Choosing an internal control model for agrarian organizations to ensure economic security

Safonova, Margarita F.

doi:10.24891/ia.26.3.293

Cited by 4 publications

(2 citation statements)

References 5 publications

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“…Несомненно, с учетом отраслевого аспекта ряд авторов раскрывают методические основы постановки системы внутреннего контроля в аграрных формированиях, но без детализации процедур контроля [6]. Углубляясь в методику проверки, необходимо отметить, что важным аспектом в процессе внутреннего контроля учета давальческих операций является проверка расчетов с контрагентами [15], но при этом обоснованно обращать большее внимание на оценку проводимой системы расчетов по подрядным договорам, детализированно изучая в них обязательные реквизиты.…”

Section: обсуждение результатовunclassified

“…Ряд авторов предлагают выстраивать систему внутреннего контроля по бизнес-процессам, возложив оперативную функцию контроля непосредственно на владельцев этих процессов [4], при этом распределяя полномочия и функции между субъектами контроля [5]. Российские исследователи пошли дальше, рассматривая систему внутреннего контроля как результат скоординированных действий всех структурных подразделений [6], гарант соблюдения экономической безопасности хозяйствующего субъекта, выделяя ключевые индикаторы контроля [7]. Безусловно, все вышеперечисленные исследования представляют интерес и при построении системы внутреннего контроля учитывают передовые методики и международные стандарты, но в предложенных методических подходах недостаточно уделено внимания выявлению различного рода рисков, связанных с организацией бухгалтерского и налогового учета.…”

Section: Introductionunclassified

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Accounting and control of toll processing operations: economic efficiency and tax risks

Safonova¹,

Felde²

2023

Vektor nauki Tol'yattin. gos. univ., Ser. Ekon. upr.

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Transformational processes in the global and Russian economy serve as a reason for business entities to search for new ways of producing goods allowing the most efficient use of available resources. Toll processing (in international practice – tolling operations) allows expanding the sphere of business of agricultural formations and, thus, increasing their effectiveness. The complexity of accounting and taxation of operations for toll processing increases the probability of occurrence of tax, accounting, and legal risks, which justifies the necessity to develop a methodology for internal control of these operations. The authors analyzed the results of the financial and economic activities of agricultural formations and made a conclusion about the economic expediency of toll processing operations, both for an organization-conversion material supplier and for a tolling party. The authors carried out the theoretical research and determined the features of accounting for a processor organization, as opposed to a supplier organization. In the process of testing the accounts, typical violations were identified, which are related to the correctness of accounting of tolling business processes, the formation of prime cost, and the taxable base for income tax, which causes tax risks. The authors developed a methodology for internal control of the “Toll processing” business process and the procedure for its reflection in business accounting and fiscal accounting. The following aspects formed the basis of the developed methodological toolkit for internal control of tolling operations: information support; control procedures; a step-by-step approach based on a preliminary risk analysis.

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Section: обсуждение результатовunclassified

Section: Introductionunclassified

Accounting and control of toll processing operations: economic efficiency and tax risks

Safonova¹,

Felde²

2023

Vektor nauki Tol'yattin. gos. univ., Ser. Ekon. upr.

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The concept of System-Adaptive Approach (SAA) as a new approach to ensuring business continuity

KUCHERENKO,

SERIKOV

2023

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Subject. This article deals with the issues of the current concept of internal control at enterprises and organizations. Objectives. The article aims to derive a qualitatively new paradigm that meets the current challenges that companies have to deal with, by revealing the evolution of internal control models, as well as taking into account the accumulated world experience of risk orientation, and also determine the role assigned to such a structure as internal audit, based on the author-developed concept of the system-adaptive approach (SAA). Methods. For the study, we used case-study and chronological analyses, historical approach, scientific abstraction, comparison, and generalization. Results. The article identifies a qualitatively new nature of modern threats faced by companies, and presents a paradigm of the author-developed system-adaptive approach, which can help adapt to risks and carry out effective re-engineering of business processes. Conclusions and Relevance. The concept of the system-adaptive approach, as a new approach as opposed to the risk-oriented one, is designed to adapt the activities of organizations to the challenges that they have to involuntarily accept through correctly placed accents. The results summarized in the article can be successfully implemented in the theory and practice of internal control, used in the construction of an integrated risk management system, be a reliable basis for improving the approaches practiced in internal audit, and also serve as a solid foundation for further scientific research.

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

KALININA

2023

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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.

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Choosing an internal control model for agrarian organizations to ensure economic security

Cited by 4 publications

References 5 publications

Accounting and control of toll processing operations: economic efficiency and tax risks

Accounting and control of toll processing operations: economic efficiency and tax risks

The concept of System-Adaptive Approach (SAA) as a new approach to ensuring business continuity

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

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