Demina I.D., Dombrovskaya E.N.
Inarticle on the basis of contents of regulationsin thefield of the organization and procedures of internal control justification of development of the modern concept of system of internal control in the public (municipal) institutions is given. In the concept of system of internal control inclusion of internal financial control as necessary condition of effective and productive implementation of the state task by these institutions on rendering socially important services is proved. Functions of control from Federal Treasury and other bodies of financial control are considered. The system of internal control of the public (municipal) institution is considered as set of the operating control procedures and actions of the ranking officers of establishment directed to minimization of risks and providing goals according to the state task and the accepted internal documents
The article considers a concept of broad understanding of audit as a strategic direction in development of audit profession in information society. The author provides the definition of audit of business as a key notion of the concept, justifies the forthcoming emergence of such innovative areas in auditing as audit of intellectual capital, audit of business processes efficiency, strategic audit. The article also classifies and describes the services which audit firms currently render and compares them with the components of “audit of business” as an innovative direction in auditing. The conclusion is made about a consolidating role of audit of business definitions. It results into emergence of innovative areas in auditing not covered by the current range of audit services as a vector of their strategic consolidation.
Currently, both Russian and international practices of monitoring and auditing the critical assessment of efficiency of invested funds. Audit of efficiency of use of public funds is one of the main places in the specific structure of the control measures of the accounting chamber. However, methodological questions of its implementation have certain features characteristic of which is the subject of this article.
Necheuhina Nadezhda, Mustafina Olga
In this article, the interpretation of a definition of "registration and analytical providing trade enterprise" according to which under the term process of collecting, processing, the analysis and transfer of financial and non-financial information on a condition of the operated objects of the income and expenses created in registration and analytical system pronimatsya is given; the expediency and need of UAS is proved; the methodology and a technique of formation of UAO is developed and the concept of formation of UAO of management of income and expenses at trade enterprises is offered. The conceptual views offered by authors provide application of the theoretical, methodological provisions, techniques and tools of management of income and expenses promoting increase in relevance of registration and analytical information at acceptance and implementation of the administrative decisions directed to financial result of activity. In a basis of the developed conceptual positions of UAO of management of income and expenses of trade enterprise, strategic views of dynamic development with application of methodology of the efficiency of trade business promoting increase are put.
This article is devoted to non-pecuniary incentives in the form of awards in the auditing activity. Reviewed feasibility of development of non-financial incentives. The author talks about the need to develop non-financial incentives and evaluation of merit, because it is not always the measure of material incentives to fully reward the person. Special attention in matters of non-financial incentives should be given to people who are engaged in public work at a high professional level at no cost.
Traditionally used approaches to the periodization of accounting development based on various characteristics are considered and generalized. A review of the position of scientists regarding the possibilities of applying this knowledge in the development of modern paradigms of the accounting system. A study was made of certain accounting methods performed in the context of historical periodization of accounting systems for in-depth justifications for the periodization of the development of the accounting system. Within each period, the subject and method of accounting are identified.
The article deals with the portfolio approach in the management and planning of the taxation of a commercial organization. The main tasks for the development and application of this approach are formulated, including, in the part of the tax portfolio, as an actual concept of tax optimization in modern tax management. An unconventional approach to assessing the results of tax planning and management in terms of the composition of the assets of the tax portfolio is proposed.
Nosova O.A., Sheremet A.D.
The issue on the necessity to reform and improve the auditing system in Russia has been discussed repeatedly at all levels. The growing globalization of the Economics determines the users' needs for transparent reliable financial information. Without the proper quality of financial information businesses may lose investor confidence. The audit community has a key role to play in these processes.