IMPROVEMENT OF METHODOLOGICAL SUPPORT OF INTERNAL CONTROL OF THE ENTERPRISE MANAGEMENT SYSTEM
IMPROVEMENT OF METHODOLOGICAL SUPPORT OF INTERNAL CONTROL OF THE ENTERPRISE MANAGEMENT SYSTEM
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完善企业管理体系内部控制的方法论支撑
DOI：
10.12737/2073-0462-2023-150-159
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发表时间：
2023
期刊：
影响因子：
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通讯作者：
N. Nigmatullina
中科院分区：
文献类型：
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作者：
G. Klychova;Alsu R. Zakirova;A. Dyatlova;A. Valiev;N. Nigmatullina
在现代条件下，发展经济实体管理体系的内部控制问题尤为重要。在内部控制过程中，管理活动根据其是否符合包含社会和经济系统有效运作的主要规定的标准进行评估。为了提高规划阶段控制程序的有效性，内部控制工作文件《管理体系内部控制程序》通过明确要执行的控制程序，合理分配控制者之间的职责。工作文件研究中提出的“经济实体组织结构有效性评估测试”，可以明确经济实体的组织结构及其与战略发展目标的契合度，评估组织机构管理的有效性，建立管理层与部门之间的互动机制。为了记录人事管理体系的控制结果，即人员潜力评估的结果，建议使用内部控制工作文件《人员构成分析》。在此文件的基础上，检查人员在评估人员的质量构成后，可以确定现有人员结构的优缺点，并提出改进人事管理系统中人事政策的建议。在组织生产管理体系内部控制时，重要的是确定控制范围、控制措施的具体工具、信息的使用者和控制措施的结果。对此，建议在核查过程中使用《生产管理体系内部控制》文件。拟议的内部控制工作文件可以使控制程序的结果系统化，并为经济实体的管理层做出管理决策提供信息。
In modern conditions, the issues of developing internal control of the management system of an economic entity are of particular relevance. In the process of internal control, management activity is evaluated in terms of its compliance with standards containing the main provisions for the effective functioning of social and economic systems. Proposed to improve the effectiveness of control procedures at the planning stage, the working document of internal control “Program of internal control of the management system” allows for a rational distribution of responsibilities between controllers by defining the control procedures to be performed. The “Test for assessing the effectiveness of the organizational structure of an economic entity” proposed in the course of the working document study allows clarifying the structure of an economic entity and its compliance with strategic development goals, assessing the effectiveness of managing structural divisions, and establishing a mechanism for interaction between management and divisions. For documenting the results of the control of the personnel management system, namely the results of the assessment of personnel potential, it is recommended to use the working document of internal control “Analysis of personnel composition”. On the basis of this document, the inspector, having assessed the qualitative composition of personnel, can determine the advantages and disadvantages in the existing personnel structure, develop recommendations for improving the personnel policy in the personnel management system. When organizing internal control of the production management system, it is important to determine the areas of control, specific tools for control measures, users of information and the results of control measures. In this regard, it is proposed to use the document “Internal control of the production management system” in the verification process. The proposed working documents of internal control make it possible to systematize the results of control procedures and provide information to the management of an economic entity for making managerial decisions.