Internal Control of Efficiency of Use of Budgetary Funds

Закирова, Алсу; Klychova, Guzaliya; Nurieva, Regina; Nigmetzyanov, Almaz; Zaugarova, Evgenia; Raheem, Ullah

doi:10.1007/978-3-030-57453-6_10

Cited by 13 publications

(7 citation statements)

References 34 publications

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“…It is possible to verify objects in kind by organoleptic method, combining laboratory analysis and inventory. Inventory is a method that checks the availability of stock on a certain date by comparing the actual data with the accounting data [28]. This technique is used in internal control to ensure the safety of resources and information.…”

Section: Methods Of Controlmentioning

confidence: 99%

Development of methodological basics of internal control of stocks at the agricultural enterprise

et al. 2021

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Stocks are one of the key factors that ensure consistency and continuity of reproduction. In this regard, internal control of stocks is an essential element of enterprise management of the enterprise. The aim of the article is to improve the methodological support of internal control of stocks. The article establishes the peculiarities of internal control of availability and safety of stocks in the conditions of development of digital economy. In order to improve control procedures, working documents of internal control of availability and safety of Stocks were developed. In the course of the study, the main stages of internal control over the flow and efficiency of the use of Stocks have been considered. In order to comply with the principles of rationality, priority and consistency in the conduct of internal control, it was proposed to use a working document of internal control «Program for internal control of the movement and efficiency of Stock use». To verify the correctness of the assessment of Stocks during their receipt, procurement, purchase it is proposed to use a working document of internal control «Checking the correctness of the estimate of reserves when they arrive”. This document allows you to identify errors in the evaluation of Stocks, the formation of their actual cost, which affects the cost of production and the final financial result. To increase informativeness and sufficiency of working documents at the analysis of movement of stocks we recommend to use working documents of the internal control containing planned (standard) indicators, similar data of the last periods, indicators on an accrual basis since the beginning of the controlled period. Comparing the controlled indicators with planned values it is possible to estimate their fulfillment and to find out the reasons of discrepancies that can appear as a result of thefts, abuses and violations.

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Section: Methods Of Controlmentioning

confidence: 99%

Development of methodological basics of internal control of stocks at the agricultural enterprise

et al. 2021

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“…Internal control, being an integral part of the management system, provides information necessary for making management decisions aimed at ensuring financial stability and effective functioning of enterprises [18][19][20][21].…”

Section: Methodsmentioning

confidence: 99%

Development of a methodological tool for internal control to increase the efficiency of use of fixed assets

et al. 2021

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The basis of the material and technical base of the operation of enterprises are fixed assets. Therefore, the effective organization of accounting and internal control of operations with fixed assets is one of the important tasks facing the management of any enterprise. The purpose of the article consists in development of methodical toolkit of internal control for increase in efficiency of use of the fixed assets. For the development of theoretical bases the article develops the conceptual model of internal control of operations with the fixed assets, which is a logically interconnected system including basic elements of internal control such as purpose, objectives, functions, object, subject, tools, sources of information, regulatory framework, evidence collection, execution of audit results and development of recommendations. In order to improve methodological support, the working papers of internal control were developed in the article. The proposed working documents can be used to identify critical areas of accounting with a high level of risk and determine the means of control necessary to conduct control procedures; to assess the organization and functioning of internal control, the effectiveness of employees responsible for the safety of fixed assets; formation of the information base for management decisions; assessment of risks associated with the acquisition and use of fixed assets.

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“…At internal control of settlement transactions it is recommended to use a unified methodological technique, which consists in standardization of conducting an audit and implementation of control procedures [18][19][20]. In the most general form the process of internal control includes [21][22][23][24]:…”

Section: Debts Of the Organization To Employees On Remuneration Of Labormentioning

confidence: 99%

Internal control of transactions operation in the sustainable management system of organizations

et al. 2021

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In modern conditions one of the main problems of economic entities is the increase in accounts receivable and payable, which is influenced by objective and subjective factors. In this connection the role of internal control of settlement operations is increasing. The aim of the article is to improve methodological support of internal control of settlement operations for increasing the quality of audit, providing information about the state of settlements with contractors to the management of enterprise for making operational and strategic management decisions. The proposed methodological support is based on stage-by-stage audit of settlement operations including the following main stages: audit planning; implementation of control procedures; execution of audit results. the peculiarity of internal control of settlement operations is determined by a variety of normative and information support of the audit. For the purpose of improvement of control procedures in the course of the study working documents of internal control have been developed. The working document «Verification of the availability of the agreement with a separate counterparty» can be used by the controller to identify errors arising in the preparation of the contract, as well as to determine the completeness and timeliness of the parties to fulfill their obligations, With the proposed in the study working document «Confirmation of the status of settlements with counterparties» can identify cases of fraud and misstatement of data contained in the financial statements. In the course of the study it was proposed to perform a point-rating assessment of debtor reliability based on a system of key indicators in the internal control process. The suggested rating estimation of counterparties will make it possible to carry out their comparative analysis and grouping as well as to identify those counterparties that have a high probability of non-payment of existing debts. The practical significance of the study lies in the possibility of using the developed approaches to determine the information base, to set the purpose and definition of control tasks, to the rational choice of control procedures, to the use of working papers in the process of internal control of settlement operations.

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Internal Control of Efficiency of Use of Budgetary Funds

Cited by 13 publications

References 34 publications

Development of methodological basics of internal control of stocks at the agricultural enterprise

Development of methodological basics of internal control of stocks at the agricultural enterprise

Development of a methodological tool for internal control to increase the efficiency of use of fixed assets

Internal control of transactions operation in the sustainable management system of organizations

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