Novikova Kh. K. Development of internal control standards "Detect fraud and error in the management of the enterprise"

Abstract

In modern conditions in the management of the enterprise is faced with many problems caused by both external and internal factors. External factors influence the management personnel is very difficult, and bring order to the macro level - the primary task of management through internal controls. An important place in the management of the enterprise belongs to control feature is its effectiveness. With control of the company developed measures to prevent theft and spoilage of products, improved means of maximum preservation of funds and financial resources, the conditions to prevent deviations from the norms of the legislation. Significant volumes of abuse, the Comptroller and Auditor identified as a result of audits of financial and economic activities of enterprises, - the result of weak internal controls. Control encompasses activities and events before they happened, ie at the stage of intentions to carry out a business transaction. This is the main task of internal control at the company. The article suggests a methodical approach to the development of internal control standards "detect fraud and error in business management," which is in its structuring, the disclosure of terms and the content of the sections of the standard. Systematized objects and monitoring parameters to detect fraud and error, with cash and non-cash.