Internal corporate control. Textbook
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This textbook was prepared in accordance with the Federal State Educational Standard of Higher Professional Education for students of the master"s program “Audit and Financial Consulting” areas of training 38.04.01 “Economics”.
The book conducted a comprehensive study of internal corporate control at the present stage, in connection with which the problem of determining the concept of “corporation” from the standpoint of legal acts and the prevailing practice of business turnover is considered, the features of the formation of internal control in accordance with the COSO system and the recommendations of the ministry The finances of the Russian Federation, a characteristic of the elements of internal control “control environment”, “risk assessment”, “internal control procedures”, “information and communication”, “evaluation of the internal control system” and the features of their practical implementation are given. In addition, a comparative characteristic of internal control and internal audit of the state and commercial sector is given, the features and issues of identifying internal control and internal audit from the standpoint of professional standards are reflected.
The problems of the implementation of internal control and internal audit in the Russian Federation are disclosed, educational and methodological tools for the research work of students in the magistracy are given.
The legislation is given as of April 2020
The textbook is intended for students of the master"s program Audit and Financial Consulting areas of training 38.04.01 Economics of the Financial University under the Government of the Russian Federation, other universities of the Russian Federation, students and graduate students economic universities, scientists and specialists in the field of internal control and internal audit of both commercial and public sector
The book conducted a comprehensive study of internal corporate control at the present stage, in connection with which the problem of determining the concept of “corporation” from the standpoint of legal acts and the prevailing practice of business turnover is considered, the features of the formation of internal control in accordance with the COSO system and the recommendations of the ministry The finances of the Russian Federation, a characteristic of the elements of internal control “control environment”, “risk assessment”, “internal control procedures”, “information and communication”, “evaluation of the internal control system” and the features of their practical implementation are given. In addition, a comparative characteristic of internal control and internal audit of the state and commercial sector is given, the features and issues of identifying internal control and internal audit from the standpoint of professional standards are reflected.
The problems of the implementation of internal control and internal audit in the Russian Federation are disclosed, educational and methodological tools for the research work of students in the magistracy are given.
The legislation is given as of April 2020
The textbook is intended for students of the master"s program Audit and Financial Consulting areas of training 38.04.01 Economics of the Financial University under the Government of the Russian Federation, other universities of the Russian Federation, students and graduate students economic universities, scientists and specialists in the field of internal control and internal audit of both commercial and public sector
Category:
- Category:Business & Money
ISBN:
ISBN:978-5-392-32849-9
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