How to evaluate the effectiveness of the internal control system. Internal control of an organization and issues of assessing its effectiveness In-house control and assessment of the effectiveness of a company

Of great importance in the organization’s management system is the assessment of the effectiveness of not only its production structures, but also functional departments, etc. internal audit. This allows you to improve the organization of service internal audit and achieve the effectiveness of the results of control and audit activities in decision making.

Assessing the effectiveness of the internal control (audit) system is a very complex problem. A methodological and practical solution to this problem provides the basis for finding the most appropriate areas for improving the organization and management of the internal control (audit) service. In this case, it is of utmost importance to clarify the influence of control itself on the final results of production development, since many factors interact in the financial and economic process. But identifying the equilibrium share of the control effect in achieving certain goals is a very difficult task. Control and audit activities must be purposeful, designed to achieve certain production and financial results. The quality of work of internal control (audit) services and the final effectiveness and efficiency of control depend on the validity of the goals set, on the correct comparison of goals and means of achieving them. Inaccurately set goals will not produce a significant production effect.

Under efficiency in in a broad sense It is worth understanding the overall effectiveness of work, actions, and systems of measures that are the result of certain material efforts. Economic efficiency is characterized by a comparison of production results with the resources used to achieve these results. It is revealed through concepts such as efficiency and economy, although they do not fully characterize it. For example, high results of production activities can be achieved in conditions of using prohibitively large resources exceeding the socially necessary level, and savings can be achieved with minimal costs with low production indicators, etc. Thus, an exhaustive assessment of economic efficiency should be carried out only by the relationship between effectiveness and efficiency.

Justification of the economic efficiency of control (audit) and its service is largely part of the general problem of determining the economic efficiency of production. Calculation of the economic efficiency of control (audit) can be made on the basis of general methodological principles. In relation to control, they come down to determining the ratio of the costs of its implementation to the results obtained. But determining the economic efficiency of production control also has its own specifics. It follows from the characteristics of control and audit activities and is related, first of all, to assessing the effectiveness of the system of internal control (audit).

Consequently, the general category of production control efficiency is the result of the functioning of internal control, ensuring the achievement of the goals set for the control object at the lowest cost.

Determining the effectiveness of a control system, for example, in agricultural production, through the final performance indicators of an organization is complicated by the fact that the management process is an integral part of production and economic activities. Therefore, its results are sharply intertwined with the simultaneous influence of a number of other factors of production efficiency. Consequently, the control and work of its service should be assessed in specific production conditions, taking into account the comparability of the objects of study on a number of indicators.

The effectiveness of the control system and the work of its service should also be assessed according to private categories, which to a certain extent express the interrelationships of indicators. The main private criteria for the effectiveness of control: the effectiveness / or productivity / of the work of the control service, the economy and efficiency of the apparatus of this service.

To determine these criteria, objective data are required on the number of internal control services, their remuneration, the results achieved and costs.

To assess the effectiveness of the internal control (audit) system, it is necessary, first of all, to determine the efficiency (E to) of the system as the ratio of expenses (Z to) for the maintenance and functioning of the service (internal control (audit) (salaries, office expenses, depreciation, maintenance of passenger vehicles etc.) to the number of average annual employees employed in the on-farm control system as a whole (Zр).

The smaller the Ek, the more economical the internal control (audit) management system. In dynamics, when comparing Ek for several reporting periods or years, it can be expressed by the efficiency index (Jek) in fractions of units, as the ratio of the indicator for a given reporting period to the previous one (Eko), taken as the basis of comparison:

1.

In addition to the indicated indicators, to assess the effectiveness of the functioning of the service as a whole of the internal control (audit) system, you can use a system of relative indicators:

Profitability of the internal control (audit) service (%):

where P is profitability, %;

P 1, P 0 - respectively, the profit of the organization of the reporting period (after the introduction of internal audit) and the profit of the organization of the base period (before the introduction of internal audit), thousand rubles.

ZK – costs of maintaining and operating the internal control (audit) service, thousand rubles.

Possible lost benefits coefficient (Kuv):

where VVR – internal results of increasing production efficiency identified during the audit, thousand rubles.

Acquired Benefit Ratio (APR):

where MVVR is the mobilization of internal reserves identified during the audit into the activities of the organization, thousand rubles.

Utilization ratio of identified internal reserves (Kiv):

This coefficient shows the degree of mobilization of identified on-farm reserves into the activities of the organization. This coefficient also makes it possible to establish to what extent the conclusions made by the internal audit auditor were justified and justified by certain amounts of identified internal reserves.

6. Coefficient of identified shortages, losses from damage and theft due to the fault of the organization’s employees (Knph):

where NPH is the total amount of shortages, losses and thefts identified during control and audit activities due to the fault of the organization’s personnel.

This coefficient can be calculated for individual reporting periods, processes of circulation of funds, types of activities, etc. It shows how many rubles of shortages, thefts, losses were identified per 1 ruble of costs for the maintenance and functioning of the internal control (audit) service.

Coefficient of possible losses due to taxation errors (Kvp):

where FS is the amount of possible financial sanctions, thousand rubles.

this coefficient shows the effectiveness of the internal control service in detecting tax errors, correcting them on time and avoiding financial sanctions, i.e. savings per each ruble of costs for the maintenance and operation of the internal control (audit) service.

Coefficient comprehensive assessment efficiency of the internal control (audit) service (Kots):

Kots=Kpv * Knph * Kvp

This indicator shows the average effect of the work of the internal audit service per ruble of costs for the maintenance and operation of this service.

The absolute amount of the effect of the work of the internal control (audit) service (Ase), rub.

Ase = MVVR (or VVR) + NPH + FS

The efficiency of the internal audit service is significantly influenced by the system of labor organization of employees of this service. Therefore, to quantitatively assess the level of labor organization of employees of the internal audit service (department), you can use the same indicators as to assess the labor organization of employees of the management apparatus of an economic entity:

a) coefficient of intensive use of working time (Ke):

where Pr – loss of working time during the audited period, %;

Nfr – nominal working time fund for performing control and audit work during the audited period (100%);

b) coefficient of stability of audit personnel (Кс):

where Z 1 is the number of employees of the internal audit service who quit during

reporting period, people;

Z 2 – average monthly number of audit service employees, people;

c) coefficient of labor discipline in the audit service (Kt):

where Dp is the number of person-days lost as a result of absenteeism and other violations of discipline, person-days;

To – total number of person-days;

d) coefficient of performance of duties by internal auditors (Ci):

,

where Zn is the number of employees of the internal audit service who received administrative penalties for improper performance of duties, people;

e) the ratio of certified auditors (auditors with a certificate of a professional auditor or professional accountant) and non-certified auditors (KSP):

where Sof is the actual ratio of specialists - professionals, people;

Sop – normative (planned) ratio of specialists – professionals, people;

g) qualification coefficient of employees of the internal audit service (Kkr):

where Zkv is the number of employees of the internal audit service with higher and secondary specialized education, people;

h) coefficient of use of mechanization and automation means in control and audit activities (KMA):

where Oma is the volume of control and audit work performed using mechanization and automation equipment, man-hour or %;

Or – the total amount of work under the audit plan or program, man-hour or 100%.

In each specific case, when determining the effectiveness of certain measures aimed at improving the organization of the internal audit service and the management of its activities, it is advisable to select some of the listed indicators as evaluation criteria, and take others as a limiter, characterizing the conditions for achieving results measured by the main indicators.

One of the tasks of the IAS in the conditions strategic management the company is to assess the adequacy and effectiveness of the internal control system, as well as assess the consequences of non-compliance with the procedures established within the internal control system.
The effectiveness and adequacy of a company’s internal control system must be understood as a set of the following conditions:
internal control means are formalized;
internal regulatory documents (plans, budgets, regulations, instructions, etc.) have been developed and approved;
the company’s employees are familiar with the current regulations, well understand their essence and the need for implementation;
company employees know the company’s mechanism for updating, changing and monitoring compliance with regulations by management;
identification is carried out management decisions With high level risk, assessment of the degree of risk and consequences of such decisions;
IAS employees have high professional competence, deep knowledge of the company’s business, and the ability to analyze management decisions and their consequences.
The main elements of the ICS are:
control environment - the general attitude of the company's management towards internal control, its awareness and practical actions aimed at organizing and maintaining the internal control system;
regulation - development, approval and compliance with internal regulations;
control procedures - methods and rules for controlling the company’s business processes, aimed at preventing, identifying and correcting errors and deviations;
monitoring of the internal control system - constant monitoring of the functioning of the internal control system by the management and employees of the company, including internal internal control, in order to identify deviations in its work and assess its compliance strategic goals companies. It is obvious that there are many interrelated criteria that determine the effectiveness of the internal control system. Each company must select the criteria that best suit its management strategy.
For example, when assessing the effectiveness of the internal audit function, the following important criteria should be taken into account:
the specific organizational status of the IAS in the structure of the company (structural unit) and its impact on the objectivity of control assessments;
content and scope of IAS functions;
professional competence of auditors;
the integrity of auditors when planning, carrying out inspections, and drawing up conclusions about their results.
Evaluation of the IAS performance results may be based on the following criteria:
audits are carried out in accordance with programs consistent with the objectives of the audit;
internal audit is carried out by specialists with the appropriate level of education, experience, and skills;
audits are carried out in a qualified manner and properly documented;
based on the results of audits, conclusions are drawn that correspond to the identified circumstances and facts;
The auditors' comments have been eliminated and the problems they identified have been resolved.
Experts include the most significant criteria:
1) customer satisfaction (board of directors, top managers, heads of structural divisions, etc.) - shows how well the IAS’s work meets their expectations;
the degree of coverage of key risks - shows how fully the IAS, during its audits, analyzes the shortcomings of the company’s risk management system (the risk of financial irregularities, possible fraud, incorrect reflection of business transactions in accounting, distortion of reporting, etc.);
percentage of implemented recommendations - shows how clearly the problems and their consequences are defined, as well as how acceptable the proposals for eliminating them were.
When assessing the effectiveness of the internal control system, auditors study common system organization of internal control in the audited division or business process, actual compliance with current internal regulations, organization of control over the safety of assets, correct organization of the system accounting, compliance with established control procedures aimed at identifying and eliminating distortions and errors. To assess the effectiveness of an internal control system, a testing method is usually used, on the basis of which a conclusion is made about the magnitude of the risk of control failure. Another important criterion for assessing the effectiveness of an internal control system by auditors is the interaction of its individual components. This takes into account the complementarity of control mechanisms, which eliminates unnecessary expenditure of time and effort. The effectiveness of the internal control system is assessed for individual business processes and structural units.
From the point of view of auditors, an internal control system can be considered effective if, on the one hand, it promptly warns management about the occurrence of unreliable information, and on the other hand, it identifies distortions within a limited time after their occurrence.
The main reasons for the ineffective functioning of the internal control system include the following:
requirement minimum costs on the organization of the internal control system on the part of management;
insufficient control over unusual transactions;
misunderstanding of regulatory documents, negligence in their implementation;
deliberate violation of internal control procedures by department managers and employees.
In general, the criterion for the effectiveness of an internal control system is compliance with the principles of its functioning, already described earlier. If all principles are observed in the company, then the internal control system can be considered effective provided that the benefits from its use exceed the sum of the costs of its organization.
It is quite difficult to compare costs and benefits, since costs can be expressed in monetary terms, but benefits cannot always be expressed. At the same time, it is important to focus on the goals of creating the internal control system, the focus of the internal control system’s work and the expected results.
The main benefits include increasing the degree of controllability of business processes and the activities of the company's structural divisions, efficiency, improving corporate governance, preventing and detecting fraud, and increasing the company's credit ratings.
The calculation of costs for organizing an internal control system includes: payment for internal internal control staff, business travel expenses, employee training costs, expenses for professional services of external experts and consultants, other expenses (documentation and software and so on.).

Issues of organizing internal control for economic entities of certain organizational and legal forms are regulated by the following legislative acts of the Russian Federation:

1. Federal Law of December 26, 1995 No. 208-FZ “On joint stock companies", paragraph 1 of Art. 85;

2. Federal Law No. 14-FZ dated 02/08/1998 “On companies with limited liability", paragraph 1 of Art. 47;

3. Federal Law of 05/08/1996 No. 41-FZ “On Production Cooperatives”, paragraph 1 of Art. 18;

4. Federal Law of December 8, 1995 No. 193-FZ “On Agricultural Cooperation”, paragraph 1 of Art. thirty.

Internal control– this is a process aimed at achieving a sufficient level of confidence that an economic entity ensures: the efficiency and effectiveness of its activities, including the achievement of financial and operational indicators, the safety of assets; reliability and timeliness of accounting (financial) and other reporting; compliance with applicable laws, including when performing business transactions and maintaining accounting records.

Currently, there is no VC in small businesses, and if there is one, it is poorly organized. Internal control is one of the main management functions, in the absence of which it is impossible effective management economic entity. It is internal control that allows us to develop and implement decisions on effective use resources

The presence of accounting and control in corporate governance is explained by the need to generate information on every fact of economic life, including those related to the use of material, labor and financial resources, which makes it possible to increase the efficiency of financial and economic activity economic subject.

It should be noted that not all user groups have equal access to information generated by internal control and accounting services. As a rule, the administration can have unlimited access to information, and the owners can have partial access. Therefore, internal control must be organized in such a way as to realize the possibility of providing the necessary information for management purposes at different levels of the hierarchy, with different requirements for its completeness, form and content. Internal control in the management system of an economic entity can function effectively only in conjunction with other management functions. The connection between control, accounting and analytical processes allows us to best solve the problem of information support for management.

The purpose of internal control is determined by each economic entity independently. Thus, according to information from the Ministry of Finance of Russia No. PZ-11/2013 internal control contributes achievement by an economic entity of the goals of its activities and must ensure the prevention or identification of deviations from established rules and procedures, as well as distortions of accounting data, accounting (financial) and other reporting. The implementation of control actions is impossible without considering its components.

In the specified information, the Ministry of Finance of the Russian Federation identifies the following as the main elements of internal control of an economic entity:

· control environment;

· risk assessment;

· internal control procedures;

information and communication;

· assessment of internal control.

Table 1. Characteristics of internal control system elements

We note that in the elements of internal control, the issue of assessing the effectiveness of internal control, both for management purposes and for the purposes of an independent audit of financial statements. As a result, there is no methodological basis that allows companies to carry out efficient work over errors and influencing management decisions. Therefore, for the purposes of management, it is most important and necessary for economic entities to form a system of indicators and criteria for assessing the effectiveness of internal control over the use of resources, including material, labor and financial ones.

Another problem is the lack of general criteria for assessing efficiency in the Russian Federation, which is explained by the lack of internal control standards or their insufficient development. IN last years increased attention is paid to internal control and international level. The result of work in this area was the development of a number of documents that attempt to define, evaluate, describe and identify areas for improving internal control

Assessing the effectiveness of internal control must begin with its organization, since only a well-organized system can be effective. Enough detailed requirements for organizing internal control are set out in the already mentioned information of the Ministry of Finance of Russia No. PZ-11/2013.

The system of internal control over the use of resources cannot be effective without clearly delineated powers of the control bodies of an economic entity. The division of control powers between divisions is internal matter each organization and entirely depends on the interaction of corporate governance, risk management system and internal control itself.

When developing a methodology for assessing the effectiveness of internal control, it is necessary to clearly formulate methods for its implementation depending on the goals set corporate governance. Therefore, control measures may vary. At the same time, the lists of procedures for assessing the effectiveness of internal control used within each event will be similar:

· control and approval of documents;

· checking arithmetic records;

· maintaining and checking analytical statements;

· preparing and approving reports, as well as communicating reports to management.

When assessing the effectiveness of internal control, the hierarchical “ladder” of techniques and assessment methods shown in Fig. 3.

Figure 3. Hierarchy of techniques and methods for assessing the effectiveness of internal control

Internal control procedures are actions aimed at minimizing risks that affect the ability to achieve the goals of an economic entity.

A survey of the personnel of an economic entity is carried out in order to assess their knowledge and qualifications, as well as to obtain information about the procedure for performing the facts of economic life and the functioning of internal control. Observation of the facts of economic life and the implementation of internal control allows us to confirm the fact of its existence and effectiveness. Analytical techniques are used when it is necessary to identify formal indicators for assessing internal control.

Verification of evidence of internal control and its results is applied if its results have been documented.

Repeated implementation of the internal control procedure is used if all other methods could not provide sufficient evidence of the effectiveness of internal control and its documentation is missing.

The inspector's opinion, which is formed during the assessment of the effectiveness of internal control, serves as the basis for making any decisions based on it.

According to the authors, the results of assessing the effectiveness of internal control should be documented. Special requirements there is no need to prepare the final document based on the results of the internal control assessment. At the same time, it should be noted that the generated document must be sufficient and appropriate and meet such criteria as: simplicity; visibility; understandability; neutrality of information, etc.

It is advisable to assess internal control based on the following requirements for control activities: the proportion of the sample of documents or control objects; validity of identified deviations; considering possible causes of errors; developing recommendations for correcting errors; assessing the impact of errors on management decision-making (risks of ineffective management decisions caused by undetected errors).

Based on these criteria, benchmarks should be summarized in a specific checklist. Internal control is assessed as a percentage. 100% is assigned if all documents have been checked and there are no comments on the inspection results. Accordingly, zero percent is assigned if no control measures were carried out in any area.

In conclusion, it should be noted that due to the lack of a clearly formulated standard for assessing the effectiveness of internal control, economic entities have to independently form an opinion about the compliance of internal control with the goals and objectives of their activities, as well as check the effectiveness of control measures according to their professional judgment.

Collateral control information security constitutional rights and freedoms of citizens, enterprises and organizations in the field of information;

· the required level of security of information to be protected;

· security of systems for the formation and use of information resources (technologies, systems for processing and transmitting information).

The key point of state policy in this area is the awareness of the need to protect any information resources and information technologies, the unlawful handling of which may cause damage to their owner, holder, user or other person.

Regulatory acts legal regulation issues of informatization and information protection in Russian Federation include:

· Laws of the Russian Federation

· Decrees of the President of the Russian Federation and approved by these decrees regulations

· Decrees of the Government of the Russian Federation and normative documents approved by these resolutions (Regulations, Lists, etc.)

· State and industry standards

· Regulations, Orders. Guiding documents and other normative and methodological documents of authorized government bodies (State Technical Commission of Russia, FAPSI, FSB).

Federal laws and others regulations provide:

· dividing information into categories of free and limited access, and limited access information is divided into:

o classified as a state secret

o classified as official secrets (information for official use), personal data (and other types of secrets)

o and other information, the unlawful handling of which may cause damage to its owner, owner, user or other person;

· legal regime for information protection, unlawful handling of which may cause damage to its owner, possessor, user and other person, established by:

· in relation to information classified as state secret - by authorized government agencies on the basis of the Law of the Russian Federation “On State Secrets” (dated July 21, 1993 N 5485-1);

· in relation to confidential documented information - by the owner of information resources or authorized person on the basis of the Law of the Russian Federation “On Information, Informatization and Information Protection” (dated 02.20.95 N 24-FZ);

· in relation to personal data - by a separate federal law;

· licensing of activities enterprises, institutions and organizations in the field of information security;

· certification automated information systems processing information with limited access for compliance with information security requirements when carrying out work with information of the appropriate degree of confidentiality (secrecy);

· certification of protective equipment information and means of monitoring the effectiveness of protection used in the plant;

· entrusting the resolution of issues of organizing licensing, attestation and certification to bodies government controlled within the limits of their competence determined by the legislation of the Russian Federation;

· creation of automated information systems in a secure design and special units that ensure the protection of information with limited access, which is the property of the state, as well as monitoring the security of information and granting the right to prohibit or suspend the processing of information in case of failure to comply with the requirements for ensuring its protection;

· determination of the rights and obligations of subjects in the field of information protection.

Planning is one of the most important stages audit, since without developing a general strategy and a detailed approach, a high-quality audit is impossible.

Let's consider the main stages of conducting an audit of non-cash payments at Region-Les LLC:

1) Determination of the purpose and main objectives of the audit, selection of regulations.

2) Drawing up an audit program for checking non-cash payments.

3) Determining the feasibility of using the results of internal audit work through substantive testing of controls and procedures.

The control testing program is a list of a set of actions designed to collect information about the functioning of the internal control and accounting system. Programs help identify significant deficiencies by being integral part audit working documents contribute to documenting the audit process and its results.

To draw up an audit plan and program, the auditor can use the following list of questions (Table 2.9).

To verify the correctness and completeness of the reflection in accounting and reporting of turnover and balances on the company’s bank accounts, the following audit procedures are applied:

* “Calculation 1.1.1” - checking the availability of agreements with banks for opening settlement and foreign currency accounts and notifications from the Federal Tax Service of the Russian Federation about their opening;

* “Calculation 1.1.2” - checking the completeness of bank statements for current and foreign currency account(s);

* “Calculation 1.1.3” - checking the compliance of the amounts according to bank statements for the current, foreign currency account (accounts) with the amounts indicated in the documents attached to them primary documents;

* “Calculation 1.1.4” - checking the correctness of determining exchange rate differences on a foreign currency account (accounts) (current, transit, special transit);

* “Calculation 1.1.5” - checking the correctness of recording of currency purchase transactions;

* “Calculation 1.1.6” - checking the intended use of currency purchased for travel expenses;

* “Calculation 1.1.7” - checking the correctness of recording transactions for the sale of currency;

* “Calculation 1.1.8” - checking the completeness of documents on the letter of credit account.

Table 2.9

Questions to check

Documents drawn up during the development of a plan for conducting an audit of non-cash payments are an integral part of the working documentation.

Planning audit it is necessary to establish materiality - the maximum permissible amount of an erroneous amount that can be shown in published financial statements and considered as insignificant, i.e. not misleading users.

Let's determine the level of materiality of information in Region-Les LLC (Table 2.10).

Table 2.10

The value of the level of materiality of information in Region-Les LLC

The materiality level is calculated as follows.

At the end of the financial year, Region-Les LLC, subject to audit, determines the financial indicators listed in the first column of the table. Their value is entered in the second column in the monetary units in which the financial statements are prepared. From these indicators, percentage shares are taken, which are determined by the internal instructions of the audit firm and are applied on an ongoing basis, given in the third column of the table, and the result is entered in the fourth column.

The auditor should analyze the numerical values ​​recorded in the fourth column. In the event that any values ​​deviate significantly more and/or less from the rest, he can discard such values. Based on the remaining indicators, an average value is calculated, which can be rounded for convenience, but so that after rounding its value would change by no more than 20% in one direction or another from the average value. This value is a single indicator of the level of materiality that the auditor can use in his work.

The procedure for finding the level of materiality, all arithmetic calculations, averaging, rounding and the reasons on which the auditor excluded any values ​​from the calculations must be reflected in the working documentation of the audit. The specific materiality level should be approved at the end of the audit planning phase by the audit manager.

The arithmetic mean of the indicators in column 4 is:

(10.6+290.12+165+22.1+282.5) / 5 = 154.06 thousand rubles.

The smallest value differs from the average by:

(154,06 -10,6) / 154,06 100% = 93,1%.

The largest value differs from the average by:

(290,12 - 154,06) / 154,06 100% = 88,32%.

Since in both cases the deviation of the largest and smallest indicators from the average and from all others is significant, we decide to discard the values ​​of 10.6 thousand rubles. and 290.12 thousand rubles. and do not use them for further averaging. We find a new average value:

(165+22.1+282.5) / 3 = 156.53 thousand rubles.

It is permissible to round the resulting value to 157 thousand rubles. and use this quantitative indicator as the materiality level value. The differences between the materiality level value before and after rounding are:

(157 - 156.53) / 156.53 100% = 0.3%, which is within 20%.

Audit risk is obtained from the equality:

Ar = Нр Рк Рн,

where Ar is audit risk,

Нр - inherent risk (25%),

Rk - risk of controls (60%),

Rn - risk of non-detection.

In our case (the test for assessing audit risk is presented in Appendix 4.5)

The inherent risk was 84% ​​(Appendix 5).

Control risk (Appendix 4) was 52%.

The risk of non-detection is determined by calculation, based on the fact that the acceptable audit risk during an audit is 5%.

Рн = Ar/(Нр Рк) = РН = 5 / (84*52) = 0.1%

Since audit risk is not high, the auditor may consider the plan acceptable.

UDC 657.6

ASSESSMENT OF THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM

Makarenko Svetlana Anatolyevna

Federal State Budgetary Educational Institution of Higher Education "Kuban State Agrarian University named after. I.T. Trubilina", Krasnodar, Russia (350044, Krasnodar, Kalinina St., 13), Associate Professor of the Audit Department,svetmakarenko888@ mail. ru, +7-989-825-62-32.

Shapovalova Alika Alekseevna

Federal State Budgetary Educational Institution of Higher Education "Kuban State Agrarian University named after. I.T. Trubilina", Krasnodar, Russia (350044, Krasnodar, Kalinina St., 13), master's student at the Faculty of Distance Learning,alikashap@ mail. ru, +7-918-033-41-10.

The internal control system is the most important tool for developing the effective activities of any commercial organization. The article discusses theoretical aspects assessment of the internal control system by business entities. Methods for assessing the effectiveness of the design of implemented control procedures and evaluating them are proposed. operational efficiency.

It is concluded that the internal control system can be effective if local regulations defining the strategy and tactics in the field of internal control are approved and regularly reviewed; the strategy and tactics of actions in the field of internal control are determined based on the results of the risk assessment; an infrastructure has been created to ensure the reality and effectiveness of control; information flows are organized efficiently and the security of their transmission channels is ensured; the internal control system is subject to independent monitoring.

Key words: internal control; efficiency; assessment of the internal control system.

EVALUATION OF THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM

Makarenko Svetlana Anatolyevna

Federal State Budgetary Educational Institution of Higher Education “Kuban State Agrarian University named after I.T. Trubilin", Krasnodar, Russia (350044, Krasnodar, Kalinina St., 13), Associate Professor of Audit, [email protected], +7-989-825-62-32.

Shapovalova Alika Alekseevna

Federal State Budgetary Educational Institution of Higher Education “Kuban State Agrarian University named after I.T. Trubilin", Krasnodar, Russia (350044, Krasnodar, Kalinina St., 13), master’s degree student of the faculty of correspondence education, [email protected], +7-918-033-41-10.

The internal control system is the most important tool for the development of effective activity of any commercial organization. The article discusses the theoretical aspects of the assessment of the internal control system by business entities. Methods for evaluating the effectiveness of the design of the implemented control procedures and evaluating their operational effectiveness are proposed.

It was concluded that the internal control system can be effective if local regulations defining the strategy and tactics in the field of internal control are approved and regularly reviewed; strategy and tactics of actions in the field of internal control are determined by the results of risk assessment; an infrastructure has been created to ensure the reality and effectiveness of control; information flows are organized efficiently and the security of their transmission channels is ensured; The internal control system is subject to independent monitoring.

Keywords: internal control; efficiency; evaluation of the internal control system.

The most important place in the management system of an organization is occupied by the assessment of the effectiveness of the departments and divisions of an economic entity. To solve this problem, it is necessary to introduce an internal control system. According to the requirements of Art. 19 Federal Law“On Accounting” No. 402-FZ dated November 6, 2011, each economic entity must organize a system of control over the facts of economic life and directly exercise internal control in the organization.

The definition of internal control system proposed by V.V. Burtsev is most widely used in Russia. He understands the internal control system as “activities regulated by the internal documents of the organization to control management levels and various aspects of the functioning of the organization, carried out by representatives of a special control body within the framework of assistance to the management bodies of the organization ( general meeting participants of a business partnership or company, or members of a production cooperative, supervisory board, board of directors, executive body)» .

According to E. S. Kolesov, the effectiveness of a commercial organization depends on the effectiveness of the internal control system. Indeed, in terms of assessing the effectiveness of the internal control system, one should talk not only about effectiveness (the number of identified deviations), but also about effectiveness (the activity of all subjects involved in the internal control system, the sufficiency of control measures, the consistency and systematicity of the control exercised).

To assess the effectiveness of the internal control system, regular monitoring of the control procedures carried out is necessary, which should cover all elements of internal control.

It is quite difficult to evaluate the internal control system, since it is important to find out the impact of the control itself on the final results of the organization. The quality of the internal control system depends on the goals set and the means to achieve them. Thus, assessing the effectiveness of the internal control system consists of:

– assessing the effectiveness of the design of control procedures;

– assessing the operational effectiveness of the internal control system.

The design of a control procedure will be effective when the internal control system achieves its goal. Based on the results of assessing the effectiveness of the design of control procedures, duplicative and ineffective control procedures are identified.

The operational effectiveness of internal control is assessed to confirm the implementation of internal control throughout the reporting period in full accordance with the approved design.

Methods for assessing the effectiveness of internal control include:

– survey of the organization’s personnel carrying out certain control procedures;

– monitoring of business transactions in order to confirm the implementation of control procedures;

– checking evidence of internal control;

– repeated implementation of control procedures.

Assessing the effectiveness of internal control can be carried out by:

– self-assessment;

– independent assessment(external audit).

In order to assess the effectiveness of the internal control system within the organization itself, a number of actions can be applied. It should be noted that the legislation does not provide any recommendations on the implementation of internal control, therefore organizations are given some freedom in fulfilling this responsibility.

To begin with, it is necessary to monitor the transactions performed and the means by which internal control is carried out. Assess the interest of the employee or employees who carry out internal control in conducting high-quality and independent control. Conduct a survey of the organization’s personnel in order to verify the compliance of the control methodology prescribed in the organization’s documents with the actions of the employees exercising control. It is also necessary to check evidence of the organization’s implementation of internal control, for example, using accounting sheets, acts and other documents that have evidence of control and are subject to analysis. The most important action is the regular implementation of the procedures outlined above and, of course, the internal controls themselves.

The study of the effectiveness of the internal control system by the external audit service is carried out in accordance with ISA 315 with the aim of:

– identifying and assessing the risks of material misstatement of financial (accounting) statements;

– planning and performing further audit procedures (justification of the size of the audit sample).

Elements of the control environment that the external auditor should evaluate include:

– organizational structure;

– philosophy and style of management;

– bringing to the attention of employees the principle of honesty and other ethical values ​​and their maintenance;

– commitment to professionalism;

– distribution of responsibilities and powers;

– personnel policy.

Elements of the risk assessment that the external auditor should evaluate include:

– identification of business risks related to financial reporting;

– assessment of the significance of risks;

– risk probability assessment.

– methods of risk management.

In relation to the information systems of an economic entity, external auditors evaluate:

– procedures by which business transactions are initiated, recorded, processed and reported;

– accounting records and accounting reporting items relating to initiated business transactions, their registration, processing and generalization;

– recording information events and conditions that are not part of similar transactions, but, nevertheless, may be significant for the financial statements;

– the process of preparing and drawing up financial statements.

Let's summarize the results of the study. The results we obtained allow us to state that the internal control system is considered effective if:

– local regulations that define the strategy and tactics in the field of internal control of an economic entity are approved and regularly revised;

– the strategy and tactics of actions in the field of internal control are determined based on the results of the risk assessment;

– an infrastructure has been created to ensure the reality and effectiveness of control;

– information flows are organized efficiently and the security of their transmission channels is ensured;

– the internal control system is subject to independent monitoring.

Bibliography

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2. Burtsev V.V. Organization of an internal control system for a commercial organization. M.: Exam, 2000. 320 p.
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References

1. Dorofeeva D.P. Puti sovershenstvovaniya vnutrennego kontrolya ekonomicheskikh subektov / D.P. Dorofeeva, S.A. Makarenko — Problemy i perspektivy razvitiya ehkonomicheskogo kontrolya i audita v Rossii: Sb. st. po materialam VII mezhreg. nauch. - prakt. conf. Molodykh uchenykh. Krasnodar, 2016. p. 49-54.
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Reviewers:

Maltseva E.S. – Candidate of Economic Sciences, Associate Professor, ANO VO “Institute of Business and Design”.

Ilchenko S.V. – Candidate of Pedagogical Sciences, Head. department housing sector and personnel management NOCHE VO "Moscow Economic Institute".