Benchmarking as a tool for assessing the internal control system
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The monograph is devoted to the study of the main methodological problems of internal control. One of the tools for solving these problems, which are due to the difficulties of applying international internal control standards in organizations, is proposed to use methods of benchmarking.
In the work, the basic principles of internal control and signs of effective internal control are generalized. The features of the implementation of international internal control standards in the Russian legal environment, as well as the problems of formulating in Russian regulatory documents, such a thing as a “subject of internal control” are considered.
Aspects of one of the components of the internal control system - human capital, namely standards and requirements for competence, ethical requirements, rights and obligations of internal control specialists, organizational structure of internal control units, etc. have been investigated.
The legislation is provided as of February 2016.
The monograph can be useful to scientists, specialists employed in the field of internal control and audit, organizations of all forms of ownership, as well as teachers and graduate students of universities of the economic profile
In the work, the basic principles of internal control and signs of effective internal control are generalized. The features of the implementation of international internal control standards in the Russian legal environment, as well as the problems of formulating in Russian regulatory documents, such a thing as a “subject of internal control” are considered.
Aspects of one of the components of the internal control system - human capital, namely standards and requirements for competence, ethical requirements, rights and obligations of internal control specialists, organizational structure of internal control units, etc. have been investigated.
The legislation is provided as of February 2016.
The monograph can be useful to scientists, specialists employed in the field of internal control and audit, organizations of all forms of ownership, as well as teachers and graduate students of universities of the economic profile
Author:
Author:Dontsova Lyudmila Vasilievna, Sharamko Maxim Mikhailovich, Garipov Ilshat Ravilievich
Cover:
Cover:Soft
Category:
- Category:Business & Money
Publication language:
Publication Language:Russian
Paper:
Paper:Offset
ISBN:
ISBN:978-5-392-35606-5
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