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Regular version of the site

Article

Совершенствование методик оценки эффективности системы внутреннего контроля

Аудиторские ведомости. 2017. № 7. С. 93-103.
Савина А. Д., Штефан М. А.

The article provides a comparative analysis of methods of evaluation of  internal control system which are presented in the regulatory legal regulation and in the specialized literature. It is concluded that these methods need to be improved for evaluation of the internal control system (ICS). The author's methodology is based on a qualitative assessment of the elements of ICS. The  author takes into account the importance of each component of the ICS  in the integrated assessment of the effectiveness of the control system.