This article is devoted to the problem of regulating financial indicators of economic entities. Regulation of financial indicators can be carried out both by illegal distortions of financial information and legitimate accounting management procedures. Regulation of financial indicators can have different goals and is aimed at reflecting a more negative or more positive financial condition of an economic entity
POLUGUDTSEV Artyom Vladimirovich
To secure owners and the state from fraud at present even more often is applied by the procedure of audit of fraud, insufficient development of the technique of audit in the conditions of digital economy makes the process of information and methodical support of fraud audit relevant. In the article promising avenues of evolution of information-methodical supplying of audit of fraud in the conditions of digital economy are considered.
The article is devoted to the existing features of the implementation of the rights and obligations of auditors and audited persons in accordance with modern legislation and international standards of audit activities, in particular in the implementation of duties in the framework of combating legalization (laundering) of proceeds from crime and financing of terrorism (AML/ CFT).
CHUPAKHINA Natalya Ilyinichna
The article discusses the advantages and necessity of the process approach to enterprise management at the current stage of economic development, the conditions for a more qualitative transition to process management.
NIKOLAEV V.A., GRISHIN S.I., CHUVASHLOVA M.V.
To progress and be competitive in today’s business environment, an enterprise needs to introduce controlling tools that support the management and shareholders in managing resources and talent. Through application of various methods, operational controlling analyzes the enterprise’s past or current activities or makes projections to build strategy for the future. The article presents approaches to the explication of methodical aspects of monitoring as a controlling tool used in aerospace industry. The intent of this article is to validate the mechanics and to develop a model for application of controlling in activities of an entity. For this purpose, the article explores the process of generating and updating comprehensive time-lines, looks at special considerations of information handling and discusses the outlook for development of enterprise’s information technology system to accommodate future controlling and monitoring needs. Authors conclude that this process needs to be unified and standardized across the entire organization structure of an aerospace corporation.
CHAYA V.T., KOBOZEVA N.V.
The introduction of International auditing standards in the Russian Federation has led to a change in approaches to the classification of audit services and the emergence of a new group of services - tasks that provide confidence, different from audit and review. Given the complexity of the classification of a number of audit services demanded by users, there is a need to analyze the criteria for systematization of audit services in order to determine the place of problematic from the point of view of classification of audit services in the new reference system introduced by ISA.
This publication addresses an issue of informational support of the operating activity management in current time. To solve this issue, accounting categories of cost, value and operating profit are introduced. Simultaneous and synchronic recognition of value and cost at each stage of the operating cycle allows the author proving a possibility of predictive operating profit management based on the reporting information.