Контроль и ревизия. Понятие системы внутреннего контроля (самое важное)

Lecture notes, cheat sheets
Free library / Directory / Lecture notes, cheat sheets

Контроль и ревизия. Понятие системы внутреннего контроля (самое важное)

Lecture notes, cheat sheets

Table of contents (expand)

22. THE CONCEPT OF THE INTERNAL CONTROL SYSTEM

In general internal control system is a set of measures taken by the management of the organization to prevent and identify negative events.

In accordance with the Regulation of the Central Bank of the Russian Federation "On the organization of internal control in credit institutions and banking groups" dated December 16.12.03, 242 No. XNUMX-P, internal control is an activity carried out by a credit institution (its management bodies, divisions and employees) and aimed at achieving :

1) efficiency and effectiveness of financial and economic activities when performing banking operations and other transactions, the effectiveness of asset and liability management, including ensuring the safety of assets, banking risk management, which means: identifying, measuring and determining an acceptable level of banking risks, typical opportunities for incurring inherent in banking loss and (or) deterioration of liquidity by the credit institution due to the occurrence of adverse events related to internal and (or) external factors of the credit institution's activity;

▪ constant monitoring of banking risks;

▪ taking measures to maintain a level of banking risks that does not threaten the financial stability of the credit institution and the interests of its creditors and depositors;

2) reliability, completeness, objectivity and timeliness of the preparation and provision of financial, accounting, statistical and other reports (for external and internal users), as well as information security (protection of the interests (goals) of a credit institution in the information sphere, which is a combination of information, information infrastructure, entities that collect, form, disseminate and use information, as well as systems for regulating the relations that arise in this case);

3) compliance with regulatory legal acts, standards of self-regulatory organizations (for professional participants in the securities market), constituent and internal documents of a credit institution;

4) exclusion of the involvement of a credit institution and the participation of its employees in the implementation of illegal activities, including the legalization (laundering) of proceeds from crime and the financing of terrorism, as well as the timely submission of information to state authorities and the Central Bank of the Russian Federation.

Distinctive feature of internal control from external is the belonging of the controlling subject to the controlled system. A typical example is the audit department of an organization, which is its own structural unit, and, therefore, reports to the management of the organization. The internal control system almost always bypasses the evaluation of the actions of top management and the owners of the organization and is aimed more at controlling the actions of employees of a lower rank. This is one of the main problems of internal financial control; It is no coincidence that one of the signs of the effectiveness of the organization of the internal control system is the assessment of the level of subordination of controlling entities.

<< Back: Forensic accounting expertise

>> Forward: Risk Based Internal Control Model

We recommend interesting articles Section Lecture notes, cheat sheets:

▪ Methods of teaching psychology. Lecture notes

▪ Enterprise planning. Crib

▪ Informatics. Lecture notes

See other articles Section Lecture notes, cheat sheets.

Read and write useful comments on this article.

<< Back

Latest news of science and technology, new electronics:

The existence of an entropy rule for quantum entanglement has been proven 09.05.2024

Quantum mechanics continues to amaze us with its mysterious phenomena and unexpected discoveries. Recently, Bartosz Regula from the RIKEN Center for Quantum Computing and Ludovico Lamy from the University of Amsterdam presented a new discovery that concerns quantum entanglement and its relation to entropy. Quantum entanglement plays an important role in modern quantum information science and technology. However, the complexity of its structure makes understanding and managing it challenging. Regulus and Lamy's discovery shows that quantum entanglement follows an entropy rule similar to that for classical systems. This discovery opens new perspectives in the field of quantum information science and technology, deepening our understanding of quantum entanglement and its connection to thermodynamics. The results of the study indicate the possibility of reversibility of entanglement transformations, which could greatly simplify their use in various quantum technologies. Opening a new rule ... >>

Mini air conditioner Sony Reon Pocket 5 09.05.2024

Summer is a time for relaxation and travel, but often the heat can turn this time into an unbearable torment. Meet a new product from Sony - the Reon Pocket 5 mini-air conditioner, which promises to make summer more comfortable for its users. Sony has introduced a unique device - the Reon Pocket 5 mini-conditioner, which provides body cooling on hot days. With it, users can enjoy coolness anytime, anywhere by simply wearing it around their neck. This mini air conditioner is equipped with automatic adjustment of operating modes, as well as temperature and humidity sensors. Thanks to innovative technologies, Reon Pocket 5 adjusts its operation depending on the user's activity and environmental conditions. Users can easily adjust the temperature using a dedicated mobile app connected via Bluetooth. Additionally, specially designed T-shirts and shorts are available for convenience, to which a mini air conditioner can be attached. The device can oh ... >>

Energy from space for Starship 08.05.2024

Producing solar energy in space is becoming more feasible with the advent of new technologies and the development of space programs. The head of the startup Virtus Solis shared his vision of using SpaceX's Starship to create orbital power plants capable of powering the Earth. Startup Virtus Solis has unveiled an ambitious project to create orbital power plants using SpaceX's Starship. This idea could significantly change the field of solar energy production, making it more accessible and cheaper. The core of the startup's plan is to reduce the cost of launching satellites into space using Starship. This technological breakthrough is expected to make solar energy production in space more competitive with traditional energy sources. Virtual Solis plans to build large photovoltaic panels in orbit, using Starship to deliver the necessary equipment. However, one of the key challenges ... >>

Random news from the Archive

Apple mac mini 23.08.2010

Steve Jobs' company does more than just the iPhone and iPad. So, Apple recently updated the Mac mini model. The computer received an even more compact (195,6x195,6x35,6 mm) all-aluminum case, inside which the power supply is now hidden.

The Mini finally has an HDMI port and an SD/SDHC card reader. The hardware has also been upgraded: the PC is equipped with an Intel Core 2 Duo 2,4 GHz processor and an NVIDIA GeForce 320M graphics card. The base $700 configuration comes with 2 GB of memory and a 320 GB HDD.

Other interesting news:

▪ turtle diver

▪ Smart TV boom expected

▪ space grasshopper

▪ Electronic innovations in service in Iraq

▪ Beware the bridge

News feed of science and technology, new electronics

Interesting materials of the Free Technical Library:

▪ site section Power supply. Article selection

▪ article Help with bleeding. Occupational Safety and Health

▪ article How did the concept of Uncle Sam come about? Detailed answer

▪ article rangefinder. Children's Science Lab

▪ article Repair of the S1-94 oscilloscope. Encyclopedia of radio electronics and electrical engineering

▪ article Quasi-sensor power switches. Encyclopedia of radio electronics and electrical engineering

Leave your comment on this article:

All languages of this page

Home page | Library | Articles | Website map | Site Reviews