The conclusions of the monograph of Doctor of Economics, Professor N.A. Kazakov and Ph.D. in Economics, Associate Professor E.I. Efremova "The concept of the internal control effectiveness of the organization" are presented in relation with the increase in the number of economic crimes (corporate fraud). Current concepts of controlling business processes are summarized. The analytical procedures of internal control pricing specific to the business entity, as well as approaches for monitoring and diagnosis of corporate fraud are proposed.
effectiveness of the organization, concept of internal control, controlling business processes, monitoring of financial statements, the institutional approach.
1. Teoriya ekonomicheskogo analiza: ucheb. posobie [Elektronnyy resurs]. R.P. Kazakova, S.V. Kazakov. - M., 2008. - Rezhim dostupa: http://znanium.com/bookread2.php?book=134411
2. Upravlencheskiy analiz v razlichnykh otraslyakh: ucheb. posobie [Elektronnyy resurs]. N.A. Kazakova. - M., 2011. - Rezhim dostupa: http://znanium.com/bookread2.php?book=218720
3. Ekonomicheskiy atlas organizatsii (predpriyatiya): ucheb. posobie [Elektronnyy resurs]. V.Ya. Pozdnyakov, R.P.Kazakova, S.N. Kukushkin, V.M. Prudnikov, G.I. Bolkina. - M., 2011. - Rezhim dostupa: http://znanium.com/bookread2.php?book=261084
4. Marketingovyy analiz: ucheb. posobie [Elektronnyy resurs]. N.A. Kazakova. - M., 2012. - Rezhim dostupa: http://znanium.com/bookread2.php?book=304497
5. Kazakova N.A., Fedchenko E.A., Mamatov B.S. Metodika kompleksnoy otsenki effektivnosti deyatel´nosti gosudarstvennykh uchrezhdeniy [Tekst]. Vestnik Rossiyskogo gosudarstvennogo torgovo-ekonomicheskogo universiteta (RGTEU). 2013. № 11-12. S. 31-38.
6. Kazakova N.A., Romanova N.V. Aktual´nye problemy ucheta i kontrolya operatsiy s nematerial´nymi aktivami dlya lizingovykh kompaniy v usloviyakh perekhoda na MSFO [Tekst]. Lizing. 2014. № 4. S. 15-24.
7. Kazakova N.A. Analiz, sravnitel´naya otsenka i prognozirovanie effektivnosti lizingovykh operatsiy [Tekst]. Lizing. 2014. № 8. S. 61-69.
8. Kazakova N.A., Fedchenko E.A. Sovershenstvovanie metodicheskogo obespecheniya analiza byudzhetnoy effektivnosti [Tekst]. Ekonomicheskiy analiz: teoriya i praktika. 2014. № 15 (366). S. 11-18.
9. Kazakova N.A., Efremova E.I. Kontseptsiya vnutrennego kontrolya effektivnosti organizatsii [Elektronnyy resurs]. N.A. Kazakova, E.I. Efremov. - M., 2015. - Rezhim dostupa: http://znanium.com/bookread2.php?book=496678
10. Kontrolling: uchebnik dlya vuzov [Tekst] / A.M. Karminskiy, S.G. Fal´ko, A.A. Zhevago, N.Yu. Ivanova; pod red. A.M. Karminskogo, S.G. Fal´ko. - M.: Finansy i statistika, 2006.
11. Kontrolling v biznese: Metodicheskie i prakticheski osnovy postroeniya kontrollinga v organizatsiyakh [Tekst] / A.M. Karminskiy, N.I. Olenev, A.G. Primak, S.G. Fal´ko. - M.: Finansy i statistika, 1998.
12. Kontseptsiya kontrollinga: Upravlencheskiy uchet. Sistema otchetnosti. Byudzhetirovanie [Tekst] / Horvath & Partners: per. s nem. 2-e izd. - M.: Al´pina Biznes Buks, 2006.
13. Kontrolling kak instrument upravleniya predpriyatiem [Tekst] / E.A. Anan´kina; pod red. N.G. Danilochkinoy. - M.: Audit: YuNITI. 2001.
14. Kontrolling kak instrument upravleniya predpriyatiem [Tekst] / pod red. N.G. Danilochkinoy. - M.: Audit: YuNITI, 2005.
15. Sivkova A.E., Luk´yanov A.V., Kazakova N.A. Gosudarstvennyy kontrol´ bankrotstva ekonomicheskikh sub´´ektov [Tekst]. Aktual´nye napravleniya fundamental´nykh prikladnykh issledovaniy. Materialy VI Mezhdunarodnoy nauchno-prakticheskoy konferentsii NITs «Akademicheskiy», 2015. S. 224-226.
