title: ÐÐ½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð·Ð°ÐºÑÐ¿Ð¾ÑÐ½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð² Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ð¸ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«Ð¡ÑÑÐ³ÑÑÐ½ÐµÑÑÐµÐ³Ð°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: Internal control of procurement activities in ensuring the economic security of an enterprise (on the example of Surgutneftegaz PJSC)
Creators: name: Ð¤ÑÐ¾Ð»Ð¾Ð²ÑÐºÐ¸Ð¹, ÐÐ¸ÐºÐ¸ÑÐ°
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: 2023
Subjects: ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÑ
Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
Ð·Ð°ÐºÑÐ¿Ð¾ÑÐ½Ð°Ñ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ
ÐºÐ¾Ð½ÑÑÐ¾Ð»ÑÐ½Ð°Ñ ÑÑÐµÐ´Ð°
ÐºÐ¾Ð½ÑÑÐ¾Ð»ÑÐ½ÑÐµ Ð¿ÑÐ¾ÑÐµÐ´ÑÑÑ
Ð¾ÑÐµÐ½ÐºÐ° ÑÐ¸ÑÐºÐ¾Ð²
economic security
internal control
procurement activities
control environment
control activities
risk assessment

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description: The purpose of the graduate qualification work is to develop a proposal of recommendations for its improvement, aimed at ensuring the economic security of the enterprise, based on an assessment of the internal control system of the enterprises procurement activities. Tasks of the graduate qualification work: 1. consider the theoretical aspects of ensuring the economic security of an enterprise in the procurement process, including the risks of economic security in the field of procurement. 2. analyze existing methods for assessing the effectiveness of the organizations internal control system. 3. draw up an organizational and economic description and conduct a financial analysis of the enterprise under study. 4. describe the procurement process of the enterprise under study and analyze the internal control system of this business process. 5. evaluate the effectiveness of the internal control system for the procurement activities of the enterprise under study and develop recommendations for improving internal control in the field of procurement. The subject of the study is the system of internal control of the procurement process. The object is the enterprise Surgutneftegaz PJSC. In the process of writing the work, such research methods as traditional analysis of scientific literature, systemic and logical analysis, synthesis, financial analysis, comparison, method of expert assessments, survey, questioning were used. The results of the evaluation of the system of internal control of the procurement activities of the enterprise under study are obtained and recommendations for its improvement are proposed. The evaluation of the economic efficiency of the proposed recommendations was carried out using the MS Office package (Excel).