title: Ð Ð°Ð·Ð²Ð¸ÑÐ¸Ðµ ÑÑÐµÑÐ½Ð¾-Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ¾Ð¹ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° Ð² ÐºÐ¾ÑÐ¿Ð¾ÑÐ°ÑÐ¸ÑÑ Ñ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÐ¼ ÑÑÐ°ÑÑÐ¸ÐµÐ¼
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 the accounting and analytical system of internal audit in corporations with state participation
Creators: name: ÐÐ°Ð½ÑÐ»Ð¾Ð², ÐÑÑÑÐ¼
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 Ð°ÑÐ´Ð¸Ñ
ÑÑÐµÑÐ½Ð¾-Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ°Ñ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ñ
ÑÑÐµÑ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ²
ÑÑÐµÐ½Ð°ÑÐ½ÑÐ¹ Ð¿Ð¾Ð´Ñ Ð¾Ð´
Ð°Ð½Ð°Ð»Ð¸Ð· ÑÑÐ²ÑÑÐ²Ð¸ÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸
Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ° Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°
internal audit
accounting and analytical information
fixed asset accounting
scenario approach
sensitivity analysis
internal audit methodology

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description: The purpose of this study is to develop the methodology of internal audit of the main business processes of state corporations using the example of PJSC Rosseti. The target is PJSC Rosseti. The subject of the study is accounting and analytical support for the internal audit system at PJSC Rosseti. The objectives of this study are: - disclose the essence of the organization of the internal audit system and show its organizational model; - describe the theoretical side of the process approach in building the internal audit system; - disclose the existing requirements of accounting and reporting standards and their impact on the methodological framework of internal audit; - disclose the topic of accounting and analytical information as support for internal audit; - analyze accounting and analytical support for the internal audit system at PJSC Rosseti; - describe the methodology of internal audit of the main business processes in the activity of PJSC Rosseti; - substantiate problem areas of the accounting and analytical system of internal audit of PJSC Rosseti; - develop proposals to improve the organization of the accounting and analytical system of internal audit; - develop the methodology of internal audit of the main business processes at PJSC Rosseti. The theoretical basis of the study was the current Russian accounting standards (RAS), international financial reporting standards (IFRS), international and domestic auditing standards, as well as the works of domestic and foreign authors. The scientific innovation of the research is the development of unique proposals on improving accounting and analytical support for the internal audit system at PJSC Rosseti, as well as the development of the methodology for internal audit of the target under review. The scenario approach was proposed when testing the impairment of property, plant and equipment by the internal audit department. This method will make it possible to more accurately determine the recoverable amount of fixed assets and to keep accounts of fixed assets more correctly. In addition, a methodology for internal audit of accounts receivable using operational accounts receivable was proposed, and a document management schedule was proposed. The use of day-to-day accounting in internal audit will make it possible to more effectively track the repayment of accounts receivable. It was also proposed to introduce sensitivity analysis into the internal audit methodology at the stage of planning audit procedures. The use of sensitivity analysis will make it possible to effectively allocate the limited resources of the internal audit department and allocate them to the most significant areas of acc ounting. The first chapter of this work presents the theoretical foundations of the organization of the accounting and analytical system of internal audit and its place in corporations with state participation. The internal audit system and its organizational model were considered. We considered the process approach to building an internal audit system. The requirements of accounting and reporting standards and their impact on the methodological framework of internal audit were analyzed. Accounting and analytical information was also considered as support for internal audit at PJSC Rosseti. The second chapter of this work analyzed the accounting and analytical support of the internal audit system at PJSC Rosseti, calculated the profitability and liquidity indicators and assessed the financial position of the target. The methodology for internal audit of the main business processes in the operations of PJSC Rosseti was also described. The third chapter provided recommendations on the development of the accounting and analytical system of internal audit in corporations with state participation using the example of PJSC Rosseti. We substantiated the problem areas at PJSC Rosseti, namely the definition of impairment of fixed assets and the procedure for controlling overdue accounts receivable. Proposals were developed to improve the accounting and analytical support for internal audit, namely the use of a scenario approach when testing for impairment of fixed assets and the use of a document management schedule for operational accounting of accounts receivable. It was proposed to develop the internal audit methodology for the main business processes by implementing sensitivity analysis when planning audit procedures in order to minimize the use of resources. Data analysis and processing were performed using MS Office (Excel). The results of this study may be used in corporations with state participation in the development of the internal audit methodology. The conclusions can be said that the use of the scenario approach in determining the impairment of fixed assets is an effective way to determine the recoverable amount, and the introduction of operational accounting for accounts receivable will make it possible to more effectively manage settlements with customers.