title: ÐÑÐµÐ½ÐºÐ° ÑÐ¸ÑÐºÐ¾Ð² ÑÑÑÐµÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¸ÑÐºÐ°Ð¶ÐµÐ½Ð¸Ñ Ð² ÑÐ²ÑÐ·Ð¸ Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½ÑÑ ÑÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¹ Ð² Ñ Ð¾Ð´Ðµ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÑÑÐ½Ð¾Ð¹ ÑÐµÑÐ¼Ð¸Ð½Ð°Ð»Â»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Assessment of the risks of material mistortion in connection with the use of information technologies during internal audit (on the example of myasnoy terminal LLC)
Creators: name: ÐÐµÐ´Ð²ÐµÐ´ÐµÐ²Ð°, ÐÐ¸Ð´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: 2023
Subjects: Ð¾ÑÐµÐ½ÐºÐ° ÑÐ¸ÑÐºÐ¾Ð²
ÑÑÑÐµÑÑÐ²ÐµÐ½Ð½ÑÐµ Ð¸ÑÐºÐ°Ð¶ÐµÐ½Ð¸Ñ
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·
Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ðµ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹
risk assessment
material mistortions
financial analysis
implementation of measures

description: Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ½Ð¸Ð¶ÐµÐ½Ð¸Ñ ÑÐ¸ÑÐºÐ¾Ð² ÑÑÑÐµÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¸ÑÐºÐ°Ð¶ÐµÐ½Ð¸Ñ Ð² ÑÐ²ÑÐ·Ð¸ Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½ÑÑ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¹ ÐÑÐ»Ð¸ ÑÐµÑÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: - Ð¸Ð·ÑÑÐ¸ÑÑ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾-Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÐ½ÑÑ Ð±Ð°Ð·Ñ Ð¿Ð¾ Ð¾ÑÐµÐ½ÐºÐµ ÑÐ¸ÑÐºÐ¾Ð² ÑÑÑÐµÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¸ÑÐºÐ°Ð¶ÐµÐ½Ð¸Ñ; Â­ - Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ ÐÐÐ Â«ÐÑÑÐ½Ð¾Ð¹ ÑÐµÑÐ¼Ð¸Ð½Ð°Ð»Â» Ð¿Ð¾ÑÑÐµÐ´ÑÑÐ²Ð¾Ð¼ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ¾Ð² Ð¸ Ð¼ÐµÑÐ¾Ð´Ð¾Ð² ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð°; Â­ - Ð¿ÑÐ¾Ð²ÐµÑÑÐ¸ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸ÑÐºÐ¾Ð² ÑÑÑÐµÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¸ÑÐºÐ°Ð¶ÐµÐ½Ð¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ ÐÐÐ Â«ÐÑÑÐ½Ð¾Ð¹ ÑÐµÑÐ¼Ð¸Ð½Ð°Ð»Â»; Â­ - ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ, Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð½ÑÐµ Ð½Ð° ÑÐ½Ð¸Ð¶ÐµÐ½Ð¸Ðµ ÑÐ¸ÑÐºÐ¾Ð² ÑÑÑÐµÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¸ÑÐºÐ°Ð¶ÐµÐ½Ð¸Ñ Ð² ÑÐ²ÑÐ·Ð¸ Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½ÑÑ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¹. ÐÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ ÑÐµÐ¼Ñ Ð¾Ð±ÑÑÐ»Ð¾Ð²Ð»ÐµÐ½Ð° ÑÐ¾ÑÑÐ¾Ð¼ Ð·Ð°Ð²Ð¸ÑÐ¸Ð¼Ð¾ÑÑÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹ Ð¾Ñ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½ÑÑ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¹. ÐÑÑÐ¾ÑÐ½Ð¸ÐºÐ°Ð¼Ð¸ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ Ð²ÑÑÑÑÐ¿Ð¸Ð»Ð¸ Ð´Ð°Ð½Ð½ÑÐµ Ð·Ð°ÑÑÐ±ÐµÐ¶Ð½Ð¾Ð¹ Ð¸ Ð¾ÑÐµÑÐµÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð½Ð°ÑÑÐ½Ð¾-Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°ÑÐµÐ»ÑÑÐºÐ¾Ð¹ Ð»Ð¸ÑÐµÑÐ°ÑÑÑÑ, Ð¾ÑÐ¸ÑÐ¸Ð°Ð»ÑÐ½ÑÑ ÐÐ½ÑÐµÑÐ½ÐµÑ-ÑÐµÑÑÑÑÐ¾Ð² Ð¸ Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ñ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ¾Ð² ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ñ. ÐÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¾ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ðµ ÐµÐ´Ð¸Ð½Ð¾Ð³Ð¾ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ð½Ð¾Ð³Ð¾ Ð¿ÑÐ¾Ð´ÑÐºÑÐ° Ð´Ð»Ñ Ð¼Ð¸Ð½Ð¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÐ¸ÑÐºÐ¾Ð² ÑÑÑÐµÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¸ÑÐºÐ°Ð¶ÐµÐ½Ð¸Ñ Ð² ÑÐ²ÑÐ·Ð¸ Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½ÑÑ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¹.
description: The purpose of the work is to analyze and form recommendations for reducing the risks of material misstatement in connection with the use of information technology. The following tasks were solved: Â­ - study the regulatory framework for assessing the risks of material misstatement; Â­ - analyze the financial statements of Meat Terminal LLC using tools and methods of financial analysis; Â­ - to analyze the risks of material misstatement of the financial statements of Myasnoy Terminal LLC; Â­ - develop measures aimed at reducing the risks of material misstatement in connection with the use of information technology. The relevance of the topic is due to the growing dependence of organizations on information technology. The sources of information were data from foreign and domestic research literature, official Internet resources and internal documents of the institution. It is proposed to introduce a single software product to minimize the risks of material misstatement in connection with the use of information technology.