scholarly journals Auditoría de desempeño en los emprendimientos: siete dimensiones analíticas

ECA Sinergia ◽  
2021 ◽  
Vol 12 (2) ◽  
pp. 83
Author(s):  
Sergio Pozo Ceballos ◽  
José Enrique Márquez Amores ◽  
Yailenis Rodríguez Lescaille
Keyword(s):  
Internal Control ◽  
Audit Risk ◽  
Economic Entity ◽  
Economic Organizations ◽  
Palabras Clave ◽  
The Subject ◽  
Performance Audit ◽  
Performance Auditing ◽  
Legal Contexts ◽  
National Economies

  Los emprendimientos son organizaciones económicas con impactos favorables en las economías nacionales, en contextos jurídicos específicos que no facilitan el ejercicio efectivo de la Auditoría de Desempeño, de acuerdo con las exigencias metodológicas que ésta emplea. De ahí que el objetivo esté relacionado con la revisión bibliográfica que facilite la identificación de los diferentes enfoques metodológicos que fundamentan las siete dimensiones cualitativas que facilitarían el diseño de procedimientos específicos para la ejecución de una Auditoría de Desempeño en los emprendimientos, que puedan ser utilizados por los auditores en su trabajo técnico – profesional en este tipo de entidades económicas. Las siete dimensiones cualitativas identificadas por los autores se refieren a: la gestión de riesgos de auditoría, conocimiento del sujeto a auditar, evaluación del control interno, desempeño: tributario; contable; competitivo y ético.   Palabras clave: Auditoría de desempeño, auditores, evaluación, tributario   ABSTRACT The undertakings are economic organizations with favorable impacts on national economies, in specific legal contexts that do not facilitate the effective exercise of Performance Auditing, in accordance with the methodological requirements that it uses. Hence, the objective is related to the bibliographic review that facilitates the identification of the different methodological approaches that support the seven qualitative dimensions that would facilitate the design of specific procedures for the execution of a Performance Audit in enterprises, which can be used by the auditors in their technical - professional work in this type of economic entity. The seven qualitative dimensions identified by the authors refer to: audit risk management, knowledge of the subject to be audited, evaluation of internal control, tax, accounting, competitive and ethical.   Keywords: Entrepreneurship, performance audit, auditors, evaluation, tributary.

scholarly journals Assessment of “maturity” of the taxpayer's internal control system for tax monitoring purposes

2021 ◽  
pp. 28-59
Author(s):  
Elena Vladimirovna Berezina ◽  
Anna Sergeevna Balandina ◽  
Ol'ga Svyatoslavovna Belomyttseva
Keyword(s):  
Control System ◽  
Internal Control ◽  
Control Procedure ◽  
Economic Entity ◽  
It Systems ◽  
Internal Control System ◽  
The Subject ◽  
The One ◽  
Definition Of

The internal control system is examined as a variety of internal control of an economic entity on the one hand, and as the foundation for transitioning towards tax monitoring on the other. Such approach allows assessing this structure from the perspective of taxpayers, as well as from the standpoint of implementation of public function of tax control. The object of this article is the process of improving internal control system of tax obligations by the taxpayer in the conditions of digitalization of tax administration. The subject of this article is the theoretical aspects of internal control as an administrative function, as well as comparative analysis of the Russian “internal control” system with the classical COSO model. The scientific novelty consists in comprehensive research of the internal control of tax obligations, determination of its essential characteristics,  and assessment of the consequences of formalization of requirements thereof, which led to the conclusion on transformation of the internal control of the taxpayer from the area of reputational merits of the economic entity and internal administration instruments to the subject of public control by tax authorities in tax monitoring processes. It remains to be seen whether state interference in such delicate sphere of activity of an economic entity as internal control is justified. The goal of this research consists in the analysis of the effective requirements of the Federal Tax Service of Russia from the perspective of possibility of their implementation by the particular taxpayers. The article provides the examples of assessment of certain components of the internal control system based on the criteria set by the Federal Tax Service of Russia. The author formulates the definition of control procedure, carries out classification of the aforementioned criteria; develops the examples of effective design of some controls; as well as presents the examples of assessment of IT systems from in the context of extended requirements of the Federal Tax Service of Russia.

scholarly journals INTERNAL CONTROL AS A TOOL OF SUPPORT ECONOMIC SECURITY OF THE ORGANIZATION AT THE MICRO LEVEL

2021 ◽  
pp. 86-94
Author(s):  
O. A. Ageeva ◽  
Yu. D. Matytsyna
Keyword(s):  
Control System ◽  
Internal Control ◽  
Research Methodology ◽  
Economic Security ◽  
General Idea ◽  
Economic Entity ◽  
Internal Control System ◽  
The Subject ◽  
Micro Level

Internal control is an integral part of an organization’s economic security. The purpose of the study is to determine the internal control tools that allow you to ensure and maintain a sufficient level of economic security of the enterprise. The subject is the internal control system, which is used to identify external and internal threats to the economic security of an economic entity at the micro level. The research methodology is based on the collection and generalization of facts related to the subject under study, the formation of a hypothesis about the subject of research – the Internal Control System (ICS) – and the development of a general idea of ways to overcome existing threats. As a result, the authors made a conclusion about the effectiveness of the internal control system in the enterprise in order to ensure its economic security. 

scholarly journals INTERNAL CONTROL AND ECONOMIC SECURITY: FUNCTIONING AND INTERACTION

2020 ◽  
pp. 19-25
Author(s):  
S. A. Makarenko ◽  
Keyword(s):  
Control System ◽  
Internal Control ◽  
Negative Impact ◽  
Internal Audit ◽  
Economic Security ◽  
Audit Risk ◽  
Methodological Foundation ◽  
Economic Entity ◽  
Internal Control System ◽  
System Maturity

For the efficient implementation of functions in the sphere of internal control depending on the activity scale and nature, organizations create services of internal control, internal audit, risk management, and economic security; however, the functionality of these structures are not clearly defined. The main goal of this study is the allocation of responsibilities for making and implementing the decisions in the sphere of internal control, which ensures the concurrence and effectiveness of implemented measures at simultaneous nonduplication of functions. The paper deals with the study of the internal control system of an economic entity. The study determined the functional interrelation between the level of the internal control system maturity and the organizational structure of an economic entity. The author considered the structure of control authorities and their functionality based on the maturity level of the economic entity’s internal control system. The paper presents the diagrams of the feed-forward and feed-back mechanism peculiar to the full-functional internal control. Based on the generalization of theoretical provisions, the author determined the role of the internal control services as an instrument for ensuring the state of economic security of an organization. The proposed mechanism of functioning of structural divisions involved in the internal control system promotes the improvement of business management efficiency and reduces the negative impact of the external and internal factors. While developing an economic entity, the internal control system should be reconsidered, taking into account the formation of a single methodological foundation for all divisions. As a result of the study, the author recommends regularly examining (at least once a year) the divisions’ functions within the internal control system using the procedure described in the study.

Educación y valores

2014 ◽  
pp. 83
Author(s):  
Sabino de Juan López
Keyword(s):  
Key Words ◽  
A Priori ◽  
Palabras Clave ◽  
The Subject ◽  
The Relationship ◽  
Problem Of The Criterion

RESUMEN En el artículo se ofrece una reflexión en torno a la educación y valores. Tras una referencia a los diferentes sentidos en que se puede plantear el problema en función de la forma como se puede entender la relación entre los dos sustantivos “educación” y “valores”, la reflexión se centra en algunos problemas relacionados con los valores en cuanto contenidos de la educación. Primeramente se refiere al problema del criterio en función del cual determinar los valores de la educación, concluyendo en que el criterio no podía ser ni de carácter a priori, ni empírico, sino “sintético”. A continuación, se afronta el problema del principio, de la fuente de los valores, o la concreción del criterio de los valores de la educación, entendiendo que éstos deberían ser determinados a partir del sujeto de la educación. Se concluye con la referencia a una exigencia de los valores de la educación, la configuración de una totalidad unitaria e interactiva. Palabras clave: educación, valores, fuente de valores, integración, cultura EDUCATION AND VALUES ABSTRACT The article offers a reflection on education and values. After a reference to the different senses in which one can pose the problem in terms of how you can understand the relationship between the two nouns “education” and “values”, reflection focuses on some problems related to the values in the contents of education. First, it concerns the problem of the criterion against which to determine the values of education, concluding that the criterion could be neither a priori in nature, not empirical, but “synthetic”. Herein, the problem of principle is faced, the source of values, or the realization of the criterion of the values of education, understanding that these should be determined from the subject of education. It concludes with the reference of a requirement of the values in education, setting up a unitary and interactive whole. Key Words: education, values , power values , integration, culture

INTERNAL CONTROL AT A MODERN ENTERPRISE

2020 ◽  
Author(s):  
Фатима Дикалитовна Дахаева
Keyword(s):  
Control System ◽  
Significant Role ◽  
Internal Control ◽  
Management System ◽  
Economic Entity ◽  
Modern Enterprise ◽  
Internal Control System

В статье рассматриваются сущность и особенности организации внутреннего контроля на современном предприятии, выделяются ключевые составляющие системы внутреннего контроля предприятия, подчеркивается его значительная роль в системе управления экономического субъекта. The article discusses the essence and peculiarities of the organization of internal control in a modern enterprise, highlights the key components of the company's internal control system, emphasizes its significant role in the management system of an economic entity.

Dysfunctional Behavior in Organizations: Insights from the Management Control Literature

2017 ◽  
Vol 37 (4) ◽  
pp. 117-141 ◽  
Author(s):  
Krista Fiolleau ◽  
Theresa Libby ◽  
Linda Thorne
Keyword(s):  
Risk Factors ◽  
Internal Control ◽  
Management Control ◽  
Future Research ◽  
Fraud Triangle ◽  
Audit Risk ◽  
Research Opportunities ◽  
Dysfunctional Behavior ◽  
Research Questions ◽  
Published Research

SUMMARY As the scope of the audit continues to broaden (Cohen, Krishnamoorthy, and Wright 2017), research questions in management control and internal control are beginning to overlap. Even so, there is little overlap between these fields in terms of published research to date. The purpose of this paper is to take a step in bridging the gap between the management control and the internal control literatures. We survey relevant findings from the extant management control literature published between 2003 and 2016 on dysfunctional behavior and the ways in which it might be mitigated. We then use the fraud triangle as an organizing framework to consider how the management control literature might help to address audit risk factors identified in SAS 99/AU SEC 316 (AICPA 2002). The outcome of our analysis is meant to identify and classify the extant management control literature of relevance to research on internal control in a manner that researchers new to the management control literature will find accessible. We conclude with a set of future research opportunities that can help to broaden the scope of current research in internal control.

THE ESSENCE, GOALS AND OBJECTIVES OF THE ANALYSIS OF THE FINANCIAL CONDITION OF AN ECONOMIC ENTITY AND ITS USE IN THE COMPLIANCE CONTROL SYSTEM

2021 ◽  
Vol 3 (11) ◽  
pp. 161-165
Author(s):  
Tatiana M. Rogulenko ◽  
◽  
Valeria V. Mironenko ◽  
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Analysis ◽  
Corporate Management ◽  
External Influence ◽  
Compliance Control ◽  
Financial Condition ◽  
Economic Entity ◽  
Goals And Objectives

This article raises the problem of improving the analysis of the financial condition of an eco-nomic entity and its use in the compliance control system. The main tasks of using the analysis in the compliance control system in order to increase the efficiency of corporate management of the economic activity of an economic entity have been determined. It is emphasized that the analysis of the financial condition is one of the mandatory components of both internal control and compliance control, the differences in the use of the analysis results are analyzed. It is concluded that the role of financial analysis and its use in the compliance control system in order to improve the efficiency of corporate governance is constantly increasing in order to prevent compliance risks and regulatory risks due to external influence of supervisors.

scholarly journals New public management and the rise of public sector performance audit

2018 ◽  
Vol 32 (1) ◽  
pp. 280-306 ◽  
Author(s):  
Lee D. Parker ◽  
Kerry Jacobs ◽  
Jana Schmitz
Keyword(s):  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
Content Type ◽  
The Public ◽  
Key Stakeholders ◽  
New Public ◽  
Performance Audit ◽  
Performance Auditing ◽  
Strong Control

Purpose In the context of global new public management reform trends and the associated phenomenon of performance auditing (PA), the purpose of this paper is to explore the rise of performance audit in Australia and examines its focus across audit jurisdictions and the role key stakeholders play in driving its practice. Design/methodology/approach The study adopts a multi-jurisdictional analysis of PA in Australia to explore its scale and focus, drawing on the theoretical tools of Goffman. Documentary analysis and interview methods are employed. Findings Performance audit growth has continued but not always consistently over time and across audit jurisdictions. Despite auditor discourse concerning backstage performance audit intentions being strongly focussed on evaluating programme outcomes, published front stage reports retain a strong control focus. While this appears to reflect Auditors-General (AGs) reluctance to critique government policy, nonetheless there are signs of direct and indirectly recursive relationships emerging between AGs and parliamentarians, the media and the public. Research limitations/implications PA merits renewed researcher attention as it is now an established process but with ongoing variability in focus and stakeholder influence. Social implications As an audit technology now well-embedded in the public sector accountability setting, it offers potential insights into matters of local, state and national importance for parliament and the public, but exhibits variable underlying drivers, agendas and styles of presentation that have the capacity to enhance or detract from the public interest. Originality/value Performance audit emerges as a complex practice deployed as a mask by auditors in managing their relationship with key stakeholders.

scholarly journals Unconditional Accounting Conservatism and Real Earnings Management

2018 ◽  
Vol 9 (2) ◽  
pp. 203 ◽  
Author(s):  
Han Li
Keyword(s):  
Earnings Management ◽  
Internal Control ◽  
Negative Relationship ◽  
Robustness Analysis ◽  
Accounting Conservatism ◽  
Real Earnings Management ◽  
Audit Risk ◽  
Operation Costs ◽  
Abnormal Operation ◽  
The Relationship

This research examines the relationship between unconditional accounting conservatism and real earnings management in China’s corporations. Using the regression models, the real earnings management proxies are found by the abnormal cash flow of operations, the abnormal operation costs and the abnormal discretionary expenses and the aggregated measures. The research sheds light on the negative relationship between unconditional accounting conservatism and real earnings management after controlling internal control quality and audit risk. The results of these inferences remain the same after dealing with the robustness analysis and the endogeneity concerns.

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