scholarly journals Assessment of “maturity” of the taxpayer's internal control system for tax monitoring purposes

2021 ◽  
pp. 28-59
Author(s):  
Elena Vladimirovna Berezina ◽  
Anna Sergeevna Balandina ◽  
Ol'ga Svyatoslavovna Belomyttseva
Keyword(s):  
Control System ◽  
Internal Control ◽  
Control Procedure ◽  
Economic Entity ◽  
It Systems ◽  
Internal Control System ◽  
The Subject ◽  
The One ◽  
Definition Of

The internal control system is examined as a variety of internal control of an economic entity on the one hand, and as the foundation for transitioning towards tax monitoring on the other. Such approach allows assessing this structure from the perspective of taxpayers, as well as from the standpoint of implementation of public function of tax control. The object of this article is the process of improving internal control system of tax obligations by the taxpayer in the conditions of digitalization of tax administration. The subject of this article is the theoretical aspects of internal control as an administrative function, as well as comparative analysis of the Russian “internal control” system with the classical COSO model. The scientific novelty consists in comprehensive research of the internal control of tax obligations, determination of its essential characteristics,  and assessment of the consequences of formalization of requirements thereof, which led to the conclusion on transformation of the internal control of the taxpayer from the area of reputational merits of the economic entity and internal administration instruments to the subject of public control by tax authorities in tax monitoring processes. It remains to be seen whether state interference in such delicate sphere of activity of an economic entity as internal control is justified. The goal of this research consists in the analysis of the effective requirements of the Federal Tax Service of Russia from the perspective of possibility of their implementation by the particular taxpayers. The article provides the examples of assessment of certain components of the internal control system based on the criteria set by the Federal Tax Service of Russia. The author formulates the definition of control procedure, carries out classification of the aforementioned criteria; develops the examples of effective design of some controls; as well as presents the examples of assessment of IT systems from in the context of extended requirements of the Federal Tax Service of Russia.

scholarly journals Book-keeping documentation and accounting compliance model of an economic entity

2021 ◽  
Vol 9 (3) ◽  
pp. 6-10
Author(s):  
Svetlana Pankova
Keyword(s):  
Control System ◽  
Internal Control ◽  
Semantic Analysis ◽  
Practical Importance ◽  
Main Element ◽  
Economic Entity ◽  
Internal Control System ◽  
Compliance Requirements ◽  
Compliance Model ◽  
Definition Of

The relevance of the research is due to the strengthening of the role in solving the tasks facing the internal control system of each economic entity, the adoption of the federal accounting standard, updating the requirements for accounting documents, and the development of compliance control systems. Documentation is the main element of the accounting method as a science that help to create an accounting model of an economic entity. Internal control is the method to ensure compliance with legal requirements in the process of enterprises’ operation. The meaning and requirements for accounting documentation remain insufficiently defined both for the object of internal control and for the means of its implementation. The purpose of the study is to determine the role of accounting documentation in the formation of the compliance model of an economic entity and to reveal its importance in the functioning of the internal control system’ elements. Research methods: monographic method, semantic analysis, method of philosophical logic, method of abstract thinking. Results and key conclusions: the author proposed the definition of the accounting compliance model, demonstrated the function of documentation in the formation of models of economic entities; identified and supplemented the areas of risks of failure to achieve the goals of organizations related to accounting documentation; disclosed the role and importance of accounting documents for the organization and functioning of elements of the internal control system. The object of the study is the theoretical provisions of the methodology of accounting and internal control, the subject is accounting documentation. The theoretical and methodological significance lies in the fact that the author introduced the concept of the compliance model of an economic entity for the first time; supplemented the requirements that are prerequisites for the preparation of accounting statements, the violation of which is an area of internal control risk. The results of the research are of practical importance for the creation and organization of the proper operation of the internal control system at enterprises and organizations aimed at compliance with compliance requirements.

scholarly journals INTERNAL CONTROL AS A TOOL OF SUPPORT ECONOMIC SECURITY OF THE ORGANIZATION AT THE MICRO LEVEL

2021 ◽  
pp. 86-94
Author(s):  
O. A. Ageeva ◽  
Yu. D. Matytsyna
Keyword(s):  
Control System ◽  
Internal Control ◽  
Research Methodology ◽  
Economic Security ◽  
General Idea ◽  
Economic Entity ◽  
Internal Control System ◽  
The Subject ◽  
Micro Level

Internal control is an integral part of an organization’s economic security. The purpose of the study is to determine the internal control tools that allow you to ensure and maintain a sufficient level of economic security of the enterprise. The subject is the internal control system, which is used to identify external and internal threats to the economic security of an economic entity at the micro level. The research methodology is based on the collection and generalization of facts related to the subject under study, the formation of a hypothesis about the subject of research – the Internal Control System (ICS) – and the development of a general idea of ways to overcome existing threats. As a result, the authors made a conclusion about the effectiveness of the internal control system in the enterprise in order to ensure its economic security. 

INTERNAL CONTROL AT A MODERN ENTERPRISE

2020 ◽  
Author(s):  
Фатима Дикалитовна Дахаева
Keyword(s):  
Control System ◽  
Significant Role ◽  
Internal Control ◽  
Management System ◽  
Economic Entity ◽  
Modern Enterprise ◽  
Internal Control System

В статье рассматриваются сущность и особенности организации внутреннего контроля на современном предприятии, выделяются ключевые составляющие системы внутреннего контроля предприятия, подчеркивается его значительная роль в системе управления экономического субъекта. The article discusses the essence and peculiarities of the organization of internal control in a modern enterprise, highlights the key components of the company's internal control system, emphasizes its significant role in the management system of an economic entity.

Applying the process approach in setting up the system of internal control in economic entities

2021 ◽  
Vol 20 (12) ◽  
pp. 2313-2323
Author(s):  
Zhanna A. KEVORKOVA ◽  
Natal'ya G. SAPOZHNIKOVA
Keyword(s):  
Control System ◽  
Internal Control ◽  
Business Processes ◽  
Risk Identification ◽  
Process Approach ◽  
Control Practice ◽  
Economic Entity ◽  
Internal Control System ◽  
Theoretical Generalization ◽  
And Control

Subject. The article addresses the organization and implementation of process approach when setting up a system of internal control of an economic entity, which ensures the management of effectiveness of divisions’ activities. Objectives. We aim at investigating the organization of the internal control system of an economic entity, based on its activities, accounting policies, classification of business processes, and risk identification. Methods. The study rests on methods of theoretical generalization, structural grouping, logical analysis, as well as the analysis of scientific and practical literature and accounting and control practice. Results. The analysis of practices revealed a number of problems in the implementation of the process approach in the accounting and control activities of economic entities, in particular, insufficient understanding and unpreparedness of management to implement the process approach, the lack of a system for regulating business processes, the lack of interconnection between the system of control indicators and the created business processes. It is advisable to divide the process of organizing the internal control system into a number of stages, i.e. the definition of activities, typology of business processes, risk identification, testing the internal control system’s quality. Conclusions. The introduction of the process approach in organizing an internal control system involves the systematization of information, depending on the nature of the business process, requiring permanent updating. The emergence of non-standard situations makes it necessary to adjust the boundaries of business processes. The resources of accounting business processes are personnel, software, equipment, and other infrastructure elements.

scholarly journals Pengaruh Integritas dan Moralitas Individu pada Kecurangan Akuntansi dengan Sistem Pengendalian Internal sebagai Variabel Mediasi

2020 ◽  
Vol 30 (9) ◽  
pp. 2296
Author(s):  
I Kadek Yogi Anggara ◽  
Herkulanus Bambang Suprasto
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Accounting Fraud ◽  
Regional Organizations ◽  
Purposive Sampling ◽  
Internal Control System ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of integrity and morality of individuals on accounting fraud with internal control systems as a mediating variable. The population in this study are 37 Regional Organizations in Badung. Determination of the sample using purposive sampling with 74 respondents. The results showed that individual integrity and morality had a negative effect on accounting fraud, integrity and morality of individuals had a positive effect on the internal control system and the internal control system had a negative effect on accounting fraud. Internal control system partially mediates the negative effect of Integrity on accounting fraud. Internal control system does not mediate the negative effect of Individual Morality on Accounting Fraud. The results are expected to be able to provide insight for relevant parties to pay more attention to internal control systems because they can influence mediating integrity against accounting fraud. Keywords: Cheating; Aaccounting Fraud; Regional Organizations.

scholarly journals Selection of indicators of the scientific and methodological apparatus for assessing the effectiveness of the internal control system of the ministry of defense of Ukraine

2019 ◽  
Vol 9 (3) ◽  
Author(s):  
Anatolii Loishyn
Keyword(s):  
Control System ◽  
Internal Control ◽  
Internal Audit ◽  
Armed Forces ◽  
Research Problem ◽  
Scientific Discussion ◽  
Logical Sequence ◽  
Literary Sources ◽  
Internal Control System ◽  
Definition Of

The article summarizes the arguments and counterarguments in the framework of scientific discussion on the choice of indicators of the scientific and methodological apparatus for assessing the effectiveness of the system of internal control of the Ministry of Defense of Ukraine. The main purpose of the study is to study the possibility of choosing the indicators of the scientific and methodological apparatus for assessing the effectiveness of the internal control system. The systematization of literary sources and approaches to solving the problems considered in the article showed that the research problem is partly described and needs to be generalized and revised. The urgency of solving this scientific problem lies in the fact that the system of the Ministry of Defense of Ukraine and the Armed Forces of Ukraine actively implements a risk-oriented system of internal control in accordance with the general reform of the defense department to NATO standards. The research of the choice of indicators of the effectiveness of the internal control system in the article is carried out in the following logical sequence: the definition of the corresponding conceptual apparatus is formulated, namely, the interpretation of the terms: "indicator", the available approaches to the assessment of the effectiveness of the internal control system for the presence of indicators; a choice of indicators was made based on the results of their analysis and comparison, which can be offered to the scientific and methodical apparatus for assessing the effectiveness of the internal control system of the Ministry of Defense of Ukraine. The methodical tools of the research were the methods of analysis, synthesis, comparison, induction; the study period is the years from 1976 to the present. The object of the study is the process of assessing the effectiveness of the system of internal control in the system of the Ministry of Defense of Ukraine, since it is not sufficiently investigated. The study presents the results of empirical analysis of the choice of indicators, which showed the possibility of their inclusion in further research. The study empirically confirms and theoretically proves that these indicators must be taken into account when assessing the effectiveness of the internal control system of the Ministry of Defense of Ukraine. The results of the research can be useful for internal control and internal audit specialists.

Methodological aspects of the organization of internal control over the preparation of financial statements in economic entities

2020 ◽  
pp. 39-56
Author(s):  
Zhanna Arakelovna Kevorkova
Keyword(s):  
Control System ◽  
Financial Reporting ◽  
Internal Control ◽  
Business Processes ◽  
Financial Statements ◽  
Federal Law ◽  
Internal Control System ◽  
Definition Of ◽  
Methodological Aspects

The need to organize internal control, the mandatory nature of which is regulated by the Federal law “on accounting” FZ‑402, can be implemented in various forms. The results of the analysis of practices the largest economic entities in terms of internal control has identified some features of the methodological and organizational implementation of the system of internal control over financial reporting, which can be embedded in the activities of the internal control (audit) of various organizations. The author shows the sequence of organization of the internal control system for the preparation of financial statements, taking into account the definition of critical business processes of economic entities and related elements of financial reporting, which will be the focus of the internal control system.

DEVELOPMENT OF INTERNAL CONTROL SYSTEM OF STATE SUBSIDIES FOR AGRICULTURE ORGANIZATIONS

2015 ◽  
Vol 10 (3) ◽  
pp. 18-24 ◽  
Author(s):  
Нуриева ◽  
Regina Nurieva
Keyword(s):  
Control System ◽  
Internal Control ◽  
Internal Controls ◽  
Government Subsidies ◽  
Internal Control System ◽  
Control Procedures ◽  
The Subject ◽  
Agricultural Organizations ◽  
State Subsidies

The article discusses the technique of internal control of government subsidies and peculiarities of its organization in the agricultural organizations. The subject and directions of prior internal controls were determined and recommendations were given according to the list, content and sequence of control procedures in this area.

Features of the Regulation of Information Exchange Risks in the Internal Control System

Auditor ◽  
2020 ◽  
Vol 6 (10) ◽  
pp. 33-37
Author(s):  
V. Zemskov
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Information Exchange ◽  
Management Decisions ◽  
Economic Entity ◽  
Management Function ◽  
Internal Control System

The article deals with the problems of analysis and risk assessment of information exchange in the internal control system. It is concluded that further improvement of the internal control infrastructure contributes to the management function of an economic entity, provides timely collection, synthesis and analysis of primary and summary information for making timely management decisions.

scholarly journals PENGARUH ANALISIS FIXED SAMPLE SIZED SAMPLING, STOP OR GO SAMPLING, DAN DISCOVERY SAMPLING TERHADAP TINGKAT EFEKTIVITAS SISTEM PENGENDALIAN INTERN ATAS AKTIVITAS PEMBUATAN AKTA FIDUSIA DAN WAARMERKING PADA KANTOR NOTARIS DEWI MEUTIA KOTA PROBOLINGGO

2018 ◽  
Vol 11 (2) ◽  
pp. 38-45
Author(s):  
Mutimmah Rustianawati ◽  
Febri Yanti Dwita
Keyword(s):  
Control System ◽  
Internal Control ◽  
Testing Procedure ◽  
Analysis Techniques ◽  
Fixed Sample ◽  
Analysis Technique ◽  
Internal Control System ◽  
The Subject ◽  
Quantitative Descriptive ◽  
Discovery Sampling

This research aims to determine the level of effectiveness the company's internal control system if measured by using the analysis of Fixed Sample Sized Sampling, Stop Or Go Sampling, and Discovery Sampling. The subject of this research is Kantor Notaris of DewiMeutiaCiptaNingrum, S.H., M.H., M.Kn which used as research sample. This research data is obtained from direct observation of the transaction evidence that has been selected by using purposive sampling with certain criteria. The analysis technique used is quantitative descriptive technique. The steps of data analysis techniques used in this study is to calculate the effectiveness level of internal control system using Fixed Sample Sized Sampling, calculate the effectiveness of internal control system using Stop Or Go Sampling, and calculate the effectiveness level of internal control system using the Discovery Sampling testing procedure. The result of data processing shows that Internal Control System of DewiMeutiaProbolinggo Notary Office is considered effective.

Sign in / Sign up

Export Citation Format

Share Document