Organization Of Internal Control Research Articles

ПРОВЕРКА СВЕДЕНИЙ О КОНТРАГЕНТАХ КАК ИНСТРУМЕНТ ВНУТРЕННЕГО КОНТРОЛЯ ДОГОВОРНЫХ ОТНОШЕНИЙ ОРГАНИЗАЦИИ

The article is devoted to the urgent problem of reducing the risks associated with contractual relations with counterparties. The main types of risks that can be identified when checking counterparties are considered - financial, tax, legal, reputational, commercial and operational. The authors substantiate the need for careful verification of counterparties before starting cooperation in order to minimize potential losses and negative consequences. In the article, the authors explore the cases of the construction and functioning of the Gazprom Pererabotka LLC risk management system, the assessment of counterparties by the Gazprom Mezhregiongaz LLC economic Security service and the Severstal Management JSC risk management system. In these cases, the integration of procedures for verifying information about counterparties into the internal control system of contractual relations is implemented. The possibilities of combining the business processes of counterparty verification and internal control are being considered. The authors aim to investigate the feasibility of integrating the counterparty verification process into the organization's internal control system and formulate potential advantages and disadvantages. Based on the results of the analysis, it is concluded that the introduction of formalized procedures for checking and monitoring counterparties within the framework of the internal control system will improve the overall effectiveness of risk management and protect the organization when certain conditions are met. The authors offer recommendations for solving the problems associated with the restructuring of the organization when combining business processes.

An Analysis of The Effects of Monitoring, Information and Communication Technology, Risk Assessment, Control Activity, And Control Environment on Organizational Internal Control: The Case of Mongolia

The aims of our study to look at how different aspects like the control environment, risk assessment, control activity, information technology, and monitoring affect internal control in organizations. While many scholars worldwide have explored this, there hasn't been much research on this topic specifically in Mongolia's public sector. Given the current trends, it's become crucial for most large organizations to have strong internal control systems in place. In our study, we used data collected online in the first quarter of 2023 and analyzed it using SMART PLS 3.0 software. We also assessed the reliability of our questionnaire using Cronbach's alpha index. Unlike many other studies, we examined five hypotheses. One of these hypotheses showed a positive relationship with the impacts we considered. However, the other four hypotheses did not show a positive relationship with these impacts. Our research highlighted significant factors such as experience that influence organizational internal control.

Internal control as a tool for identifying in-house reserves

Subject. This article considers on-farm reserves as an effective tool for improving the performance of economic entities, helping look for additional opportunities to achieve their goals in conditions of insufficient resources and investments in the development of production processes. Objectives. The article aims to describe the importance of internal reserves in the activities of companies and develop a way to most effectively identify and implement them using internal control. Methods. For the study, we used the methods of modeling, induction, deduction, and logical analysis. Results. The article offers an author-developed definition of the term On-Farm Reserve, as well as a set of internal control tools, which is a set of pairs of control procedures aimed at identifying a potential reserve and assessing its effectiveness. Relevance. The practical significance of the study lies in the proposed tools, namely a set of control procedures that help minimize the risks of failure to achieve the goals of an economic entity as a result of the use of inefficient savings. The results of the article can be used for the organization of internal control of companies, as well as for further scientific developments and practical application.

ОРГАНІЗАЦІЯ КОНТРОЛЮ ДЕБІТОРСЬКОЇ ЗАБОРГОВАНОСТІ АВІАЦІЙНИХ ПІДПРИЄМСТВ В УМОВАХ АНТИКРИЗОВОГО УПРАВЛІННЯ

The operating checking system does not provide sufficient information for determination of anti-crisis management measures and absence of structured and clearness in organization of control results in the biased idea about the state of debt and absence of effective terms of work with debtors, that assists the increase of hopeless debt, unstable financial state and loss of solvency of aviation enterprises. Thus, there is a requirement in the improvement of organization the internal control of account receivable and improvement of anti-crisis management measures in relation to it. A research aim is an improvement of organization the control of aviation enterprise account receivable and determination of its influence on measures of anti-crisis management. Methodological basis of research became the methods of dialectics, methods and principles of scientific cognition, instruments of economic analysis in relation to forming of certain methodologies of realization of control of account receivable and its intercommunication with anti-crisis management, that allow to accept correct administrative decisions in war and post-war periods with the aim of proceeding in potential of enterprises aviation to industry. The basic hypothesis of research became the supposition in relation to the possible providing of financial firmness of aviation enterprises by the improvement of organization of internal control of account receivable and creation of objective base for the acceptance of correct decisions from anti-crisis management. Exposition of basic material. In the article the state of organization the control of account receivable is investigational among the enterprises of aviation industry, the basic tendencies of changes are certain, organization of control the account receivable is improved, importance of the worked out measures is reasonable, its connection is marked with anti-crisis management and necessity of concordance its processes with control of account receivable. Originality and practical meaningfulness are confirmed by the offered measures in relation to the improvement of organization the control of account receivable, by its adaptation within the framework of activity of enterprises of aviation industry and its intercommunication with the processes of anti-crisis management. Conclusions and prospects of further researches. It is well-proven that the process of organization the control of account receivable appropriately to carry out, going out ranging of debtors after its solvency. A report is offered after the basic structural elements of control of account receivable and clear and structured organization of internal control is given, that allows positively influencing on forming of anti-crisis measures. Further researches will be sent to adaptation offered approach near organization of internal control of account receivable of enterprises of national economy recognition political and economic changes and state of environment of subjects of business activity according to the carried out measures of anti-crisis

Management of internal control of staff salary settlements in agricultural entities: Some peculiarities

Subject. This article considers internal control as an important element of the management system in the issue of the organization's personnel continuity. Objectives. The article aims to analyze the existing forms of organization of internal control in agricultural entities and determine the most effective one, taking into account the scale of activity of an economic entity and the specifics of the industry. Methods. For the study, I used comparative and case analyses, analytical research methods, and the computational and graphical method. Results. Based on the practices studied, the article generalizes and groups the tasks of internal control over personnel settlements, taking into account the specifics of the agricultural industry. The article proposes the author-developed control procedures to be used at each stage of checking personnel payroll settlements to improve the effectiveness of the results of internal control and minimize the risks of undetected distortions in accounting and financial reporting data. The main violations committed when accounting for the reflection of wage transactions by agricultural organizations are analyzed, and their negative consequences are determined. Conclusions and Relevance. Agricultural production is always associated with certain risks, due not only to the commercial activities of the organization (business risks), but also to the specific features of this industry. The results of the study can be used in the theory and practice of internal control, as well as for further scientific developments and practical application in agricultural organizations.

Innovative methods of evaluating the counterparty during the organization internal control

The article discusses the key issues of internal control measures when choosing a counterparty during the formation of an innovative economy. The purpose of the study is to develop indicators characterizing the counterparty, as well as an innovative risk matrix used when choosing a counterparty and allowing to identify risks and visually represent the characteristics of the counterparty. To achieve this goal of the article, the following tasks were solved: indicators of economic stability and information support used when choosing a counterparty were proposed; An innovative risk matrix and risk assessment criteria have been developed that allow the organization to objectively assess the counterparty and conclude contracts on the principles of economic validity, reliability and integrity, significantly reducing economic risks. As a result of the conducted research, innovative methods of assessing the counterparty are proposed, which provide an opportunity to obtain its objective characteristics before concluding a business agreement, as well as to rank tax risks. The article uses the methods of a systematic approach, analysis and synthesis, as well as the method of expert assessments.

Առևտրային կազմակերպությունների կառավարչական հաշվառման ընթացակարգերի և ներքին վերահսկողության համակարգի փոխկապվածությունը / Management Accounting Procedures in the Internal Control System

The purpose of this article is to present the possibility of applying management accounting procedures in the organization's internal control system, by identifying the commonalities of these systems, as well as formulating the principles of joint application. Based on the professional literature on management accounting and internal control and using general methods of scientific research, the authors reflected the main procedures of management accounting, elements of internal control (control environment, control measures, risk assessment, communication, monitoring), the process and the main procedures, a number of conclusions were drown, priorities for future research are indicated. The results of the study can be useful for managers of relevant departments of commercial organizations and the employees involved. The results can also be used in the educational process when discussing the issues of internal control and management accounting.

Implementation of COSO-ERM internal control integrated concept in Ukraine

Introduction. At the current stage of development, the internal control system plays an important role in ensuring the effective functioning and implementation of users’ needs for information in order to make informed management decisions regarding the cost of crop production. In recent years, many scientific works have been devoted to the development of internal control at agricultural enterprises, including taking into account the adaptation of foreign experience of countries such as the USA, Japan, Germany, Poland, and Canada into domestic practice. In turn, this determines the relevance of the study of the integrated COSO-ERM model with the aim of its implementation at agricultural enterprises of Ukraine.The purpose – characterize and adapt the integrated concept of COSO-ERM internal control to the domestic practice of enterprises.Methods (methodology). The theoretical and methodological basis of scientific research is analysis, synthesis, induction, deduction, analogy, abstraction, concretization, comparison, monographic, systematic and logical methods.The results. Approaches to the organization of the system of internal control of the cost of production of crop production were studied, taking into account the principles of building its structure according to the integrated COSO-ERM model of internal control. The foreign experience of conducting internal control of the cost of crop production was adapted to the domestic practice of enterprises. Control measures have been developed to prevent or reduce agricultural production risks affecting production costs.Prospects. In the future, it is advisable to more thoroughly cover the methodology and organization of internal control of production activities of agricultural enterprises in Ukraine and in foreign countries that have positive experience.

Organization of staff-benefits internal control: Development of methodological approaches

Subject. This article deals with the methodological issues of building an internal control system in the context of ensuring the expediency and effectiveness of operations accompanying the process of remuneration of personnel. Objectives. The article aims to develop methodological approaches to the organization of internal control of staff remuneration. Methods. For the study, we used analysis and synthesis, particularization and logical generalization, and the systems and risk-oriented approaches. Results. The article proposes certain measures to help to carry out internal control of personnel remuneration and developed proposals to minimize the key risks that accompany the remuneration management process. The article also describes the algorithm for the implementation of control procedures, the implementation of which will help improve the reliability of information on personnel remuneration. Conclusions and Relevance. Analysis of the effectiveness of the use of funds for remuneration, the information support of which is made up of accounting data, and the reliability of the formation provides a set of measures of documentary and actual control, has great potential in the process of implementing internal control of remuneration of personnel. The results of the study can be used in the process of developing methodological approaches to the construction of internal control of personnel remuneration and approval of its regulations, and can also be applied by financial controllers, accountants and heads of financial services in the process of accounting and control work in the organization.

Analysis of the application of the internal control system on the example of an economic entity

Within the framework of this work, an analysis was made of the application of the internal control system on the example of an economic entity. The author substantiated the importance of internal control in the activities of the organization, and identified the main risks associated with internal control (social, economic, institutional). The paper analyzes the main characteristics of an economic entity, including those related to the specifics of the activity, relationships with suppliers and other external stakeholders, as well as those associated with the organizational and legal aspects of the organization's activities. Further, the author carried out an assessment of the economic situation of the organization, which included a horizontal analysis of the statement of financial results. In the course of the analysis, data for the last few years were studied, absolute and relative changes in key indicators of the financial activity of an economic entity were considered. The paper also carried out the calculation and further analysis of the main ratios characterizing the financial position of the organization, namely the capitalization ratio, the autonomy ratio, the financial stability ratio, the permanent asset index (coefficient), the absolute liquidity ratio, the quick liquidity ratio, the current liquidity ratio. After analyzing the financial aspects of the organization's activities, aspects of the direct activities of the internal control service in an economic entity were studied. The author analyzed the organizational structure of the organization's internal control. Based on the data obtained, the work described the existing problematic aspects related to the internal control of an economic entity. Taking into account the problems described, the author formed possible recommendations related to improving the efficiency of internal control in an economic entity.

Особенности аудита отчетности публичных акционерных обществ

The article focused on the audit features of financial statements of public joint-stock companies, including: auditing the compliance with the requirements of joint-stock legislation for the organization of internal control and audit in PJSC; requirements for the content of the audit report prepared on the results of the audit of the financial statements of such companies, as well as the practical aspects of meeting these requirements.

Determinants of Fraud Financial Statements on State Owned Enterprise

The lack of control from internal audits and bad organizational culture will lead to fraud and the habit of cheating behavior. The internal audit process is carried out to get certainty of correct and accurate information in the preparation of financial statements following Indonesian IFRS (PSAK). This study aims to inspect the determinants of financial statement fraud with case studies at state-owned-entreprise PT POS Indonesia Regional II. The population of respondents to this research is employees of PT. Pos Indonesia (Persero) works in the Internal Control Unit section of the Jakarta Regional II working area. Data analysis using the Partial Least Square (PLS) approach using the help of the SmartPLS program. PLS is a model of Structural Equation Modeling (SEM) equations based on components or variants. The outcomes showed that internal audit variable had a significant effect on financial reporting fraud. At the same time, the effectiveness or strength of the organization's internal control system and ethical culture do not affect financial reporting fraud. The after-effect of this study can be used to improve existing internal control procedures and organizational ethical culture.

Использование МИС для контроля качества лечения

The article presents an approach to quality control of treatment at the present stage. A trend of today – the use of a medical information system for quality control of the medical and diagnostic process (with special attention paid not to reporting to higher authorities, but to the organization of internal control in a medical organization). Possible tools and benefits are considered. P u r p o s e . Determining the capabilities of Hospital Information System for quality control of medical care. M a t e r i a l s a n d m e t h o d s . We analyzed the requirements of regulatory acts for the control of medical care, as well as the real needs of HIS users. An experiment on the formation of a set of tools for quality control of treatment was carried out using the example of Hospital Information System Interin PROMIS Alpha. We considered the prospects taking into account the results of the research of Ailamazyan Program Systems Institute of RAS in the field of working with clinical data banks. R e s u l t s . General requirements for internal quality control include 5 levels of control. The use of HIS is most in demand in the following areas: compliance with medical care standards, internal control tools (analysis of compliance with clinical recommendations, expert assessment of the quality of treatment, quality and safety of medical activities, format and logic control, etc.) and ensuring patient safety. The use cases of the HIS in these areas are illustrated by the example of the Hospital Information System Interin PROMIS Alpha. The prospects of the development of the direction consisting in transferring the main load from a person to an HIS and in attracting AI technologies and neural networks are considered. F i n d i n g s . The main problems of quality control are the need for the participation of highly qualified specialists and the high complexity of the process. These problems can be solved by shifting the control regulations from «after the fact» to «proactive» and «in real time» by using HIS, as well as involving knowledge-intensive technologies in this process with the involvement of artificial intelligence and neural networks

IMPROVING THE INTERNAL CONTROL SYSTEM AT MTE

The process of enterprise management is considered from the standpoint of the implementation of the control function through the main functions: planning, organization, stimulation and regulation. The content of the concept of control as a management activity, a management function, a set of procedures and as a system is analyzed. Under control, it is proposed to understand the main function of management, whose implementation is necessary for the formation of a system for processing information obtained by monitoring, regulating and displaying real facts and results of the enterprise functioning. This system is aimed at improving the efficiency of the enterprise by comparing the obtained results with planned and normative results, identifying the causes of possible deviations and their timely elimination, as well as preventing the appearance of negative deviations in the future period. It is proposed to use a systematic approach to the organization of internal control at the enterprise. The necessity of dividing the final and subsequent controls, i.e. the selection of the fourth stage in the internal control system, is substantiated. An internal control system consisting of four stages has been developed: preliminary control, current control, final control, subsequent control. A comparative characterization of each stage of the MTE internal control system was carried out according to the following features: subject of control, object of control, purpose of control, tasks of control, time of implementation, sources of information, nature of control, possibility of making preventive corrections. Each stage of the MTE internal control system was developed using the IDEF0 process approach. Recommendations for the implementation of each stage of the MTE internal control system are offered. The structure of MTE costs is considered. The most significant expenditure items are highlighted: fuel and lubricants, taxes and fees as part of the cost price, wages, depreciation. The structure of overhead costs was analyzed according to the following items: general production costs, costs for maintaining the control apparatus, non-productive costs, excluded costs. It is proposed to use a functional-cost analysis of overhead costs in three stages: informational-preparatory, creative-analytical, implementation-control. The prohibited technique will increase the efficiency of the activities of motor transport enterprises.

Organization of internal control of accrued salary at enterprises

The paper examines the essence of «internal control», defines the objects, tasks and functions of control of accrued wages. It was established that the main purpose of the inspection is an objective assessment of the current state of payroll, identification of factors affecting the financial results of the enterprise. It was determined that the internal control process consists of several stages, namely: planning, checking and evaluating information, summarizing the results of the check, monitoring the implementation of measures, proposals to prevent errors in the future. During the inspection, the auditors draw up working documentation in accordance with their practical experience, and the reason for this is the absence of standard forms of working documents. Internal control is a component of the management of the company's activities, so it is necessary to pay attention to improving the functioning of control. When organizing the internal control system at the enterprise, it is necessary to follow a systematic approach that ensures its maximum efficiency and subsequently determines the rationality of control activities. In the conditions of the market reform of the economy of Ukraine, the regulatory changes quite often database on issues of labor resources and their payroll accounting fees, so you need to constantly monitor them changes and pay attention to their checks. It is important to use only relevant legislative acts and current regulations. Managers and specialists of structural divisions of enterprises sometimes control activities in a scattered, unplanned and unsystematic manner. In order to eliminate these shortcomings, it is necessary to draw up plans for current control at enterprises in order to systematically control economic operations and processes during each month. It is very important for them to provide thematic checks on the implementation of the decisions made and other issues. To increase the effectiveness of control, it is necessary not only to ensure its timeliness, but also the completeness of all operations and processes, as well as to develop internal control standards.

Literature Review The Effect of Organizational Internal Control, Leadership Style and Organizational Commitment on Managerial Performance

The Literature Review article on the Effect of Organizational Internal Control, Leadership Style and Organizational Commitment on Managerial Performance is a scientific article that is useful in building research hypotheses regarding the influence between variables that will be used in further research, within the scope of Human Resource Management. The method of writing this Literature Review article is the library research method, which is sourced from online media such as Google Scholar, Mendeley and other academic online media. The results of this Literature Review article are that: 1) Organizational Internal Control has an effect on Managerial Performance; 2) Leadership Style has an effect on Managerial Performance; and 3) Organizational Commitment has an effect on Managerial Performance. Apart from these 3 exogenous variables that affect managerial performance endogenous variables, there are other factors including motivation, management control system and skills.

INTERNAL CONTROL AS ONE OF THE FUNCTIONS OF ENTERPRISE MANAGEMENT

The article considers the requirements for the organization of control, which allows to significantly increase the level of management of economic objects, special attention is paid to the issues of internal control, as the most important function of the management system, as one of the conditions for the effective functioning of economic entities. It is noted that in modern conditions, internal control is becoming one of the most important elements of effective enterprise management, and the financial result of the organization's activities directly depends on a properly organized management system. The article concluded that the organization's internal control system is an important part of the enterprise management system and business management in general, it enables the organization to prevent large losses and achieve planned results.

Methodological approaches to the organization of internal control of the quality and safety of medical activity in a medical organization

The modern stage of functioning of domestic health care is characterized by the formation of regulatory and legal requirements for the system of internal control of quality and safety of medical activity.One of the tasks of internal control of quality and safety of medical activity is to ensure and assess the compliance of medical care provided by medical workers to the criteria for assessing the quality of medical care, as well as to consider the reasons for non-compliance of medical care provided to these criteria. Requirements to quality criteria, procedures for assessing the quality of medical care, compliance with the established procedure of medical records maintenance and development of measures to eliminate and prevent violations are established by various regulatory documents. At the same time, of great importance for a medical organization is not only the fulfillment of requirements in the field of quality control and safety of medical activity, but also the introduction of an effective system of internal control of quality and safety of medical activity, based on regulatory and legal requirements and giving real results.It determines the necessity of creating in a medical organization the system of collection and analysis of quality data and development of internal documents, establishing the processes of quality control and assessment of medical care, the methodology of selecting medical documentation for control and assessment of the quality of medical care, as well as the requirements to the results of analysis and documenting of decisions made.The article presents the experience of Novosibirsk Research Institute of Traumatology and Orthopedics named after Ya.L. Tsivian on the creation of a system for collecting and analyzing data on the quality of medical care and making management decisions to eliminate and prevent nonconformities, which operates within the framework of the quality management system of medical care of the institute.

Теоретико-ігрові та оптимізаційні моделі і методи підвищення безпеки кіберінфраструктур

Критична інфраструктура взаємозалежних сучасних секторів все більше покладається на кіберсистеми та кіберінфраструктури, які характеризуються зростанням ризиків їх кіберкомпонентів, у тому числі кіберфізичних підсистем. Тому кібербезпека є важливою для захисту критичної інфраструктури. Пошук економічно ефективних шляхів підвищення або підвищення безпеки кіберінфраструктури базується на оптимізаційних моделях і методах стабільності, безпеки та надійності кіберінфраструктури. Ці моделі та методи мають різні сфери застосування та різні напрямки, не обов’язково орієнтовані на стійкість кіберінфраструктури. Зростання ролі інформаційно-комунікаційних технологій вплинуло на концепцію безпеки та характер війни. Багато критичних інфраструктур (аеропорти, лікарні, нафтопроводи) стали потенційно вразливими для організованих кібератак. Сьогодні здійснення головної державної функції оборони і безпеки значною мірою залежить від успішного застосування інформаційно-комунікаційних технологій як сучасних конкурентоспроможних (кінцевих і проміжних) продуктів подвійного призначення, які використовують різні особи з різними цілями. Теорію ігор усе більше застосовують для оцінювання стратегічних взаємодій між нападниками й оборонцями у кіберпросторі. Для дослідження безпеки кіберпростору поєднуються підходи теорії ігор і моделювання. У кіберпросторі арсенал зброї будується шляхом знаходження більшої кількості уразливіших місць у захисті цілі. Вразливість — це слабкість у процедурах безпеки системи, проєкті системи чи його реалізації, а також в організації внутрішнього контролю, якими може скористатися джерело загрози. Динамічний характер вразливостей означає, що вони постійно змінюються з часом. Виявлення вразливості оборонцем знижує ефективність кіберзброї нападника, яка користується даною вразливістю, і підвищує захист цілі. Теорія ігор застосовувалася для вирішення багатьох проблем, включаючи розподіл ресурсів, безпеку мережі, кооперацію осіб. У кіберпросторі часто зустрічається гра розміщення, де нападник і оборонець приймають рішення, куди розподіляти свої відповідні ресурси. Ресурсами оборонця можуть бути інфраструктура безпеки (брандмауери), фінанси, підготовка кадрів. Наприклад, адміністратор мережі може шукати таке розміщення ресурсів, яке мінімізує ризики кібератак (нападів) і водночас витрати захисту від кібератак. Нападник має обмежені ресурси і зазнає ризику бути відстеженим і покараним. Проблему розподілу ресурсів у кіберпросторі можна сформулювати як теоретико-ігрову задачу з урахуванням поняття загального знання і проблеми невизначеної спостережуваності.

Internal control of accounting of fixed assets in accordance with the new standards

Abstract. The purpose. Study of the peculiarities of the organization of the internal control system of fixed assets in order to reduce the risks of ineffective use and theft. Research methods. Analyzed normative acts, explanations of regulatory authorities, judicial practice. Particular attention is paid to the analysis of federal accounting standards governing the accounting of fixed assets, which come into effect from 2022. Results. Changes in regulations governing the procedure for conducting accounting and tax accounting require adjustments and methods of verification by internal controllers. Fixed assets are components of the material and technical base of the enterprise, allow increasing sales, producing quality products and increasing attractiveness in the eyes of investors. The introduction of new accounting standards, as well as the strengthening of administration by the regulatory authorities, require a revision of internal local documents and changes to the internal control methods. The directions of the organization of internal control of fixed assets, practical examples of incorrect reflection in the accounting of assets and the consequences leading to additional taxes are considered. The risks of theft and ineffective use of fixed assets arise from both managers and employees of the enterprise. Properly organized internal control will help identify fraud patterns and reduce the risks of damage to the enterprise. The paper proposes step-by-step algorithms for organizing internal control for the main business operations associated with the use of fixed assets. Namely, the algorithm for checking the accrued depreciation, repair costs, documents confirming the liquidation of fixed assets. Errors made in the formation of the initial cost can lead to a distortion of the cost, the book value of fixed assets and lead to an incorrect calculation of income tax and property tax of organizations.