Russian Federation
Russian Federation
Russian Federation
The article examines current trends in the development of the concept of methodology of internal control of the commercial organization. The aim of the study was to determine the potential of using an integrated approach of modeling and standardization in the development of internal control systems in organizations and their adaptation in relation to the technical-organizational and industry features of the organization. The article develops the basic theoretical and conceptual position within the author's approach to the internal control system as the object modeling at the enterprise level, features and components which are caused by the given assumptions, factors (organizational structure, industry and architectonics of enterprise, scale of operation etc.). It is determined that the sectoral and technological factors affecting the modeling of internal control systems can form a stable set associated parameters and proposed the concept of "parametric simulation of the system of internal control." Recommendations on the classification of models of systems of internal control. The proposed approach and recommendations serve the development process of internal control of the enterprise and can be the basis for the development of a universal organizational and methodological development tools of the internal control system based on the principle of the "point settings" and focused on the branch structure of the enterprise.
internal control, modeling, international internal control standards, COSO, internal control system, industry architectonics enterprises, model of internal control
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