publication . Article . 2016

Risk-oriented internal control: The essence, management methods at small enterprises

Piskunov, V. A.; Manyayeva, V. A.; Tatarovskaya, T. E.; Ekaterina Bychkova;
Open Access
  • Published: 01 Jan 2016
  • Country: Russian Federation
Abstract
The research topic relevance is inspired by necessity to develop theoretical and methodical provisions on the internal control system, risk-based management at small enterprises and to prove application feasibility, using economic-mathematical methods its implementation. The purpose of this research is to develop theoretical and methodical approaches to internal control system formation in small businesses, generating reliable and relevant information on the commercial organization activities, enabling risks identification. The leading approach to study this problem is situational and systematic in the frame of theory and methodology internal control at small bu...
Subjects
free text keywords: ECONOMIC-MATHEMATICAL METHODS, INTERNAL CONTROL SYSTEM, RISK-BASED INTERNAL CONTROL, SMALL BUSINESSES
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