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Contemporary Model of Internal Control in Corporate Management


Elena Galkina
(about the author)

Galkina Elena Valeryevna – Doctor of Econ. Sci., Associate Professor of the Chair of Managerial Accounting and Audit, Orel State Institute of Economics and Trade

Published in:
Creative Economy
– № 1 / January, 2013



Keywords: corporate management, diagnostics, internal control, reporting of the organization


Citation:
Elena Galkina (2013). Contemporary Model of Internal Control in Corporate Management. Creative Economy, 7(1), 55-60. — url: http://bgscience.ru/com/lib/4058


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Abstract:

The paper describes the features of models of internal control of organizations' activities presented in a retrospective of their development. Based on the evaluation of each model' features a metamodel of internal control is proposed, which embodies a new integrated approach, orienting the control towards the achievement of the goals of organization.







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2. Mezhdunarodnye professionalnye standarty vnutrennego audita [Elektronnyy resurs]. – Rezhim dostupa: http://www.iia-ru.ru/inner_auditor/standard/.
3. Brovkina N.D. Kontrol i reviziya: ucheb. posobie / N.D. Brovkina; pod red. prof. M.V. Melnik. – M.: INFRA-M, 2007. – 346 s.