title: Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð² ÑÑÑÐµÑÑÐ²ÐµÐ½Ð½ÑÑ Ð¿ÑÐ¾ÑÐµÑÑÐ°Ñ Ð½ÐµÐºÑÐµÐ´Ð¸ÑÐ½Ð¾Ð¹ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸
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: Development of an internal control system in significant processes of a non-credit financial organization
Creators: name: ÐÐ¼Ð°ÐµÐ²Ð°, ÐÐºÑÐ°Ð½Ð°
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
ÑÐ¸ÑÐº-Ð¾ÑÐ¸ÐµÐ½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð½ÑÐ¹
ÑÐ¸ÑÐº-Ð¼ÐµÐ½ÐµÐ´Ð¶Ð¼ÐµÐ½Ñ
internal control
risk-oriented
risk management

description: Ð¦ÐµÐ»ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ Ð¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ð¹ Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ð¹ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð² Ð½ÐµÐºÑÐµÐ´Ð¸ÑÐ½Ð¾Ð¹ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸. ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð²ÑÐ¿Ð¾Ð»Ð½ÑÐ»Ð¾ÑÑ Ð½Ð° Ð±Ð°Ð·Ðµ Ð¼ÐµÑÐ¾Ð´Ð¸ÑÐµÑÐºÐ¸Ñ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ¾Ð² COSO Ð¸ Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ñ-Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½ÑÑ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ¾Ð² ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸. ÐÑÐµÐ´Ð¼ÐµÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: Ð´ÐµÐ¹ÑÑÐ²ÑÑÑÐ°Ñ ÑÐ¸ÑÑÐµÐ¼Ð° Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸. ÐÐµÑÐ¾Ð´Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: Ð¸Ð½Ð´ÑÐºÑÐ¸Ñ, Ð´ÐµÐ´ÑÐºÑÐ¸Ñ, Ð°Ð½Ð°Ð»Ð¸Ð·, ÑÐ¸Ð½ÑÐµÐ·, Ð³ÑÐ°ÑÐ¸ÑÐµÑÐºÐ¸Ð¹, ÐºÐ»Ð°ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ Ð¸ Ð³ÑÑÐ¿Ð¿Ð¸ÑÐ¾Ð²ÐºÐ° ÐÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: â Ð¾ÑÐµÐ½ÐºÐ° Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð´Ð»Ñ Ð¼Ð°ÐºÑÐ¸Ð¼Ð°Ð»ÑÐ½Ð¾Ð³Ð¾ Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ Ð±Ð¸Ð·Ð½ÐµÑ-ÑÐµÐ»Ð¸ Ð² ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸; â Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ Ð·Ð¾Ð½ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð² ÑÐ¸ÑÑÐµÐ¼Ðµ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð² Ð¸ÑÑÐ»ÐµÐ´ÑÐµÐ¼Ð¾Ð¹ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸; â Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¸Ðµ ÑÑÐ¾Ð²Ð½Ñ Ð·ÑÐµÐ»Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¿Ð¾Ð½ÐµÐ½ÑÐ¾Ð² ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¸ÑÑÐ»ÐµÐ´ÑÐµÐ¼Ð¾Ð¹ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸; â Ð¿Ð¾ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ°Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°ÑÑ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸; â ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð² Ð²Ð¸Ð´Ðµ Â«Ð´Ð¾ÑÐ¾Ð¶Ð½Ð¾Ð¹ ÐºÐ°ÑÑÑÂ». ÐÐ±Ð»Ð°ÑÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² ÐÐÐ  Ð² Ð¿Ð¾Ð´Ð´ÐµÑÐ¶ÐºÑ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ¸ Ð¼ÐµÐ½ÐµÐ´Ð¶Ð¼ÐµÐ½ÑÐ¾Ð¼ Ð½ÐµÐºÑÐµÐ´Ð¸ÑÐ½ÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ. ÐÐ°ÑÑÐ½Ð¾Ð¹ Ð½Ð¾Ð²Ð¸Ð·Ð½Ð¾Ð¹ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ¸ÑÑÐµÐ¼Ð°ÑÐ¸Ð·Ð°ÑÐ¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð² Ð½ÐµÐºÑÐµÐ´Ð¸ÑÐ½ÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð¿ÑÐ°ÐºÑÐ¸ÐºÐ¸ ÑÐ¸ÑÑÐµÐ¼Ñ COSO. ÐÑÐ²Ð¾Ð´Ñ. ÐÐ°Ð´Ð°ÑÐ¸ ÐÐÐ  ÑÐµÑÐµÐ½Ñ, ÑÐµÐ»Ñ Ð´Ð¾ÑÑÐ¸Ð³Ð½ÑÑÐ°, Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð° Ð¾Ð±Ð»Ð°ÑÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð². ÐÐ¾Ð»ÑÑÐµÐ½Ð½ÑÐµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð¾Ð±Ð»Ð°Ð´Ð°ÑÑ Ð¿ÑÐ¸Ð·Ð½Ð°ÐºÐ°Ð¼Ð¸ Ð½Ð°ÑÑÐ½Ð¾Ð¹ Ð½Ð¾Ð²Ð¸Ð·Ð½Ñ. ÐÐ±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ñ Ð¿ÐµÑÑÐ¿ÐµÐºÑÐ¸Ð²Ñ Ð¸ Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð´Ð°Ð»ÑÐ½ÐµÐ¹ÑÐµÐ³Ð¾ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ.
description: The aim of the study is to substantiate theoretical principles and develop proposals for improving the internal control system in a non-credit financial organization. The purpose of the study is to substantiate theoretical principles and develop proposals for improving the internal control system in a non-credit financial organization. The study was carried out on the basis of COSO methodological documents and internal regulatory documents of the Company. Research subject: the current internal control system of the Company. Research methods: induction, deduction, analysis, synthesis, graphic, classification and grouping. The main results of the study: â assessment of the direction for improving the internal control system to maximize the achievement of the companyâs business goals; â identifying areas of development in the internal control system in the company under study; â determining the level of maturity of the components of the internal control system of the company under study; â based on the results of the study, formulate recommendations for improving the companyâs internal control system. Application field: in support of the development by the management of non- credit financial organizations of improving the internal control system. The scientific novelty of the study is the systematization of the internal control system in non-credit financial organizations based on the practice of the COSO system. Conclusions. The tasks of the thesis are solved, the goal is achieved, and the scope of application of the results is determined. The results obtained show signs of scientific novelty. The directions of further research are defined.