title: ÐÑÐµÐ½ÐºÐ° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð² Ð¿ÑÐ¾ÑÐµÑÑÐµ Ð²Ð½ÐµÑÐ½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐ Â«Ð¡Ð¸ÑÑÐµÐ¼Ð°-ÐÐ¸Ð·Ð¸Ð½Ð³Â»)
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: Evaluation of the effectiveness of the organizations internal control system in the process of external audit (on the example of Sistema-Leasing JSC)
Creators: name: Ð¨ÑÐ±Ð¸Ð½, Ð®ÑÐ¸Ð¹
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: ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÑ
ÑÐ¸ÑÑÐµÐ¼Ð° Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
Ð²Ð½ÐµÑÐ½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ
ÑÑÑÐµÑÑÐ²ÐµÐ½Ð½Ð¾ÑÑÑ
economic security
internal control system
external audit
materiality

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description: The purpose of the work is to evaluate the internal control system of Sistema-Leasing JSC, as well as to propose measures to improve its efficiency. In the process of completing the final qualification work, the following tasks are solved: 1) the goals and objectives of the internal control system in the system of economic security of the organization are considered; 2) the role of the internal control system in the process of external audit is determined; 3) methods for assessing the effectiveness of the internal control system are considered; 4) the activity, economic security and efficiency of the internal control system of Sistema-Leasing JSC are assessed; 5) measures are being developed to improve the internal control system. Companies use various methods to create a sustainable economic situation, one of these tools is to ensure the security of business processes or, in other words, economic security. An effective internal control system plays an important role in ensuring the economic security of the organization as a whole. Evaluation of the effectiveness of the internal control system is one of the most important in the process of confirming reporting by an external auditor. Therefore, each company needs to devote enough time to setting up and maintaining an internal control system. The sources of information were the regulatory legal acts of the Russian Federation, economic literature, scientific publications and Internet resources. Proposed measures to improve the internal control system and economic justification. The assessment of economic security and the assessment of the effectiveness of the organizations internal control system was carried out using the MS Office (Excel) package.