title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° Ð² Ð°ÐºÑÐ¸Ð¾Ð½ÐµÑÐ½Ð¾Ð¼ Ð¾Ð±ÑÐµÑÑÐ²Ðµ Ñ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÐ¼ ÑÑÐ°ÑÑÐ¸ÐµÐ¼ Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Ð 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: Improving the internal audit system in a joint-stock company with state participation on the example of JSC Russian Railways
Creators: name: ÐÑÑÐºÐ¸Ð½, ÐÑÐµÐ²Ð¾Ð»Ð¾Ð´
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: Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½ÑÐ¹ Ð°ÑÐ´Ð¸Ñ
Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ
Ð°ÐºÑÐ¸Ð¾Ð½ÐµÑÐ½Ð¾Ðµ Ð¾Ð±ÑÐµÑÑÐ²Ð¾ Ñ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÐ¼ ÑÑÐ°ÑÑÐ¸ÐµÐ¼
Ð¾Ð±ÑÐµÐºÑÑ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°
ÐÐÐ Ð ÐÐ
ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°
state audit
internal audit
joint-stock company with state participation
objects of internal audit
JSC Russian Railways
improvement of the internal audit system

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description: The purpose of the study is to develop proposals for improving the internal audit system in a joint-stock company with state participation on the example of JSC Russian Railways. Research objectives: â to consider the concept and principles of the internal audit system in a joint-stock company with state participation; â to consider the features of the internal audit system in a joint-stock company with state participation; â to analyze the current state of the internal audit system in a jointâstock company with state participation on the example of JSC "Russian Railways"; - to identify prospects for improving the internal audit system in a joint-stock company with state participation on the example of JSC "Russian Railways"; â to develop directions for improving the internal audit system in a joint-stock company with state participation on the example of JSC Russian Railways; â to offer an assessment of the effectiveness of the implementation of proposals. The relevance of the research topic is due to the fact that it can attract the attention of the public and regulatory authorities to the problems of transparency and governance in companies with state participation, which can become an incentive to improve corporate governance practices in such organizations. The sources of information were data from domestic and foreign scientific research literature and official Internet resources. The research methods used are analysis, statistical data analysis, comparative analysis and information visualization methods. To substantiate the effectiveness, it is proposed to use the methodological apparatus of economic and mathematical modeling, in particular correlation and regression and cluster analyses. The following results were obtained: 1. Determining the directions for improving the internal audit system in a joint-stock company with state participation, for example, Russian Railways, requires taking into account the unique characteristics of such organizations, including the scale of operations, structural complexity and requirements of state regulators. The main directions include the implementation of internal audit standards to improve the quality of audits and increase transparency, the use of modern information technologies to automate processes, regular training events for staff and the integration of the internal audit system with risk management to more effectively identify and manage risks. 2. The introduction of methods of economic and mathematical modeling can significantly improve the effectiveness of the internal audit system. The use of statistical models and forecasting methods makes it possible to evaluate various scenarios and their impact on the company, which contributes to more informed and effective management decisions. The introduction of automated information systems into internal audit and control processes makes it possible to speed up the audit, reduce the likelihood of errors and increase the accuracy of data. It also contributes to a more rapid response to changes and improved risk management. Cluster analysis of the internal audit system of Russian Railways has identified three main clusters characterized by different levels of efficiency: Cluster 0 with the effectiveness of the internal audit system 68, the indicators of factors are at an average level of about 50, which indicates the need for improvements in all aspects; Cluster 1 with efficiency 76, where the indicators are higher due to improved staff qualifications and management support; and Cluster 2 with an efficiency of 83, where the highest indicators for all factors indicate a well-organized and maintained internal audit system that ensures high quality of work and compliance with standards. The results obtained help to identify areas that require improvement and direct efforts to optimize weak links. 3. Regression analysis of the internal audit system of Russian Railways has shown that the most significant factors affecting efficiency include: X2 (the level of automation of audit processes) with a correlation of 0.68, X5 (frequency of inspections) with a correlation of 0.63, and X6 (time spent on inspections) with a correlation of 0.69. During the analysis, variables with the highest p-values were excluded, such as X4 (management support) with a p-value of 0.9809, X7 (compliance with standards) with a p-value of 0.5560, X3 (volume of resources) with a p-value of 0.1341 and X5 (frequency of inspections) with a p-value of 0.1067. The result indicates that in order to increase the effectiveness of the audit, it is necessary to focus on automating processes and optimizing the time of inspections. The study examined the basic concepts and principles of the internal audit system in a joint-stock company with state participation, as well as the features of the internal audit system on the example of JSC Russian Railways. The analysis of the current state of the internal audit system in a joint-stock company with state participation has been carried out, existing problems have been identified and directions for its improvement have been proposed. The work also assessed the effectiveness of the implementation of the proposed measures to improve the internal audit system in a joint-stock company with state participation on the example of JSC Russian Railways.â