History of Views on Audit of Commercial Structures Management Quality

Volkova, Maria A.; Solomatina, Elena; Shabutskaya, N. V.; Sabetova, T.V.; Shubina, E. A.

doi:10.1007/978-3-319-45462-7_10

Cited by 7 publications

(7 citation statements)

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“…According to [26], through a personnel audit, it is possible to reveal the objective information, on the basis of which it is then possible to work more effectively with the company's employees. The audit complements the management's knowledge of the quality of their human resources with an external assessment that is objective and independent.…”

Section: Discussionmentioning

confidence: 99%

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Human Resource Management in Sustainable Development

Šukalová

Štofková

2022

Sustainability

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The article deals with human resource management and selected personnel indicators in sustainable development. The main goal of this paper is to analyse and describe human resource management, focused on the audit of workload, the motivation of employees, the competence of staff, their knowledge and experience. The article shows how the selected personnel variables are investigated in selected establishments of a multinational company in Slovakia, as an attractive employer interested in the growth of its employees, thus employer branding. For the research methods, a case study methodology is used. Data collection was carried out through a study of the employees’ performance and through a survey with employees in the company, as well as an interview with the sale advisors and managers. The research aimed to point out a case study of the investigation of the selected personnel indicators in human resources management in a selected company and to examine the perception of the performance of the employees in connection with their financial evaluation and their satisfaction within the selected company and the impact on the employees’ performance. Furthermore, the research aimed to determine whether there was a dependence between the subjectively perceived performance of the employees and the selected aspects using the statistical SPSS program. Further indicators were calculated, such as workload, proportion of wasted time and labour productivity.

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Section: Discussionmentioning

confidence: 99%

“…Although it is a costly and time-consuming process, it has its justification in every company, regardless of its size and structure. It is important to recognize that the money spent on personnel audits is ultimately of great value to the company [26][27][28][29].…”

Section: Introductionmentioning

confidence: 99%

Human Resource Management in Sustainable Development

Šukalová

Štofková

2022

Sustainability

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“…A comprehensive change in the level of financial stability of organizations was selected as the criterion of the express assessment of investment risk for companies of the agrarian sector [2] [3]. We defined the indicators included in the matrix model based on the characteristics of financial sustainability, taking into account three factors (sufficiency of equity and borrowed capital, acceptable level of monetary funds, resource use efficiency [4]), based on the principle of the 'golden economic rule': "Pre-tax profit growth rate > Sales growth rate > Asset growth rate > 100%', as well as the concept of operational analysis "cost -sale -profit".…”

Section: The Suggested Proceduresmentioning

confidence: 99%

Developing and Testing Model for Investment Risk Assessment in Agriculture

Zaporozhtseva¹,

Sabetova²,

Tkacheva³

2018

International Scientific and Practical Conference "AgroSMART - Smart Solutions for Agriculture" (AgroSMART 2018)

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The urgency of the present study is due to the absence of any reliable method for investment risk assessment in agribusiness which impedes attracting and control of investment processes in this sector of economy. The article presents a new approach to modelling investment risk assessment applicable for agricultural companies. Determination of the financial stability level of a company is the core of the matrix model. This is a unique system of indicators that continuously reflect the operation quality and methods. It provides an assessment of the results of decisions made and actions of managers at various levels, the measure of control and management of assets, their sources, expenses and incomes of a company. The suggested procedure may also be of use for the Department of Agrarian Policy and Business in providing scientific and methodological support for ranking agricultural companies to identify the risk of investing in their activities.

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“…Today, there is an urgent need for significant increase in the efficiency of the use of budget funds, the quality and effectiveness of internal financial control and internal financial audit systems [2]. The systems of internal financial control and audit are present in government bodies, but executors incorrectly position the term "internal financial control" as control and supervisory activity within the authority over its subordinate bodies and institutions.…”

Section: Introductionmentioning

confidence: 99%

Improvement of Internal Audit System in the Institutions of the Public Sector in Russia

Kosteva¹,

Kopytina²,

Павлюченко³

et al. 2020

Proceedings of the International Conference on Policies and Economics Measures for Agricultural Development (AgroDevEco 2020)

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The subject of the study is the problem of organizing internal control in budgetary institutions. The article discusses the theoretical issues of the formation of the system for internal financial control carried out by budgetary organizations of our country. The relevance of assessing the effectiveness of internal financial control in budgetary institutions is determined. The main shortcomings and problematic issues on the organization of internal financial control in the public sector are shown. The need to organize internal control in budgetary institutions does not raise any doubts, not only within the framework of the legislative obligations, but also because of the recognition of the need for effective supervision of the spending of budgetary funds. Control is the main independent source of information for identifying the causes of abuses arising in the process of managing public finances and state property, as well as an effective means of influencing decision-making to prevent certain violations. In such circumstances, the importance of internal control in budgetary institutions is constantly growing. With this in mind, the article reports the study of the features, content, and tools of internal control, as an element of preventing violations in the accounting of a budgetary institution. In the process of analysis, the relationship between the effectiveness of accounting systems and the internal control, which is inversely proportional, is examined. Special attention is also paid to the methods of internal control, self-control, control by the subordination level, control by the jurisdiction level, and the procedure for conducting joint control. The transition to the digital economy, the structural changes resulting from this, and the totality of theoretical, methodological, and practical issues related to the development of organizational and procedural support for internal financial audit entities in the public sector organizations are relevant and most interesting for scientific study. Over the past decade, a radical change in the organization of internal financial audits has taken place, associated with the implementation of international norms and standards in the legislation of the Russian Federation. In accordance with the international concept of state internal financial control, a distinction is made between the functions of internal control and internal audit.

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History of Views on Audit of Commercial Structures Management Quality

Cited by 7 publications

References 0 publications

Human Resource Management in Sustainable Development

Human Resource Management in Sustainable Development

Developing and Testing Model for Investment Risk Assessment in Agriculture

Improvement of Internal Audit System in the Institutions of the Public Sector in Russia

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