title: ÐÐ½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑÐ° Â«ÑÐ°ÑÑÐµÑÑ Ñ Ð¿Ð¾Ð´Ð¾ÑÑÑÑÐ½ÑÐ¼Ð¸ Ð»Ð¸ÑÐ°Ð¼Ð¸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: Internal audit of the transactions with accountable persons business process
Creators: name: Ð¡Ð°Ð´Ð¾Ð²Ð½Ð¸ÐºÐ¾Ð²Ð°, ÐÐ°ÑÐ¸ÑÐ°
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: 2022
Subjects: Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑ
ÑÐ¸ÑÑÐµÐ¼Ð° Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
ÐºÐ¾Ð½ÑÑÐ¾Ð»ÑÐ½ÑÐµ Ð¿ÑÐ¾ÑÐµÐ´ÑÑÑ
Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ
business process
internal control system
control procedures
internal audit

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description: Topic of the final qualifying work: "Internal audit of the "transactions with accountable persons" business process". The subject of the work is the business process "transactions with accountable persons". The aim of the work is to develop a methodology for internal audit of the "transactions with accountable persons" business process.To achieve the goals, approaches to the essence and purpose of the business process, methodological approaches to its evaluation and control tools were analyzed. A methodology for internal audit of the business process was developed and tested, and recommendations were given to improve the efficiency of the business process. In the course of this work, general scientific research methods are applied - analysis and synthesis, and special methods - economic, normative analysis.The scientific novelty lies in development of methodological support for internal audit, based on principles of the international foundations of the professional practice of internal audit, aimed at countering threats to economic security. The practical significance of the results of the study lies in the possibility of using the methodology of internal audit in the practical activities of the organization. The field of application of the results in practical activities in the field of internal audit of business processes in the organization.Â