PROSPECTS FOR THE DEVELOPMENT OF INTERNAL CONTROL IN THE CONDITIONS OF ITS DIGITALIZATION

Autor: I. S. Egorova, E. A. Karakchieva
Rok vydání: 2020
Předmět:
Zdroj: EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA. 2:8-13
ISSN: 2308-927X
2227-3891
DOI: 10.36871/ek.up.p.r.2020.06.02.002
Popis: The efficiency and effectiveness of the economic entity depends on the organization of internal control. Modern realities require special approaches to improving internal control, which is primarily associated with the digitalization of the economy. The article substantiates the need for internal control, considers the advantages of various ways to automate internal control, as well as the negative aspects and risks associated with the introduction of digitalization.
Databáze: OpenAIRE