Key features of the control environment of 1C CJSC and proposals for its improvement

Abstract

This scientific work deals with the issue related to the development of proposals for improving the control environment of 1C CJSC. The author studied the key provisions characterizing the specialization and activities of 1C CJSC, and also described the general ideas about the activities of this organization. In this scientific work, an analysis of the economic security system of 1C CJSC was carried out. At the same time, a number of shortcomings were identified that do not allow asserting the perfection of the economic security system in 1C CJSC. The author described the above problems, as well as put forward assumptions regarding the causes of their occurrence and further development. In addition, this article describes the mechanism for the formation of a system of risk indicators, which is formed on the basis of international regulations and principles. An important place in this work is given to the analysis of the system of risk indicators that allow the analysis of the control environment of the organization. The author studied the main risk areas, among which threshold and critical values were noted, thanks to the definition of which it is possible to evaluate each risk indicator. In addition, this scientific work describes a number of indicators with examples of their calculation, as well as with the possibilities of their further interpretation to determine the state of the organization and its sustainability. In the final part of the work, the author formed conclusions regarding the analysis of the system of risk indicators in 1C CJSC, and also put forward suggestions on how it is possible to improve the accuracy and depth of further analysis based on the transformation and change of indicators within the system.