DOI: 10.36871/ek.up.p.r.2020.09.01.016
UDC 657
Authors
NGUYEN THI HA MY,
Postgraduate Student of Department of Accounting,
Analysis and Audit, Financial University under
the Government of Russia,
Moscow, Russia
Abstract
With the rapid development and widespread use of technology, business processes are being transformed. One of the consequences of the implementation of technologies into the business is the partial transition to remote work, which made it necessary to reflect the corresponding changes in the internal control system (IC). The article is devoted to the analysis of the main shortcomings identified during the transition to the remote mode, in response to which measures are proposed to adapt the IC to the conditions of remote work. The following areas for improvement of the internal control system are identified: communication and comtrol during remote work, fraud and leakage of confidential information, failure of information systems. In response to the identified areas successful practical examples are analyzed and potential measures are proposed in the context of the elements identified in the COSO conceptual framework and methodological documents of the Ministry of Finance of the Russian Federation: control environment, risk assessment, internal control procedures, information and communication, internal control assessment.
Keywords
internal control system, internal control, remote work, control environment, information systems.
