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DOI:10.5593/SGEMSOCIAL2017/HB11/S03.098

THE INTERNAL CONTROL SYSTEM AS A PART OF IN-HOUSE CONTROL ENVIRONMENT

E.A. Zvonova, E.S Sokolova, L.I. Egorova
Monday 24 July 2017 by Libadmin2017

References: 4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2017, www.sgemvienna.org, SGEM2017 Conference Proceedings, ISBN 978-619-7105-93-3 / ISSN 2367-5659, March 28-31, Book1, Vol.1, 785-792 pp, DOI:10.5593/SGEMSOCIAL2017/HB11/S03.098

ABSTRACT
The article presents the methodological aspects of control and analytical functions in the internal accounting system. Attention is focused on the problems of the organization of an effective system of financial accounting. The essence ofthe main approachesto the organization ofthe internal control systemis to determine theset ofregulatoryprocedures to ensurethe reliability ofaccounting data, thereforeimproving the quality ofinformation,tax recordsare of particularimportancein decidingthe users concerned. Discusses the problems of reliability of accounting information, the specificity of the automated accounting forms. Article expanded by the main principles of the company’s control system. Thus, the relevance of the questions considered in this paper is due to the need to develop research-based and practically applied mechanisms to increase the effectiveness of tax management in the current economic conditions.

Keywords: the internal control system, internal controls, control environment, accounting system, control procedures, financial statements, basic principles


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