METHODOLOGICAL ASPECTS OF THE INTERNAL CONTROL SYSTEM FORMATION
https://doi.org/10.21686/2500-3925-2014-1-109-114
Abstract
The methodological aspects of the internal control system formation are stated in the article. The great attention is focused on the problems of financial statements misrepresentation. The basic principles and structure of the internal control system are discussed in this article.
About the Authors
Larisa I. Egorova
Moscow State University of Economics, Statistics and Informatics (MESI)
Russian Federation
Russian Federation
Elizaveta S. Sokolova
Moscow State University of Economics, Statistics and Informatics (MESI)
Russian Federation
Russian Federation
Galina V. Shadrina
Moscow State University of Economics, Statistics and Informatics (MESI)
Russian Federation
Russian Federation
References
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Review
For citations:
Egorova L.I., Sokolova E.S., Shadrina G.V. METHODOLOGICAL ASPECTS OF THE INTERNAL CONTROL SYSTEM FORMATION. Statistics and Economics. 2014;(1):50-52. (In Russ.) https://doi.org/10.21686/2500-3925-2014-1-109-114
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