2022, Vol. 9, No. 4. - go to content...

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DOI: 10.15862/45ECOR422 (https://doi.org/10.15862/45ECOR422)

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Chernyshov D.P. Monitoring and analysis of the effectiveness of internal control of a commercial organization. Russian journal of resources, conservation and recycling. 2022; 9(4). Available at: https://resources.today/PDF/45ECOR422.pdf (in Russian). DOI: 10.15862/45ECOR422

Monitoring and analysis of the effectiveness of internal control of a commercial organization

Chernyshov Daniil Pavlovich
Financial University under the Government of the Russian Federation, Moscow, Russia
E-mail: chernyshoff.dp@gmail.com

Abstract. The author of this scientific work analyzed the key mechanisms associated with the internal control process used in Russian and foreign practice. Based on the fact that the word «control» is interpreted differently in Russian and foreign practice, the author proposed his own definition of internal control, based on a combination of elements from the existing definitions of the concept under consideration. Internal control in the organization is divided into financial, economic, economic, as a result of which this process acts as a complex phenomenon. The main principles of economic control defined in the regulations were considered. In addition, all the methods used by internal control can be divided into methods of actual control and methods of documentary control. In Russian practice, a broad classification of internal control is carried out by the time of implementation, by completeness of coverage, by frequency, in relation to the audited organization. Among the normatively fixed elements of internal control, the control environment, risk assessment, internal control procedure, information and communication, and assessment of internal control stand out. The author established the relationship between the types of economic control, namely organizational and technical, administrative and financial, and the forms of control, which include thematic verification, revision, audit and accounting verification. The paper considers the key foreign concepts of internal control, which include COSO, COBIT, SAC, SAS/ISA. The author highlighted the similarities and differences between these approaches, during which it was revealed that basically all the concepts of internal control differ from each other in the object of observation.

Keywords: internal control; monitoring; comparative analysis; control mechanisms; economic control; internal control system; audit; thematic audit; economic security

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