Turishcheva Tatiana Borisovna (Candidate of Economic Sciences, Associate Professor, Associate Professor of the Basic Department of Financial Control, Analysis and Audit of the State Budgetary
Institution of Ukraine.Moscow REA named after G.V. Plekhanov
Associate Professor of the Audit and Corporate Reporting Department,
Financial University under the Government of the Russian Federation
)
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The article deals with topical issues that are related to the assessment of the quality of internal control of an autonomous institution in modern business conditions. Special attention in the research process is given to the indicators and criteria that are used in the assessment procedures. The advantages and disadvantages of the quantitative assessment and the expert approach used to establish the quality of the internal control system are also highlighted. The structure of the author's methodology is proposed, which is based on an integrated approach.
Keywords:internal control, quality, assessment, methodology, indicators, organization, efficiency
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Citation link:
Turishcheva T. B. METHODOLOGY FOR ASSESSING THE QUALITY OF INTERNAL CONTROL OF AN AUTONOMOUS INSTITUTION // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2023. -№05. -С. 148-151 DOI 10.37882/2223-2974.2023.05.31 |
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