ЭлБиб

Молочнохозяйственный вестник, №2 (22), II кв. 2016

142

ЭКОНОМИЧЕСКИЕ НАУКИ

Internal control dynamics according to the Russian Fi-

nance Ministry

Netyosova Ol`ga Yur`yevna, Candidate of Science (Economics), Associate professor,

the Chair of Accounting and Finances

e-mail:

the Federal State Budgetary Educational Institution of Higher Education the

Vereshchagin State Dairy Farming Academy of Vologda

Abstract.

Different approaches to the determination of internal control concept and

thescopeof itsapplicationhavebeenstudied. The requirementsand the recommendations

of Finance Ministry have been analyzed. They concern realization of internal control by

an economic agent in comparison with audit standards. The determination and the

explanation of internal control elements given in the recommendations by Ministry of

Finance and in the audit standards have been carefully studied and compared. Different

forms and approaches to the internal control arrangement have been examined.

Keywords:

internal control, control medium, risks, control measures, evaluation

of control, internal control arrangement.

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