Статья «Особенности организации интегрированной модели внутреннего аудита холдинга»

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Сургутский государственный университет
Аспирант

Surgut State University
Postgraduate student

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В статье рассматриваются основные методические подходы к проектированию системы внутреннего аудита в холдинговых образованиях в соответствии с спецификой объединения связанных сторон в данном образовании, а также необходимость совершенствования функции учёта при обеспечении системы внутреннего аудита соответствующей информацией.

The main purpose of the research with the results set before the article is the selection of machinery and tools for the organization of internal audit system in organizations of holding type. The subject of the research is an organizational mechanism for creating an integrated system of internal audit on the basis of combination (integration) of relationship between the related parties in corporate structures of holding type. In accordance with the intended purpose and object of the study the article presents main provisions for possible methods of implementation. In particular it is proposed the organization of the internal audit of a united parent company bound by the principle of combining the interests of related parties. The main methodological approach stems from the possibility of building a common information base, and therefore the scheme of merger of information structures in the model of the internal audit of the holding. The merge process is determined by a system of analytical accounting in holding company. So that appropriate information base in the accounting system is proposed to be built to implement this methodological principle. The selection of an appropriate mechanism and tools is defined by the current regulatory and legal framework of functioning of accounting in Russia and abroad. The proposed mechanism and tools can be used for the holding entity without reference to their specific industry.

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Введение Создание интегрированно...

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Внутренний аудит
связанные стороны
холдинг

Internal audit
related parties
holding