期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2019
卷号：23
期号：2
页码：1-5
语种：English
出版社：The DreamCatchers Group, LLC
摘要：The existing need for effective control over electronic money transactions led to the need to formulate organizational and methodological provisions for the internal control of transactions with electronic money, based on the specifics of the form of electronic money and the mechanisms for its circulation. This led to the development of organizational and methodological provisions for the process of internal control over transactions with electronic money in accordance with the organizational, methodological, generalizing stage and stage of implementation of control results. Being limited to the subject of the study, proposals were made for content of the sections of the Regulation on the organization of internal control of electronic money, the development and approval of which serves as one of the main tools for the effectiveness of its implementation. This regulation should be characterized by the completeness of disclosure, the clarity of the wording and the absence of alternatives in the sense of its provisions, which will allow to systematize and streamline the activities of the internal control service at the enterprise..
