title: ÐÑÐµÐ½ÐºÐ° ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐ¡Ð¡Â»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° ÑÐ¿ÐµÑÐ¸Ð°Ð»Ð¸ÑÑÐ°
titleType: Subtitle
title: Evaluation of the internal control system at the enterprise (on the example of LLC "PSS")
Creators: name: ÐÐ²Ð°Ð½ÑÐµÐ²Ð°, Ð£Ð»ÑÑÐ½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2022
Subjects: Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸
ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð´Ð¾ÑÑÐ¾Ð²ÐµÑÐ½Ð¾ÑÑÐ¸ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸
ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð½Ð°Ð´ÐµÐ¶Ð½Ð¾ÑÑÐ¸ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸
Ð¾ÑÐµÐ½ÐºÐ° ÑÐ¸ÑÐºÐ¾Ð²
ÑÐ¸ÑÑÐµÐ¼Ð° Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
Ð¼Ð¾Ð½Ð¸ÑÐ¾ÑÐ¸Ð½Ð³
Ð¾ÑÐµÐ½ÐºÐ° Ð°Ð½ÐºÐµÑÑ
Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ðµ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ°
internal control
efficiency control
control of reporting reliability
control of information reliability
risk assessment
internal control system
monitoring
questionnaire evaluation
implementation of the instrument

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description: The object of the study is LLC "PSS".The purpose of the final qualification work is to study the organization of the internal control system and develop recommendations for its improvement.In the course of the work, the theoretical foundations of internal control were studied, including the analysis of internal control as management functions, historical stages of development, national and international regulation of internal control.In the analytical part, the types of controls are considered: control of the effectiveness of activities, control of the reliability of reporting, control of the reliability of information.Based on the data of LLC "PSS", the characteristics and analysis of financial activities, risk assessment and analysis of the questionnaire of the internal control system based on the principles of COSO with conclusions for each indicator were carried out.As a result of the analysis of the internal control system, recommendations are proposed for improving and improving the work of internal control and a tool is proposed for introducing into the functionality for improving and prostate monitoring according to the derived indicators.