METHODOLOGY FOR EFFICIENCY EVALUATION OF INTERNAL CONTROL SERVICE IN PUBLIC COMPANIES

Autor:	Anna A. Babich
Jazyk:	ruština
Rok vydání:	2022
Předmět:	контроль внутренний контроль эффективность бюджет трансферты субвенции методика нарушения control internal control efficiency budget transfers subvention violation methodology Economics as a science HB71-74
Zdroj:	Вестник Северо-Кавказского федерального университета, Vol 0, Iss 6, Pp 97-100 (2022)
Druh dokumentu:	article
ISSN:	2307-907X
Popis:	The article offers a view on various features related to the evaluation of internal control services in public companies. Based on the interrelation identified between the level of internal control system in public (municipal) companies and the violations detected in the area of inter-budgetary transfers, there is a methodology developed for evaluating the performance of internal control services at companies subject to public financial regulations.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/9ea282b280b6454b91e191a599ff24ed Zobrazit plný text záznamu View record in DOAJ