title: ÐÐ½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑÐ° Â«Ð£Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐ¼Ð¸ ÑÑÐµÐ´ÑÑÐ²Ð°Ð¼Ð¸Â» Ð² Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ð¸ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÐ¸ Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ Ð¿ÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ
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 audit of the business process Â«Ðanagement of fixed assetsÂ» in ensuring economic security using the example of an industrial enterprise
Creators: name: ÐÐµÑÑÐ¾Ð²Ð°, ÐÐ°ÑÐ¸Ñ
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: 2024
Subjects: Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑ
ÑÐ¸ÑÑÐµÐ¼Ð° Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ 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
business process
internal control system
control procedures
internal audit

description: ÐÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ»ÐµÐ¼ÐµÐ½ÑÑ Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑÐ° Â«Ð£Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐ¼Ð¸ ÑÑÐµÐ´ÑÑÐ²Ð°Ð¼Ð¸Â» Ð¿Ð¾Ð´Ð¿ÑÐ¾ÑÐµÑÑÑ Â«ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð·Ð´Ð°Ð½Ð¸ÐµÐ¼ Ð¸ ÑÐ¾Ð¾ÑÑÐ¶ÐµÐ½Ð¸ÐµÐ¼Â» Ð¸ Â«ÑÐ´Ð°ÑÐ° Ð¿Ð¾Ð¼ÐµÑÐµÐ½Ð¸Ð¹ Ð² Ð°ÑÐµÐ½Ð´ÑÂ». Ð¦ÐµÐ»Ñ Ð½Ð°ÑÑÐ¾ÑÑÐµÐ¹ ÑÐ°Ð±Ð¾ÑÑ â Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð½Ð¾Ð¹ Ð°Ð²ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑÐ° Â«Ð£Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐ¼Ð¸ ÑÑÐµÐ´ÑÑÐ²Ð°Ð¼Ð¸Â» Ð¿ÑÐ¾Ð²ÐµÑÑÐ¸ Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ Ð¿Ð¾Ð´Ð¿ÑÐ¾ÑÐµÑÑÐ¾Ð² Â«ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð·Ð´Ð°Ð½Ð¸ÐµÐ¼ Ð¸ ÑÐ¾Ð¾ÑÑÐ¶ÐµÐ½Ð¸ÐµÐ¼Â» Ð¸ Â«ÑÐ´Ð°ÑÐ° Ð¿Ð¾Ð¼ÐµÑÐµÐ½Ð¸Ð¹ Ð² Ð°ÑÐµÐ½Ð´ÑÂ» Ð¸ ÑÑÐ¾ÑÐ¼ÑÐ»Ð¸ÑÐ¾Ð²Ð°ÑÑ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸, Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð½ÑÐµ Ð½Ð° Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ðµ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÐ¸ ÐÐ Â«ÐÐ°Ð³Ð½Ð¸ÑÐ½Ð¾Ðµ Ð¿Ð¾Ð»ÐµÂ» ÐÐ»Ñ Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ ÑÐµÐ»ÐµÐ¹ Ð±ÑÐ»Ð¸ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ñ Ð¿Ð¾Ð´ÑÐ¾Ð´Ñ Ðº ÑÑÑÐ½Ð¾ÑÑÐ¸ Ð¸ Ð½Ð°Ð·Ð½Ð°ÑÐµÐ½Ð¸Ñ Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑÐ°, Ð¼ÐµÑÐ¾Ð´Ð¸ÑÐµÑÐºÐ¸Ðµ Ð¿Ð¾Ð´ÑÐ¾Ð´Ñ Ðº ÐµÐ³Ð¾ Ð¾ÑÐµÐ½Ð¸Ð²Ð°Ð½Ð¸Ñ Ð¸ ÑÑÐµÐ´ÑÑÐ²Ð° ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð° Ð¸ Ð°Ð¿ÑÐ¾Ð±Ð¸ÑÐ¾Ð²Ð°Ð½Ð° Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ° Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑÐ° Â«Ð£Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐ¼Ð¸ ÑÑÐµÐ´ÑÑÐ²Ð°Ð¼Ð¸Â», Ð° ÑÐ°ÐºÐ¶Ðµ Ð´Ð°Ð½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑÐ°. Ð ÑÐ¾Ð´Ðµ Ð½Ð°ÑÑÐ¾ÑÑÐµÐ¹ ÑÐ°Ð±Ð¾ÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ñ Ð¾Ð±ÑÐµÐ½Ð°ÑÑÐ½ÑÐµ Ð¼ÐµÑÐ¾Ð´Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ-Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ ÑÐ¸Ð½ÑÐµÐ·, Ð° ÑÐ°ÐºÐ¶Ðµ ÑÐ¿ÐµÑÐ¸Ð°Ð»ÑÐ½ÑÐµ Ð¼ÐµÑÐ¾Ð´Ñ ÑÐ°ÐºÐ¸Ðµ ÐºÐ°Ðº ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ð¹, Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·. Ð¤Ð¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ½Ð¾Ð³Ð¾ Ð¿ÑÐ¸Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Microsoft Excel. ÐÑÑÐ¾ÑÐ½Ð¸ÐºÐ¸ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸: Ð¾ÑÐµÑÐµÑÑÐ²ÐµÐ½Ð½ÑÐµ Ð¸ Ð·Ð°ÑÑÐ±ÐµÐ¶Ð½ÑÐµ Ð¿ÑÐ±Ð»Ð¸ÐºÐ°ÑÐ¸Ð¸, Ð´Ð°Ð½Ð½ÑÐµ Ð¾ Ð¿ÑÐ¾ÑÐµÑÑÐ°Ñ Ð¸ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ°Ñ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐÐ Â«ÐÐ°Ð³Ð½Ð¸ÑÐ½Ð¾Ðµ Ð¿Ð¾Ð»ÐµÂ», Ð²ÐºÐ»ÑÑÐ°Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ. ÐÐ°ÑÑÐ½Ð°Ñ Ð½Ð¾Ð²Ð¸Ð·Ð½Ð° ÑÐ¾ÑÑÐ¾Ð¸Ñ Ð² ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ð¸ Ð¼ÐµÑÐ¾Ð´Ð¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°, Ð±Ð°Ð·Ð¸ÑÑÑÑÑ Ð½Ð° Ð¿ÑÐ¸Ð½ÑÐ¸Ð¿Ð°Ñ Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÑ Ð¾ÑÐ½Ð¾Ð² Ð¿ÑÐ¾ÑÐµÑÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½Ð¾Ð¹ Ð¿ÑÐ°ÐºÑÐ¸ÐºÐ¸ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°, Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð½Ð° Ð¿ÑÐ¾ÑÐ¸Ð²Ð¾Ð´ÐµÐ¹ÑÑÐ²Ð¸Ðµ ÑÐ³ÑÐ¾Ð·Ð°Ð¼ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÐ¸. ÐÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ°Ñ Ð·Ð½Ð°ÑÐ¸Ð¼Ð¾ÑÑÑ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¾ÑÑÐ¾Ð¸Ñ Ð² Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½Ð¾ÑÑÐ¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° Ð² Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸.Â 
description: The subject of the study is the elements of the business process Â«Ðanagement of fixed assetsÂ», the sub-processes Â«building and structure managementÂ» and Â«leasing premisesÂ». The purpose of this work is to conduct an internal audit of the subprocesses Â«building and structure managementÂ» and Â«leasing premisesÂ» on the basis of the authorâs developed internal audit methodology of the business process Â«Fixed Asset ManagementÂ» and to formulate recommendations aimed at ensuring the economic security of Magnitnoe Pole JSC. To achieve the goals, approaches to the essence and purpose of the business process, methodological approaches to its assessment and control means were analyzed. A methodology for internal audit of the business process Â«Fixed Asset ManagementÂ» was developed and tested, and recommendations were given to improve the efficiency of the business process. In the course of this work, general scientific research methods - analysis and synthesis, as well as special methods such as economic and regulatory analysis were used. Financial analysis was carried out using the standard Microsoft Excel application. Sources of information: domestic and foreign publications, data on the processes and results of the activities of JSC Â«Magnitnoe PoleÂ», including financial statements. The scientific novelty lies in the development of methodological support for internal audit, based on the principles of the international foundations of professional practice of internal audit, aimed at countering threats to economic security. The practical significance of the research results lies in the possibility of using internal audit methodology in the practical activities of the organization.