EFFECTIVENESS ASSESSMENT OF INTERNAL CONTROL SYSTEM OF OPERATIONS WITH DEBT FINANCIAL INVESTMENTS
Abstract and keywords
Abstract (English):
The article deals with the order and direction of assessment of internal control, are the criteria for determining the frequency of inspections

Keywords:
internal control, assessment of internal control system, debt financial investments
References

1. Federal´nyy zakon «O bukhgalterskom uchete» ot 6 dekabrya 2011 g. № 402-FZ.

2. Sheremet, A.D. Audit / A.D. Sheremet, V.P. Suyts. - M.: INFRA-M, 2005. - 158 c.

3. Guidance on the 8th EU Company Law Directive for boards and audit committees. FERMA, ECIIA. article 41 r. 15 [Elektronnyy resurs]. URL: http://www.ferma.eu/wpcontent/ uploads/2011/09/eciiaferma-guidance-on-the-8th-eucompany- law-directive.pdf (Data obrashcheniya 25.09.13).

4. The Internal Control System: Reference framework Presentation of the work performed by the Working Group set up by the AMF. - p. 7 [Elektronnyy resurs]. URL: http://www. bis.org/publ/bcbsc131.pdf (Data obrashcheniya 14.09.13).

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