System of internal control of financial activity of the enterprise

E. Vlasova

doi:10.12737/4618

SYSTEM OF INTERNAL CONTROL OF FINANCIAL ACTIVITY OF THE ENTERPRISE System of internal control of financial activity of the enterprise

АА Аа

Published in Actual directions of scientific researches of the XXI century: theory and practice · Volume 2, Issue 3, p. 1 · Pages 375–378 · Rubric: Economy, management and marketing

DOI: https://doi.org/10.12737/4618

Received: 08.06.2014 Accepted: 08.06.2014 Published: 08.06.2014 Language of publication: RUS

Authors

E. Vlasova

ABSTRACT

Reviewed the system of internal control over the financial activity of the enterprise by the example of the furniture factory "Prestige L".

KEYWORDS

control environment, control procedures, the incompatibility of duties

Text

Структура внутреннего контроля может быть подразделена на три составляющих: контрольная среда - набор характеристик, который определяет служебные взаимоотношения, благоприятные для контроля на предприятии; система бухгалтерского учета предприятия политика и процедуры, касающиеся соответствующей записи хозяйственных операций; процедуры контроля -специальные проверки, выполняемые персоналом предприятия. Эти три составляющие во взаимосвязи обеспчивают предотвращение, выявление и исправление существующих ошибок информации и ее искажения.

1. Spravochnaya sistema «Konsul´tant Plyus».

2. Andreev V.D. Ispol´zovanie ekonomicheskogo analiza v revizionnoy rabote. - M.: Mosk. koop. in-t, 2011.

3. Belukha N.T. Teoriya finansovo-khozyaystvennogo kontrolya. - M.: Finansy i statistika, 2012.

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GOST

Vlasova E. System of internal control of financial activity of the enterprise // Actual directions of scientific researches of the XXI century: theory and practice. 2014. no. 3. pp. 375-378. DOI: https://doi.org/10.12737/4618. (Date of access 24.09.2026).

MLA

E. Vlasova. "System of internal control of financial activity of the enterprise." Actual directions of scientific researches of the XXI century: theory and practice 2.3 (2014): 375-378. DOI: https://doi.org/10.12737/4618.

APA

Vlasova E. (2014). System of internal control of financial activity of the enterprise. Actual directions of scientific researches of the XXI century: theory and practice, 2(3), 375-378. https://doi.org/10.12737/4618

Chicago

E. Vlasova. "System of internal control of financial activity of the enterprise." Actual directions of scientific researches of the XXI century: theory and practice 2, no. 3 (2014): 375-378. https://doi.org/10.12737/4618.

WIKI

{{cite journal | author = Vlasova E. | title = System of internal control of financial activity of the enterprise | journal = Actual directions of scientific researches of the XXI century: theory and practice | year = 2014 | volume = 2 | issue = 3 | pages = 375-378 | doi = 10.12737/4618 }}

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SYSTEM OF INTERNAL CONTROL OF FINANCIAL ACTIVITY OF THE ENTERPRISE System of internal control of financial activity of the enterprise

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