Article gives the main demands to the forming of internal control system in the organization, taking into account existing regulations and practices of internal control realization in the economic activity’s subjects.
internal control, internal control system, control environment, control actions, risk assessment, means of control
1. Federal´nyy zakon ot 6 dekabrya 2011 goda № 402-FZ «O bukhgalterskom uchete».
2. Perechen´ terminov i opredeleniy, ispol´zuemykh v pravilakh (standartakh) auditorskoy deyatel´nosti (odobren Komissiey po auditorskoy deyatel´nosti pri Prezidente RF 25 dekabrya 1996 goda).
3. Postanovlenie Pravitel´stva RF ot 23 sentyabrya 2002 goda № 696 «Ob utverzhdenii federal´nykh pravil (standartov) auditorskoy deyatel´nosti».
4. Federal´nyy zakon ot 29 noyabrya 2001 goda № 156-FZ «Ob investitsionnykh fondakh».
5. Federal´nyy zakon ot 7 fevralya 2011 goda № 7-FZ «O kliringe i kliringovoy deyatel´nosti».
6. Federal´nyy zakon ot 1 dekabrya 2007 goda № 315-FZ «O samoreguliruemykh organizatsiyakh».
7. Federal´nyy zakon ot 26 dekabrya 1995 goda № 208-FZ «Ob aktsionernykh obshchestvakh».
8. Polozhenie TsBR ot 16 dekabrya 2003 goda № 242-P «Ob organizatsii vnutrennego kontrolya v kreditnykh organizatsiyakh i bankovskikh gruppakh».
9. Informatsiya Minfina RF ot 14 sentyabrya 2012 goda «O raskrytii informatsii o riskakh khozyaystvennoy deyatel´nosti organizatsii v godovoy bukhgalterskoy otchetnosti (PZ-9/2012)».
10. Sistema vnutrennego kontrolya v bankakh: osnovy organizatsii (Bazel´skiy komitet po bankovskomu nadzoru, Bazel´, sentyabr´ 1998 goda). Podgruppa po upravleniyu riskami Bazel´skogo komiteta po bankovskomu nadzoru.
11. Plan Minfina RF na 2012-2015 gody po razvitiyu bukhgalterskogo ucheta i otchetnosti v Rossiyskoy Federatsii na osnove Mezhdunarodnykh standartov finansovoy otchetnosti (utv. prikazom Minfina RF ot 30 noyabrya 2011 goda № 440).
12. Rasporyazhenie Federal´noy komissii po rynku tsennykh bumag ot 4 aprelya 2002 goda № 421/r «O rekomendatsii k primeneniyu Kodeksa korporativnogo povedeniya».
13. Federal´nyy zakon ot 30 dekabrya 2008 goda № 307-FZ «Ob auditorskoy deyatel´nosti».
