Развитие системы внутреннего контроля в современных компаниях: теоретические подходы и предложения по совершенствованию

Abstract

Complication of a competitive situation forces the modern companies to pay special attention to the organization of management. Most it belongs to the companies, which conduct economic activity in the cross border mode, for example to the companies of the oil and gas sector. One of ways of increase in efficiency of management is development of such element as a subsystem of internal control. The research objective consists in the analysis of conditions and prerequisites of the organization of internal control in the company and development of recommendations about its implementation. Research problems are assessment of the importance of internal control for effective management of the companies; identification of conditions and restrictions of development of internal control systems of the Russian companies; the analysis of advantages of use of internal control system in the company; justification of recommendations about development of internal control system. Because of the conducted research, it is revealed that influence formation of internal control systems of the modern Russian companies as factors of national and international property. At the same time complication of a political and economic situation in the world and aggravation of sanctions and information confrontation between the countries of the world results in need of account for the organization of systems of management in general and subsystems of internal control in particular of the international requirements. Recommendations about development of internal control systems of the Russian organizations based on the Concept of COSO are presented in the article. Practical use of results of the conducted research is possible in the systems of management of the Russian companies including relating to the oil and gas sector.