MODERN PROBLEMS OF LEGISLATIVE REGULATION OF AN INTERNAL CONTROL
The current legislative approaches to understanding the essence and implementation of internal control procedures by economic entities have been systematized. The approach to understanding the essence of internal control as an element of the company’s accounting system that prevails in departmental...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2020-03-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/1993 |
| _version_ | 1797243918146863104 |
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| author | E. N. Kolesnikova |
| author_facet | E. N. Kolesnikova |
| author_sort | E. N. Kolesnikova |
| collection | DOAJ |
| description | The current legislative approaches to understanding the essence and implementation of internal control procedures by economic entities have been systematized. The approach to understanding the essence of internal control as an element of the company’s accounting system that prevails in departmental and industry regulations on accounting in the Russian Federation has been critically analyzed. The historical digression of the development of understanding of the term “internal control” has been presented and its connection with the subjects of control has been proved. The transformation of understanding of the essence of internal control, which is contained in the regulatory legal acts of the USSR and the Russian Federation, from a subjective approach to a simple process approach has been traced, in accordance with the needs of business entities. The ways of improving the legislative framework of internal control have been outlined. |
| first_indexed | 2024-03-08T04:21:16Z |
| format | Article |
| id | doaj.art-44f952a792be4ebd8106bb5ae76c2dc5 |
| institution | Directory Open Access Journal |
| issn | 1816-4277 2686-8415 |
| language | English |
| last_indexed | 2024-04-24T19:02:45Z |
| publishDate | 2020-03-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-44f952a792be4ebd8106bb5ae76c2dc52024-03-26T14:23:02ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152020-03-0101162210.26425/1816-4277-2020-1-16-221595MODERN PROBLEMS OF LEGISLATIVE REGULATION OF AN INTERNAL CONTROLE. N. Kolesnikova0Moscow University of the Ministry of Internal Affairs of Russia named after V. Ya. KikotThe current legislative approaches to understanding the essence and implementation of internal control procedures by economic entities have been systematized. The approach to understanding the essence of internal control as an element of the company’s accounting system that prevails in departmental and industry regulations on accounting in the Russian Federation has been critically analyzed. The historical digression of the development of understanding of the term “internal control” has been presented and its connection with the subjects of control has been proved. The transformation of understanding of the essence of internal control, which is contained in the regulatory legal acts of the USSR and the Russian Federation, from a subjective approach to a simple process approach has been traced, in accordance with the needs of business entities. The ways of improving the legislative framework of internal control have been outlined.https://vestnik.guu.ru/jour/article/view/1993internal controllegislationnormative legal actobjects of internal controlsubjects of internal controlinternal control processes |
| spellingShingle | E. N. Kolesnikova MODERN PROBLEMS OF LEGISLATIVE REGULATION OF AN INTERNAL CONTROL Вестник университета internal control legislation normative legal act objects of internal control subjects of internal control internal control processes |
| title | MODERN PROBLEMS OF LEGISLATIVE REGULATION OF AN INTERNAL CONTROL |
| title_full | MODERN PROBLEMS OF LEGISLATIVE REGULATION OF AN INTERNAL CONTROL |
| title_fullStr | MODERN PROBLEMS OF LEGISLATIVE REGULATION OF AN INTERNAL CONTROL |
| title_full_unstemmed | MODERN PROBLEMS OF LEGISLATIVE REGULATION OF AN INTERNAL CONTROL |
| title_short | MODERN PROBLEMS OF LEGISLATIVE REGULATION OF AN INTERNAL CONTROL |
| title_sort | modern problems of legislative regulation of an internal control |
| topic | internal control legislation normative legal act objects of internal control subjects of internal control internal control processes |
| url | https://vestnik.guu.ru/jour/article/view/1993 |
| work_keys_str_mv | AT enkolesnikova modernproblemsoflegislativeregulationofaninternalcontrol |