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The elements of internal control system for improve the reliability of public company reporting

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Pages: 
110-114
UDC Code: 
35.078:657.37
Rubric: 
Authors: 
Boronina E Candidate of Economic Sciences  (Ella.boronina@gmail.com)

The article describes banking sector organizations and commercial companies’ internal control system organization, its basic specifics. Offers on application of the process approach to identification of risks and management are made by them. The internal control system behind reliability of the financial reporting is considered as a subsystem of an internal control system. Offers on optimization of an internal control system for the purpose of increase in reliability of the public financial and non-financial reporting are formulated.

Files: 
References: 
1. Polozheniya Zakona o borbe s praktikoy korrupcii za rubezhom, napravlennye na borbu s podkupom i kasayushchiesya buhgalterskih knig i otchetnosti (peresmotren 10 noyabrya 1998 g.). URL: https://www.justice.gov/sites/default/files/criminal-fraud/legacy/2012/11/14/fcpa-russia.pdf (data obrashcheniya: 02.12.2016).

2. Upravlenie riskami organizaciy. Integrirovannaya model. Konceptualnye osnovy. URL: http://www.coso.org/documents/COSO_ERM_ExecutiveSummary_Russian.pdf (data obrashcheniya: 15.11.2016).

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5. Pavlova V.V., Sidorenko S.Yu. Sistemnoe predstavlenie mehanizma vnutrennego kontrolya kommercheskogo banka // Sibirskaya finansovaya shkola. 2013. no 6. S. 158-166.

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7. Radionov V.V., Boronina E.S. Sistema vnutrennego kontrolya na osnove modeli COSO // Nauka i obrazovanie v XXI veke: sb. nauch. tr. po materialam Mezhdunar. nauch.-prakt. konf., Tambov, 30 apr. 2013 g. Tambov, 2013. S.111-114.