Numerous studies detect factors that may indicate the existence of a risk of fraudulent financial reporting made it possible to establish the relationship between the structure of the Board of Directors and the risk of fraud in it. In based on empirical analysis of a group of banks convicted of fraudulent financial reporting, the Board of Directors considered the characteristics that can be identified as significant for the assessment of a possible risk of fraud.
CHERNENKO A.F., SUMKIN A.S.
There were developed arrangements to be undertaken with the aim of strengthening the regulatory framework and information support of estimate the cost of the audit methodology. These measures include the regulation and establishment of values of various method parameters. As part of the information supply method there were named documents and other information, which the entity must provide to audit organization and which are required for measuring planned cost upcoming audit, considered the order of transmission of this information.
This article focuses on the economic nature of swap contracts. In-depth analysis of the procedure for performing the variety of derivative financial instruments allowed the author to determine criteria for allocation of the swap transactions of the whole array of derivatives and to divide swaps into four groups representing distinct types of civil transactions and in need of self-regulation.
The article describes the methodology of calculating of the loss of profit within the court economic examinations. The legal and economic approaches to the calculation of lost profits are analyzed; their relationship and differences are established.
KUVALDINA T.B., VILMS A.E.
In article authors consider the organization of internal control in the organizations entering into strategic alliance. At the same time are listed composed internal control, their feature at intercompany interaction of economic subjects. Formal and informal control procedures for minimization of probability of emergence of risks at cooperation in the form of alliance are offered.
Целью данной статьи является аналитический обзор этапов развития концепции «activity-based costing systems» и практики ее внедрения в России и за рубежом. Представлен алгоритм построения учетно-аналитической модели затрат по видам деятельности и отмечены основные направления ее развития в управленческих системах современной организации.
В рубрике журнала "ХРОНИКА" приводится статья о ежегодной научно-практической конференции СРО АПР «Актуальные вопросы развития аудита в России».
В рубрике журнала "НАУЧНАЯ ЖИЗНЬ" приводится статья М.В. МЕЛЬНИК "НАУЧНАЯ ЖИЗНЬ - ТАТУРОВСКИЕ ЧТЕНИЯ 2016 ГОДА".