Бухгалтерская документация и учетная комплаенс-модель экономического субъекта

Abstract

The relevance of the research is due to the strengthening of the role in solving the tasks facing the internal control system of each economic entity, the adoption of the federal accounting standard, updating the requirements for accounting documents, and the development of compliance control systems. Documentation is the main element of the accounting method as a science that help to create an accounting model of an economic entity. Internal control is the method to ensure compliance with legal requirements in the process of enterprises’ operation. The meaning and requirements for accounting documentation remain insufficiently defined both for the object of internal control and for the means of its implementation. The purpose of the study is to determine the role of accounting documentation in the formation of the compliance model of an economic entity and to reveal its importance in the functioning of the internal control system’ elements. Research methods: monographic method, semantic analysis, method of philosophical logic, method of abstract thinking. Results and key conclusions: the author proposed the definition of the accounting compliance model, demonstrated the function of documentation in the formation of models of economic entities; identified and supplemented the areas of risks of failure to achieve the goals of organizations related to accounting documentation; disclosed the role and importance of accounting documents for the organization and functioning of elements of the internal control system. The object of the study is the theoretical provisions of the methodology of accounting and internal control, the subject is accounting documentation. The theoretical and methodological significance lies in the fact that the author introduced the concept of the compliance model of an economic entity for the first time; supplemented the requirements that are prerequisites for the preparation of accounting statements, the violation of which is an area of internal control risk. The results of the research are of practical importance for the creation and organization of the proper operation of the internal control system at enterprises and organizations aimed at compliance with compliance requirements.