publication . Article . 2015

Meta-Strategies of the Internal Control Development within the Organization

Roman Voronko;
Open Access
  • Published: 01 Jan 2015 Journal: Accounting and Finance, issue 2 June, pages 101-108
The article considers the problem of the influence of external and internal environment of the organization on the structure of the internal control system. A critical analysis is made on existing scientific researches and practice of setting internal control within the organizations. Determined the cause-and-effect relationship between the stages of development of the industry and business, on the one hand, and the development of the internal control structure on the other hand. It made it possible to develop a model of meta-strategies of the internal control in the organization, which, while maintaining the invariance structure COSO, provides compliance with t...
free text keywords: internal control, meta-strategies, control environment, control procedures, industry and business development, jel:M16, jel:M42

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