title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¸ Ð°ÑÐ´Ð¸ÑÐ° Ð² ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ð¸ Ð½ÐµÑÑÐµÐ³Ð°Ð·Ð¾Ð²Ð¾Ð¹ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸ÐµÐ¹ Ð² ÑÑÐ»Ð¾Ð²Ð¸ÑÑ ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ð¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ ÐÐ Â«Ð Ð¾ÑÐ½ÐµÑÑÑÂ»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Improving internal control and audit in the managementÂ of oil and gas company in the context of digitalization (using the example pf PSJK ROSNEFT)
Creators: name: ÐÐ»Ð¸ÐµÐ², ÐÑÐ¼ÑÐ°Ð½
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: Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
Ð°ÑÐ´Ð¸Ñ
ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ñ
Ð½ÐµÑÑÑÐ½Ð°Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ñ
internal control
audit
digitalization
oil company

description: Ð¦ÐµÐ»Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ â ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ¾Ð² ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¸ Ð°ÑÐ´Ð¸ÑÐ° ÐÑÐ±Ð»Ð¸ÑÐ½Ð¾Ð³Ð¾ Ð°ÐºÑÐ¸Ð¾Ð½ÐµÑÐ½Ð¾Ð³Ð¾ Ð¾Ð±ÑÐµÑÑÐ²Ð° ÐÐµÑÑÑÐ½Ð°Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ñ Â«Ð Ð¾ÑÐ½ÐµÑÑÑÂ» Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÐµÐµ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾ â ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð²ÑÐ¿Ð¾Ð»Ð½ÑÐ»Ð¾ÑÑ Ð½Ð° Ð±Ð°Ð·Ðµ ÐÐÐ ÐÐ Â«Ð Ð¾ÑÐ½ÐµÑÑÑÂ». ÐÑÐµÐ´Ð¼ÐµÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ â ÑÐ¸ÑÑÐµÐ¼Ð° Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¸ Ð°ÑÐ´Ð¸ÑÐ° ÐÐÐ ÐÐ Â«Ð Ð¾ÑÐ½ÐµÑÑÑÂ» ÐÐµÑÐ¾Ð´Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: ÑÐ¸Ð½ÑÐµÐ·,Â  Ð°Ð½Ð°Ð»Ð¸Ð· Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ¾Ð², ÐºÐ¾Ð½ÑÐµÐ½Ñ Ð°Ð½Ð°Ð»Ð¸Ð·, ÑÑÐ°ÑÐ¸ÑÑÐ¸ÑÐµÑÐºÐ¸Ð¹ Ð°Ð½Ð°Ð»Ð¸Ð·, Ð¼ÐµÑÐ¾Ð´ Ð½Ð°Ð±Ð»ÑÐ´ÐµÐ½Ð¸Ñ. ÐÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: - Ð¾ÑÑÑÐµÑÑÐ²Ð»ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð¸ÑÑÐ¾ÑÐ½Ð¸ÐºÐ¾Ð² Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ, Ð²ÑÑÐ²Ð»ÐµÐ½Ñ ÑÐ°Ð·Ð»Ð¸ÑÐ¸Ñ Ð¼ÐµÐ¶Ð´Ñ ÑÐ¸ÑÑÐµÐ¼Ð°Ð¼Ð¸ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¸ Ð°ÑÐ´Ð¸ÑÐ°, ÑÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð° Ð°Ð²ÑÐ¾ÑÑÐºÐ°Ñ ÐºÐ¾Ð½ÑÐµÐ¿ÑÐ¸Ñ ÑÐ°Ð·Ð³ÑÐ°Ð½Ð¸ÑÐµÐ½Ð¸Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»ÑÐ½Ð¾Ð³Ð¾ Ð¸ Ð°ÑÐ´Ð¸ÑÐ° Ð¿Ð¾ ÑÑÐ½ÐºÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½Ð¾ â Ð»Ð¾Ð³Ð¸ÑÐµÑÐºÐ¾Ð¼Ñ Ð¿ÑÐ¸Ð½ÑÐ¸Ð¿Ñ; - Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾ â ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐÐÐ ÐÐ Â«Ð Ð¾ÑÐ½ÐµÑÑÑÂ», Ð²ÑÑÐ²Ð»ÐµÐ½Ñ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ð½ÑÐµ Ð·Ð¾Ð½Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸; - ÑÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ñ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¸ Ð°ÑÐ´Ð¸ÑÐ° ÐÐÐ ÐÐ Â«Ð Ð¾ÑÐ½ÐµÑÑÑÂ», Ð¾ÑÐµÐ½ÐµÐ½Ð° ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð´Ð°Ð½Ð½ÑÑ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹. ÐÐ±Ð»Ð°ÑÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ ÑÐ°Ð±Ð¾ÑÑ Ð¼Ð¾Ð³ÑÑ Ð±ÑÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ñ Ð² Ð¿ÑÐ°ÐºÑÐ¸ÐºÐµ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¸ Ð°ÑÐ´Ð¸ÑÐ° ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²ÑÑÑÐ¸Ñ ÑÑÑÑÐºÑÑÑÐ½ÑÑ Ð¿Ð¾Ð´ÑÐ°Ð·Ð´ÐµÐ»ÐµÐ½Ð¸Ð¹ Ð½ÐµÑÑÐµÐ³Ð°Ð·Ð¾Ð²ÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹. ÐÐ°ÑÑÐ½Ð¾Ð¹ Ð½Ð¾Ð²Ð¸Ð·Ð½Ð¾Ð¹ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ Ð°Ð½Ð°Ð»Ð¸Ð· Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½Ð¾ÑÑÐµÐ¹ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¸Â  Ð±Ð»Ð¾ÐºÑÐµÐ¹Ð½ Ð² Ð¿ÑÐ°ÐºÑÐ¸ÐºÐµ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¸ Ð°ÑÐ´Ð¸ÑÐ° ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸. Ð ÑÐ°Ð±Ð¾ÑÐµ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð»Ð¸ÑÑ Microsoft office (Word, Excel), 1c. ÐÑÐ²Ð¾Ð´Ñ: Ð¿Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð½ÑÐµ Ð² Ð½Ð°ÑÐ°Ð»Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð·Ð°Ð´Ð°ÑÐ¸ ÑÐ°Ð±Ð¾ÑÑ ÑÐµÑÐµÐ½Ñ Ð² Ð¿Ð¾Ð»Ð½Ð¾Ð¼ Ð¾Ð±ÑÐµÐ¼Ðµ, Ð¼Ð°Ð³Ð¸ÑÑÐµÑÑÐºÐ¾Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¾Ð±Ð»Ð°Ð´Ð°ÐµÑ ÑÐ»ÐµÐ¼ÐµÐ½ÑÐ°Ð¼Ð¸ Ð½Ð°ÑÑÐ½Ð¾Ð¹ Ð½Ð¾Ð²Ð¸Ð·Ð½Ñ Ð¸ Ð¸Ð¼ÐµÐµÑ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÑÑ Ð·Ð½Ð°ÑÐ¸Ð¼Ð¾ÑÑÑ Ð´Ð»Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¹ ÑÐµÐ°Ð»ÑÐ½Ð¾Ð³Ð¾ ÑÐµÐºÑÐ¾ÑÐ° ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐ¸.
description: The purpose of the study is to develop tools for improving the internal control and audit system of the Public Joint Stock Company Oil Company Rosneft based on an analysis of its financial and economic activities. The study was carried out based on PJSC NK Rosneft. The subject of the study is the internal control and audit system of PJSC NK Rosneft Research methods: synthesis, document analysis, content analysis, statistical analysis, observation method. Main results of the study: - an analysis of theoretical sources of research was carried out, differences between internal control and audit systems were identified, the authorâs concept of distinguishing internal control and audit according to a functional and logical principle was formed. - an analysis of the financial and economic activities of PJSC NK Rosneft was carried out, problem areas of the companyâs financial activities were identified. - measures have been formed to improve the internal control and audit system of PJSC NK Rosneft, and the economic efficiency of these measures has been assessed. Scope of final qualification work: the results of the work can be applied in the practice of internal control and audit of the relevant structural divisions of oil and gas companies. The scientific novelty of the study is the analysis of the possibilities of using blockchain technology in the practice of the companyâs internal control and audit system. We used Microsoft office (Word, Excel), 1c. Conclusions: the work tasks set at the beginning of the study have been solved in full, the masters research has elements of scientific novelty and has practical significance for enterprises in the real sector of the economy.