title: ÐÐ½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¸ Ð°ÑÐ´Ð¸Ñ Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑÐ° Â«Ð Ð°ÑÑÐµÑÑ Ñ Ð¿Ð¾Ð´Ð¾ÑÑÐµÑÐ½ÑÐ¼Ð¸ Ð»Ð¸ÑÐ°Ð¼Ð¸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 and audit of the business process "Settlements with accountable persons"
Creators: name: ÐÐµÑÐ¶Ð¸ÑÑÐº, ÐÐ½Ð½Ð°
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: Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑÑ
ÑÐ°ÑÑÐµÑÑ Ñ Ð¿Ð¾Ð´Ð¾ÑÑÐµÑÐ½ÑÐ¼Ð¸ Ð»Ð¸ÑÐ°Ð¼Ð¸
Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
ÐºÐ¾Ð½ÑÑÐ¾Ð»ÑÐ½ÑÐµ Ð¿ÑÐ¾ÑÐµÐ´ÑÑÑ
Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ
Ð¾ÑÐµÐ½ÐºÐ° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸
business processes
settlements with accountable persons
internal control
control procedures
internal audit
efficiecy assessment

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description: The purpose of this work is to study the accounting of settlements with accountable persons, develop a set of measures for the organization of internal control and audit of the business process "settlements with accountable persons" and evaluate its effectiveness. Tasks of the work: 1. To study the theoretical foundations of the business process "Settlements with accountable persons". 2. To analyze the financial and economic activities of JSC "IGHolding Rus". 3. Describe the business process "Settlements with accountable persons". 4. Develop a set of measures for the organization of internal control and audit of the business process "Settlements with accountable persons" and evaluate its effectiveness in JSC "IGHolding Rus". The object of the thesis is JSC "IGHolding Rus". The subject of the thesis is the organization of economic relations arising during the business process "Settlements with accountable persons". The practical significance of the research results lies in the possibility of using the methodology of internal control and audit in the practical activities of the organization. The scope of the results of the thesis in practical activities in the field of organizing internal control and conducting internal audit of business processes in the organization. Data analysis and processing was carried out using the MS Office package (Excel) and the accounting program 1C: Accounting. The business process map was created using Lucidchart business process modeling software.