and environmental audit of forest resources. Conducting an environmental audit in the forestry sector is complicated by the complexity of the audit object and the contradictory and multi-level relationships between its main elements. Internal audit is one of the few available and at the same time undervalued resources, the proper use of which can improve the efficiency of the enterprise and contribute to the orderliness of the management of economic processes.

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