E3S Web Conf.
Volume 258, 2021Ural Environmental Science Forum “Sustainable Development of Industrial Region” (UESF-2021)
|Number of page(s)||21|
|Section||Natural Resource Management|
|Published online||20 May 2021|
Development of a methodological tool for internal control to increase the efficiency of use of fixed assets
1 Kazan State Agrarian University, 65, Karl Marx str., 420015, Kazan, Russia
2 Saint-Petersburg State Economic University, 21, Sadovaya str., 191023, St. Petersburg, Russia
3 Vyatka State Agrotechnological University, 133, October Avenue, 610017, Kirov, Russia
* Corresponding author: email@example.com
The basis of the material and technical base of the operation of enterprises are fixed assets. Therefore, the effective organization of accounting and internal control of operations with fixed assets is one of the important tasks facing the management of any enterprise. The purpose of the article consists in development of methodical toolkit of internal control for increase in efficiency of use of the fixed assets. For the development of theoretical bases the article develops the conceptual model of internal control of operations with the fixed assets, which is a logically interconnected system including basic elements of internal control such as purpose, objectives, functions, object, subject, tools, sources of information, regulatory framework, evidence collection, execution of audit results and development of recommendations. In order to improve methodological support, the working papers of internal control were developed in the article. The proposed working documents can be used to identify critical areas of accounting with a high level of risk and determine the means of control necessary to conduct control procedures; to assess the organization and functioning of internal control, the effectiveness of employees responsible for the safety of fixed assets; formation of the information base for management decisions; assessment of risks associated with the acquisition and use of fixed assets.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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