Open AccessTools of organizational-economic mechanism of internal control functioning
Author(s) -
M. K. Aristarchova,
В. Фахрутдинов
Publication year - 2019
Publication title -
iop conference series. materials science and engineering
Language(s) - English
Resource type - Journals
eISSN - 1757-899X
pISSN - 1757-8981
DOI - 10.1088/1757-899x/659/1/012027
Subject(s) - mechanism (biology) , control (management) , internal heating , internal model , business , organizational structure , internal control , knowledge management , process management , organizational systems , risk analysis (engineering) , computer science , engineering , management , economics , mechanical engineering , philosophy , epistemology , artificial intelligence
The article touches upon the topical issues of the internal control functioning at the enterprise. The tools developed by the organizational-economic mechanism of functioning of internal control, including the principles, functions, logicaly, time aspect, controlling, norms. The structural and functional components of internal control are identified, the technology of each of them is considered. The adaptive organizational structure of the risk management and internal control system is formed, which can be the basis for the formation of the model of internal control of the gas transportation enterprise.