title: ÐÑÐµÐ½ÐºÐ° ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð² Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ð¸ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐ Â«ÐÑÑÐµÐ½Ð°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: Assessment of the internal control system in ensuring the economic security of the enterprise (on the example of JSC "MZ "Arsenal")
Creators: name: ÐÑÐ¾Ð½Ð¸Ñ, ÐÐ´ÑÐ¸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: ÑÐ¸ÑÑÐµÐ¼Ð° Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
Ð¾Ð±Ð¾ÑÐ¾Ð½Ð½Ð¾-Ð¿ÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½ÑÐ¹ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑ
ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·
ÑÐ¸ÑÐºÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¾Ð±Ð¾ÑÐ¾Ð½Ð½Ð¾-Ð¿ÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½Ð¾Ð³Ð¾ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ°
Ð¾ÑÐµÐ½ÐºÐ° ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
internal control system
military-industrial complex
economic security of the organization
financial analysis
risks of enterprises of the military-industrial complex
assessment of the internal control system

description: ÐÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ ÑÐµÐ¼Ñ Ð¾Ð±ÑÑÐ»Ð¾Ð²Ð»ÐµÐ½Ð° Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ÑÑÑÑ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ¸ Ð¸ ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾Ð¹ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ Ð´Ð»Ñ Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ñ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÐ¸ Ð¸ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÐ¸. Ð¦ÐµÐ»Ñ ÑÐ°Ð±Ð¾ÑÑ â Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð¸ Ð¾ÑÐµÐ½Ð¸ÑÑ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ ÐÐÐ Â«ÐÐ Â«ÐÑÑÐµÐ½Ð°Ð»Â», Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð¿Ð¾Ð»ÑÑÐµÐ½Ð½ÑÑ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸, ÑÐ¿Ð¾ÑÐ¾Ð±ÑÑÐ²ÑÑÑÐ¸Ðµ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¸ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÐ¾Ð²Ð½Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÐ¸. ÐÑÐµÐ´Ð¼ÐµÑ ÑÐ°Ð±Ð¾ÑÑ â ÑÐ¸ÑÑÐµÐ¼Ð° Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. ÐÑÐ½Ð¾Ð²Ð½ÑÐ¼Ð¸ Ð·Ð°Ð´Ð°ÑÐ°Ð¼Ð¸ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ðµ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¸ ÑÑÐ½ÐºÑÐ¸Ð¾Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ, Ð¾ÑÐµÐ½ÐºÐ° ÐºÐ»ÑÑÐµÐ²ÑÑ ÑÐ¸ÑÐºÐ¾Ð², Ð¾ÑÐµÐ½ÐºÐ° ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ, Ð° ÑÐ°ÐºÐ¶Ðµ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð´Ð»Ñ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ ÑÑÐ½ÐºÑÐ¸Ð¾Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ. ÐÑÑÐ¾ÑÐ½Ð¸ÐºÐ°Ð¼Ð¸ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ ÑÐ²Ð»ÑÑÑÑÑ Ð¾ÑÐµÑÐµÑÑÐ²ÐµÐ½Ð½ÑÐµ Ð¸ Ð·Ð°ÑÑÐ±ÐµÐ¶Ð½ÑÐµ Ð½Ð°ÑÑÐ½ÑÐµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¸ Ð¿ÑÐ±Ð»Ð¸ÐºÐ°ÑÐ¸Ð¸. ÐÐµÑÐ¾Ð´Ð¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð² Ð´Ð°Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÐµ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ð¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð»Ð¸ÑÐµÑÐ°ÑÑÑÑ Ð¿Ð¾ ÑÐµÐ¼Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ, Ð¼ÐµÑÐ¾Ð´ Ð¾Ð±Ð¾Ð±ÑÐµÐ½Ð¸Ñ, ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ñ, Ð¼ÐµÑÐ¾Ð´Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð°, Ð¾Ð±ÑÐµÐ½Ð°ÑÑÐ½ÑÐµ Ð¼ÐµÑÐ¾Ð´Ð° (Ð´ÐµÐ´ÑÐºÑÐ¸Ñ, Ð¾Ð±Ð¾Ð±ÑÐµÐ½Ð¸Ðµ, ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ðµ). Ð ÑÐ°Ð±Ð¾ÑÐµ Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»Ð°ÑÑ Ð¾ÑÐµÐ½ÐºÐ° ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¸ ÑÐ°ÑÑÐµÑ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÑÐµÐºÑÐ° Ð¿ÑÐ¸ ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÑ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ Ð¿Ð°ÐºÐµÑÐ° MS Office (Excel). Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ 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 Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ, ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ñ ÐºÐ¾ÑÐ¾ÑÑÑ ÑÐ¿Ð¾ÑÐ¾Ð±ÑÑÐ²ÑÐµÑ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÐ¾Ð²Ð½Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÐ¸ Ð¸ Ð¼Ð¸Ð½Ð¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð²Ð¾Ð·Ð´ÐµÐ¹ÑÑÐ²Ð¸Ñ Ð½Ð° Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ ÑÐ¸ÑÐºÐ¾Ð² Ð¸ ÑÐ³ÑÐ¾Ð·.
description: The relevance of the topic is due to the need to develop and implement an effective internal control system at the enterprise to ensure sustainability and economic security. The purpose of the work is to analyze and evaluate the internal control system of JSC MZ Arsenal, based on the results obtained, to develop recommendations that contribute to improving the internal control system and increasing the level of economic security. The subject of the work is the internal control system of the enterprise. The main objectives of the study are to analyze the activities and functioning of the enterprise, assess key risks, evaluate the internal control system, and develop recommendations to improve the efficiency of operation. The sources of information are domestic and foreign scientific research and publications. The research method in this work is a theoretical analysis of the literature on the research topic, the method of generalization, comparison, methods of financial analysis, general scientific methods (deduction, generalization, comparison). The work assessed the economic activity of the enterprise and calculated the economic effect of implementing the proposed recommendations using the MS Office (Excel) package. As a result of the conducted research, recommendations are proposed for improving the internal control system of the enterprise, the implementation of which contributes to increasing the level of economic security and minimizing the impact of risks and threats on the activity.