Method of implementation of independent risk evaluation and internal control

R. A. Musaeva; R. U. Tikhonova; L. M. Yevstigneeva; L. R. Nigmatzyanova; A. A. Derbeneva

doi:10.1051/e3sconf/201912404026

All issues

Volume 124 (2019)

E3S Web Conf., 124 (2019) 04026

References

Open Access

Issue		E3S Web Conf. Volume 124, 2019 International Scientific and Technical Conference Smart Energy Systems 2019 (SES-2019)


Article Number		04026
Number of page(s)		4
Section		Economics and Energy Management
DOI		https://doi.org/10.1051/e3sconf/201912404026
Published online		25 October 2019

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[1] Federal Law of “On Accounting” 402-FZ, (2013) [Google Scholar]

[2] Order of the Ministry of Finance of Russia dated “On Amendments to the Methodological Recommendations for the Implementation of Internal Financial Audit” 1668, (2018) [Google Scholar]

[3] Internal control. Code of General Provisions. (Committee of Sponsoring Organizations of the Treadway Commission (COSO). Internal control Integrated Framework), (1992) [Google Scholar]

[4] Code of Ethics and “Professional Internal Audit Standards” of the Institute of Internal Auditors (IIA), (2001) [Google Scholar]

[5] The Committee of the sponsorship organizations of the Tradeway Commission (COSO) “Energy Risk Management. Integrated Model “, (2004) [Google Scholar]

[6] The concept of organization risk management (Enterprise Risk Management Framework). Committee of Sponsorship Organizations of the Tradeway Commission (COSO) (2004) [Google Scholar]

[7] V.V. Rudko-Silivanov, K.V. Lapina, E.A. Kryuchkova, Conceptual foundations and practice of organization of the internal control system MONEY AND CREDIT, 2, (2011) [Google Scholar]

[8] R.A. Musaeva, A.D. Mitrofanov, “Organization of internal control and risk management. Basic approaches, methods and procedures, Financial Economics / All-Russian Scientific Analytical Journal. 9 (2), Moscow, 2018 [Google Scholar]

[9] R.A. Musaeva, A.D. Mitrofanov, “Organization of internal control and risk management.Methodical tools and basic requirements for the planning system ”, Financial Economics / All-Russian Scientific Analytical Journal. 2 (4), Moscow, 2019. [Google Scholar]

[10] Practical conference “Difficult issues of accounting and tax legislation / New requirements for the system of internal control of accounting and financial reporting in accordance with 402 FL [Google Scholar]