title: ÐÐ½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑÐ° Â«Ð Ð°ÑÑÐµÑÑ Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÐ°Ð¼Ð¸Â» (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐÐÐÐÐ 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: Internal audit of efficiency of internal control of business-process "Settlements with debtors" (on the example of "IZOPAN RUS" Ltd)
Creators: name: ÐÑÑÐ¸Ð°ÑÐ¼ÐµÑÐ¾Ð²Ð°, ÐÐ»ÐµÐ½Ð°
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
ÑÐ¸ÑÑÐµÐ¼Ð° Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ
Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑ "Ð Ð°ÑÑÐµÑÑ Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÐ°Ð¼Ð¸"
ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ
internal control
internal control system
internal audit
business process "Settlements with debtors"
efficiency

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description: Subject matter of the research: Internal audit of efficiency of internal control of business-process "Settlements with debtors" (on the example of "IZOPAN RUS" Ltd). The subject of the research is the system of internal control of business process "Settlements with debtors". The purpose of this work is to conduct an internal audit of the effectiveness of the internal control system of the business process "Settlements with debtors". The methods of research include study and analysis of scientific and educational literature, analysis of statistical data revealing the most important assessment indicators of internal control, methods of actual and documentary audit, comparative analysis, etc. As a result of the conducted internal audit, recommendations on improving the internal control system of the business process "Settlements with debtors" in LLC "IZOPAN RUS" were developed to build and maintain the effectiveness of the system. Methodology of internal audit to assess efficiency of internal control system of business process "Settlements with debtors" is proposed and approved. The results obtained can be used by management of IZOPAN RUS LLC to make managerial decisions to improve the business process "Settlements with debtors".