Scientific journal
Научное обозрение. Экономические науки
ISSN 2500-3410
ПИ №ФС77-57503

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METHODICAL APPROACHES TO THE DEVELOPMENT OF THE CONCEPT STANDARD «POLICY OF INTERNAL CONTROL SYSTEM» IN A COMMERCIAL ORGANIZATION

Kizilov A.N. 1 Bogatyy D.V. 1
1 Don State Agrarian University
The methodological approaches to the development of the conceptual standard «policy in the field of internal control» in commercial organizations. Expediency of standardization of accounting and control processes. The place of the standard conceptual «Policies for the internal control» in the economic standards of the subject. On the basis of 20 to the review of conceptual standards of various business organizations developed unified suite structure includes seven main sections consistently reveals general provisions, basic terms and definitions, the conceptual foundations of the JMC, the architecture, the issues of assessing its effectiveness, strategy development, and sequence of action to build a standardized system of internal control, and the final position of the . Application developed methodological approaches will form the conceptual standard «policy on internal control» based on a unified scheme and regu - ented organization, functioning and development of CRS, which in the long, run, contributes to the achievement of the organization’s strategic goals.