Assessment of efficiency of the internal control system of a commercial organization

UDC 657.6

Authors

Batulina A. O.,
Master student of the Department of Accounting and Finance, Chelyabinsk State University, Chelyabinsk
Kudryavtseva I. Yu.,
PhD in Economics, Associate Professor, Department of Accounting and Finance, Chelyabinsk State University, Chelyabinsk

Abstract

The article is devoted to assessing the reliability of the internal control system of a commercial organization used by an audit organization dur-ing the course of a task. Issues of organizing a general model of internal control are considered, in comparison with which commercial organizations can evaluate their own control system. We also carried out the analysis proposed by experts in the field of internal control system, methods for evaluating the quality control system of the work of commercial organizations.
Based on the analysis of assessment methods, we have developed a system of indicators for evaluating the internal control system, which will allow us to timely identify shortcomings in the organization’s work, evaluate and reduce the risks of information distortion.

Keywords

internal control, audit quality control, professional standards, audit organization monitoring, assessment methods, effective control system, auditor, internal control service.