title: ÐÐ½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑÐ° Â«Ð Ð°ÑÑÐµÑ Ð¿Ð¾ Ð¾Ð¿Ð»Ð°ÑÐµ ÑÑÑÐ´Ð°Â» ÐºÐ°Ðº ÑÐ»ÐµÐ¼ÐµÐ½Ñ ÑÐ¸ÑÑÐµÐ¼Ñ 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 Â«ÐÐ½ÑÐµÑÐºÐ¾Ð¼Ð¿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 business process Â«Payment calculationÂ» as an element of the economic security system of the enterprise (based on the example of Intercomp JSC)
Creators: name: ÐÐ°ÑÑÑ, Ð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: Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑ
ÑÐ¸ÑÑÐµÐ¼Ð° Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ
business process
internal control system
internal audit

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description: The purpose of this work is to conduct an internal audit of the Â«payment of wagesÂ» business process at Intercomp JSC. In accordance with the goal, the following tasks were set: - disclosure of the concept, essence and threats to the economic security of the enterprise; - analysis of economic security factors; - disclosure of control over payment of wages as an element of the economic security of the enterprise; - analysis of the characteristics of the activities of Intercomp JSC; - analysis of the external and internal environment of Intercomp JSC; - conducting an internal audit of the wage calculation process at Intercomp JSC; - development of recommendations to minimize risks associated with insufficient control; - assessment of the impact of the proposed measures on the economic security of Intercomp JSC. The object of the study is JSC Intercomp. The subject of the study is the process of calculating wages at Intercomp JSC. The practical significance of the research results lies in the possibility of using internal audit methodology in the practical activities of the organization. The scope of application of the results of the thesis in practical activities in the field of internal audit of business processes in the organization.