DEVELOPMENT OF METHODS FOR ASSESSMENT OF THE INTERNAL CONTROL SYSTEM

The article examines the method of internal control system evaluation using «end-to-end» technologies. The initial data are the works of domestic and foreign scientists on the problem, legal acts regulating business activities in the Russian Federation, international standards of accounting and reporting, state programs for the development of the digital economy, information of design institutes, monographs, conference reports, periodicals. The subject area of the study was the automation of evaluation of internal control systems based on the products of the «end-to-end» technologies. This explains the theme of the work development of the methods for assessing the internal control system. The purpose of the study is to develop elements of the methodology for assessing the internal control system by synthesizing them with the products of the «end-to-end» technologies. The hypothesis of the study suggests that the synthesis of traditional methods and the «end-to-end» technologies contributes to the reliability and transparency of the internal control system, objectivity and efficiency of its evaluation. The methodology is based on an assessment of the internal control system and cross-cutting technology issues. The forecasts of social and economic development of Russia are taken into account. Modern scientific and practical achievements of management, information technologies, accounting are used. The results of the study — the technique and its design elements: the concept of information support for evaluation of the internal control system, its regulatory parameters and the mechanism of interaction of participants. The scientific contribution consists in development of methods for formation of the data analytics, automation of evaluation of the system, coordination of interaction of participants in real time. The scope of the results obtained can be the system of internal control of organizations of all forms of ownership, size and organizational and legal status. Among the possible areas of development will be: modeling of the control environment, information coding, automated testing of personnel, joint training and development of ideas, formation of an intellectual community. These recommendations will serve as prerequisites for future developments and ensure the smooth entry of business structures in the era of digitalization.

internal control system, assessment, digital economy, «end-to-end» technologies, information support, regulatory parameters, operation typification, standardization, automation, data analytics, digital platforms.

Skorev M. M., Grafova T. O., Isaeva G. I., Goncharova N. A. Development of methods for assessment of the internal control system // Business. Education. Law. 2018. No. 3 (44). P. 92–97. DOI: 10.25683/VOLBI.2018.44.319.