Khuanysh L.Published in:
Russian Journal of Entrepreneurship
– Volume 19, Number 4 (April 2018)

JEL classification: L23, L26, M21, M42

Keywords: audit, corporate governance, industrial enterprises, information support, internal control, organization


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Abstract:

The article notes that the leading direction of control development at industrial enterprises is related to obtaining reliable and complete information from business entities. The authors state that each enterprise can be considered as a set of managerial and financial decisions that contribute to the creation of a sustainable enterprise development strategy. The enterprise itself and its components are the subject of the study. . In particular, we clarify the concept and correlation of the internal control and audit system. The novelty of the research is reflected in the development of methods for organizing internal control taking into account the risk assessment and possible stratification of the company's stability, considering the saturation of markets and the formation of a general corporate governance structure. The article considers economic parameters of JSC "Aluminum of Kazakhstan" by the example of a separate management complex.

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