External and Internal Control: Features of Expertise for Providing Authenticity of Documents

Yumatov, Vasily A.; Kozmenkova, S.V.; Радбиль, Т. Б.; Tsyganov, Victor I.

doi:10.1007/978-3-030-15160-7_42

Developing a methodology of internal control of settlement transactions

Klychova

¹

,

Закирова

²

,

Klychova

³

et al. 2021

IA

2

0

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Subject. This article deals with the issues of internal control of economic entities' settlement operations in the face of increasing receivables and payables. This is influenced by various objective and subjective factors. Objectives. The article aims to improve the methodological support of internal control of settlement operations in order to improve the quality of checking and provide the information received to the company's management for operational and strategic management decisions. Methods. For the study, we used a systems approach, comparison, and the methods of data systemization and generalization. Results. The article presents certain developed working documents of internal control of settlement operations, verification of contracts and confirmation of the state of settlements with counterparties. The article also proposes to rate the reliability of receivables on the basis of a system of key indicators, during the internal control process. Conclusions and Relevance. The peculiarity of internal control of settlement operations is due to the variety of regulatory and information support of verification. The approaches developed can be used to define the information base, set targets and define control objectives, select control procedures rationally, and apply working documents in the internal control of settlement operations. The presented method of rating counterparties can be used to develop a credit policy to reduce the amount of doubtful debt and improve the efficiency of the company.

show abstract

Developing a methodology of internal control of settlement transactions

Klychova

¹

,

Закирова

²

,

Klychova

³

et al. 2021

View full text Add to dashboard Cite

Subject. This article deals with the issues of internal control of economic entities' settlement operations in the face of increasing receivables and payables. This is influenced by various objective and subjective factors. Objectives. The article aims to improve the methodological support of internal control of settlement operations in order to improve the quality of checking and provide the information received to the company's management for operational and strategic management decisions. Methods. For the study, we used a systems approach, comparison, and the methods of data systemization and generalization. Results. The article presents certain developed working documents of internal control of settlement operations, verification of contracts and confirmation of the state of settlements with counterparties. The article also proposes to rate the reliability of receivables on the basis of a system of key indicators, during the internal control process. Conclusions and Relevance. The peculiarity of internal control of settlement operations is due to the variety of regulatory and information support of verification. The approaches developed can be used to define the information base, set targets and define control objectives, select control procedures rationally, and apply working documents in the internal control of settlement operations. The presented method of rating counterparties can be used to develop a credit policy to reduce the amount of doubtful debt and improve the efficiency of the company.

show abstract

Development of internal control in the agricultural production management system

Klychova

¹

,

Закирова

²

,

Valiev

³

et al. 2021

3

0

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The monograph scientifically substantiates and formulates the conceptual provisions of internal control in the management system of agricultural production. Within the framework of the concept, the directions for the development of internal control of assets and liabilities of an agricultural organization are proposed, which consist in improving the methodological tools of internal control. The proposed recommendations will make it possible to systematize and summarize the information collected during the audit in order to provide it to the management of the organization in a timely manner for making effective management decisions. For researchers, practicing accountants of agricultural organizations, managers of various levels, heads of enterprises, teachers, doctoral students, postgraduates and masters, students of centers and advanced training courses.

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External and Internal Control: Features of Expertise for Providing Authenticity of Documents

Cited by 3 publications

References 4 publications

Developing a methodology of internal control of settlement transactions

Developing a methodology of internal control of settlement transactions

Developing a methodology of internal control of settlement transactions

Development of internal control in the agricultural production management system

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