出版社：Universidade Federal de São Carlos - UFSCar/Sorocaba
摘要：The main criteria for successful enterprise management are efficiency and effectiveness, and control as one of the management functions, in fact, is aimed at ensuring them. At the same time, the modern system of internal control often goes beyond financial regulation and becomes a single entity with the quality management systems of the organization, providing monitoring of the efficiency and effectiveness of entire business processes. The relevance of internal control issues increases due to the growth of economic instability and the emergence of new risks. At the same time, there is currently no effective practice of implementing internal control systems based on process-based and risk-based approaches, and the scope of regulation of these processes differs both in the methodological (recommendatory) nature of the acts themselves and in the inconsistency of their content.
