The article deals with the approach of inner control of business processes "from purchase to payment" that allows one to monitor the dynamics and factual achievement of set targets. The article gives the description of the interaction of the internal audit object and business processes "from purchase to payment". It suggests the scheme of conducting an electronic poll procedure represented in the form of a context diagram constructed by means of such methodology of functional modeling as IDEF0. The recommended approach allows one to make an overall analysis of the state of an audited object (process) and the results of its functioning; to reveal problems and reasons of failures as well as to work out the peculiar measures aimed to improve the functioning of not only the given process but the process of an internal audit as well. Key words-Internal audit, business process, control, efficiency of an internal audit, business, sustainable development.I.
Purpose: The article suggests an approach to the assessment of the efficiency of work with suppliers. It allows monitoring the dynamics and factual achievement of set targets. Within the framework of an internal audit of business processes “from purchase to payment” we suggest the system of assessment of suppliers which includes indicators that fairly reflect the work of suppliers of material resources. Methodology: This is analytical-logical research that has been done through content analysis and documentary and library research. Result: Record of any changes, knowledge of complete and reliable information, well-timed assessment of suppliers’ work and control will allow to decrease expenses connected with the stoppage of the production process and to increase the activity efficiency of joint-stock company “HR”. Expert surveys carried out among the top specialists and management of the company proved the validity and acceptability of the given approach to an internal audit of business processes “from purchase to payment”. This system is developed using the method of expert assessment by means of a survey. The article represents a specification of the order of calculation of the coefficients of the significance of indicators – criteria of the assessment of suppliers. Applications: This research can be used for universities, teachers, and students. Novelty/Originality: In this research, the model of business processes “from purchase to payment” in the system of an internal audit is presented in a comprehensive and complete manner.
Чебоксары 2019 УДК 657.6 ББК 65.052.8 Н16 Рецензенты доктор экономических наук, профессор Северо-Кавказского института (филиала) ФГБОУ ВО «Всероссийский государственный университет юстиции (РПА Минюста России)» Ш.И. Алибеков; доктор экономических наук, профессор ФГАОУ ВО «Казанский (Приволжский) федеральный университет» В.Н. Нестеров Нагуманова Р.В., Ерина Т.В. Н16 Планирование аудита: практический подход : монография / Р.В. Нагуманова [и др.].-Чебоксары: ИД «Среда», 2019.-132 с. ISBN 978-5-6043604-3-9 В монографии рассмотрены проблемы и задачи планирования аудита и представлены базовые методы для формирования стратегии, плана и программы проверки в хозяйствующих субъектах различных форм собственности. Монография предназначена для студентов высших учебных заведений, обучающихся по специальности «Бухгалтерский учет, анализ, аудит», аспирантов и научных работников.
In the modern conditions of economic development, corporations strengthen their commitment to human rights, social and environmental responsibility, ethical control and promotion of sustainable development through their services, processes, products and relationships. Playing a key role in social control, audit corrects people's mistakes, including fraud, missteps and illegal actions, directing them in the right direction. It also strengthens and expands the relationship between corporations and stakeholders who have much less knowledge and capabilities than corporations.
The practical tool kit of an estimation efficiency of expenses for advertising in the Internet in medical organizations for proprietors, internal auditors, heads is reported. Theoretical material was collected from scientific journals, articles and books. By means of economic indicators analytical procedures according to estimation efficiency of expenses for online advertising are required.
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