The paper provides the reasons for highlighting export-import operations as a separate object of auditing. The paper elaborates on specific elements of foreign trade operations. The paper introduces the technique of import operations auditing and testing of internal control system focused on settlements with foreign vendors
SHUBINA Tat'yana Valentinovna, FROLKIN Antov Vyacheslavovich
This article is about features of agreed-upon procedures in a situation when budgetary institution was reorganized. Authors established possible problems this institution might have. Procedures and recommendations for following the principle of business continuity were presented
SITNIKOVA Sofia A.
Information concerning risks of organization’s activities is in demand by management in order to make informed management decisions. The article is devoted to the issues of interaction of the company's employees in relation to risk information: from the process of its formation in the system of risk-oriented management accounting to the presentation of managers at different levels
SHCHEGLOVSKAYA Yulia Andreevna
This article discloses IFRS and managerial accounting convergence assumptions that ground the reasonability ofa new accounting integration type - managerial accounting due to IFRS, and preparation of consolidated statements based on managerial accounting principles, IFRS and industry features. On the example of Russian Federation power industry companies the absence of statements prepara-tion method was revealed. To neutralize the detected problem proposals were developed and presented
SHVAIBA Dzmitry N
The publication offers the concept of economic security as an integral part of the security of the country and society as a whole, which is inextricably linked to the financial performance of economic entities In order to provide protection at the level of the entity proposed introduction of the principles and methods of logistics, which allow for the streamlining and integration of flow processes to increase efficiency of use of available resources (material, monetary, informational, etc. ) So, the rationalization and the use of logistic approaches are considered a mandatory part of the formation of a business entity seeking to implement all user requests, gain, and, consequently, provide economic security.
ILLARIONOV Yu. N.
The article proves the necessity of development of social and economic relations. Ethics, remaining a serious philosophical science, is at the same time a vital position for both society as a w work ethics hole and its individual members. It’s concluded that, there is a complex of reasons causing a great interest in business ethics, work ethics and management ethics under current conditions