METHODOLOGICAL ASPECTS OF THE INTERNAL CONTROL SYSTEM FORMATION

The methodological aspects of the internal control system formation are stated in the article. The great attention is focused on the problems of financial statements misrepresentation. The basic principles and structure of the internal control system are discussed in this article.

Bibliographic Details
Main Authors: Larisa I. Egorova, Elizaveta S. Sokolova, Galina V. Shadrina
Format: Article
Language:Russian
Published: Plekhanov Russian University of Economics 2016-08-01
Series:Статистика и экономика
Subjects:
Online Access:https://statecon.rea.ru/jour/article/view/342