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 |
Externí odkaz: |