Development of Methodological Tools for Internal Control of Financial Accounting Reporting

Закирова, Алсу; Klychova, Guzaliya; Dyatlova, Angelina; Khoruzhy, V. I.; Mavlieva, Leysan

doi:10.12737/2073-0462-2023-127-134

Cited by 6 publications

(1 citation statement)

References 9 publications

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“…Internal control is a process influenced by the activities of the board of directors, management, or other employees, designed to provide reasonable assurance (Zakirova et al, 2023). The American Institute of Certified Public Accountants (AICPA) has revised the Statement on Internal Control, effective for audits of financial statements since 1 January 1997 (GAVRILA & STEFAN, 2023).…”

Section: Introductionmentioning

confidence: 99%

Budget Planning and Internal Control on Local Financial Accountability: Mediating Budget Absorption

Rahmawati,

Ibrahim,

Irma

et al. 2024

ATESTASI

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This study analyzes budget planning and internal control of regional financial accountability through budget absorption at the Regional Planning, Development, Research and Development Agency of South Sulawesi Province. The research design used in this study is Correlational Research and path analysis with a quantitative approach to determine the direct and indirect effects on the variables studied. The sampling of this research was conducted by purposive sampling method with a total sample of 102 employees. The results showed that budget planning, internal control, and budget absorption positively affected accountability in the Regional Planning, Development, Research and Development Agency of South Sulawesi Province. The results of this study can also be used for researchers and further researchers as well as parties who need it as a source of reference and helpful information in adding insight into issues related to budget planning, internal control, financial accountability, and budget absorption.

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Section: Introductionmentioning

confidence: 99%

Budget Planning and Internal Control on Local Financial Accountability: Mediating Budget Absorption

Rahmawati,

Ibrahim,

Irma

et al. 2024

ATESTASI

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Development of Methodological Tools for Internal Control of Payments With Personnel for Wages

Klychova,

Zakirova,

Husainova

et al. 2023

Vestnik of Kazan State Agrarian University

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The relevance of the study is due to the need to improve the methodological support of control procedures carried out in the process of internal control of compliance with labor legislation and accounting for settlements with personnel for wages. The internal control program developed to improve control planning serves as instructions and a means of monitoring the timely and effective implementation of control procedures. The program focuses on important areas of inspection, which contributes to the optimal organization of control activities. The internal control working document “Test for assessing the accounting system of settlements with personnel for wages”, proposed for assessing the accounting system of settlements with personnel for wages, can be used by controllers to determine areas of verification that require additional control procedures. When monitoring compliance with labor legislation, it is necessary to check the documentation of the movement of enterprise personnel. The working document “Checking the documentation of the movement of enterprise personnel” recommended for documenting the results of documentary control should be used to systematize the violations identified during the formal inspection. This allows them to be promptly eliminated and general recommendations to be formulated to prevent these violations in the future. The working document “Checking wage accruals and deductions from it” systematically reflects the operations for which violations and deviations were identified, the essence of the identified violations and recommendations for their elimination. This document allows you to identify areas in the accounting of settlements with personnel for wages, in terms of wage calculations and deductions from it, which require systematic control by the accounting service. The proposed working documents of internal control make it possible to systematize the results of control procedures and provide information to the management of an economic entity for making management decisions.

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Automation as a factor in adapting the methodology to modern accounting and control capabilities

KLYCHOVA,

BAGAEV,

POPLAUKHINA

2024

EATP

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Subject. The article addresses the impact of automation on accounting and control methodology. Objectives. The study aims at systematization and generalization of knowledge about problems and possibilities of organizing the accounting and control in an automated environment. Methods. The methodology of the study rests on dialectical approach, observation, synthesis of disparate information, analysis of obtained results, and elements of accounting methods, such as accounts, double entry, balance sheet, etc. Results. The paper lists and analyzes changes in the control function of accounting and synthetic accounts in automation conditions, investigates limitations associated with the use of synthetic accounts, specifies the blurring of boundaries of synthetic and analytical accounting in accounting programs. It gives the interpretation and criteria of double entry in automation conditions, introduces the concept of analytical double entry. Conclusions. In the context of automation, approaches to reflecting information on synthetic accounts are changing, including by adding analytical positions that are not peculiar to them. Analytics in the programs became a part of double entry, which blurred the information boundaries between the two areas of accounting, enabling not only to detail the indicators of synthetic accounts by analytical ones, but also analytical accounts by synthetic ones. Synthetic accounts are not used in management programs, however, management balance sheet is prepared, for this purpose the double entry should be shifted from the level of synthetic accounts to the level of analytical ones.

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Development of Methodological Tools for Internal Control of Financial Accounting Reporting

Cited by 6 publications

References 9 publications

Budget Planning and Internal Control on Local Financial Accountability: Mediating Budget Absorption

Budget Planning and Internal Control on Local Financial Accountability: Mediating Budget Absorption

Development of Methodological Tools for Internal Control of Payments With Personnel for Wages

Automation as a factor in adapting the methodology to modern accounting and control capabilities

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