scholarly journals CONDUCT OF INTERNAL CONTROL AT THE ENTERPRISES OF THE REPUBLIC OF KAZAKHSTAN

2021 ◽  
Vol 80 (1) ◽  
pp. 74-78
Author(s):  
Zh.A. Makisheva ◽  
◽  
N.S. Nurpeisova ◽  
E.V. Kalieva ◽  
◽  
...  
Keyword(s):  
Control System ◽  
Internal Control ◽  
Regulatory Framework ◽  
Professional Standards ◽  
Further Training ◽  
Important Condition ◽  
Internal Control System ◽  
The Republic ◽  
Definition Of

In the article, the authors reveal the role of internal control in improving the efficiency of enterprises, and also substantiates the need to create a national regulatory framework for internal control in accordance with international professional standards. It is emphasized that their implementation will create conditions for improving the activities of internal control and countering risks, developing popular recommendations for the modernization of enterprises' activities, which will ultimately lead to the development of the country's economy. This article discusses the role of internal control in improving the efficiency of an enterprise, also gives a definition of internal control, and sets its objectives. In addition, the article explains the need to implement national professional standards of internal control. An important condition for the effectiveness of the internal control system is the competence and professionalism of its employees, when no employee can commit a significant mistake or unauthorized action without timely detection, which requires further training and skills, employees.

scholarly journals Internal control: the substance and features of organization in enterprises performing commission operations

2018 ◽  
pp. 145-155
Author(s):  
Khrystyna Kuzma
Keyword(s):  
Control System ◽  
Internal Control ◽  
Crucial Role ◽  
Main Stage ◽  
Internal Control System ◽  
Control Procedures ◽  
Three Stages ◽  
Points Of View ◽  
Definition Of

The article considers various points of view on the concept of internal control that have been put forward by researchers in recent studies. And thus a revised definition of this concept is proposed. It is found that internal control is an integral part of management of any type of enterprise. The concept of internal control system is thoroughly examined, the latest thoughts on the meaning of the term are analysed, and a revised definition of this concept is suggested. The role of internal control system in enterprises performing commission operations is determined. The paper emphasizes that effectiveness of internal control in enterprises performing commission operations depends on its proper organization. As the results indicate, there are three stages of exercising internal control in enterprises performing commission operations. It is noted that the main stage of exercising internal control in enterprises performing commission operations plays a crucial role. The study indicates that the organization of internal control and its maintenance in enterprises of commission trade depend on who supposed to take charge of control procedures, committents or commission agents. The paper presents ways of internal control over commission operations exercised by both committents and commission agents. It is pointed out that internal control carried out by committents and commission agents plays different roles. The key components of exercising internal control by commission agents are determined.

scholarly journals The Determinant Factors of Performance of Provincial Governments in Indonesia

2019 ◽  
Vol 3 (2) ◽  
pp. 170
Author(s):  
Hadi Jauhari ◽  
Evada Dewata
Keyword(s):  
Control System ◽  
Local Government ◽  
Significant Influence ◽  
Internal Control ◽  
Local Governments ◽  
Research Study ◽  
Determinant Factors ◽  
Internal Control System ◽  
The Republic

The focus of this research study includes the influence of local government actions, leverage, weaknesses in the internal control system, and audit findings (Republic of Indonesia Supreme Audit Agency) both partially and simultaneously on the implementation performance of provincial governments in Indonesia for the 2015-2016 period. Partially, the size of local government has a positive and significant influence on the performance of local governments. Leverage, weaknesses in the internal control system and findings of the Board of Audit of the Republic of Indonesia do not have a significant effect on the performance of local governments. Simultaneously, the size of local government, leverage, weaknesses of the internal control system, and findings of the Board of Audit of the Republic of Indonesia have a significant influence on the performance of local governments with a contribution of the R square effect of 21.29. %.

Problems of Internal Control Organization at Enterprises of the Republic of Kazakhstan

2018 ◽  
Vol 8 (8) ◽  
pp. 2425
Author(s):  
Lena KHUANYSH
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Rapid Identification ◽  
International Standards ◽  
Internal Control System ◽  
The Republic ◽  
Tax Reporting ◽  
Commercial Organizations ◽  
Financial Transactions

The relevance of the problem is conditioned by the need for the organization of internal control in commercial organizations. Indeed, both the safety of their property and cash, achievement of financial goals and objectives by the company, and the avoidance of errors in accounting and tax accounting, which ultimately lead to a distortion of financial and tax reporting, depend on internal control. Errors and inaccuracies, deliberate violations can lead to sanctions from inspection bodies or are capable of misleading the shareholders (participants) and partners of the organization in the event of a distortion of the reporting. The purpose of the article is to develop recommendations for commercial organizations of the Republic of Kazakhstan on the improvement of internal control systems based on foreign practice. The leading methods of research of this problem are: questionnaire that allows you to obtain, based on a certain sample, actual results that allow you to evaluate the development of the internal control system of the enterprises under study; modeling that allows you to create an internal control model for large trading companies. This article presents the main approaches to the organization of internal control systems used in Kazakhstan companies operating in the sphere of industrial production enterprises. Features and problems of their application are also revealed, recommendations and optimal models for improving these systems are formulated, taking into account the modern needs of the developing business. The materials of the article are of practical value to trading companies, as the presented models and recommendations for improving the internal control system are aimed at improving financial control in the business of such entities, bringing these systems closer to international standards and increasing control effectiveness (more rapid identification of errors and violations, that happen in the accounting process and financial transactions).

scholarly journals Selection of indicators of the scientific and methodological apparatus for assessing the effectiveness of the internal control system of the ministry of defense of Ukraine

2019 ◽  
Vol 9 (3) ◽  
Author(s):  
Anatolii Loishyn
Keyword(s):  
Control System ◽  
Internal Control ◽  
Internal Audit ◽  
Armed Forces ◽  
Research Problem ◽  
Scientific Discussion ◽  
Logical Sequence ◽  
Literary Sources ◽  
Internal Control System ◽  
Definition Of

The article summarizes the arguments and counterarguments in the framework of scientific discussion on the choice of indicators of the scientific and methodological apparatus for assessing the effectiveness of the system of internal control of the Ministry of Defense of Ukraine. The main purpose of the study is to study the possibility of choosing the indicators of the scientific and methodological apparatus for assessing the effectiveness of the internal control system. The systematization of literary sources and approaches to solving the problems considered in the article showed that the research problem is partly described and needs to be generalized and revised. The urgency of solving this scientific problem lies in the fact that the system of the Ministry of Defense of Ukraine and the Armed Forces of Ukraine actively implements a risk-oriented system of internal control in accordance with the general reform of the defense department to NATO standards. The research of the choice of indicators of the effectiveness of the internal control system in the article is carried out in the following logical sequence: the definition of the corresponding conceptual apparatus is formulated, namely, the interpretation of the terms: "indicator", the available approaches to the assessment of the effectiveness of the internal control system for the presence of indicators; a choice of indicators was made based on the results of their analysis and comparison, which can be offered to the scientific and methodical apparatus for assessing the effectiveness of the internal control system of the Ministry of Defense of Ukraine. The methodical tools of the research were the methods of analysis, synthesis, comparison, induction; the study period is the years from 1976 to the present. The object of the study is the process of assessing the effectiveness of the system of internal control in the system of the Ministry of Defense of Ukraine, since it is not sufficiently investigated. The study presents the results of empirical analysis of the choice of indicators, which showed the possibility of their inclusion in further research. The study empirically confirms and theoretically proves that these indicators must be taken into account when assessing the effectiveness of the internal control system of the Ministry of Defense of Ukraine. The results of the research can be useful for internal control and internal audit specialists.

scholarly journals دور نظام إحصاءات مالية الحكومة في تحسين كفاءة نظام الرقابة الداخلية في المؤسسات العامة

2018 ◽  
Vol 14 (1) ◽  
pp. 228-266
Author(s):  
د. بابكر ابراهيم الصديق محمد ◽  
د. عاصم إبراهيم محمد يوسف
Keyword(s):  
Control System ◽  
Internal Control ◽  
Wealth Distribution ◽  
Public Institution ◽  
Role Of Government ◽  
The Public ◽  
Internal Control System ◽  
Ministry Of Finance ◽  
The Government

This study focuses on the role of Government Financial Statistics Systems in developing the efficiency of Internal Control System. The statement of the problem presented that, Government Financial Statistics Systems have not been applied in the center and states. The researcher raised the following questions: Dose application of Government Financial Statistics Systems has an impact on the efficiency of Internal Control System. Is there any administrative constrains in the Ministry of Finance affecting the G.F.S, Do Internal Control System regulations established in the Ministry have an impact on the application of the Government Financial Statistics System? The importance of study is derived from the absence of scientific studies on the role of significance of Government Financial Statistics. The efficiency of organization is based on the strength and weakness of internal control system on the public institution. The study concluded with very important results that, centre and states accountants training on the Government Financial Statistics System will increase the efficiency of internal control system, and introducing the G.F.S as a syllabus in the universities will increase students’ capabilities when joining the employment, and the provision of computers will help the application of the Government Financial Statistics System. The Study recommended that, Government Financial Statistics System should be studied at Universities so that; students who are joining the service can easy understand their function. And application of F.F.S will help in transparency and wealth and wealth distribution.  

scholarly journals The Role of Government Internal Control System Quality in Moderating the Relationship of Financial Reports Quality and Local Government Performance

2021 ◽  
Vol 06 (06) ◽  
Author(s):  
Sunardi . ◽  
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
City Governments ◽  
Financial Reports ◽  
Internal Control System ◽  
The Relationship

Empirical test of the role of the quality of the internal control system in strengthening the relationship between the financial reports quality and the local governments performance in Indonesia used secondary data in the form of the BPK RI audit report and the Appendixs in the 2016 and 2018 of Regional Government Implementation Performance Evaluation Report (EKPPD). The population of 514 regency and city governments in Indonesia. The sampling technique was purposive sampling with a total of 268 regency and city governments using data for 3 years, the total sample was 804. Variable measurement used index, time dimension used panel data. The results showed that the quality of financial reports had a positive and significant effect on the local government performance, then the quality of the government internal control system (SPIP) cannot strengthen the relationship between the quality of financial reports and the performance of local governments. The research results were expected to contribute to the policy that the implementation of the local government internal control system should be the focus of the relevant agencies. The limitation of this research is the large gap score on the key performance indicator in each region EKPPD.

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.

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